Customs Tariff Act 1995
PART 1 - PRELIMINARY
SECTION 1
1
SHORT TITLE
This Act may be cited as the Customs Tariff Act 1995. SECTION 2 2 COMMENCEMENT
This Act commences on 1 July 1996. SECTION 3 DEFINITIONS 3(1)
In this Act, unless the contrary intention appears:
(a) a part, a component, or an ingredient, of the goods; and
(b) an accessory for the goods.
(a) a country that is a Developing Country under paragraph 12(b); or
b) a place that is treated as a Developing Country under paragraph 12(c); or
(c) (Repealed by No 63 of 2003)
(a) (Repealed by No 166 of 2006)
(b) Papua New Guinea; or
(c) a Forum Island Country; or
(d) a Least Developed Country; or
(e) a Developing Country; or
(f) Canada; or
(g) Singapore.
(a) the third column of Schedule 3; or
(b) the third column of Schedule 4; or
(ba) the third column of the table in Schedule 4A; or
(c) the third column of the table in Schedule 5; or
(d) the third column of the table in Schedule 6; or
(da) the third column of the table in Schedule 6A; or
(e) the third column of the table in Schedule 7; or
(f) the third column of the table in Schedule 8; or
(fa) the third column of the table in Schedule 8A; or
(fb) the third column of the table in Schedule 8B; or
(g) the third column of the table in Schedule 9; or
(ga) the third column of the table in Schedule 9A; or
(h) the third column of the table in Schedule 10; or
(ha) the third column of the table in Schedule 10A; or
(i) the third column of the table in Schedule 11; or
(j) the third column of the table in Schedule 12; or
(k) the third column of the table in Schedule 13; or
(l) the third column of the table in Schedule 14; or
(m) the third column of the table in Schedule 15; or
(n) the third column of the table in Schedule 16.
(a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; or
(b) an instrument made (whether before or after the commencement of this Act) under section 273EA of the Customs Act 1901; or
(c) an order, a by-law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901.
3(2)
In Schedule 3, unless the contrary intention appears, Section means a Section of Schedule 3.
SECTION 3A 3A ACT DOES NOT EXTEND TO NORFOLK ISLAND
This Act does not extend to Norfolk Island.
SECTION 4
HEADINGS IN SCHEDULE 3
4(1)
[Beginning of heading]
(a) either:
(b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear. 4(2) [Digits as reference]
(a) a heading may be referred to by the digits with which the heading begins; and
(b) a subheading of a heading may be referred to by the digits with which the subheading begins. SECTION 5 ITEMS IN SCHEDULE 4 5(1) [Beginning]
A reference in this Act to the tariff classification under which particular goods are classified is a reference to the heading or subheading:
(a) in whose third column a rate of duty is set out; and
(b) under which the goods are classified. SECTION 7 RULES FOR CLASSIFYING GOODS IN SCHEDULE 3 7(1) [Interpretation Rules]
SECTION 8
APPLICATION OF SCHEDULE 4
8(1)
[Goods]
(a) the item under which the least amount of duty would be payable in respect of the goods; or
(b) if there are 2 or more such items, the last occurring such item. 8(3) [TCO]
(a) a reference to a Tariff Concession Order includes a reference:
(b) a reference to section 269Q of the Customs Act 1901 includes a reference:
Unless the contrary intention appears, if, in a rate column in Schedule 3, 4, 4A, 5, 6, 6A, 7, 8, 8B,10, 10A, 11, 12, 14, 15 or 16 reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods: (a) the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and (b) the percentage is a rate of duty.
9(2)
The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller-General of Customs determines.
SECTION 10 CERTAIN WORDS ETC. ARE RATES OF DUTY 10(1) [``Free'']
Subject to subsection (2), a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; or
(baa)-(bc) (Repealed) (bd) the third column of an item in the table in Schedule 8 that applies to goods; or (bda) the third column of an item in the table in Schedule 8A that applies to goods; or (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or
(be)-(bf) (Repealed) (bfa) the third column of an item in the table in Schedule 10A that applies to goods; or
(bg)-(bi) (Repealed) (bj) the third column of an item in the table in Schedule 14 that applies to goods; or (bk) the third column of an item in the table in Schedule 15 that applies to goods; or (bl) the third column of an item in the table in Schedule 16 that applies to goods;
(da)-(f) (Repealed) (fa) the third column of that item in the table in Schedule 6A; or
(g) (Repealed) (h) the third column of that item in the table in Schedule 8; or (ha) the third column of that item in the table in Schedule 8A; or (hb) the third column of that item in the table in Schedule 8B; or
(i)-(m) (Repealed) (n) the third column of that item in the table in Schedule 14; or (o) the third column of that item in the table in Schedule 15; or (p) the third column of that item in the table in Schedule 16;
11(2)
If a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; or
(baa)-(bb) (Repealed) (bba) the third column of an item in the table in Schedule 6A that applies to goods; or
(bc) (Repealed) (bd) the third column of an item in the table in Schedule 8 that applies to goods; or (bda) the third column of an item in the table in Schedule 8A that applies to goods; or (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or
(be)-(bf) (Repealed) (bfa) the third column of an item in the table in Schedule 10A that applies to goods; or
(bg)-(bi) (Repealed) (bj) the third column of an item in the table in Schedule 14 that applies to goods; or (bk) the third column of an item in the table in Schedule 15 that applies to goods; or (bl) the third column of an item in the table in Schedule 16 that applies to goods;
SECTION 12 12 CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY
For the purposes of this Act:
(a) a country specified in column 1 of the table in Part 1 of Schedule 1 to the regulations is a Forum Island Country; and
(b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 to the regulations is a Least Developed Country; and
(c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 to the regulations is to be treated as a Least Developed Country; and
(d) a country specified in column 1 of the table in Division 1 of Part 3, 4 or 5 of Schedule 1 to the regulations is a Developing Country; and
(e) a place specified in column 1 of the table in Division 2 of Part 3, 4 or 5 of Schedule 1 to the regulations is to be treated as a Developing Country.
SECTION 13
13
WHEN GOODS ARE THE PRODUCE OR MANUFACTURE OF A PARTICULAR COUNTRY OR PLACE
For the purposes of this Act, goods are the produce or manufacture of a country or place only if they are, under Division 1A of Part VIII of the Customs Act 1901, the produce or manufacture of that country or place for the purposes of that Act.
SECTION 13AA
13AA
WHEN GOODS ARE SINGAPOREAN ORIGINATING GOODS
For the purposes of this Act, goods are Singaporean originating goods if, and only if, they are Singaporean originating goods under Division 1BA of Part VIII of the Customs Act 1901.
SECTION 13A
13A
WHEN GOODS ARE US ORIGINATING GOODS
For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901.
SECTION 13B
13B
WHEN GOODS ARE THAI ORIGINATING GOODS
For the purposes of this Act, goods are Thai originating goods if, and only if, they are Thai originating goods under Division 1D of Part VIII of the Customs Act 1901.
SECTION 13C
13C
WHEN GOODS ARE NEW ZEALAND ORIGINATING GOODS
For the purposes of this Act, goods are New Zealand originating goods if, and only if, they are New Zealand originating goods under Division 1E of Part VIII of the Customs Act 1901.
SECTION 13CA
13CA
WHEN GOODS ARE PERUVIAN ORIGINATING GOODS
For the purposes of this Act, goods are Peruvian originating goods if, and only if, they are Peruvian originating goods under Division 1EA of Part VIII of the Customs Act 1901.
SECTION 13D
13D
WHEN GOODS ARE CHILEAN ORIGINATING GOODS
For the purposes of this Act, goods are Chilean originating goods if, and only if, they are Chilean originating goods under Division 1F of Part VIII of the Customs Act 1901.
SECTION 13E
13E
WHEN GOODS ARE ASEAN-AUSTRALIA-NEW ZEALAND (AANZ) ORIGINATING GOODS
For the purposes of this Act, goods are AANZ originating goods if, and only if, they are AANZ originating goods under Division 1G of Part VIII of the Customs Act 1901.
SECTION 13EA
13EA
WHEN GOODS ARE PACIFIC ISLANDS ORIGINATING GOODS
For the purposes of this Act, goods are Pacific Islands originating goods if, and only if, they are Pacific Islands originating goods under Division 1GA of Part VIII of the Customs Act 1901.
SECTION 13EB
13EB
WHEN GOODS ARE TRANS-PACIFIC PARTNERSHIP ORIGINATING GOODS
For the purposes of this Act, goods are Trans-Pacific Partnership originating goods if, and only if, they are Trans-Pacific Partnership originating goods under Division 1GB of Part VIII of the Customs Act 1901.
SECTION 13F
13F
WHEN GOODS ARE MALAYSIAN ORIGINATING GOODS
For the purposes of this Act, goods are Malaysian originating goods if, and only if, they are Malaysian originating goods under Division 1H of Part VIII of the Customs Act 1901.
SECTION 13FA
13FA
WHEN GOODS ARE INDONESIAN ORIGINATING GOODS
For the purposes of this Act, goods are Indonesian originating goods if, and only if, they are Indonesian originating goods under Division 1HA of Part VIII of the Customs Act 1901.
SECTION 13G
13G
WHEN GOODS ARE KOREAN ORIGINATING GOODS
For the purposes of this Act, goods are Korean originating goods if, and only if, they are Korean originating goods under Division 1J of Part VIII of the Customs Act 1901.
SECTION 13GA
13GA
WHEN GOODS ARE INDIAN ORIGINATING GOODS
For the purposes of this Act, goods are Indian originating goods if, and only if, they are Indian originating goods under Division 1JA of Part VIII of the Customs Act 1901.
SECTION 13H
13H
WHEN GOODS ARE JAPANESE ORIGINATING GOODS
For the purposes of this Act, goods are Japanese originating goods if, and only if, they are Japanese originating goods under Division 1K of Part VIII of the Customs Act 1901.
SECTION 13J
13J
WHEN GOODS ARE CHINESE ORIGINATING GOODS
For the purposes of this Act, goods are Chinese originating goods if, and only if, they are Chinese originating goods under Division 1L of Part VIII of the Customs Act 1901.
SECTION 13K
13K
WHEN GOODS ARE HONG KONG ORIGINATING GOODS
For the purposes of this Act, goods are Hong Kong originating goods if, and only if, they are Hong Kong originating goods under Division 1M of Part VIII of the Customs Act 1901.
SECTION 13L
13L
WHEN GOODS ARE REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP (RCEP) ORIGINATING GOODS
For the purposes of this Act, goods are RCEP originating goods if, and only if, they are RCEP originating goods under Division 1N of Part VIII of the Customs Act 1901.
SECTION 13M
13M
WHEN GOODS ARE UK ORIGINATING GOODS
For the purposes of this Act, goods are UK originating goods if, and only if, they are UK originating goods under Division 1P of Part VIII of the Customs Act 1901.
SECTION 13N
13N
WHEN GOODS ARE UAE ORIGINATING GOODS
For the purposes of this Act, goods are UAE originating goods if, and only if, they are UAE originating goods under Division 1Q of Part VIII of the Customs Act 1901.
SECTION 14
APPLICATION OF RATES OF DUTY IN RELATION TO COUNTRIES AND PLACES
14(1)
Subject to subsection (2): (a) a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; and (b) a rate of duty so set out applies in relation to Papua New Guinea if "PG" is specified in relation to the rate; and (c) a rate of duty so set out applies in relation to every Forum Island Country specified in Part 1 of Schedule 1 to the regulations if "FI" is specified in relation to the rate; and (d) a rate of duty so set out applies in relation to every Least Developed Country specified in Part 2 of Schedule 1 to the regulations if "LDC" is specified in relation to the rate; and (e) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 to the regulations if "DC" is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to every Developing Country specified in Part 4 of Schedule 1 to the regulations (other than a Developing Country or place specified in paragraph (g)) if "DCS" is specified in relation to the rate; and (g) a rate of duty so set out applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations if "DCT" is specified in relation to the rate; and (h) a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and (i) a rate of duty so set out applies in relation to Canada if "CA" is specified in relation to the rate; and
(j) (Repealed by No 121 of 2017) (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if "US" is specified in relation to the rate; and (l) a rate of duty set out in a rate column in Schedule 4 applies in relation to Japan if "JP" is specified in relation to the rate; and (m) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United Kingdom if "UK" is specified in relation to the rate.
14(2)
A rate of duty set out in a rate column in relation to which "FI", "LDC", "DC", "DCS" or "DCT" is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.
PART 2 - DUTIES OF CUSTOMS SECTION 15 15 IMPOSITION OF DUTIES
Duties of Customs are imposed by this Act on:
(a) goods imported into Australia on or after 1 July 1996; and
(b) goods:
Subject to sections 17, 18, 18A, 18B, 20 and 22, the duty in respect of goods must be worked out as follows: (a) if the goods:
(j) (Repealed by No 121 of 2017) (ja) if the goods are Singaporean originating goods:
16(2)
(Repealed by No 10 of 2021)
Peruvian originating goods
16(2AA)
For the purposes of Schedule 6A: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection.
16(2AB)
If column 2 of an item in the table in Schedule 6A includes "(prescribed goods only)", subparagraph (1)(la)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
16(2A)
(Repealed by No 10 of 2021)
16(3)
(Repealed by No 10 of 2021)
16(4)
(Repealed by No 10 of 2021)
Trans-Pacific Partnership originating goods
16(4AA)
For the purposes of Schedule 8B: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection; and (e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and (f) a reference in that Schedule to year 8 is a reference to the seventh calendar year beginning after the commencement of this subsection; and (g) a reference in that Schedule to year 9 is a reference to the eighth calendar year beginning after the commencement of this subsection; and (h) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and (i) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and (j) a reference in that Schedule to year 12 is a reference to the 11th calendar year beginning after the commencement of this subsection; and (k) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and (l) a reference in that Schedule to year 14 is a reference to the 13th calendar year beginning after the commencement of this subsection; and (m) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and (n) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection.
16(4AB)
If column 2 of an item in the table in Schedule 8B includes "(prescribed goods only)", subparagraph (1)(nb)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
16(4ABA)
Subject to section 16B, for the purposes of Schedule 8B, if: (a) the goods are Trans-Pacific Partnership originating goods; and (b) the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 1A to 1E, 396A to 396J, 397 to 408, 410 to 419, 421 to 423, 424A to 424L, 425 to 432ZC, 446 or 448 to 451 in the table in Schedule 8B;
16(4ABB)
For the purposes of paragraph (4ABA)(c), the following are minimal operations: (a) operations to preserve goods in good condition for the purposes of transport or storage; (b) packaging, re-packaging, breaking up of consignments or putting up goods for retail sale, including placing goods in bottles, cans, flasks, bags, cases or boxes; (c) mere dilution with water or another substance that does not materially alter the characteristics of goods; (d) collection of goods intended to form sets, assortments, kits or composite goods; (e) any combination of operations covered by paragraphs (a) to (d).
Indian originating goods
16(4AC)
For the purposes of Schedule 10A: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection.
16(4AD)
If column 2 of an item in the table in Schedule 10A includes "(prescribed goods only)", subparagraph (1)(pa)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Regional Comprehensive Economic Partnership (RCEP) originating goods
16(4A)
For the purposes of Schedule 14: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and (e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and (f) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and (g) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and (h) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and (i) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and (j) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection; and (k) a reference in that Schedule to year 17 is a reference to the 16th calendar year beginning after the commencement of this subsection; and (l) a reference in that Schedule to year 18 is a reference to the 17th calendar year beginning after the commencement of this subsection; and (m) a reference in that Schedule to year 19 is a reference to the 18th calendar year beginning after the commencement of this subsection; and (n) a reference in that Schedule to year 20 is a reference to the 19th calendar year beginning after the commencement of this subsection.
16(4B)
If column 2 of an item in the table in Schedule 14 includes "(prescribed goods only)", subparagraph (1)(t)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
UK originating goods
16(4C)
For the purposes of Schedule 15: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and (e) a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection.
UAE originating goods
16(4D)
For the purposes of Schedule 16: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection.
Least rate of duty
16(5)
If, apart from this subsection, more than one paragraph of subsection (1) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.
SECTION 16A SUSPENSION OF PREFERENTIAL TARIFF FOR UK ORIGINATING GOODS - SAFEGUARD GOODS
Duty rates
16A(1)
Despite paragraph 16(1)(u), the duty in respect of goods that are: (a) safeguard goods specified in a notice made by the Minister under this section; and (b) imported into Australia during the period specified in the notice;
Notice
16A(2)
The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1).
16A(3)
The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a global safeguard measure referred to in Section C of Chapter 3 of the Agreement if imported into the United Kingdom from Australia during the period.
16A(4)
The Minister must not specify a period starting before the commencement of the notice.
Definitions
16A(5)
In this section:
SECTION 16B
SUSPENSION OF PREFERENTIAL TARIFF FOR TRANS-PACIFIC PARTNERSHIP ORIGINATING GOODS - SAFEGUARD GOODS IMPORTED FROM THE UNITED KINGDOM
Duty rates
16B(1)
Despite subsection 16(4ABA), the duty in respect of goods that are: (a) safeguard goods specified in a notice made by the Minister under this section; and (b) imported into Australia from the United Kingdom during the period specified in the notice;
Notice
16B(2)
The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1).
16B(3)
The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a safeguard measure covered by paragraph 5(b) of Article 6.2 of Chapter 6 of the Agreement if imported into the United Kingdom from Australia during the period.
16B(4)
The Minister must not specify a period starting before the commencement of the notice.
Definitions
16B(5)
In this section:
SECTION 17
RATES FOR GOODS WITH CONSTITUENTS ETC.
17(1)
[Duty payable]
(a) if the first-mentioned goods have as constituents goods to which 2 or more of the phrases relate - the sum of the amounts of the duty, worked out in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or
(b) if the first-mentioned goods are, or have as constituents, goods to which only one phrase relates - the amount of duty, worked out in accordance with subsection (3), in respect of the goods to which that phrase relates. 17(2) [Remainder]
(a) all goods that can be constituents of goods that can be classified under the tariff classification; and
(b) all goods that can be classified under the tariff classification;
(a) the tariff classification under which the complete goods are classified were the tariff classification that contained that phrase; and
(b) the rate of duty or rates of duty specified in the third column of that tariff classification in relation to the constituent goods to which that phrase relates were the only rate or rates set out in that tariff classification. SECTION 18 CALCULATION OF CONCESSIONAL DUTY 18(1)
Subject to sections 18A, 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable: (a) under the tariff classification in Schedule 3 that applies to the goods; or (aa) under an item in the table in Schedule 4A that applies to the goods; or (b) under an item in the table in Schedule 5 that applies to the goods; or (c) under an item in the table in Schedule 6 that applies to the goods; or (ca) under an item in the table in Schedule 6A that applies to the goods; or (d) under an item in the table in Schedule 7 that applies to the goods; or (e) under an item in the table in Schedule 8 that applies to the goods; or (ea) under an item in the table in Schedule 8A that applies to the goods; or (eb) under an item in the table in Schedule 8B that applies to the goods; or (f) under an item in the table in Schedule 9 that applies to the goods; or (fa) under an item in the table in Schedule 9A that applies to the goods; or (g) under an item in the table in Schedule10 that applies to the goods; or (ga) under an item in the table in Schedule 10A that applies to the goods; or (h) under an item in the table in Schedule 11 that applies to the goods; or (i) under an item in the table in Schedule 12 that applies to the goods; or (j) under an item in the table in Schedule 13 that applies to the goods; or (k) under an item in the table in Schedule 14 that applies to the goods; or (l) under an item in the table in Schedule 15 that applies to the goods; or (m) under an item in the table in Schedule 16 that applies to the goods.
18(2)
For the purposes of subsection (1), the amount of duty payable in respect of goods under an item in Schedule 4 is an amount of duty worked out as follows: (a) if the goods:
(j) (Repealed by No 121 of 2017) (ja) if the goods are Singaporean originating goods:
Least rate of duty
18(3)
If, apart from this subsection, more than one paragraph of subsection (2) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.
18(4)
(Repealed by No 128 of 2008)
SECTION 18A TEMPORARY INCREASE IN DUTIES FOR GOODS FROM RUSSIA OR BELARUS
General rate of duty
18A(1)
The duty in respect of additional duty goods is: (a) if the general rate set out in the third column of the tariff classification under which the goods are classified is Free - an amount equal to 35% of the value of the goods; or (b) if the general rate set out in the third column of the tariff classification under which the goods are classified is not Free - the amount of duty worked out by reference to that general rate and to sections 17 and 20, plus an amount equal to 35% of the value of the goods.
18A(2)
Subsection (1) has effect despite paragraph 16(1)(a) and section 18.
Concessional rate of duty
18A(3)
However, if, apart from subsection (1), item 9, 10, 14, 15, 16, 17, 18, 19, 20 or 25 of Schedule 4 would apply to the goods, then the amount of duty payable in respect of the goods is worked out by reference to the general rate of duty set out in the third column of that item.
18A(4)
For the purposes of subsection (3), as it applies in relation to item 20 of Schedule 4, the applicable percentage under that item is taken to be: (a) For the purposes of subsection (3), as it applies in relation to item 20 of Schedule 4, the applicable percentage under that item is taken to be: (b) if the general rate set out in the third column of the tariff classification under which the goods are classified is a percentage of the value of the goods - that percentage, plus 35%.
Additional duty goods
18A(5)
For the purposes of this section, additional duty goods are goods: (a) that are the produce or manufacture of Russia or Belarus; and (b) that are imported into Australia during the period beginning on 25 April 2022 and ending at the end of 24 October 2027; and (c) that had not, before 25 April 2022, left for direct shipment to Australia from a place of manufacture, or a warehouse, in the country from which the goods are exported; and (d) in respect of which, apart from subsection (1), paragraph 16(1)(a) would apply.
When goods are the produce or manufacture of Russia or Belarus
18A(6)
For the purposes of this section, goods are the produce or manufacture of Russia or Belarus if and only if: (a) the goods are unmanufactured raw products (within the meaning of the Customs Act 1901 ) of Russia or Belarus; or (b) the last process in the manufacture of the goods was performed in Russia
18A(7)
For the purposes of paragraph (6)(b), minimal operations or processes that take place in a country other than Russia or Belarus are taken not to be a process in the manufacture of the good
18A(8)
Without limiting subsection (7), the following are minimal operations or processes: (a) operations to preserve goods in good condition for the purposes of transport or storage; (b) changing of packaging or the breaking up or assembly of packages; (c) disassembly of goods; (d) placing goods in bottles, cases or boxes, fixing on cards or other simple packaging operations; (e) affixing of marks, labels or other similar distinguishing signs on goods or their packaging; (f) simple processes of sifting, screening, sorting or classifying or other similar simple processes.
SECTION 18B
TEMPORARY DECREASE IN DUTIES FOR GOODS FROM UKRAINE
General rate of duty
18B(1)
Subject to subsection (2) and section 20, the duty in respect of goods: (a) that are the produce or manufacture of Ukraine; and (b) that are imported into Australia during the period beginning on 4 July 2022 and ending at the end of 3 July 2028;
Concessional rate of duty
18B(2)
However, if: (a) subparagraphs (1)(c)(i) and (ii) apply in relation to the goods; and (b) an item in Schedule 4 prima facie applies to the goods; and (c) if the goods were the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1 to the regulations - the rate of duty (the concessional rate) under paragraph 18(2)(h) in respect of the goods would be less than the rate of duty that would otherwise apply under paragraph (1)(c) of this section in respect of the goods;
Interpretative provisions
18B(3)
This section has effect despite sections 16 and 18.
18B(4)
For the purposes of section 13, as it applies in relation to paragraph (1)(a) of this section, Ukraine is taken to be a Developing Country within the meaning of this Act.
SECTION 19
INDEXATION OF CPI INDEXED RATES
19(1)
If the indexation factor for an indexation day is greater than 1, each CPI indexed rate is, on that day, replaced by the rate of duty worked out using the formula:
19(2)
The amount worked out under subsection (1) is to be rounded to the same number of decimal places as the CPI indexed rate was on the day before the indexation day (rounding up if the next decimal place is 5 or more).
Indexation factor
19(3)
The indexation factor for an indexation day is the number worked out using the formula:
19(4)
The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
Effect of delay in publication of index number
19(5)
If the index number for the most recent reference quarter before the indexation day is published by the Australian Statistician on a day (the publication day ) that is not at least 5 days before the indexation day, then, despite subsection (1), any replacement of a CPI indexed rate under subsection (1) happens on the fifth day after the publication day.
Effect of Customs Tariff alteration
19(6)
If a Customs Tariff alteration proposed in the Parliament proposes to substitute, on and after a particular day, a rate for a CPI indexed rate, treat that substitution as having had effect on and after that day for the purposes of this section.
Changes to CPI index reference period and publication of substituted index numbers
19(7)
Amounts are to be worked out under this section:
(a) using only the index numbers published in terms of the most recently published index reference period for the Consumer Price Index; and
(b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the index reference period).
Application of replacement rate
19(8)
If a CPI indexed rate is replaced under this section on a particular day, the replacement rate applies in relation to:
(a) goods imported into Australia on or after that day; and
(b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication of replacement rate
19(9)
The Comptroller-General of Customs must, on or as soon as practicable after the day a CPI indexed rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.
Definitions
19(10)
In this section:
(a) before the most recent reference quarter before the indexation day; and
(b) after the June quarter of 1983.
(a) an alcohol duty rate; or
(b) a fuel duty rate.
SECTION 19AAA
ROUNDING OF FUEL DUTY RATES
19AAA(1)
Despite subsection 19(2), the amount to be worked out under subsection 19(1) in respect of an indexation day for a CPI indexed rate that is a fuel duty rate is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
19AAA(2)
For the purposes of section 19, determine the CPI indexed rate on the day before the indexation day as mentioned in subsection 19(1) on the assumptions that:
(a) the operation of subsection (1) of this section was disregarded in respect of all previous indexation days (if any); and
(b) subsection 19(2) provided for amounts worked out under subsection 19(1) in respect of those indexation days to be rounded to 5 decimal places (rounding up if the next decimal place was 5 or more).
19AAA(3)
In this section:
SECTION 19AAB
CHANGE IN FUEL DUTY RATES
19AAB(1)
This Act has effect as if, on 10 November 2014:
(a) each fuel duty rate (other than a rate of duty mentioned in paragraph (b), (c) or (d)) is replaced by the rate of $0.386 per litre; and
(b) each rate of duty of $0.209 per kilogram in each of the following is replaced by the rate of $0.212 per kilogram:
(c) each rate of duty of $0.10 per litre in each of the following is replaced by the rate of $0.101 per litre:
(d) each rate of duty of $0.209 per kilogram in each of the following is replaced by the rate of $0.212 per kilogram:
19AAB(2)
Subparagraphs (1)(b)(vii), (c)(xiii) and (xiv) and (d)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014.
19AAB(3)
Subparagraphs (1)(b)(viii), (c)(xv) and (xvi) and (d)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan-Australia Economic Partnership Agreement Implementation) Act 2014.
SECTION 19AABA
TEMPORARY REDUCTION IN INDEXED FUEL DUTY RATES
19AABA(1)
Despite any other provision of this Act, a fuel duty rate on a day in a rate reduction period is a rate equal to 69.6% of the fuel duty rate that would have applied on that day apart from this section (including because of the operation of section 19).
19AABA(2)
An amount worked out under subsection (1) is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
19AABA(3)
A fuel duty rate that applies under subsection (1) in relation to a rate reduction period applies to: (a) goods imported into Australia on or after the start of that period; and (b) goods imported into Australia before the start of that period, where the time for working out the rate of import duty on the goods had not occurred before the start of that period.
Restoration of rates
19AABA(3A)
This Act has effect as if, on the August adjustment day, each fuel duty rate is a rate equal to the fuel duty rate that would have applied on that day apart from subsection (1) (including because of the operation of section 19).
19AABA(3B)
A fuel duty rate that applies under subsection (3A) applies to: (a) goods imported into Australia on or after the August adjustment day; and (b) goods imported into Australia before the August adjustment day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Application of rates for previous rate reduction period
19AABA(3C)
To avoid doubt, this section as in force immediately before the commencement of this subsection continues to apply in relation to goods to which this section applied at that time because of the operation of subsection (3) of this section.
Definitions
19AABA(4)
In this section:
(a) 1 August 2026, unless paragraph (b) applies; or
(b) if, in relation to the indexation day that is 1 August 2026, the replacement under section 19 of a rate of duty happens on another day in accordance with subsection 19(5) - that other day.
19AABA(5)-(7)
(Repealed by No 22 of 2026)
SECTION 19AABB
TEMPORARY REDUCTION IN OTHER DUTY RATES
Temporary rate reduction
19AABB(1)
This Act has effect as if on 30 March 2022: (a) each rate of duty covered by subsection (5) is $0.043 per litre; and (b) each rate of duty covered by subsection (6) is $0.043 per kilogram.
19AABB(2)
A rate of duty that applies under subsection (1) applies to: (a) goods imported into Australia on or after 30 March 2022; and (b) goods imported into Australia before 30 March 2022, where the time for working out the rate of import duty on the goods had not occurred before 30 March 2022.
Restoration of rates
19AABB(3)
This Act has effect as if on 29 September 2022: (a) each rate of duty covered by subsection (5) is $0.085 per litre; and (b) each rate of duty covered by subsection (6) is $0.085 per kilogram.
19AABB(4)
A rate of duty that applies under subsection (3) applies to: (a) goods imported into Australia on or after 29 September 2022; and (b) goods imported into Australia before 29 September 2022, where the time for working out the rate of import duty on the goods had not occurred before 29 September 2022.
Relevant rates of duty
19AABB(5)
This subsection covers a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) applicable under the following: (a) the rate column of subheading 2710.19.91, 2710.91.91, 2710.99.91, 3403.11.90, 3403.19.90, 3403.91.90, 3403.99.90 or 3811.21.90, or of heading 3819.00.00, in Schedule 3; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a subheading or heading in Schedule 3 specified in paragraph (a).
19AABB(6)
This subsection covers a rate of duty applicable under the following: (a) the rate column of subheading 2710.19.92, 2710.91.92, 2710.99.92, 3403.11.10, 3403.19.10, 3403.91.10, 3403.99.10 or 3811.21.10 in Schedule 3; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a subheading in Schedule 3 specified in paragraph (a).
SECTION 19AABC
TEMPORARY FREEZE IN INDEXATION FOR DRAUGHT BEER
Temporary freeze in indexation
19AABC(1)
Despite any other provision of this Act, subsection 19(1) applies in relation to each CPI indexed draught beer rate as if the indexation factor were 1 for each of the following indexation days: (a) 1 August 2025; (b) 1 February 2026; (c) 1 August 2026; (d) 1 February 2027.
19AABC(2)
In this section:
(a) the rate column of subheading 2203.00.63, 2203.00.65, 2203.00.67, 2203.00.71, 2203.00.72, 2203.00.79, 2206.00.72, 2206.00.76, 2206.00.78, 2206.00.82, 2206.00.83 or 2206.00.89 in Schedule 3;
(b) the rate column of an item in the table in Schedule 4A or a later Schedule that relates to a subheading in Schedule 3 specified in paragraph (a).
SECTION 19AAC
FUEL DUTY RATES
19AAC(1)
For the purposes of sections 19, 19AAA, 19AAB and 19AABA, a fuel duty rate is a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) in the following: (a) the rate column of a subheading in Schedule 3 specified in the table at the end of this subsection; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 that relates to a subheading in Schedule 3 specified in the table at the end of this subsection.
19AAC(2)
The reference in paragraph (1)(b) to the rate column of an item in the table in Schedule 10 has no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014.
19AAC(3)
The reference in paragraph (1)(b) to the rate column of an item in the table in Schedule 11 has no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan-Australia Economic Partnership Agreement Implementation) Act 2014.
SECTION 19AA
19AA
ALCOHOL DUTY RATES
For the purposes of section 19, an alcohol duty rate is a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) in the following: (a) the rate column of a subheading in Schedule 3 specified in the table at the end of this section; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 that relates to a subheading in Schedule 3 specified in the table at the end of this section.
SECTION 19AB
INDEXATION OF TOBACCO DUTY RATES
19AB(1)
If the indexation factor for an indexation day is at least 1, each tobacco duty rate is, on that day, replaced by the rate of duty worked out using the formula:
19AB(2)
The amount worked out under subsection (1) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).
Indexation factor
19AB(3)
The indexation factor for an indexation day is the number worked out using the formula:
19AB(4)
The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
19AB(5)
Despite subsection (3), treat the indexation factor for 1 September 2023, 1 September 2024 and 1 September 2025 as 1 if, on that day, it would otherwise be less than 1.
Additional factor
19AB(6)
The additional factor for an indexation day is: (a) 1.05, if the indexation day is 1 September 2023, 1 September 2024 or 1 September 2025; or (b) 1, for each other indexation day.
Effect of delay in publication of AWOTE amount
19AB(7)
If the AWOTE amount for the most recent reference quarter before the indexation day is published by the Australian Statistician on a day (the publication day ) that is not at least 5 days before the indexation day, then, despite subsection (1), any replacement of a tobacco duty rate under subsection (1) happens on the fifth day after the publication day.
Effect of Customs Tariff alteration
19AB(8)
If a Customs Tariff alteration proposed in the Parliament proposes to substitute, on and after a particular day, a rate for a tobacco duty rate, treat that substitution as having had effect on and after that day for the purposes of this section.
Publication of substituted AWOTE amounts
19AB(9)
If the Australian Statistician publishes an estimate of full-time adult average weekly ordinary time earnings for persons in Australia for a period for which such an estimate was previously published by the Australian Statistician, the publication of the later estimate is to be disregarded for the purposes of this section.
Application of replacement rate
19AB(10)
If a tobacco duty rate is replaced under this section on a particular day, the replacement rate applies in relation to: (a) goods imported into Australia on or after that day; and (b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication of replacement rate
19AB(11)
The Comptroller-General of Customs must, on or as soon as practicable after the day a tobacco duty rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.
Definitions
19AB(12)
(a) before the most recent reference quarter before the indexation day; and
(b) after the December quarter of 2012.
SECTION 19AC
19AC
LIST OF TOBACCO DUTY RATES TO BE INDEXED UNDER SECTION 19AB
For the purposes of section 19AB, a tobacco duty rate is a rate of duty in the following: (a) the rate column of a subheading in Schedule 3 specified in the table at the end of this section; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 that relates to a subheading in Schedule 3 specified in the table at the end of this section.
SECTION 19ACA
OTHER TOBACCO DUTY RATES
19ACA(1)
For the purposes of: (a) subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80, 2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00, 2403.99.80 or 2404.11.00 in Schedule 3; or (b) an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 that relates to a subheading mentioned in paragraph (a);
19ACA(2)
The weight conversion factor is: (a) for a day on or after the first replacement day and before the second replacement day - 0.000675; or (b) for a day on or after the second replacement day and before the third replacement day - 0.00065; or (c) for a day on or after the third replacement day and before the fourth replacement day - 0.000625; or (d) for a day on or after the fourth replacement day - 0.0006.
Rounding
19ACA(3)
The amount worked out under subsection (1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).
Replacement days
19ACA(4)
For the purposes of this section, the first replacement day is 1 September 2023.
19ACA(5)
For the purposes of this section, the second replacement day is: (a) 1 September 2024; or (b) if, in relation to the indexation day that is 1 September 2024, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.
19ACA(6)
For the purposes of this section, the third replacement day is: (a) 1 September 2025; or (b) if, in relation to the indexation day that is 1 September 2025, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.
19ACA(7)
For the purposes of this section, the fourth replacement day is: (a) 1 September 2026; or (b) if, in relation to the indexation day that is 1 September 2026, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.
Application of applicable rate
19ACA(8)
If the applicable rate changes on a particular day, the changed rate applies in relation to: (a) goods imported into Australia on or after that day; and (b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication
19ACA(9)
The Comptroller-General of Customs must, on or as soon as practicable after the day a rate of duty is replaced under section 19AB, publish a notice in the Gazette advertising: (a) the rate of duty on that day under a subheading referred to in paragraph (1)(a) or an item referred to in paragraph (1)(b); and (b) the goods to which that subheading or item applies.
SECTION 19AD
CHANGE IN DUTY RATE OF CERTAIN LIQUEFIED PETROLEUM GASES, LIQUEFIED NATURAL GASES AND COMPRESSED NATURAL GASES
19AD(1)
This Act has effect as if, on 1 July 2015:
(a) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
(b) each rate of duty that was, on 31 January 2015, a rate of $0.101 per litre in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
(c) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
19AD(2)
Subject to subsection (3), the rate is:
(a) for paragraph (1)(a):
(b) for paragraph (1)(b):
(c) for paragraph (1)(c):
19AD(3)
To work out the indexed rate, index the rate mentioned in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable) on 1 February 2015 under section 19, on the assumptions that:
(a) the rate is a CPI indexed rate for the purposes of that section; and
(b) the amount of that rate on the day before 1 February 2015 is the amount set out in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable).
19AD(4)
Subparagraphs (1)(a)(vii), (b)(xiii) and (xiv) and (c)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014.
19AD(5)
Subparagraphs (1)(a)(viii), (b)(xv) and (xvi) and (c)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan-Australia Economic Partnership Agreement Implementation) Act 2014.
SECTION 19A
19A
CHANGES OF RATES OF DUTY
(Repealed by No 86 of 2014)
SECTION 20
20
DUTY WHERE GOODS CONSIST OF CERTAIN CONTAINERS AND CERTAIN CONTENTS
If:
(a) goods consist of a container and the contents of the container; and
(b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and
(c) under the Interpretation Rules, the tariff classification under which the goods are classified is the tariff classification under which the container would be classified if it were imported separately;
The Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
SECTION 21
REPEAL OF THE
CUSTOMS TARIFF ACT 1987
ETC.
21(1)
[Repeal]
Despite section 15, if:
(a) goods were imported into Australia, and first entered for home consumption, before 1 July 1996; and
(b) the goods are again entered for home consumption on or after that day so that duties of Customs are imposed on the goods under section 15; and
(c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption;
SCHEDULE 2
1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:
2.
(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.
(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.
3. When by application of Rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;
(b) Subject to the provisions of Rule 5(a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
SCHEDULE 3
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
1 Live animals
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
2 Meat and edible meat offal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
3 Fish and crustaceans, molluscs and other aquatic invertebrates
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
4 Dairy produce; birds' eggs; natural honey; edible products of animal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
5 Products of animal origin, not elsewhere specified or included
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION II - VEGETABLE PRODUCTS
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
7 Edible vegetables and certain roots and tubers
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
8 Edible fruit and nuts; peel of citrus fruit or melons
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
9 Coffee, tea, mate and spices
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
10 Cereals
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
11 Products of the milling industry; malt; starches; inulin; wheat gluten
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
13 Lac; gums, resins and other vegetable saps and extracts
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
14 Vegetable plaiting materials; vegetable products not elsewhere specified or included
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION III - ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURE TOBACCO SUBSTITUTES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
16 Preparations of meat, of fish or of crustaceans, of molluscs or other aquatic invertebrates
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
17 Sugars and sugar confectionary
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
18 Cocoa and cocoa preparations
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
19 Preparations of cereals, flour, starch or milk; pastrycooks' products
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
20 Preparations of vegetables, fruit, nuts or other parts of plants
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
21 Miscellaneous edible preparations
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
22 Beverages, spirits and vinegar
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
23 Residues and waste from the food industries; prepared animal fodder
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
24 Tobacco and manufactured tobacco substitutes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION V - MINERAL PRODUCTS
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
25 Salt; sulphur; earths and stone; plastering materials; lime and cement
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
26 Ores, slag and ash
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
29 Organic chemicals
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
30 Pharmaceutical products
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
31 Fertilisers
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
35 Albuminoidal substances; modified starches; glues; enzymes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
37 Photographic or cinematographic goods
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
38 Miscellaneous chemical products
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
39 Plastics and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
40 Rubber and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION VIII - RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
41 Raw hides and skins (other than furskins) and leather
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers, articles of animal gut (other than silkworm gut)
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
43 Furskins and artificial fur; manufactures thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION IX - WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
44 Wood and articles of wood; wood charcoal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
45 Cork and articles of cork
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION X - PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XI - TEXTILES AND TEXTILE ARTICLES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
50 Silk
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
52 Cotton
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
54 Man-made filaments; strip and the like of man-made textile materials
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
55 Man-made staple fibres
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
57 Carpets and other textile floor coverings
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings embroidery
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
60 Knitted or crocheted fabrics
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
61 Articles of apparel and clothing accessories, knitted or crocheted
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
62 Articles of apparel and clothing accessories, not knitted or crocheted
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
63 Other made up textile articles; sets; worn clothing and worn textile articles; rags
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
64 Footwear, gaiters and the like; parts of such articles
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
65 Headgear and parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
68 Articles of stone, plaster, cement, asbestos, mica or similar materials
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
69 Ceramic products
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
70 Glass and glassware
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XIV - NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XV - BASE METALS AND ARTICLES OF BASE METAL
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
72 Iron and steel
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
73 Articles of iron or steel
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
74 Copper and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
75 Nickel and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
76 Aluminium and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
78 Lead and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
79 Zinc and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
80 Tin and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
81 Other base metals; cermets; articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
83 Miscellaneous articles of base metal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART 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
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
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
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
88 Aircraft, spacecraft, and parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
89 Ships, boats and floating structures
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
91 Clocks and watches and parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
92 Musical instruments; parts and accessories of such articles
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XIX - ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
93 Arms and ammunition; parts and accessories thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
95 Toys, games and sports requisites; parts and accessories thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
96 Miscellaneous manufactured articles
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XXI - WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
97 Works of art, collectors' pieces and antiques
SECTION I
1.- Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2.- Except where the context otherwise requires, throughout this Schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.
1.- This Chapter covers all live animals except:
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of 0301, 0306, 0307 or 0308;
(b) Cultures of micro-organisms and other products of 3002; and
(c) Animals of 9508.
1.- This Chapter does not cover:
(a) Products of the kinds described in 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
(b) Edible, non-living insects (0410);
(c) Guts, bladders or stomachs of animals (0504.00.00) or animal blood (0511 or 3002); or
(d) Animal fat, other than products of 0209 (Chapter 15).
1.- This Chapter does not cover:
(a) Mammals of 0106;
(b) Meat of mammals of 0106 (0208 or 0210);
(c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (2301); or
(d) Caviar or caviar substitutes prepared from fish eggs (1604).
2.- In this Chapter, "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
3.- 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (0309).
1.- "Milk" means full cream milk or partially or completely skimmed milk.
2.- For the purposes of 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
3.- For the purposes of 0405:
(a) "Butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b) "Dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
4.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 0406 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5% or more;
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
(c) they are moulded or capable of being moulded.
5.- This Chapter does not cover:
(a) Non-living insects, unfit for human consumption (0511); or
(b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (1702); or
(c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (1901 or 2106); or
(d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504.00.00).
6.- For the purposes of 0410, "insects" means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).
Subheading Notes.
1.- For the purposes of 0404.10.00, "modified whey" means products consisting of whey constituents, that is., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2.- For the purposes of 0405.10.00, "butter" does not include dehydrated butter or ghee (0405.90.00).
1.- This Chapter does not cover:
(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) Hides or skins (including furskins) other than goods of 0505 and parings and similar waste of raw hides or skins of 0511 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making (9603).
2.- For the purposes of 0501.00.00, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3.- Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".
4.- Throughout this Schedule, "horsehair" means hair of the manes or tails of equine or bovine animals. 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
SECTION II
1.- In this Section, "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
1.- Subject to the second part of 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2.- Any reference in 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of 9701.
1.- This Chapter does not cover forage products of 1214.
2.- In 0709, 0710, 0711 and 0712 "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
3.- 0712 covers all dried vegetables of the kinds falling in 0701 to 0711, other than:
(a) dried leguminous vegetables, shelled (0713);
(b) sweet corn in the forms specified in 1102 to 1104;
(c) flour, meal, powder, flakes, granules and pellets of potatoes (1105);
(d) flour, meal and powder of the dried leguminous vegetables of 0713 (1106).
4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (0904).
5.- 0711 applies to vegetables which have been treatedsolely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
Additional Note.
(Repealed by No 91 of 2021)
1.- This Chapter does not cover inedible nuts or fruits.
2.- Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
(a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
(b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),
provided that they retain the character of dried fruit or dried nuts.
4.- 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
Additional Note.
(Repealed by No 91 of 2021)
1.- Mixtures of the products of 0904 to 0910 are to be classified as follows:
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
(b) Mixtures of two or more of the products of different headings are to be classified in 0910.
The addition of other substances to the products of 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in 2103.
2.- This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of 1211.
1.-
(A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
(B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in 1008.
2.- 1005 does not cover sweet corn (Chapter 7).
Subheading Note.
1.- "Durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
1.- This Chapter does not cover:
(a) Roasted malt put up as coffee substitutes (0901 or 2101);
(b) Prepared flours, groats, meals or starches of 1901;
(c) Corn flakes or other products of 1904;
(d) Vegetables, prepared or preserved, of 2001, 2004 or 2005;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.-
(A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
(a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
(b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
Otherwise, they fall in 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in 1104.
(B) Products falling in this Chapter under the above provisions shall be classified in 1101.00.00 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall in 1103 or 1104.
3.- For the purposes of 1103, "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which:
(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.
1.- 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of 0801 or 0802 or to olives (Chapter 7 or Chapter 20).
2.- 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of 2304.00.00 to 2306.
3.- For the purposes of 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".
1209 does not, however, apply to the following even if for sowing:
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of 1201 to 1207 or 1211.
4.- 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
1211 does not, however, apply to:
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of 3808.
5.- For the purposes of 1212, "seaweeds and other algae" does not include:
(a) Dead single-cell micro-organisms of 2102;
(b) Cultures of micro-organisms of 3002; or
(c) Fertilisers of 3101.00.00 or 3105.
Subheading Note.
1.- For the purposes of 1205.10, "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
1.- 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
The heading does not apply to:
(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (1704);
(b) Malt extract (1901);
(c) Extracts of coffee, tea or mate (2101);
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) Camphor, glycyrrhizin or other products of 2914 or 2938;
(f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (2939);
(g) Medicaments of 3003 or 3004 or blood-grouping reagents (3822);
(h) Tanning or dyeing extracts (3201 or 3203.00.00);
(ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
(k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (4001).
1.- This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2.- 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (4404).
3.- 1404 does not apply to wood wool (4405.00.00) and prepared knots or tufts for broom or brush making (9603).
SECTION III
1.- This Chapter does not cover:
(a) Pig fat or poultry fat of 0209;
(b) Cocoa butter, fat or oil (1804.00.00);
(c) Edible preparations containing by weight more than 15% of the products of 0405 (generally Chapter 21);
(d) Greaves (2301) or residues of 2304.00.00 to 2306;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (4002).
2.- 1509 does not apply to oils obtained from olives by solvent extraction (1510).
3.- 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4.- Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 1522.00.00.
Subheading Notes.
1.- For the purposes of 1509.30.00, virgin olive oil has a free acidity expressed as oleic acid not exceeding 2.0 g/100 g and can be distinguished from the other virgin olive oil categories according to the characteristics indicated in the Codex Alimentarius Standard 33-1981.
2.- For the purposes of 1514.11.00 and 1514.19.00, "low erucic acid rape or colza oil" means the fixed oil which has an erucic acid content of less than 2% by weight.
Additonal Note.
SECTION IV
1.- In this Section, "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
Additonal Note.
1.- This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in 0504.00.00.
2.- Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of 1902 or to the preparations of 2103 or 2104.
Subheading Notes.
1.- For the purposes of 1602.10.00, "homogenised preparations" means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects. That subheading takes precedence over all other subheadings of 1602.
2.- The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
1.- This Chapter does not cover:
(a) Sugar confectionery containing cocoa (1806);
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of 2940.00.00; or
(c) Medicaments or other products of Chapter 30.
Subheading Notes.
1.- For the purposes of 1701.12.00, 1701.13.00 and 1701.14.00, "raw sugar" means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5°.
2.- 1701.13.00 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
1.- This Chapter does not cover:
(a) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or
(b) Preparations of 0403, 1901, 1902, 1904, 1905, 2105.00.00, 2202, 2208, 3003 or 3004.
2.- 1806includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.
1.- This Chapter does not cover:
(a) Except in the case of stuffed products of 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (2309); or
(c) Medicaments or other products of Chapter 30.
2.- For the purposes of 1901:
(a) "Groats" means cereal groats of Chapter 11;
(b) "Flour" and "meal" mean:
(1) Cereal flour and meal of Chapter 11, and
(2) Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (0712), of potatoes (1105) or of dried leguminous vegetables (1106).
3.- 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of 1806 (1806).
4.- For the purposes of 1904, "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
Additional Note.
1.- For the purposes of 1902, "pasta" includes kneaded noodle dough formed into sheets or other specific shapes (for example, rice noodles, wonton skins, Udon noodles and buckwheat noodles), whether or not cooked or stuffed or otherwise prepared.
1.- This Chapter does not cover:
(a) Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b) Vegetable fats and oils (Chapter 15);
(c) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(d) Bakers' wares and other products of 1905; or
(e) Homogenised composite food preparations of 2104.
2.- 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (1704) or chocolate confectionery (1806).
3.- 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).
4.- Tomato juice the dry weight content of which is 7% or more is to be classified in 2002.
5.- For the purposes of 2007, "obtained by cooking" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6.- For the purposes of 2009, "juices, unfermented and not containing added spirit" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.
Subheading Notes.
1.- For the purposes of 2005.10.00, "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. 2005.10.00 takes precedence over all other subheadings of 2005.
2.- For the purposes of 2007.10.00, "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. 2007.10.00 takes precedence over all other subheadings of 2007.
3.- For the purposes of 2009.12.00, 2009.21.00, 2009.31, 2009.41.00, 2009.61.00 and 2009.71.00, "Brix value" means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20°C or corrected for 20°C if the reading is made at a different temperature.
Additional Notes.
1.- For the purposes of 2009, "TSS" means total soluble solids as determined by the International Federation of Fruit Juice Producers analysis method No. 8B, 1968.
2.- For the purposes of 2009 and 2009.1, "juice" shall be taken to include products of oranges, regardless of method of derivation.
1.- This Chapter does not cover:
(a) Mixed vegetables of 0712;
(b) Roasted coffee substitutes containing coffee in any proportion (0901);
(c) Flavoured tea of 0902;
(d) Spices or other products of 0904 to 0910;
(e) Food preparations, other than the products described in 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(f) Products of 2404;
(g) Yeast put up as a medicament or other products of 3003 or 3004; or
(h) Prepared enzymes of 3507.
2.- Extracts of the substitutes referred to in Note 1(b) above are to be classified in 2101.
3.- For the purposes of 2104, "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
Additional Notes.
1.- Heading 2103 includes salsas.
2.- For the purposes of 2106.90.15 and 2106.90.95, "formulated supplementary food" has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.
3.- For the purposes of 2106.90.16 and 2106.90.96, "formulated supplementary sports food" has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.
1.- This Chapter does not cover:
(a) Products of this Chapter (other than those of 2209.00.00) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally 2103);
(b) Sea water (2501.00.00);
(c) Distilled or conductivity water or water of similar purity (2853);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (2915);
(e) Medicaments of 3003 or 3004; or
(f) Perfumery or toilet preparations (Chapter 33).
2.- For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.
3.- For the purposes of 2202, "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.
Subheading Note.
1.- For the purposes of 2204.10, "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 300 kPa.
Additional Notes.
1.- For the purposes of this Chapter except for 2207, a reference to "alcoholic strength by volume" is a reference to the strength by volume of ethyl alcohol.
2.- For the purposes of this Chapter and of Chapters 20 and 21, specific gravity calculations for determining the volume of alcohol, or the alcoholic strength by volume, shall be made on the basis that, at a temperature of 20°C and in vacuum, the specific gravity of ethyl alcohol is 0.79067.
3.- For the purposes of this Chapter, except 2208.20, "grape wine" is a beverage that:
(a) has an alcoholic strength by volume exceeding 1.15% vol but not exceeding 22%; and
(b) is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes.
A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it.
4.- For the purposes of this Chapter, "grape wine product" is a grape wine-based beverage that:
(a) has not had added to it, at any time, the flavour of any alcoholic beverage (other than wine) (whether the flavour is natural or artificial); and
(b) if the beverage has had added to it ethyl alcohol used in preparing vegetable extracts, as mentioned in subparagraph (b)(ii) of Additional Note 4B - complies with the following requirements:
(i) the ethyl alcohol must only be used to extract flavours from vegetable matter;
(ii) the ethyl alcohol must be essential to the extraction process;
(iii) the ethyl alcohol must not add more than one percentage point to the alcoholic strength by volume of the beverage.
4A.- For the purposes of paragraph (a) of Additional Note 4, "wine" means:
(a) grape wine, as defined in Additional Note 3; or
(b) cider or perry, as defined in Additional Note 5; or
(c) fruit or vegetable wine, as defined in Additional Note 6; or
(d) mead, as defined in Additional Note 7; or
(e) sake, as defined in Additional Note 8.
4B.- For the purposes of this Chapter, "grape wine-based beverage" is a beverage that:
(a) is not grape wine, but contains at least 700 ml of grape wine per litre; and
(b) has not had added to it, at any time, any ethyl alcohol from any other source, except:
(i) grape spirit; or
(ii) alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and
(c) has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol.
5.- For the purposes of 2206.00.30, "cider or perry" is a beverage that:
(a) has an alcoholic strength by volume exceeding 1.15% vol; and
(b) is the product of the complete or partial fermentation of the juice or must of apples or pears; and
(c) has not had added to it, at any time, any ethyl alcohol from any other source; and
(d) has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour.
6.- For the purposes of 2206.00.30 and 2206.00.4, "fruit or vegetable wine" is a beverage that:
(a) is the product of the complete or partial fermentation of the juice or must of fruit or vegetables, or products derived solely from fruit or vegetables; and
(b) has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol; and
(c) has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and
(d) has not had added to it, at any time, any liquor or substance that gives colour or flavour.
7.- For the purposes of 2206.00.30 and 2206.00.4, "mead" is a beverage that:
(a) has an alcoholic strength by volume exceeding 1.15% vol; and
(b) is the product of the complete or partial fermentation of honey; and
(c) has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and
(d) has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as follows:
(i) herbs or spices added during or after the production;
(ii) caramel added after the fermentation process is complete;
(iii) fruit, or product derived entirely from fruit, used as set out in Additional Note 7A.
7A.- For the purposes of subparagraph (d)(iii) of Additional Note 7, fruit, or product derived entirely from fruit, may be used in the production of mead only if:
(a) the fruit or product has not been fermented; and
(b) the fruit or product is added before the fermentation process is complete; and
(c) after the addition of the fruit or product, and before fermentation, the beverage will contain not less than 14% by volume of honey; and
(d) after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the beverage; and
(e) after the addition of the fruit or product and after fermentation, the beverage will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%.
7B.-For the purposes of Additional Note 7A, if:
(a) a product derived from fruit is added; and
(b) the product contains concentrated fruit juice or concentrated fruit pulp;
the proportion of fruit or product in the beverage is to be worked out by assuming that the concentrated fruit juice or concentrated fruit pulp has been diluted according to the recommendations of its manufacturer.
8.- For the purposes of 2206.00.30, "sake" is a beverage that:
(a) has an alcoholic strength by volume exceeding 1.15% vol; and
(b) is the product of the complete or partial fermentation of rice; and
(c) has not had added to it, at any time, any ethyl alcohol from any other source; and
(d) has not had added to it, at any time, any liquor or substance that gives colour or flavour.
9.- For the purposes of 2203.00.6, 2203.00.7, 2206.00.7 and 2206.00.8, "beer" is a brewed beverage that:
(a) is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:
(i) whether the cereals are malted or unmalted; and
(ii) whether or not the aqueous extract contains other sources of carbohydrates; and
(b) contains:
(i) hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or
(ii) other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and
(c) contains not more than 4.0% by weight of sugars; and
(d) has not had added to it, at any time, artificial sweetener; and
(e) may havehad added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and
(f) may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage.
10.- For the purposes of paragraph (c) of Additional Note 9, "sugar" means:
(a) monosaccharide; or
(b) disaccharide.
11.- For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate.
12.- For the purposes of 2202.10.50, "formulated caffeinated beverage" has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.
1.- 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note.
1.- For the purposes of 2306.41.00, "low erucic acid rape or colza seeds" means seeds as defined in Subheading Note 1 to Chapter 12.
1.- This Chapter does not cover medicinal cigarettes (Chapter 30).
2.- Any products classifiable in 2404 and any other heading of this Chapter are to be classified in 2404.
3.- For the purposes of 2404, "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.
Subheading Note.
1.- For the purposes of 2403.11.00, "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
Additional Notes.
1.- "Bidis", "beedees", "beedies", or the like, which are made of roughly cut tobacco or from tobacco tailings, stalk or refuse and packaged in stick form, are to be classified in 2402.20.
2.- For the purposes of 2404.11.00, any products containing tobacco and nicotine, or tobacco and other substances, are to be classified in 2404.11.00.
3.- Only goods included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989 are to be classified in 2404.12.10, 2404.91.10, 2404.92.10 or 2404.99.10.
SECTION V
1.- Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
2.- This Chapter does not cover:
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (2802.00.00);
(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (2821);
(c) Medicaments or other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Dolomite ramming mix (3816.00.10);
(f) Setts, curbstones or flagstones (6801.00.00); mosaic cubes or the like (6802); roofing, facing or damp course slates (6803.00.00);
(g) Precious or semi-precious stones (7102 or 7103);
(h) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of sodium chloride or of magnesium oxide, of 3824; optical elements of sodium chloride or of magnesium oxide (9001);
(ij) Billiard chalks (9504); or
(k) Writing or drawing chalks or tailors' chalks (9609).
3.- Any products classifiable in 2517 and any other heading of the Chapter are to be classified in 2517.
4.- 2530 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete.
1.- This Chapter does not cover:
(a) Slag or similar industrial waste prepared as macadam (2517);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (2519);
(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (2710);
(d) Basic slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (6806);
(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (7112 or 8549); or
(g) Copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
2.- For the purposes of 2601 to 2617, "ores'' means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of 2844 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3.- 2620 applies only to:
(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (2621); and
(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
Subheading Notes.
1.- For the purposes of 2620.21.00, "leaded gasoline sludges and leaded anti-knock compound sludges" means sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2.- Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in 2620.60.00.
1.- This Chapter does not cover:
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in 2711;
(b) Medicaments of 3003 or 3004; or
(c) Mixed unsaturated hydrocarbons of 3301, 3302 or 3805.
2.- References in 2710 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distils at 300°C, after conversion to 101.3 kPa when a reduced-pressure distillation method is used (Chapter 39).
3.- For the purposes of 2710, "waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water. These include:
(a) Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils);
(b) Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and
(c) Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations.
Subheading Notes.
1.- For the purposes of 2701.11.00, "anthracite" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14%.
2.- For the purposes of 2701.12.00, "bituminous coal" means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.
3.- For the purposes of 2707.10.00, 2707.20.00, 2707.30.00 and 2707.40.00, "benzol (benzene)", "toluol (toluene)", "xylol (xylenes)" and "naphthalene" apply to products which contain more than 50% by weight of benzene, toluene, xylenes or naphthalene, respectively.
4.- For the purposes of 2710.12, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210 °C according to the ISO 3405 method (equivalent to the ASTM D 86 method).
5.- For the purposes of the subheadings of 2710, "biodiesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
Additional Notes.
1.- For the purposes of 2710.19.53, 2710.91.53 and 2710.99.53, the physical characteristics of fuel oil are:
(a) a density equal to or greater than 920.0 kg/m3 at 15 °C as determined by either ASTM D1298 or ASTM D4052; and
(b) a carbon residue, on the whole sample, of at least 2.0% mass as determined by ASTM D189 (Conradson Carbon Residue) or by ASTM D4530 (Carbon Residue-Micro Method); and
(c) a minimum kinematic viscosity of 10 centistokes (mm2 per second) at 50 °C as determined by ASTM D445.
2.- For the purposes of 2711.12.10 and 2711.13.10, LPG means:
(a) liquid propane; or
(b) a liquid mixture of propane and butane; or
(c) a liquid mixture of propane and other hydrocarbons that consists mainly of propane; or
(d) a liquid mixture of propane, butane and other hydrocarbons that consists mainly of propane and butane.
3. (Repealed by No 85 of 2011)
4.- For the purposes of 2707.99.10, "phenols" apply to products which contain more than 50% by weight of phenols.
5.- For the purposes of 2711.21.10, CNG means natural gas compressed for use as fuel for a motor vehicle other than:
(a) a motor vehicle that is designed merely to move goods with a forklift and is for use primarily off public roads; and
(b) a motor vehicle that is of a kind prescribed by the regulations for the purposes of this paragraph.
6.- For the purposes of 2711.21.10, the weight in kilograms of a quantity of CNG must be worked out in the way (if any) prescribed by the regulations for the purposes of this Note.
CCH Note:
SECTION VI
1.-
(A) Goods (other than radioactive ores) answering to a description in 2844 or 2845 are to be classified in those headings and in no other heading of this Schedule.
(B) Subject to paragraph (A) above, goods answering to a description in 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this Section.
2.- Subject to Note 1 above, goods classifiable in 3004, 3005, 3006, 3212, 3303.00.00, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Schedule.
3.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
4.- Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to 3827, then it is classifiable in a heading that references the product by name or function and not under 3827.
1.- Except where the context otherwise requires, the headings of this Chapter apply only to:
(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
(b) The products mentioned in (a) above dissolved in water;
(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.
2.- In addition to dithionites and sulphoxylates, stabilised with organic substances (2831), carbonates and peroxocarbonates of inorganic bases (2836), cyanides, cyanide oxides and complex cyanides of inorganic bases (2837), fulminates, cyanates and thiocyanates, of inorganic bases (2842), organic products included in 2843 to 2846 and 2852 and carbides (2849), only the following compounds of carbon are to be classified in this Chapter:
(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (2811);
(b) Halide oxides of carbon (2812);
(c) Carbon disulphide (2813);
(d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (2842);
(e) Hydrogen peroxide, solidified with urea (2847.00.00), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (2853) other than calcium cyanamide, whether or not pure (Chapter 31).
3.- Subject to the provisions of Note 1 to Section VI, this Chapter does not cover:
(a) Sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
(b) Organo-inorganic compounds other than those mentioned in Note 2 above;
(c) Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;
(d) Inorganic products of a kind used as luminophores, of 3206; glass frit and other glass in the form of powder, granules or flakes, of 3207;
(e) Artificial graphite (3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of 3813.00.00; ink removers put up in packings for retail sale, of 3824; cultured crystals (other than optical elements) weighing not less than 2.5 g each, of the halides of the alkali or alkaline-earth metals, of 3824;
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (7102 to 7105), or precious metals or precious metal alloys of Chapter 71;
(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (9001).
4.- Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in 2811.
5.- 2826 to 2842 apply only to metal or ammonium salts or peroxysalts.
Except where the context otherwise requires, double or complex salts are to be classified in 2842.
6.- 2844 applies only to:
(a) Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;
(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g (0.002 microcurie/g);
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive residues whether or not usable.
"Isotopes", for the purposes of this Note and of the wording of 2844 and 2845, refers to:
- individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
- mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
7.- 2853 includes copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus.
8.- Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in 3818.00.00.
Subheading Note.
1.- For the purposes of 2852.10, "chemically defined" means all organic or inorganic compounds of mercury meeting the requirements of paragraph (a), (b), (c), (d) or (e) of Note 1 to this Chapter or paragraph (a), (b), (c), (d), (e), (f), (g) or (h) of Note 1 to Chapter 29.
Additional Note.
1.- Notwithstanding Note 1 to this Chapter, the following products are classified in this Chapter even when they are not separate chemical elements nor separate chemically defined compounds:
(a) Colloidal sulphur (2802.00.00);
(b) Carbon blacks (2803.00.00);
(c) Oleum (2807.00.00);
(d) Sulphonitric acids (2808.00.00);
(e) Polyphosphoric acids (2809);
(f) Phosphorus trisulphide (2813);
(g) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (2821);
(h) Commercial cobalt oxides (2822.00.00);
(ij) Red lead and orange lead (2824);
(k) Commercial calcium hypochlorite (2828);
(l) Polysulphides (2830 or 2852);
(m) Dithionites and sulphoxylates, stabilised with organic substances (2831);
(n) Polyphosphates (2835 or 2852);
(o) Commercial ammonium carbonate containing ammonium carbamate (2836);
(p) Commercial alkali metal silicates (2839);
(q) Colloidal precious metals and amalgams of precious metals (2843);
(r) Radioactive elements, radioactive isotopes, or compounds (inorganic or organic) and mixtures containing these substances (2844);
(s) Other isotopes (2845);
(t) Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals (2846);
(u) Liquid air and compressed air, amalgams other than amalgams of precious metals (2853).
1.- Except where the context otherwise requires, the headings of this Chapter apply only to:
(a) Separate chemically defined organic compounds, whether or not containing impurities;
(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c) The products of 2936 to 2939 or the sugar ethers, sugar acetals and sugar esters, and their salts, of 2940, or the products of 2941, whether or not chemically defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in water;
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance or an emetic added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;
(h) The following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.
2.- This Chapter does not cover:
(a) Goods of 1504 or crude glycerol of 1520.00.00;
(b) Ethyl alcohol (2207 or 2208);
(c) Methane or propane (2711);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Immunological products of 3002;
(f) Urea (3102 or 3105);
(g) Colouring matter of vegetable or animal origin (3203.00.00), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (3204) or dyes or other colouring matter put up in forms or packings for retail sale (3212);
(h) Enzymes (3507);
(ij) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (3606);
(k) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of 3813.00.00; ink removers put up in packings for retail sale, of 3824; or
(l) Optical elements, for example, of ethylenediamine tartrate (9001).
3.- Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.
4.- In 2904 to 2906, 2908 to 2911.00.00 and 2913.00.00 to 2920, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purpose of 2929.
For the purposes of 2911.00.00, 2912, 2914, 2918 and 2922, "oxygen-function", the characteristic organic oxygen-containing group of those respective headings, is restricted to the oxygen-functions referred to in 2905 to 2920.
5.-
(A) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters.
(B) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding acid-function compounds.
(C) Subject to Note 1 to Section VI and Note 2 to Chapter 28:
(1) Inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-Chapters I to X or 2942.00.00, are to be classified in the heading appropriate to the organic compound;
(2) Salts formed between organic compounds of sub-Chapters I to X or 2942.00.00 are to be classified in the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter; and
(3) Co-ordination compounds, other than products classifiable in sub-Chapter XI or 2941, are to be classified in the heading which occurs last in numerical order in Chapter 29, among those appropriate to the fragments formed by "cleaving" of all metal bonds, other than metal-carbon bonds.
(D) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (2905).
(E) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6.- The compounds of 2930 and 2931 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic or lead) directly linked to carbon atoms.
2930 (organo-sulphur compounds) and 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).
7.- 2932, 2933 and 2934 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids.
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.
8.- For the purposes of 2937
(a) "hormones" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);
(b) "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading.
Subheading Notes.
1.- Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named "Other" in the series of subheadings concerned.
2.- Note 3 to Chapter 29 does not apply to the subheadings of this Chapter.
Additional Note.
1. - In 2920, "esters of inorganic acids" are to be taken to include carbonic and peroxocarbonic esters.
2. - (Repealed by No 82 of 2017)
1.- This Chapter does not cover:
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);
(b) Products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (2404);
(c) Plasters specially calcined or finely ground for use in dentistry (2520);
(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (3301);
(e) Preparations of 3303.00.00 to 3307, even if they have therapeutic or prophylactic properties;
(f) Soap or other products of 3401 containing added medicaments;
(g) Preparations with a basis of plaster for use in dentistry (3407.00.00);
(h) Blood albumin not prepared for therapeutic or prophylactic uses (3502); or
(ij) Diagnostic reagents of 3822.
2.- For the purposes of 3002, "immunological products" applies to peptides and proteins (other than goods of 2937) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).
3.- For the purposes of 3003 and 3004 and of Note 4(d) to this Chapter, the following are to be treated:
(a) As unmixed products:
(1) Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29; and
(3) Simple vegetable extracts of 1302, merely standardised or dissolved in any solvent;
(b) As products which have been mixed:
(1) Colloidal solutions and suspensions (other than colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
(3) Salts and concentrates obtained by evaporating natural mineral waters.
4.- 3006 applies only to the following, which are to be classified in that heading and in no other heading of this Schedule:
(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;
(b) Sterile laminaria and sterile laminaria tents;
(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;
(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
(e) Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;
(f) Dental cements and other dental fillings; bone reconstruction cements;
(g) First-aid boxes and kits;
(h) Chemical contraceptive preparations based on hormones, on other products of 2937 or on spermicides;
(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and
(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.
Subheading Notes.
1.- For the purposes of 3002.13 and 3002.14, the following are to be treated:
(a) as unmixed products, pure products, whether or not containing impurities;
(b) as products which have been mixed:
(1) the products mentioned in (a) above dissolved in water or in other solvents; and
(2) the products mentioned in (a) and (b)(1) above with an added stabiliser necessary for their preservation or transport; and
(3) the products mentioned in paragraph (a) and (b)(1) and (b)(2) above with any other additive.
2.- 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).
Additional Notes.
1.- 3005 does not cover:
(a) incontinence pads, whether or not having an adhesive strip (9619); or
(b) pants or napkins for adults (9619).
2.- Goods that contain vitamins or other products of heading 2936 are excluded from headings 3003 and 3004 unless the goods are goods to which Schedule 2, 3, 4 or 8 to the current Poisons Standard (within the meaning of the Therapeutic Goods Act 1989 and as in force from time to time) applies. Medicaments prepared for intravenous, sub-cutaneous or intramuscular use are excluded from this Note.
3.- Goods that are dietary or other supplements containing:
(a) chemicals or compounds of Chapter 28 or 29; or
(b) plants, or parts of plants, of heading 1211;
are excluded from headings 3003 and 3004 unless the goods are goods to which Schedule 2, 3, 4 or 8 to the current Poisons Standard (within the meaning of the Therapeutic Goods Act 1989 and as in force from time to time) applies. Medicaments prepared for intravenous, sub-cutaneous or intramuscular use are excluded from this Note.
1.- This Chapter does not cover:
(a) Animal blood of 0511;
(b) Separate chemically defined compounds (other than those answering to the descriptions in Note 2(a), 3(a), 4(a) or 5 below); or
(c) Cultured potassium chloride crystals (other than optical elements) weighing not less than 2.5 g each, of 3824; optical elements of potassium chloride (9001).
2.- 3102 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:
(a) Goods which answer to one or other of the descriptions given below:
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together.
(c) Fertilisers consisting of ammonium chloride or of any of the goods described in (a) or (b) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
(d) Liquid fertilisers consisting of the goods of subparagraph (a)(ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
3.- 3103 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:
(a) Goods which answer to one or other of the descriptions given below:
(i) Basic slag;
(ii) Natural phosphates of 2510, calcined or further heat-treated than for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together, but with no account being taken of the fluorine content limit.
(c) Fertilisers consistingof any of the goods described in (a) or (b) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4.- 3104 applies only to the following goods, provided that they are not put up in the forms or packages described in 3105:
(a) Goods which answer to one or other of the descriptions given below:
(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure.
(b) Fertilisers consisting of any of the goods described in (a) above mixed together.
5.- Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in 3105.
6.- For the purposes of 3105, "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.
1.- This Chapter does not cover:
(a) Separate chemically defined elements or compounds (except those of 3203.00.00 or 3204, inorganic products of a kind used as luminophores (3206), glass obtained from fused quartz or other fused silica in the forms provided for in 3207, and also dyes and other colouring matter put up in forms or packings for retail sale, of 3212);
(b) Tannates or other tannin derivatives of products of 2936 to 2939, 2941 or 3501 to 3504.00.00; or
(c) Mastics of asphalt or other bituminous mastics (2715.00.00).
2.- 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3.- 3203.00.00, 3204, 3205.00.00 and 3206 apply also to preparations based on colouring matter (including, in the case of 3206, colouring pigments of 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (3212), or to other preparations of 3207, 3208, 3209, 3210.00.00, 3212, 3213 or 3215.
4.- 3208 includes solutions (other than collodions) consisting of any of the products specified in 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5.- In this Chapter, "colouring matter" does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6.- In 3212, "stamping foils" applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of:
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.
1.- This Chapter does not cover:
(a) Natural oleoresins or vegetable extracts of 1301 or 1302;
(b) Soap or other products of 3401; or
(c) Gum, wood or sulphate turpentine or other products of 3805.
2.- "Odoriferous substances" in 3302 refers only to the substances of 3301, to odoriferous constituents isolated from those substances or to synthetic aromatics.
3.- 3303.00.00 to 3307 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4.- In 3307, "perfumery, cosmetic or toilet preparations", applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.
1.- This Chapter does not cover:
(a) Edible mixtures or preparations of animal, vegetable or microbial fats or oils of a kind used as mould release preparations (1517);
(b) Separate chemically defined compounds; or
(c) Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (3305, 3306 or 3307).
2.- For the purposes of 3401, "soap" applies only to soap soluble in water. Soap and the other products of 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in 3405 as "scouring powders and similar preparations".
3.- For the purposes of 3402, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20 °C and left to stand for one hour at the same temperature:
(a) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b) reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.
4.- In 3403, "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27.
5.- In 3404, subject to the exclusions provided below, "artificial waxes and prepared waxes" applies only to:
(a) Chemically produced organic products of a waxy character, whether or not water-soluble;
(b) Products obtained by mixing different waxes;
(c) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The heading does not apply to:
(a) Products of 1516, 3402 or 3823, even if having a waxy character;
(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of 1521;
(c) Mineral waxes or similar products of 2712, whether or not intermixed or merely coloured; or
(d) Waxes mixed with, dispersed in or dissolved in a liquid medium (3405, 3809, etc.).
1.- This Chapter does not cover:
(a) Yeasts (2102);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (3202);
(d) Enzymatic soaking or washing preparations or other products of Chapter 34;
(e) Hardened proteins (3913); or
(f) Gelatin products of the printing industry (Chapter 49).
2.- For thepurposes of 3505, "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%.
Such products with a reducing sugar content exceeding 10% fall in 1702.
1.- This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.
2.- In 3606, "articles of combustible materials" applies only to:
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and
(c) Resin torches, firelighters and the like.
1.- This Chapter does not cover waste or scrap.
2.- In this Chapter "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive, including thermosensitive, surfaces.
1.- This Chapter does not cover:
(a) Separate chemically defined elements or compounds with the exception of the following:
(1) Artificial graphite (3801);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in 3808;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (3813.00.00);
(4) Certified reference materials specified in Note 2 below;
(5) Products specified in Note 3(a) or 3(c) below;
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally 2106);
(c) Products of 2404;
(d) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3(a) or 3(b) to Chapter 26 (2620);
(e) Medicaments (3003 or 3004); or
(f) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (2620), spent catalysts of a kind used principally for the recovery of precious metal (7112) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2.-
(A) For the purpose of 3822, "certified reference materials" means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, 3822 shall take precedence over any other heading of this Schedule.
3.- 3824 includes the following goods which are not to be classified in any other heading of this Schedule:
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors, other correcting fluids and correction tapes (other than those of 9612), put up in packings for retail sale; and
(e) Ceramic firing testers, fusible (for example Seger cones).
4.- Throughout this Schedule, "municipal waste" means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. "Municipal waste", however, does not cover:
(a) Individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of this Schedule;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4(k) to Chapter 30; or
(d) Clinical waste, as defined in Note 6(a) below.
5.- For the purposes of 3825, "sewage sludge" means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).
6.- For the purposes of 3825, "other wastes" applies to:
(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
"Other wastes" does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (2710).
7.- For the purposes of 3826, "biodiesel" means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal, vegetable or microbial fats and oils whether or not used.
Subheading Notes.
1.- 3808.5 covers only goods of 3808, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN)), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).
2.- 3808.61 to 3808.69 cover only goods of 3808, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).
3.- 3824.8 covers only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN)); 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.
Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48% by weight, with the following molecular formula: CxH(2x-y+2)Cly, where x=10 to 13 and y=1 to 13.
4.- For the purposes of 3825.4, "waste organic solvents" are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
Additional Note.
1.- For the purposes of 3822.12.20, 3822.12.30, 3822.12.40, 3822.19.20, 3822.19.30 and 3822.19.40, the specifications are:
(a) in strips or rolls of a width exceeding 15 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state.
SECTION VII
1.- Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
(a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) presented together; and
(c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
2.- Except for the goods of 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
Additional Note.
1.- For the purposes of 3926.20.21 and 4015.90.21, "anti-radiation suits, anti-contamination suits, and similar protective garments" means full body, vapour barrier suits for protection against toxic gases, chemicals or thermal hazards.
1.- Throughout this Schedule "plastics" means those materials of 3901 to 3914.00.00 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
Throughout this Schedule any reference to "plastics" also includes vulcanised fibre. "Plastics", however, does not apply to materials regarded as textile materials of Section XI.
2.- This Chapter does not cover:
(a) Lubricating preparations of 2710 or 3403;
(b) Waxes of 2712 or 3404;
(c) Separate chemically defined organic compounds (Chapter 29);
(d) Heparin or its salts (3001);
(e) Solutions (other than collodions) consisting of any of the products specified in 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (3208); stamping foils of 3212;
(f) Organic surface-active agents or preparations of 3402;
(g) Run gums or ester gums (3806);
(h) Prepared additives for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils (3811);
(ij) Prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (3819.00.00);
(k) Diagnostic or laboratory reagents on a backing of plastics (3822);
(l) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
(m) Saddlery or harness (4201.00.00) or trunks, suitcases, handbags or other containers of 4202;
(n) Plaits, wickerwork or other articles of Chapter 46;
(o) Wall coverings of 4814;
(p) Goods of Section XI (textiles and textile articles);
(q) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);
(r) Imitation jewellery of 7117;
(s) Articles of Section XVI (machines and mechanical or electrical appliances);
(t) Parts of aircraft or vehicles of Section XVII;
(u) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(v) Articles of Chapter 91 (for example, clock or watch cases);
(w) Articles of Chapter 92 (for example, musical instruments or parts thereof);
(x) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, illuminated signs, prefabricated buildings);
(y) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(z) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles).
3.- 3901 to 3911 apply only to goods of a kind produced by chemical synthesis, falling in the following categories:
(a) Liquid synthetic polyolefins of which less than 60% by volume distils at 300 °C, after conversion to 101.3 kPa when a reduced-pressure distillation method is used (3901 and 3902);
(b) Resins, not highly polymerised, of the coumarone-indene type (3911);
(c) Other synthetic polymers with an average of at least 5 monomer units;
(d) Silicones (3910.00.00);
(e) Resols (3909) and other prepolymers.
4.- "Copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content.
For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.
If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.
5.- Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
6.- In 3901 to 3914.00.00, "primary forms" applies only to the following forms:
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7.- 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (3901 to 3914.00.00).
8.- For the purposes of 3917, "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). "Tubes, pipes and hoses" also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
9.- For the purposes of 3918, "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.
10.- In 3920 and 3921, "plates, sheets, film, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
11.- 3925 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II:
(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 L;
(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) Gutters and fittings thereof;
(d) Doors, windows and their frames and thresholds for doors;
(e) Balconies, balustrades, fencing, gates and similar barriers;
(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
(h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and
(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
Subheading Notes.
1.- Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions:
(a) Where there is a subheading named "Other" in the same series:
(1) The designation in a subheading of a polymer by the prefix "poly" (for example, polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content.
(2) The copolymers named in 3901.30.00, 3901.40.00, 3903.20.00, 3903.30.00 and 3904.30.00 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content.
(3) Chemically modified polymers are to be classified in the subheading named "Other", provided that the chemically modified polymers are not more specifically covered by another subheading.
(4) Polymers not meeting (1), (2) or (3) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.
(b) Where there is no subheading named "Other" in the same series:
(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared.
(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2.- For the purposes of 3920.43.00, "plasticisers" includes secondary plasticisers.
Additional Notes.
1.- In this Chapter, addition products of polyols with isocyanates, whether or not containing unreacted hydroxyl or isocyanate groups, are to be classified within 3909.50.
2.- In 3909.50.10, "polyols" means polyhydroxy compounds containing 2 or more hydroxyl groups per molecule.
1.- Except where the context otherwise requires, throughout this Schedule "rubber" means the following products, whether or not vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2.- This Chapter does not cover:
(a) Goods of Section XI (textiles and textile articles);
(b) Footwear or parts thereof of Chapter 64;
(c) Headgear or parts thereof (including bathing caps) of Chapter 65;
(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
(e) Articles of Chapter 90, 92, 94 or 96; or
(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of 4011 to 4013).
3.- In 4001 to 4003.00.00 and 4005, "primary forms" applies only to the following forms:
(a) Liquids and pastes (including latex, whether or not prevulcanised, and other dispersions and solutions);
(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4.- In Note 1 to this Chapter and in 4002, "synthetic rubber" applies to:
(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 °C and 29 °C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;
(b) Thioplasts (TM); and
(c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
5.-
(A) 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:
(i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of prevulcanised rubber latex);
(ii) pigments or other colouring matter, other than those added solely for the purpose of identification;
(iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B);
(B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:
(i) emulsifiers or anti-tack agents;
(ii) small amounts of breakdown products of emulsifiers;
(iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
6.- For the purposes of 4004.00.00, "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of 4008.
8.- 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9.- In 4001, 4002, 4003.00.00, 4005 and 4008, "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
In 4008 "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.
SECTION VIII
1.- This Chapter does not cover:
(a) Parings or similar waste, of raw hides or skins (0511);
(b) Birdskins or parts of birdskins, with their feathers or down, of 0505 or 6701.00.00; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of camels (including dromedaries), of reindeer, of elk, of deer, of roebucks or of dogs.
2.-
(A) 4104 to 4106 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (4101 to 4103, as the case may be).
(B) For the purposes of 4104 to 4106, "crust" includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying.
3.- Throughout this Schedule "composition leather" means only substances of the kind referred to in 4115.
1.- For the purposes of this Chapter, "leather" includes chamois (including combination chamois) leather, patent leather, patent laminated leather and metallised leather.
2.- This Chapter does not cover:
(a) Sterile surgical catgut or similar sterile suture materials (3006);
(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (4303 or 4304);
(c) Made up articles of netting (5608);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of 6602.00.00;
(g) Cuff-links, bracelets or other imitation jewellery (7117);
(h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV);
(ij) Strings, skins for drums or the like, or other parts of musical instruments (9209);
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of 9606.
3.-
(A) In addition to the provisions of Note 2 above, 4202 does not cover:
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (3923);
(b) Articles of plaiting materials (4602).
(B) Articles of 4202 and 4203 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential character, the articles are to be classified in Chapter 71.
4.- For the purposes of 4203, "articles of apparel and clothing accessories" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (9113).
1.- Throughout this Schedule references to "furskins", other than to raw furskins of 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2.- This Chapter does not cover:
(a) Birdskins or parts of birdskins, with their feathers or down (0505 or 6701.00.00);
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);
(c) Gloves, mittens and mitts, consisting of leather and furskin or of leather and artificial fur (4203);
(d) Articles of Chapter 64;
(e) Headgear or parts thereof of Chapter 65; or
(f) Articles of Chapter 95 (for example, toys, games, sports requisites).
3.- 4303 includesfurskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4.- Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in 4303 or 4304 as the case may be.
5.- Throughout this Schedule "artificial fur" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, 5801 or 6001).
SECTION IX
1.- This Chapter does not cover:
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (1211);
(b) Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (1401);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (1404);
(d) Activated charcoal (3802);
(e) Articles of 4202;
(f) Goods of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(ij) Goods of 6808.00.00;
(k) Imitation jewellery of 7117;
(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) Parts of firearms (9305);
(o) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(p) Articles of Chapter 95 (for example, toys, games, sports requisites);
(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils, and monopods, bipods, tripods and similar articles) excluding bodies and handles, of wood, for articles of 9603; or
(r) Articles of Chapter 97 (for example, works of art).
2.- In this Chapter, "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3.- 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
4.- Products of 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
5.- 4417.00.00 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.
6.- Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature.
Subheading Notes.
1.- For the purposes of 4401.31.00, "wood pellets" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture-making industry or other wood transformation activities, which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Such pellets are cylindrical, with a diameter not exceeding 25 mm and a length not exceeding 100 mm.
2.- For the purposes of 4401.32.00, "wood briquettes" means by-products such as cutter shavings, sawdust or chips, of the mechanical wood processing industry, furniture making or other wood transformation activities, which have been agglomerated either directly by compression or by addition of a binder in a proportion not exceeding 3% by weight. Such briquettes are in the form of cubiform, polyhedral or cylindrical units with the minimum cross-sectional dimension greater than 25 mm.
3.- For the purposes of 4407.13, "S-P-F" refers to wood sourced from mixed stands of spruce, pine and fir where the proportion of each species varies and is unknown.
4.- For the purposes of 4407.14, "Hem-fir" refers to wood sourced from mixed stands of Western hemlock and fir where the proportion of each species varies and is unknown.
Additional Note.
1.- For the purposes of 4403.4, 4407.2, 4408.3, 4409.22.00, 4412.31.00, 4412.41, 4412.51, 4412.91, 4414.10.00, 4418.11.00, 4418.21.00, 4419.20.00 and 4420.11.00, "tropical wood" means one of the following types of wood:
Abarco, Abura, Acacia, Acajou d'Afrique, Adjouaba, Afina, Afrormosia, Aielé, Aiéouéko, Akak, Ako, Akossika, Alan, Alep, Almácigo, Almendrillo, Alumbi, Amapa, Amapola, Amberoi, Amourette, Andira, Andiroba, Andoung, Angelim, Angelim rajado, Angelim vermelho, Angueuk, Aniégré (Aningré), Apobeaou, Araribà, Arisauro, Aromata, Assacù, Assas, Avodiré, Awoura, Ayous (Obéché), Azobé, Balata pomme, Balau red, Balau yellow, Balsa, Balsamo, Banga-wanga, Baromalli, Basralocus, Batai, Batibatra, Benuang, Bété (Mansonia), Bilinga, Billian, Bintangor, Bitis, Bodioa, Bois rose femelle, Bomanga, Bossé clair, Bossé foncé, Botong, Breu-sucuruba, Bubinga, Burada, Burmese Ebony, Burmese Rosewood, Busehi, Cabreùva, Cachimbo, Cambara (Jaboty), Canalete, Canelo, Canelón, Capomo, Caracoli, Castanheiro Para, Castanopsis, Catiguà, Cativo, Cedro, Cedroi, Celtis d'Afrique (Diania, Ohia), Cerejeira, Champak, Checham, Chengal, Chicha/Xixa, Cocobolo, Comino Crespo, Congotali, Copaiba, Cordia d'Afrique, Coula, Crabwood d'Afrique, Cristobal granadillo, Cumaru, Cupiuba, Curupay, Dabéma, Dibétou, Difou, Divida, Djohar, Douka (Makoré), Doussié, Drago, Duabanga, Dukali, Durian, Ebène d'Afrique (Ebène Madagascar), Ebène noire d'Asie, Ebène veinée d'Asie, Ebiara, Ekaba, Ekoune, Emien, Essessang, Essia, Essoula, Etimoé, Eveuss, Evino, Eyek, Eyong, Eyoum, Faro, Faveira, Faveira Amargosa, Fijian Sterculia, Framiré, Formigueiro, Freijo, Fuma (Fromager), Gaiac, Galacwood, Gale Silverballi, Gavilan, Gavilán Blanco, Geronggang, Gerutu, Gheombi, Goiabao, Gombé, Greenheart, Grenadille d'Afrique, Grigri, Guágara, Guariuba, Haiari, Haldu, Hard Alstonia (Pulaï), Hevea, Higuerilla, Huruasa, Iatandza, Ibirà Pytâ, Idewa, Igaganga, Ilomba, Imbuia, Inga, Ingyin, Inyak, Ipé, Iroko, Itaùba, Izombé, Jacareuba, Jatoba, Jelutong, Jequitiba, Jito, Jongkong, Jorori, Jùraco, Kabok, Kadam, Kanda (Kanda brun, Kanda rose), Kapokier, Kapur, Karité, Kasai, Kaudamu, Kedondong, Kekatong, Kékélé, Kelat, Keledang (Terap), Kembang semangkok, Kempas, Keranji, Keriti Silverballi, Keruing, Kiasose, Kibakoko, Kikenzi, Kokko, Kondroti, Kosipo, Kotibé, Koto, Kulim, Kumbi, Kungkur, Kurokaï, Landa, Lati, Laurel (Indian), Limba, Limbali, Limonaballi, Loliondo, Longhi, Lotofa, Louro vermelho, Lupuna, Lusambya, Maçaran-duba, Machang, Machiche, Mafu, Mafumati, Mahogany, Malagangai, Malas, Manbodé, Mandio-queira, Manil, Manil Montagne, Marupa, Mata-Mata, Mata Ulat, Mecrussé, Medang, Melunak, Mempening, Mengkulang, Mepepe, Meransi, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Messassa, Metondo, Mirindiba-Doce, Mjombo, Moabi, Moambé jaune, Molave, Momoqui, Monghinza, Mopaani, Mopé, Mora, Moral, Morototo, Movingui, Mtambara, Mtandarusi, Mubala, Mueri, Mugaita, Mugonha, Muhimbi, Mühühü, Muira-piranga, Muiratinga, Mukarati, Mukulungu, Muninga, Muniridan, Musharagi, Musine, Mussibi (Mutenyé), Mutaco, Mutondo, Muziga, N'téné, Naga, Nargusta, Nganga, Niangon, Nieuk, Niové, Nyatoh, Obéro, Odzikouna, Okan, Okoué, Okoumé, Olon, Olonvogo, Onzabili, Orey, Osanga, Ossimiale, Ossoko, Ovengkol, Ovoga, Ozigo, Ozouga, Paco, Padauk Amboyna, Padouk d'Afrique, Paldao, Palissandre d'Asie, Palissandre de Guatemala, Palissandre de Madagascar, Palissandre de Rose, Palissandre de Santos, Palissandre Honduras, Palissandre Panama, Palissandre Para, Palissandre Rio, Panacoco, Pao rosa, Parapara, Parcouri, Pashaco, Pau amarelo, Pau marfim (Peroba rosa), Pau mulato, Pau rosapau, Pau Roxo, Penaga, Pernambouc, Peruvian Pepper, Pillarwood, Pilon, Piquia, Platano, Pombeira, Primavera, Punah, Pyinkado, Quaruba, Ramin, Rengas, Resak, Rikio, Rosawa, Rose of the Mountain, Sabicu, Saboarana, Safukala, Sal, Sali, Sandalwood, Sapelli, Sapucaia, Saqui-Saqui, Satin Ceylan, Sepetir, Seraya (white) (White Lauan), Sesendok, Simpoh, Sipo, Slangehout, Sobu, Sougué, Sucupira, Sumauma, Suren, Suya, Tali, Tamboti, Tani, Tanimbuca, Tapiá, Tasua, Tatajuba, Tauari, Tchitola, Teak, Tembusu, Tento, Terminalia (brown), Terminalia (yellow), Thinwin, Tiama, Timbo, Tipa, Tola (Oduma), Toubaouaté, Trebol, Tsanya, Tualang, Umgusi, Umiri, Urunday, Vene, Vésàmbata, Virola, Wacapou, Walaba, Wamara, Wamba, Wengé, Xoan, Yemane, Yungu, Zingana.
2.- For the purposes of 4407.29.92, 4408.10.13, 4408.39.1, 4408.39.13, 4408.90.13, 4412.10.21, 4412.10.30, 4412.41.10, 4412.51.10 and 4412.91.10, "tropical wood" means one of the following types of wood:
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aniégré (Aningré), Avodiré, Ayous (Obéché), Azobé, Balau red, Balau yellow, Balsa, Bété (Mansonia), Bossé clair, Bossé foncé, Cambara (Jaboty), Cativo, Cedro, Dabéma, Dibétou, Doussié, Douka (Makoré), Framiré, Freijo, Fuma (Fromager), Geronggang, Hard Alstonia (Pulaï), Ilomba, Imbuia, Ipé, Iroko, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Limba, Louro vermelho, Maçaran-duba, Mahogany, Mandio-queira, Mengkulang, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk Amboyna, Paldao, Palissandre de Guatemala, Palissandre de Rose, Palissandre Para, Palissandre Rio, Pau amarelo, Pau marfim (Peroba rosa), Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Seraya (white) (White Lauan), Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola (Oduma), Virola.
1.- This Chapter does not cover:
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65; or
(c) Articles of Chapter 95 (for example, toys, games, sports requisites).
1.- In this Chapter, "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rattans, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2.- This Chapter does not cover:
(a) Wall coverings of 4814;
(b) Twine, cordage, ropes or cables, plaited or not (5607);
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings).
3.- For the purposes of 4601, "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
SECTION X
1.- For the purposes of 4702.00.00, "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20 °C, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.
1.- For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboard (irrespective of thickness or weight per square metre).
2.- This Chapter does not cover:
(a) Articles of Chapter 30;
(b) Stamping foils of 3212;
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (3401), or with polishes, creams or similar preparations (3405);
(e) Sensitised paper or paperboard of 3701 to 3704.00.00;
(f) Paper impregnated with diagnostic or laboratory reagents (3822);
(g) Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of 4814 (Chapter 39);
(h) Articles of 4202 (for example, travel goods);
(ij) Articles of Chapter 46 (manufactures of plaiting material);
(k) Paper yarn or textile articles of paper yarn (Section XI);
(l) Articles of Chapter 64 or Chapter 65;
(m) Abrasive paper or paperboard (6805) or paper-or paperboard-backed mica (6814) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter);
(n) Metal foil backed with paper or paperboard (generally Section XIV or XV);
(o) Articles of 9209;
(p) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(q) Articles of Chapter 96 (for example, buttons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners).
3.- Subject to the provisions of Note 7, 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
4.- In this Chapter "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and applies only to paper:
(a) in strips or rolls of a width exceeding 28 cm; or
(b) in rectangular (including square) sheets with one side exceeding 28 cm and the other side exceeding 15 cm in the unfolded state.
5.- For the purposes of 4802, "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "non perforated punch-cards and punch tape paper" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process and satisfying any of the following criteria:
(A) For paper or paperboard weighing not more than 150 g/m2:
(a) containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and:
1. weighing not more than 80 g/m2; or
2. coloured throughout the mass; or
(b) containing more than 8% ash, and:
1. weighing not more than 80 g/m2; or
2. coloured throughout the mass; or
(c) containing more than 3% ash and having a brightness of 60% or more; or
(d) containing more than 3% but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kPa·m2/g; or
(e) containing 3% ash or less, having a brightness of 60% or more and a burst index equal to or less than 2.5 kPa·m2/g.
(B) For paper or paperboard weighing more than 150 g/m2:
(a) coloured throughout the mass; or
(b) having a brightness of 60% or more, and:
1. a caliper of 225 micrometres (microns) or less; or
2. a caliper more than 225 micrometres (microns) but not more than 508 micrometres (microns) and an ash content of more than 3%; or
(c) having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content of more than 8%.
4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
6.- In this Chapter "kraft paper and paperboard" means paper and paperboard of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
7.- Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in this Schedule.
8.- 4803 to 4809 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres:
(a) in strips or rolls of a width exceeding 36 cm; or
(b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.
9.- For the purposes of 4814, "wallpaper and similar wall coverings" applies only to:
(a) Paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:
(i) Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (for example, with textile flock), whether or not coated or covered with transparent protective plastics;
(ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c) Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.
Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in 4823.
10.- 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11.- 4823 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12.- Except for the goods of 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods, fall in Chapter 49.
Subheading Notes.
1.- For the purposes of 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
2.- For the purposes of 4804.21.00 and 4804.29.00, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60 g/m2 but not more than 115 g/m2 and meeting one of the following sets of specifications:
(a) Having a Mullen burst index of not less than 3.7 kPa.m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.
(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:
3.- For the purposes of 4805.11, "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a combination of mechanical and chemical pulping processes, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23°C.
4.- 4805.12, covers paper, in rolls, made mainly of straw pulp obtained by a combination of mechanical and chemical processes, weighing 130 g/m2 or more, and having a CMT 30 (Corrugated Medium Testwith 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 23°C.
5.- 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp of recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. These products have a Mullen burst index of not less than 2 kPa.m2/g.
6.- For the purposes of 4805.30.00, "sulphite wrapping paper" means machine-glazed paper, of which more than 40% by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8% and having a Mullen burst index of not less than 1.47 kPa.m2/g.
7.- For the purposes of 4810.22, "light-weight coated paper" means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
Additional Notes.
1.- 4802.6 includes uncoated paper of a kind used for printing of newspapers, of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi-mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 MPa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40 g/m2 and not more than 65 g/m2, and that is not covered by Note 4 to this Chapter.
2.- For the purposes of 4810.13.10, 4810.14.10, 4810.19.10, 4810.29.10 and 4811.90.40, "cast coated paper and paperboard" means paper and paperboard, coated by a cast coating process consisting of a single coat (on one or both sides) in which clay or other inorganic substances predominate, having a gloss value of not less than 70 on the coated side, other than -.
(a) adhesive coated;
(b) printed; or
(c) calendered or super-calendered,
being paper and paperboard that satisfies one of the following criteria:
(i) for paper and paperboard weighing not more than 205 g/m2, having a density of less than 1.1 g/cm3;
(ii) for paper and paperboard weighing more than 205 g/m2, having a Parker Print Surf Roughness of less than 1.2 as measured on a Parker Print Surf 78 instrument with a 10 kg load.
3.- For the purposes of Additional Note 2, "gloss" is to be measured at 75 degrees using a Hunterlab Model 1 D-16 gloss meter or any equivalent internationally recognised gloss measurement method.
4.- Except where the terms of the subheadings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of subheadings 4823.90.20 to 4823.90.8 are to be classified under that one of such subheadings which occurs last in numerical order in this Schedule.
5.- The provisions of Subheading Note 1 to Chapter 48 also apply to "kraftliner" of 4823.90.31 and 4823.90.32.
6.- The provisions of Subheading Note 2 to Chapter 48 also apply to "sack kraft paper" of 4823.90.33 and 4823.90.34.
7.- Subheadings 4823.90.4 and 4823.90.5 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. These subheadings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed.
8.- The provisions of Subheading Note 3 to Chapter 48 also apply to "semi-chemical fluting paper" of 4823.90.41 and 4823.90.42.
9.- The provisions of Subheading Note 4 to Chapter 48 also apply to "sulphite wrapping paper" of 4823.90.45.
10.- Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in 4823.90.90.
1.- This Chapter does not cover:
(a) Photographic negatives or positives on transparent bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (9023.00.00);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of 9704.00.00, antiques of an age exceeding one hundred years or other articles of Chapter 97.
2.- For the purposes of Chapter 49, "printed" also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten.
3.- Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in 4901, whether or not containing advertising material.
4.- 4901 also covers:
(a) A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
(b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and
(c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.
However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in 4911.
5.- Subject to Note 3 to this Chapter, 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in 4911.
6.- For the purposes of 4903.00.00, "children's picture books" means books for children in which the pictures form the principal interest and the text is subsidiary.
SECTION XI
1.- This Section does not cover:
(a) Animal brush making bristles or hair (0502); horsehair or horsehair waste (0511);
(b) Human hair or articles of human hair (0501.00.00, 6703.00.00 or 6704), except filtering or straining cloth of a kind commonly used in oil presses or the like (5911);
(c) Cotton linters or other vegetable materials of Chapter 14;
(d) Asbestos of 2524 or articles of asbestos or other products of 6812 or 6813;
(e) Articles of 3005 or 3006; yarn used to clean between the teeth (dental floss), in individual retail packages, of 3306;
(f) Sensitised textiles of 3701 to 3704.00.00;
(g) Monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
(h) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
(ij) Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;
(k) Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of 4303 or 4304;
(l) Articles of textile materials of 4201.00.00 or 4202;
(m) Products or articles of Chapter 48 (for example, cellulose wadding);
(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
(p) Goods of Chapter 67;
(q) Abrasive-coated textile material (6805) and also carbon fibres or articles of carbon fibres of 6815;
(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
(s) Articles of Chapter 94 (for example, furniture, bedding, luminaires and lighting fittings);
(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners, typewriter ribbons, sanitary towels (pads) and tampons, napkins (diapers) and napkin liners); or
(v) Articles of Chapter 97.
2.-
(A) Goods classifiable in Chapters 50 to 55 or in 5809.00.00 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
(B) For the purposes of the above rule:
(a) Gimped horsehair yarn (5110.00.00) and metallised yarn (5605.00.00) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material;
(b) The choice of appropriate heading shall be effected by determining
first
the Chapter and
then
the applicable heading within that Chapter, disregarding any materials not classified in that Chapter;
(c) When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter;
(d) Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
(C) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Notes 3, 4, 5 or 6 below.
3.-
(A) Forthe purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as "twine, cordage, ropes and cables":
(a) Of silk or waste silk, measuring more than 20 000 decitex;
(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;
(c) Of true hemp or flax:
(i) Polished or glazed, measuring 1 429 decitex or more; or
(ii) Not polished or glazed, measuring more than 20 000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20 000 decitex; or
(f) Reinforced with metal thread.
(B) Exceptions:
(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;
(c) Silk worm gut of 5006, and monofilaments of Chapter 54;
(d) Metallised yarn of 5605.00.00; yarn reinforced with metal thread is subject to paragraph (A)(f) above; and
(e) Chenille yarn, gimped yarn and loop wale-yarn of 5606.
4.-
(A) For the purposes of Chapters 50, 51, 52, 54 and 55, "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:
(a) On cards, reels, tubes or similar supports, of a weight (including support) not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases;
(b) In balls, hanks or skeins of a weight not exceeding:
(i) 85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;
(ii) 125 g in the case of all other yarns of less than 2 000 decitex; or
(iii) 500 g in other cases;
(c) In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:
(i) 85 g in the case of silk, waste silk or man-made filament yarn; or
(ii) 125 g in other cases.
(B) Exceptions:
(a) Single yarn of any textile material, except:
(i) Single yarn of wool or fine animal hair, unbleached; and
(ii) Single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;
(b) Multiple (folded) or cabled yarn, unbleached:
(i) Of silk or waste silk, however put up; or
(ii) Of other textile material except wool or fine animal hair, in hanks or skeins;
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
(d) Single, multiple (folded) or cabled yarn of any textile material:
(i) In cross-reeled hanks or skeins; or
(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5.- For the purposes of 5204, 5401 and 5508, "sewing thread" means multiple (folded) or cabled yarn:
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 g;
(b) Dressed for use as sewing thread; and
(c) With a final "Z" twist.
6.- For the purposes of this Section, "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following:
7.- For the purposes of this Section, "made up" means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
(c) Cut to size and with at least one heat-sealed edge with a visibly tapered or compressed border and the other edges treated as described in any other paragraph of this Note, but excluding fabrics the cut edges of which have been prevented from unravelling by hot cutting or by other simple means;
(d) Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
(e) Cut to size and having undergone a process of drawn thread work;
(f) Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
(g) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
8.- For the purposes of Chapters 50 to 60:
(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9.- The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
10.- Elastic products consisting of textile materials combined with rubber threads are classified in this Section.
11.- For the purposes of this Section, "impregnated" includes "dipped".
12.- For the purposes of this Section, "polyamides" includes "aramids".
13.- For the purposes of this Section and, where applicable, throughout this Schedule, "elastomeric yarn" means filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one and a half times its original length.
14.- Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, textile garments means garments of 6101 to 6114 and 6201 to 6211.
15.- Subject to Note 1 to this Section, textiles, garments and other textile articles, incorporating chemical, mechanical or electronic components for additional functionality, whether incorporated as built-in components or within the fibre or fabric, are classified in their respective headings in this Section provided that they retain the essential character of the goods of this Section.
Subheading Notes.
1.- In this Section and, where applicable, throughout this Schedule, the following have the meanings hereby assigned to them:
(a)
Unbleached yarn
Yarn which:
(i) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
(ii) is of indeterminate colour ("grey yarn"), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).
(b)
Bleached yarn
Yarn which:
(i) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
(ii) consists of a mixture of unbleached and bleached fibres; or
(iii) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
(c)
Coloured (dyed or printed) yarn
Yarn which:
(i) is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres;
(ii) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
(iii) is obtained from slivers or rovings which have been printed; or
(iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54.
(d)
Unbleached woven fabric
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.
(e)
Bleached woven fabric
Woven fabric which:
(i) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
(ii) consists of bleached yarn; or
(iii) consists of unbleached and bleached yarn.
(f)
Dyed woven fabric
Woven fabric which:
(i) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(g)
Woven fabric of yarns of different colours
Woven fabric (other than printed woven fabric) which:
(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
(h)
Printed woven fabric
The definitions at (d) to (h) above apply, mutatis mutandis, to knitted or crocheted fabrics.
(ij)
Plain weave
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.
2.-
(A) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or 5809.00.00 consisting of the same textile materials.
(B) For the application of this rule:
(a) where appropriate, only the part which determines the classification under Interpretation Rule 3 shall be taken into account;
(b) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
(c) in the case of embroidery of 5810 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
Additional Notes.
1.- For the purposes of this Section, fabric shall be taken to be printed if, and only if, the fabric:
(a) has been printed in a manner that produces over the whole of the fabric a designed or patterned effect employing contrasts in colours;
(b) complies with the following fastness standards determined by the test methods published by Standards Australia:
(i) Australian Standard AS2001.4.15 Test A with a minimum standard for change of shade of 3-4; and
(ii) Australian Standard AS2001.4.21 using MBTF lamp with a minimum standard of 3-4;
and
(c) has a colour contrast of not less than that shown by Grade 2 on the Standard Textile Grey Scale for assessing change in colour when viewed at a distance of 2 m in accordance with the viewing conditions as set out in Australian Standard AS2001.4.1.
2.- Notwithstanding Note 1, fabrics shall not be taken to be printed by reason only of:
(a) the printing of labels or the printing with words, letters, figures or designs suitable for cutting up into labels;
(b) the printing with markings of any kind that are for identification or distinguishing purposes only;
(c) the printing with markings of any kind solely or principally at or near one or both selvedges;
(d) the printing with markings of any kind, which, excluding unprinted areas within such markings, do not exceed 10% of the total area of the fabric;
(e) the printing in an uninterrupted single colour in a manner so that such printing exceeds 70% of the total area of the fabric; or
(f) the printing solely in white or a shade of white so that it closely resembles the natural colour of the fabric in its grey state.
3.- For the purposes of 6113.00.20, 6210.40.10 and 6210.50.10, "anti-radiation suits, anti-contamination suits, and similar protective garments" means full body, vapour barrier suits for protection against toxic gases, chemicals or thermal hazards.
1.- Throughout this Schedule:
(a) "Wool" means the natural fibre grown by sheep or lambs;
(b) "Fine animal hair" means the hair of alpaca, llama, vicuna, camel (including dromedary), yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
(c) "Coarse animal hair" means the hair of animals not mentioned above, excluding brush-making hair and bristles (0502) and horsehair (0511).
1.- For the purposes of 5209.42.00 and 5211.42.00, "denim" means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.
1.- Throughout this Schedule, "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing processes, either:
(a) By polymerisation of organic monomers to produce polymers such as polyamides, polyesters, polyolefins or polyurethanes, or by chemical modification of polymers produced by this process (for example, poly(vinyl alcohol) prepared by the hydrolysis of poly(vinyl acetate)); or
(b) By dissolution or chemical treatment of natural organic polymers (for example, cellulose) to produce polymers such as cuprammonium rayon (cupro) or viscose rayon, or by chemical modification of natural organic polymers (for example, cellulose, casein and other proteins, or alginic acid), to produce polymers such as cellulose acetate or alginates.
"Synthetic" and "artificial", used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).Strip and the like of 5404 or 5405.00.00 are not considered to be man-made fibres.
"Man-made", "synthetic and "artificial" shall have the same meanings when used in relation to "textile materials".
2.- 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
1.- 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:
(a) Length of tow exceeding 2 m;
(b) Twist less than 5 turns per metre;
(c) Measuring per filament less than 67 decitex;
(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;
(e) Total measurement of tow more than 20 000 decitex.
Tow of a length not exceeding 2 m is to be classified in 5503 or 5504.
1.- This Chapter does not cover:
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of 3401, polishes, creams or similar preparations of 3405, fabric softeners of 3809) where the textile material is present merely as a carrying medium;
(b) Textile products of 5811.00.00;
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (6805);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (6814);
(e) Metal foil on a backing of felt or nonwovens (generally Section XIV or XV); or
(f) Sanitary towels (pads) and tampons, napkins (diapers) and napkin liners and similar articles of 9619.
2.- "Felt" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
3.- 5602 and 5603 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).
5603 also includes nonwovens in which plastics or rubber forms the bonding substance.
5602 and 5603 do not, however, cover:
(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or
(c) Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).
4.- 5604 does not cover textile yarn, or strip or the like of 5404 or 5405.00.00, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.
1.- For the purposes of this Chapter, "carpets and other textile floor coverings" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
2.- This Chapter does not cover floor covering underlays.
Additional Notes.
1.- For the purposes of this Chapter, the expression ``floor coverings'' includes all mats, rugs, and similar goods.
2.- For the purposes of 5703, the term ``tufted'' means tufting by any method, including hand tufting.
1.- This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
2.- 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
3.- For the purposes of 5803, "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
4.- 5804 does not apply to knotted net fabrics of twine, cordage or rope, of 5608.
5.- For the purposes of 5806, "narrow woven fabrics" means:
(a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
(b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and
(c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm.
Narrow woven fabrics with woven fringes are to be classified in 5808.
6.- In 5810, "embroidery" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (5805.00.00).
7.- In addition to the products of 5809.00.00, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
Additional Note.
1.- For the purposes of 5804, "lace" does not include knitted fabrics.
1.- Except where the context otherwise requires, for the purposes of this Chapter "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and 5803 and 5806, the braids and ornamental trimmings in the piece of 5808 and the knitted or crocheted fabrics of 6002 to 6006.
2.- 5903 applies to:
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 °C and 30 °C (usually Chapter 39);
(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);
(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or
(6) Textile products of 5811.00.00;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of 5604.
3.- For the purposes of 5903, "textile fabrics laminated with plastics" means products made by the assembly of one or more layers of fabrics with one or more sheets or film of plastics which are combined by any process that bonds the layers together, whether or not the sheets or film of plastics are visible to the naked eye in the cross-section.
4.- For the purposes of 5905, "textile wall coverings" applies to products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (4814) or on a textile backing (generally 5907.00.00).
5.- For the purposes of 5906, "rubberised textile fabrics" means:
(a) Textile fabrics impregnated, coated, covered or laminated with rubber,
(i) Weighing not more than 1 500 g/m2; or
(ii) Weighing more than 1 500 g/m2 and containing more than 50% by weight of textile material;
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of 5604;
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of 5811.00.00.
6.- 5907.00.00 does not apply to:
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
(b) Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
(c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading;
(d) Fabrics finished with normal dressings having a basis of amylaceous or similar substances;
(e) Wood veneered on a backing of textile fabrics (4408);
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (6805);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (6814); or
(h) Metal foil on a backing of textile fabrics (generally Section XIV or XV).
7.- 5910.00.00 does not apply to:
(a) Transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
(b) Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (4010).
8.- 5911 applies to the following goods, which do not fall in any other heading of Section XI:
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of 5908.00.00 to 5910.00.00), the following only:
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
(ii) Bolting cloth;
(iii) Filtering or straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
(b) Textile articles (other than those of 5908.00.00 to 5910.00.00) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).
1.- This Chapter does not cover:
(a) Crochet lace of 5804;
(b) Labels, badges or similar articles, knitted or crocheted, of 5807; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in 6001.
2.- This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
3.- Throughout this Schedule any reference to "knitted'' goods includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.
Subheading Note.
1.- 6005.35.00 covers fabrics of polyethylene monofilament or of polyester multifilament, weighing not less than 30 g/m2 and not more than 55 g/m2, having a mesh size of not less than 20 holes/cm2 and not more than 100 holes/cm2, and impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).
1.- This Chapter applies only to made up knitted or crocheted articles.
2.- This Chapter does not cover:
(a) Goods of 6212;
(b) Worn clothing or other worn articles of 6309.00.00; or
(c) Orthopaedic appliances, surgical belts, trusses or the like (9021).
3.- For the purposes of 6103 and 6104:
(a) "Suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoatin addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
"Suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b) "Ensemble" means a set of garments (other than suits and articles of 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
- one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. "Ensemble" does not apply to track suits or ski suits, of 6112.
4.- 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. 6105 does not cover sleeveless garments.
"Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. "Blouses" are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. "Shirts", "shirt-blouses" and "blouses" may also have a collar.
5.- 6109 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
6.- For the purposes of 6111:
(a) "Babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;
(b) Articles which are, prima facie, classifiable both in 6111 and in other headings of this Chapter are to be classified in 6111.
7.- For the purposes of 6112, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
(a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
8.- Garments which are, prima facie, classifiable both in 6113 and in other headings of this Chapter, excluding 6111, are to be classified in 6113.
9.- Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
10.- Articles of this Chapter may be made of metal thread.
Additional Note.
1.- For the purposes of this Chapter:
(a) goods shall, subject to sub-Note (b), be deemed to be elastic or of elastic fibres if they consist of textile materials or textile fibres combined with rubber threads; and
(b) goods shall not be deemed to be elastic by reason only for their containing rubber thread or elastic forming simply a supporting band.
1.- This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of 6212).
2.- This Chapter does not cover:
(a) Worn clothing or other worn articles of 6309.00.00; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (9021).
3.- For the purposes of 6203 and 6204:
(a) "Suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
- one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
- one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
"Suit" includes the following sets of garments, whether or not they fulfil all the above conditions:
- morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
- evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
- dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b) "Ensemble" means a set of garments (other than suits and articles of 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
- one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
- one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. "Ensemble" does not apply to track suits or ski suits, of 6211.
4.- 6205 and 6206 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment. 6205 does not cover sleeveless garments.
"Shirts" and "shirt-blouses" are garments designed to cover the upper part of the body, having long or short sleeves and a full or partial opening starting at the neckline. "Blouses" are loose-fitting garments also designed to cover the upper part of the body but may be sleeveless and with or without an opening at the neckline. "Shirts", "shirt-blouses" and "blouses" may also have a collar.
5.- For the purposes of 6209:
(a) "Babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86 cm;
(b) Articles which are, prima facie, classifiable both in 6209 and in other headings of this Chapter are to be classified in 6209.
6.- Garments which are, prima facie, classifiable both in 6210 and in other headings of this Chapter, excluding 6209, are to be classified in 6210.
7.- For the purposes of 6211, "ski suits means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of:
(a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:
- one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
- one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall.
The "ski ensemble" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a "ski ensemble" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
8.- Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (6213). Handkerchiefs of which any side exceeds 60 cm are to be classified in 6214.
9.- Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
10.- Articles of this Chapter may be made of metal thread.
Additional Note.
1.-
(a) In 6212, "brassieres, girdles, corsets, braces, suspenders, garters and similar articles" include undergarments, being pants, made of elastomeric fabric:
- the base fabric of which contains 20% or more of elastomeric fibres; and
- the length of each side of which is 18 cm or more (excluding any added trimmings),
but does not include other pants made of elastomeric fabric.
(b) For the purpose of sub-Note (a):
- crimped yarn shall not be taken to be an elastomeric fibre; and
- stretch nylon shall not be taken to be an elastomeric fabric.
1.- Sub-Chapter I applies only to made up articles, of any textile fabric.
2.- Sub-Chapter I does not cover:
(a) Goods of Chapters 56 to 62; or
(b) Worn clothing or other worn articles of 6309.00.00.
3.- 6309.00.00 applies only to the following goods:
(a) Articles of textile materials:
(i) Clothing and clothing accessories, and parts thereof;
(ii) Blankets and travelling rugs;
(iii) Bed linen, table linen, toilet linen and kitchen linen;
(iv) Furnishing articles, other than carpets of 5701 to 5705 and tapestries of 5805.00.00;
(b) Footwear and headgear of any material other than asbestos.
In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements:
(i) they must show signs of appreciable wear, and
(ii) they must be presented in bulk or in bales, sacks or similar packings.
Subheading Note.
1.- 6304.20.00 covers articles made from warp knit fabrics, impregnated or coated with alpha-cypermethrin (ISO), chlorfenapyr (ISO), deltamethrin (INN, ISO), lambda-cyhalothrin (ISO), permethrin (ISO) or pirimiphos-methyl (ISO).
SECTION XII
1.- This Chapter does not cover:
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Worn footwear of 6309.00.00;
(d) Articles of asbestos (6812);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (9021); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2.- For the purposes of 6406, "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of 9606.
3.- For the purposes of this Chapter:
(a) "Rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) "Leather" refers to the goods of 4107 and 4112.00.00 to 4114.
4.- Subject to Note 3 to this Chapter:
(a) The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Subheading Note.
1.- For the purposes of 6402.12.00, 6402.19.00, 6403.12.00, 6403.19.00 and 6404.11, "sports footwear" applies only to:
(a) Footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) Skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes.
1.- This Chapter does not cover:
(a) Worn headgear of 6309.00.00;
(b) Asbestos headgear (6812); or
(c) "Dolls" hats, other toy hats or carnival articles of Chapter 95.
2.- 6502.00.00 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.
1.- This Chapter does not cover:
(a) Measure walking-sticks or the like (9017);
(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
(c) Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
2.- 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of 6601 or 6602.00.00 are to be classified separately and are not to be treated as forming part of those articles.
1.- This Chapter does not cover:
(a) Filtering or straining cloth of human hair (5911);
(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c) Footwear (Chapter 64);
(d) Headgear or hair-nets (Chapter 65);
(e) Toys, sports requisites or carnival articles (Chapter 95); or
(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).
2.- 6701.00.00 does not cover:
(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of 9404);
(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or
(c) Artificial flowers or foliage or parts thereof or made up articles of 6702.
3.- 6702 does not cover:
(a) Articles of glass (Chapter 70); or
(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.
SECTION XIII
1.- This Chapter does not cover:
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of 4810 or 4811 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);
(d) Articles of Chapter 71;
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of 8442;
(g) Electrical insulators (8546) or fittings of insulating material of 8547;
(h) Dental burrs (9018);
(ij) Articles of Chapter 91 (for example, clocks and clock cases);
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games and sports requisites);
(m) Articles of 9602, if made of materials specified in Note 2(b) to Chapter 96, or of 9606 (for example, buttons), of 9609 (for example, slate pencils), of 9610 (for example, drawing slates) or of 9620 (monopods, bipods, tripods and similar articles); or
(n) Articles of Chapter 97 (for example, works of art).
2.- In 6802 "worked monumental or building stone" applies not only to the varieties of stone referred to in 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
1.- This Chapter applies only to ceramic products which have been fired after shaping:
(a) 6904 to 6914 apply only to such products other than those classifiable in 6901.00.00 to 6903;
(b) Articles heated to temperatures less than 800 °C for purposes such as curing of resins, accelerating hydration reactions, or for the removal of water or other volatile components, are not considered to be fired. Such articles are excluded from Chapter 69; and
(c) Ceramic articles are obtained by firing inorganic, non-metallic materials which have been prepared and shaped previously at, in general, room temperature. Raw materials comprise, inter alia, clays, siliceous materials including fused silica, materials with a high melting point, such as oxides, carbides, nitrides, graphite or other carbon, and in some cases binders such as refractory clays or phosphates.
2.- This Chapter does not cover:
(a) Products of 2844;
(b) Articles of 6804;
(c) Articles of Chapter 71 (for example, imitation jewellery);
(d) Cermets of 8113.00.00;
(e) Articles of Chapter 82;
(f) Electrical insulators (8546) or fittings of insulating material of 8547;
(g) Artificial teeth (9021);
(h) Articles of Chapter 91 (for example, clocks and clock cases);
(ij) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);
(k) Articles of Chapter 95 (for example, toys, games and sports requisites);
(l) Articles of 9606 (for example, buttons) or of 9614 (for example, smoking pipes); or
(m) Articles of Chapter 97 (for example, works of art).
1.- This Chapter does not cover:
(a) Goods of 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
(b) Articles of Chapter 71 (for example, imitation jewellery);
(c) Optical fibre cables of 8544, electrical insulators (8546) or fittings of insulating material of 8547;
(d) Front windscreens (windshields), rear windows and other windows, framed, for vehicles of Chapters 86 to 88;
(e) Front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices, for vehicles of Chapters 86 to 88;
(f) Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
(g) Luminaires and lighting fittings, illuminated signs, illuminated name- plates or the like, having a permanently fixed light source, or parts thereof of 9405;
(h) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(ij) Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
2.- For the purposes of 7003, 7004 and 7005:
(a) glass is not regarded as "worked" by reason of any process it has undergone before annealing;
(b) cutting to shape does not affect the classification of glass in sheets;
(c) "absorbent, reflecting or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3.- The products referred to in 7006.00.00 remain classified in that heading whether or not they have the character of articles.
4.- For the purposes of 7019, "glass wool" means:
(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;
(b) Mineral wools with a silica (SiO2) content less than 60% but with an alkaline oxide (K2O or Na2O) content exceeding 5% by weight or a boric oxide (B2O3) content exceeding 2% by weight.
Mineral wools which do not comply with the above specifications fall in 6806.
5.- Throughout this Schedule, "glass" includes fused quartz and other fused silica.
Subheading Note.
1.- For the purposes of 7013.22.00, 7013.33.00, 7013.41.00 and 7013.91.00, "lead crystal" means only glass having a minimum lead monoxide (PbO) content by weight of 24%.
SECTION XIV
1.- Subject to Note 1(a) to Section VI and except as provided below, all articles consisting wholly or partly:
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or
(b) Of precious metal or of metal clad with precious metal,
are to be classified in this Chapter.
2.-
(A) 7113, 7114 and 7115 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles.
(B) 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
3.- This Chapter does not cover:
(a) Amalgams of precious metal, or colloidal precious metal (2843);
(b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (3815);
(e) Articles of 4202 or 4203 referred to in Note 3(B) to Chapter 42;
(f) Articles of 4303 or 4304;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear, headgear or other articles of Chapter 64 or 65;
(ij) Umbrellas, walking-sticks or other articles of Chapter 66;
(k) Abrasive goods of 6804 or 6805 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi- precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (8522);
(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(p) Original sculptures or statuary (9703), collectors' pieces (9705) or antiques of an age exceeding one hundred years (9706), other than natural or cultured pearls or precious or semi-precious stones.
4.-
(A) "Precious metal" means silver, gold and platinum.
(B) "Platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium.
(C) "Precious or semi-precious stones" does not include any of the substances specified in Note 2(b) to Chapter 96.
5.- For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following:
(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum;
(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold;
(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6.- Except where the context otherwise requires, any reference in this Schedule to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
7.- Throughout this Schedule "metal clad with precious metal" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, "metal clad with precious metal" also covers base metal inlaid with precious metal.
8.- Subject to Note 1(a) to Section VI, goods answering to a description in 7112 are to be classified in that heading and in no other heading of this Schedule.
9.- For the purposes of 7113, "articles of jewellery" means:
(a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads).
These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi-precious stones, tortoise shell, mother-of-pearl, ivory, natural or reconstituted amber, jet or coral.
10.- For the purposes of 7114, "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.
11.- For the purposes of 7117, "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of 9606, or dress-combs, hair-slides or the like, or hairpins, of 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
Subheading Notes.
1.- For the purposes of 7106.10.00, 7108.11.00, 7110.11.00, 7110.21.00, 7110.31.00 and 7110.41.00, "powder" and "in powder form" mean products of which 90% or more by weight passes through a sieve having a mesh aperture of 0.5 mm.
2.- Notwithstanding the provisions of Chapter Note 4(B), for the purposes of 7110.11.00 and 7110.19.00, "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium.
3.- For the classification of alloys in the subheadings of 7110, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.
SECTION XV
1.- This Section does not cover:
(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (3207 to 3210.00.00, 3212, 3213 or 3215);
(b) Ferro-cerium or other pyrophoric alloys (3606);
(c) Headgear or parts thereof of 6506 or 6507.00.00;
(d) Umbrella frames or other articles of 6603;
(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
(g) Assembled railway or tramway track (8608.00.00) or other articles of Section XVII (vehicles, ships and boats, aircraft);
(h) Instruments or apparatus of Section XVIII, including clock or watch springs;
(ij) Lead shot prepared for ammunition (9306) or other articles of Section XIX (arms and ammunition);
(k) Articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites);
(m) Hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or
(n) Articles of Chapter 97 (for example, works of art).
2.- Throughout this Schedule, "parts of general use" means:
(a) Articles of 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (9021);
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (9114); and
(c) Articles of 8301, 8302, 8308, 8310.00.00 and frames and mirrors, of base metal, of 8306.
In Chapters 73 to 76 and 78 to 82 (but not in 7315) references to parts of goods do not include references to parts of general use as defined above.
Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
3.- Throughout this Schedule, "base metals" means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
4.- Throughout this Schedule, "cermets" means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. "Cermets" includes sintered metal carbides (metal carbides sintered with a metal).
5.- Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):
(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
(c) In this Section "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
6.- Unless the context otherwise requires, any reference in this Schedule to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal.
7.- Classification of composite articles:
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretation Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose:
(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and
(c) A cermet of 8113.00.00 is regarded as a single base metal.
8.- In this Section, the following have the meanings hereby assigned to them:
(a)
Waste and scrap
(i) All metal waste and scrap; and
(ii) Metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
(b)
Powders
Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
9.- For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them:
(a)
Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of 7403. This provision applies mutatis mutandis to the products of Chapter 81.
(b)
Profiles
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
(c)
Wire
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.
(d)
Plates, sheets, strip and foil
Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangles" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:
(i) of rectangular (including square) shape with a thickness not exceeding one-tenth of the width; or
(ii) of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(e)
Tubes and pipes
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
1.- In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Schedule, the following have the meanings hereby assigned to them:
(a)
Pig iron
Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or more other elements within the following limits:
- not more than 10% of chromium
- not more than 6% of manganese
- not more than 3% of phosphorus
- not more than 8% of silicon
- a total of not more than 10% of other elements.
(b)
Spiegeleisen
Iron-carbon alloys containing by weight more than 6% but not more than 30% of manganese and otherwise conforming to the specification at (a) above.
(c)
Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following:
- more than 10% of chromium
- more than 30% of manganese
- more than 3% of phosphorus
- more than 8% of silicon
- a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.
(d)
Steel
Ferrous materials other than those of 7203 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2% or less of carbon. However, chromium steels may contain higher proportions of carbon.
(e)
Stainless steel
Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% or more of chromium, with or without other elements.
(f)
Other alloy steel
Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:
- 0.3% or more of aluminium
- 0.0008% or more of boron
- 0.3% or more of chromium
- 0.3% or more of cobalt
- 0.4% or more of copper
- 0.4% or more of lead
- 1.65% or more of manganese
- 0.08% or more of molybdenum
- 0.3% or more of nickel
- 0.06% or more of niobium
- 0.6% or more of silicon
- 0.05% or more of titanium
- 0.3% or more of tungsten (wolfram)
- 0.1% or more of vanadium
- 0.05% or more of zirconium
- 0.1% or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
(g)
Remelting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
(h)
Granules
Products of which less than 90% by weight passes through a sieve with a mesh aperture of 1 mm and of which 90% or more by weight passes through a sieve with a mesh aperture of 5 mm.
(ij)
Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
(k)
Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:
- coils of successively superimposed layers, or
- straight lengths, which if of a thickness less than 4.75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4.75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
(l)
Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs,grooves or other deformations produced during the rolling process (reinforcing bars and rods).
(m)
Other bars and rods
Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may:
- have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods);
- be twisted after rolling.
(n)
Angles, shapes and sections
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of 7301 or 7302.
(o)
Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.
(p)
Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified in 7304.
2.- Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3.- Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.
Subheading Notes.
1.- In this Chapter the following have the meanings hereby assigned to them:
(a)
Alloy pig iron
Pig iron containing, by weight, one or more of the following elements in the specified proportions:
- more than 0.2% of chromium
- more than 0.3% of copper
- more than 0.3% of nickel
- more than 0.1% of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
(b)
Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:
- 0.08% or more of sulphur
- 0.1% or more of lead
- more than 0.05% of selenium
- more than 0.01% of tellurium
- more than 0.05% of bismuth.
(c)
Silicon-electrical steel
Alloy steels containing by weight at least 0.6% but not more than 6% of silicon and not more than 0.08% of carbon. They may also contain by weight not more than 1% of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.
(d)
High speed steel
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
(e)
Silico-manganese steel
Alloy steels containing by weight:
- not more than 0.7% of carbon,
- 0.5% or more but not more than 1.9% of manganese, and
- 0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.
2.- For the classification of ferro-alloys in the subheadings of 7202 the following should be observed:
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is considered respectively as ternary or quarternary if two or three alloy elements exceed the minimum percentage.
For the application of this Note the unspecified "other elements" referred to in Chapter Note 1(c) must each exceed 10% by weight.
Additional Note.
1.- Throughout this Schedule "high alloy steel" means alloy steels containing by weight one or more of the following elements in the proportion shown:
- 2% or more of manganese
- 2% or more of silicon
- 0.5% or more of nickel
- 1% or more of chromium
- 0.1% or more of molybdenum
- 0.1% or more of vanadium
- 0.3% or more of tungsten
- 0.3% or more of cobalt
- 0.8% or more of copper
- 0.1% or more of any other alloy element not being lead, phosphorus, sulphur, aluminium or carbon.
1.- In this Chapter "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1(d) to Chapter 72.
2.- In this Chapter "wire" means hot or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.
Additional Notes.
1.- In 7313.00.00, "twisted hoop" includes barbed obstacle tape, which may be presented in coils and/or in diamond concertina pattern.
2.- Heading 7308 does not include:
(a) plates, rods, angles, shapes, sections, tubes, pipes and the like, requiring further modification before use in structures, including, but not limited to, cutting, drilling and bending; or
(b) tubes, pipes and the like prepared for the conveyance of fluids (including water, oil and gas).
1.- In this Chapter the following have the meanings hereby assigned to them:
(a)
Refined copper
Metal containing at least 99.85% by weight of copper; or Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:
(1) Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b)
Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:
(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 2.5%.
(c)
Master alloys
Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in 2853.
(d)-(h) (Repealed by No 91 of 2021)
Subheading Note.
1.- In this Chapter the following have the meanings hereby assigned to them:
(a)
Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements are present:
- zinc predominates by weight over each of such other elements;
- any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and
- any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).
(b)
Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.
(c)
Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).
(d) Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.
(Repealed by No 91 of 2021)
Subheading Notes.
1.- In this Chapter the following have the meanings hereby assigned to them:
(a)
Nickel, not alloyed
Metal containing by weight at least 99% of nickel plus cobalt, provided that:
(i) the cobalt content by weight does not exceed 1.5%, and
(ii) the content by weight of any other element does not exceed the limit specified in the following table:
(b)
Nickel alloys
Metallic substances in which nickel predominates by weight over each of the other elements provided that:
(i) the content by weight of cobalt exceeds 1.5%,
(ii) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or
(iii) the total content by weight of elements other than nickel plus cobalt exceeds 1%.
2.- Notwithstanding the provisions of Note 9(c) to Section XV, for the purposes of 7508.10.00 "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
(Repealed by No 91 of 2021)
Subheading Notes.
1.- In this Chapter the following have the meanings hereby assigned to them:
(a)
Aluminium, not alloyed
Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:
(1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.
(2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%.
(b)
Aluminium alloys
Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:
(i) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 1%.
2.- Notwithstanding the provisions of Note 9(c) to Section XV, for the purposes of 7616.91.00 "wire" applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
Additional Note.
1.- Heading 7610 does not include plates, rods, angles, shapes, sections, tubes, pipes and the like, requiring further modification before use in structures, including, but not limited to, cutting, drilling and bending.
(Repealed by No 91 of 2021)
Subheading Note.
1.- In this Chapter "refined lead" means:
Metal containing by weight at least 99.9% of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:
(Repealed by No 91 of 2021)
Subheading Note.
1.- In this Chapter the following have the meanings hereby assigned to them:
(a)
Zinc, not alloyed
Metal containing by weight at least 97.5% of zinc.
(b)
Zinc alloys
Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2.5%.
(c)
Zinc dust
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80% by weight of the particles pass through a sieve with 63 micrometres (microns) mesh. It must contain at least 85% by weight of metallic zinc.
(Repealed by No 91 of 2021)
Subheading Note.
1.- In this Chapter the following have the meanings hereby assigned to them:
(a)
Tin, not alloyed
Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:
(b)
Tin alloys
Metallic substances in which tin predominates by weight over each of the other elements, provided that:
(i) the total content by weight of such other elements exceeds 1%; or
(ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.
(Repealed by No 91 of 2021)
1.- Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of 8209.00.00, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
(a) Base metal;
(b) Metal carbides or cermets;
(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
2.- Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (8466). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in 8510.
3.- Sets consisting of one or more knives of 8211 and at least an equal number of articles of 8215 are to be classified in 8215.
1.- For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of 7312, 7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2.- For the purposes of 8302, "castors" means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
Additional Note.
1.- Heading 8302 does not include plates, rods, angles, shapes, sections, tubes, pipes and the like, requiring further modification before use, including, but not limited to, cutting, drilling and bending.
SECTION XVI
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.
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).
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 E2PROM") 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 interconnectedaccording 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 × 103p Gy(silicon) (5 × 106 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)
SECTION XVII
1.- This Section does not cover articles of 9503 or 9508, or bobsleighs, toboggans or the like of 9506.
2.- "Parts" and "parts and accessories" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section:
(a) Joints, washers or the like of any material (classified according to their constituent material or in 8484) or other articles of vulcanised rubber other than hard rubber (4016);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Articles of Chapter 82 (tools);
(d) Articles of 8306;
(e) Machines or apparatus of 8401 to 8479, or parts thereof, other than the radiators for the articles of this Section; articles of 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of 8483;
(f) Electrical machinery or equipment (Chapter 85);
(g) Articles of Chapter 90;
(h) Articles of Chapter 91;
(ij) Arms (Chapter 93);
(k) Luminaires and lighting fittings and parts thereof of 9405; or
(l) Brushes of a kind used as parts of vehicles (9603).
3.- References in Chapters 86 to 88 to "parts" or "accessories" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory.
4.- For the purposes of this Section:
(a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87;
(b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87;
(c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
5.- Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows:
(a) In Chapter 86 if designed to travel on a guide-track (hovertrains);
(b) In Chapter 87 if designed to travel over land or over both land and water;
(c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.
Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.
Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.
1.- This Chapter does not cover:
(a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (4406 or 6810);
(b) Railway or tramway track construction material of iron or steel of 7302; or
(c) Electrical signalling, safety or traffic control equipment of 8530.
2.- 8607 applies, inter alia, to:
(a) Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
(b) Frames, underframes, bogies and bissel-bogies;
(c) Axle boxes; brake gear;
(d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections;
(e) Coachwork.
3.- Subject to the provisions of Note 1 above, 8608.00.00 applies, inter alia, to:
(a) Assembled track, turntables, platform buffers, loading gauges;
(b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro- mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.
1.- This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2.- For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of 8701 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3.- Motor chassis fitted with cabs fall in 8702 to 8704, and not in 8706.
4.- 8712.00.00 includes all children's bicycles. Other children's cycles fall in 9503.
Subheading Note.
1.- 8708.22 covers:
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices;
when suitable for use solely or principally with the motor vehicles of 8701 to 8705.
Additional Notes.
1.- In this Schedule, "agricultural tractors" means:
(a) Two-wheel drive tractors of a kind used solely or principally in agriculture, horticulture or viticulture; or
(b) Other tractors that are designed for use, and will be used, solely or principally, in agriculture, horticulture or viticulture.
2.- In this Chapter, a reference to a vehicle of a particular kind includes a reference to a vehicle of that kind presented without its motive power.
3.- In this Chapter, "assembled" does not include goods assembled only to a stage that constitutes a sub-assembly.
4.- For the purposes of 8702 and 8703, "off-road vehicles" means four-wheel drive vehicles that have at least four of the following characteristics calculated when the vehicle is at its unladen mass (i.e., vehicle in running order, unoccupied and unladen with all fluid reservoirs including fuel, filled to normal capacity and with all standard equipment) on a level surface, with the front wheels parallel to the vehicle's longitudinal centreline, and the tyres inflated to the manufacturer's recommended pressure-
(a) Approach angle of not less than 28 degrees
- the approach angle is the smallest angle, in the side view of a vehicle, formed by the level surface on which the vehicle is standing and a line tangent to the front tyre "
Static Loaded Tyre Radius
" arc and touching the underside of the vehicle forward of the front tyre;
(b) Breakover angle of not less than 14 degrees
- the breakover angle is the supplement of the largest angle, in the side view of a vehicle, that can be formed by two lines tangent to the front and rear "
Static Loaded Tyre Radius
" arcs and intersecting at a point on the underside of the vehicle;
(c) Departure angle of not less than 20 degrees
- the departure angle is the smallest angle, in the side view of a vehicle, formed by the level surface on which the vehicle is standing and a line tangent to the rear tyre "
Static Loaded Tyre Radius
" arc and touching the underside of the vehicle rearward of the rear tyre;
(d) Running clearance of not less than 200 mm
- the distance from the surface on which a vehicle is standing to the lowest point on the vehicle excluding unsprung mass;
(e) Front axle, rear axle and suspension clearance of not less than 175 mm each
- front axle and rear axle clearance is the vertical distance from the level surface on which the vehicle is standing to the lowest point on the "axle" differential (when applicable in case of a front "axle") of the vehicle;
- suspension clearance is the minimum distance from the front and rear suspensions to the ground.
5.- For the purposes of 8703, "passenger motor vehicles" means motor cars and other motor vehicles (including station wagons) designed for the carriage of 2 or more persons (including the driver), other than:
(a) ambulances;
(b) hearses;
(c) police vans;
(d) amphibious vehicles; or
(e) off-road vehicles.
6.- For the purposes of 8703.60.12, 8703.70.12, 8703.80.12 and 8703.90.12, the "fuel-efficient car limit" for goods means the fuel-efficient car limit (within the meaning of the A New Tax System (Luxury Car Tax) Act 1999) for the financial year in which the time for working out the rate of import duty on the goods occurs.
7.- 8708 does not cover textile mats or textile carpets (Chapter 57).
8.- For the purposes of this Chapter, "g.v.w." (gross vehicle weight) is the road weight specified by the manufacturer as being the maximum design weight capacity of the vehicle. This weight is the combined weight of the vehicle, the maximum specified load, the driver and a tank full of fuel.
9.- 8716 does not cover mobile garbage bins (including those commonly known as wheelie bins) and the like (Chapter 39 or Section XV).
1.- For the purposes of this Chapter, "unmanned aircraft" means any aircraft, other than those of 8801.00.00, designed to be flown without a pilot on board. They may be designed to carry a payload or equipped with permanently integrated digital cameras or other equipment which would enable them to perform utilitarian functions during their flight.
"Unmanned aircraft", however, does not cover flying toys, designed solely for amusement purposes (9503).
Subheading Notes.
1.- For the purposes of 8802.11.00 to 8802.40.00, "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
2.- For the purposes of 8806.21.00 to 8806.24.00 and 8806.91.00 to 8806.94.00, "maximum take-off weight" means the maximum weight of the machine in normal flying order, at take-off, including the weight of payload, equipment and fuel.
1.- A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in 8906 if it does not have the essential character of a vessel of a particular kind.
SECTION XVIII
1.- This Chapter does not cover:
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (4016), of leather or of composition leather (4205) or of textile material (5911);
(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
(c) Refractory goods of 6903; ceramic wares for laboratory, chemical or other technical uses, of 6909;
(d) Glass mirrors, not optically worked, of 7009, or mirrors of base metal or of precious metal, not being optical elements (8306 or Chapter 71);
(e) Goods of 7007, 7008.00.00, 7011, 7014, 7015 or 7017;
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in 9021;
(g) Pumps incorporating measuring devices, of 8413; weight-operated counting or checking machinery, or separately presented weights for balances (8423); lifting or handling machinery (8425 to 8428); paper or paperboard cutting machines of all kinds (8441); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of 8466, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (8470); valves or other appliances of 8481; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of 8486;
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (8512); portable electric lamps of 8513; cinematographic sound recording, reproducing or re-recording apparatus (8519); sound-heads (8522); television cameras, digital cameras and video camera recorders (8525); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (8526); connectors for optical fibres, optical fibre bundles or cables (8536); numerical control apparatus of 8537; sealed beam lamp units of 8539; optical fibre cables of 8544;
(ij) Searchlights or spotlights of 9405;
(k) Articles of Chapter 95;
(l) Monopods, bipods, tripods and similar articles, of 9620;
(m) Capacity measures, which are to be classified according to their constituent material; or
(n) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in 3923 or Section XV).
2.- Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:
(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than 8487, 8548 or 9033.00.00) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in 9033.00.00.
3.- The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4.- 9005 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in 9013.
5.- Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in 9013 and in 9031 are to be classified in 9031.
6.- For the purposes of 9021, "orthopaedic appliances" means appliances for: - Preventing or correcting bodily deformities; or
- Supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
7.- 9032 applies only to:
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.
Additional Notes.
1.- This Chapter does not cover gas pressure regulators (so called) of the piston or diaphragm type, of a kind used with compressed gas cylinders or reticulated gas pipeline systems, incorporating a pressure reducing valve or the like, whether or not combined with a pressure gauge (8481).
2.- For the purposes of 9021.10.42 and 9021.10.49, parts does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of 9606.
1.- This Chapter does not cover:
(a) Clock or watch glasses or weights (classified according to their constituent material);
(b) Watch chains (7113 or 7117, as the case may be);
(c) Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally 7115); clock or watch springs are, however, to be classified as clock or watch parts (9114);
(d) Bearing balls (7326 or 8482, as the case may be);
(e) Articles of 8412 constructed to work without an escapement;
(f) Ball bearings (8482); or
(g) Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
2.- 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in 9102.
3.- For the purposes of this Chapter, "watch movements" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
4.- Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.
1.- This Chapter does not cover:
(a) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b) Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c) Toy instruments or apparatus (9503);
(d) Brushes for cleaning musical instruments (9603), or monopods, bipods, tripods and similar articles (9620); or
(e) Collectors' pieces or antiques 9705 or 9706).
2.- Bows and sticks and similar devices used in playing the musical instruments of 9202 or 9206.00.00 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments.
Cards, discs and rolls of 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
SECTION XIX
1.- This Chapter does not cover:
(a) Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(c) Armoured fighting vehicles (8710.00.00);
(d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(e) Bows, arrows, fencing foils or toys (Chapter 95); or
(f) Collectors' pieces or antiques (9705 or 9706).
2.- In 9306, the reference to "parts thereof" does not include radio or radar apparatus of 8526.
SECTION XX
1.- This Chapter does not cover:
(a) Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b) Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of 7009;
(c) Articles of Chapter 71;
(d) Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of 8303.00.00;
(e) Furniture specially designed as parts of refrigerating or freezing equipment of 8418; furniture specially designed for sewing machines (8452);
(f) Lamps or light sources and parts thereof of Chapter 85;
(g) Furniture specially designed as parts of apparatus of 8518 (8518), of 8519 or 8521 (8522) or of 8525 to 8528 (8529);
(h) Articles of 8714;
(ij) Dentists' chairs incorporating dental appliances of 9018 or dentists' spittoons (9018);
(k) Articles of Chapter 91 (for example, clocks and clock cases);
(l) Toy furniture or toy luminaires and lighting fittings (9503), billiard tables or other furniture specially constructed for games (9504), furniture for conjuring tricks or decorations (other than lighting strings) such as Chinese lanterns (9505); or
(m) Monopods, bipods, tripods and similar articles (9620).
2.- The articles (other than parts) referred to in 9401 to 9403 are to be classified in those headings only if they are designed for placing on the floor or ground.
The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
(a) Cupboards, bookcases, other shelved furniture (including single shelves presented with supports for fixing them to the wall) and unit furniture;
(b) Seats and beds.
3.-
(A) In 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
(B) Goods described in 9404, presented separately, are not to be classified in 9401, 9402 or 9403 as parts of goods.
4.- For the purposes of 9406, "prefabricated buildings" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
Prefabricated buildings include "modular building units" of steel, normally presented in the size and shape of a standard shipping container, but substantially or completely pre-fitted internally. Such modular building units are normally designed to be assembled together to form permanent buildings.
1.- Heading 9403 does not include plates, rods, angles, shapes, sections, tubes, pipes and the like, requiring further modification before use, including, but not limited to, cutting, drilling andbending (Section XV).
1.-This Chapter does not cover:
(a) Candles (3406.00.00);
(b) Fireworks or other pyrotechnic articles of 3604;
(c) Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, 4206.00.00 or Section XI;
(d) Sports bags or other containers of 4202, 4303 or 4304;
(e) Fancy dress of textiles, of Chapter 61 or 62; sports clothing and special articles of apparel of textiles, of Chapter 61 or 62, whether or not incorporating incidentally protective components such as pads or padding in the elbow, knee or groin areas (for example, fencing clothing or soccer goalkeeper jerseys);
(f) Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g) Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;
(h) Walking-sticks, whips, riding-crops or the like (6602.00.00), or parts thereof (6603);
(ij) Unmounted glass eyes for dolls or other toys, of 7018;
(k) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(l) Bells, gongs or the like of 8306;
(m) Pumps for liquids (8413), filtering or purifying machinery and apparatus for liquids or gases (8421), electric motors (8501), electric transformers (8504), 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 (8523), radio remote control apparatus (8526) or cordless infrared remote control devices (8543);
(n) Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o) Children's bicycles (8712.00.00);
(p) Unmanned aircraft (8806);
(q) Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
(r) Spectacles, goggles or the like, for sports or outdoor games (9004);
(s) Decoy calls or whistles (9208);
(t) Arms or other articles of Chapter 93;
(u) Lighting strings of all kinds (9405);
(v) Monopods, bipods, tripods and similar articles (9620);
(w) Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or
(x) Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel, bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).
2.- This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
3.- Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.
4.- Subject to the provisions of Note 1 above, 9503 applies, inter alia, to articles of this heading combined with one or more items, which cannot be considered as sets under the terms of General Interpretative Rule 3(b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.
5.- 9503 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example., "pet toys" (classification in their own appropriate heading).
6.- For the purposes of 9508:
(a) "Amusement park rides" means a device or combination of devices or equipment that carry, convey, or direct a person or persons over or through a fixed or restricted course, including watercourses, or within a defined area for the primary purposes of amusement or entertainment. Such rides may be combined within an amusement park, theme park, water park or fairground. These amusement park rides do not include equipment of a kind commonly installed in residences or playgrounds;
(b) "Water park amusements" means a device or combination of devices or equipment that are characterised by a defined area involving water, with no purpose built path. Water park amusements only include equipment designed specifically for water parks; and
(c) "Fairground amusements" means games of chance, strength or skill, which commonly employ an operator or attendant and may be installed in permanent buildings or independent concession stalls. Fairground amusements do not include equipment of 9504.
9508 does not include equipment more specifically classified elsewhere in this Schedule.
Subheading Note.
1.- 9504.50 covers:
(a) Video game consoles from which the image is reproduced on a television receiver, a monitor or other external screen or surface; or
(b) Video game machines having a self-contained video screen, whether or not portable.
This subheading does not cover video game consoles or machines operated by coins, banknotes, bank cards, tokens or by any other means of payment (9504.30).
1.- This Chapter does not cover:
(a) Pencils for cosmetic or toilet uses (Chapter 33);
(b) Articles of Chapter 66 (for example, parts of umbrellas or walking- sticks);
(c) Imitation jewellery (7117);
(d) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(e) Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;
(f) Articles of Chapter 90 (for example, spectacle frames (9003), mathematical drawing pens (9017), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (9018));
(g) Articles of Chapter 91 (for example, clock or watch cases);
(h) Musical instruments or parts or accessories thereof (Chapter 92);
(ij) Articles of Chapter 93 (arms and parts thereof);
(k) Articles of Chapter 94 (for example, furniture, luminaires and lighting fittings);
(l) Articles of Chapter 95 (toys, games, sports requisites); or
(m) Works of art, collectors' pieces or antiques (Chapter 97).
2.- In 9602 "vegetable or mineral carving material" means:
(a) Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
(b) Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
3.- In 9603 "prepared knots and tufts for broom or brush making" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
4.- Articles of this Chapter, other than those of 9601 to 9606 or 9615, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
SECTION XXI
1.- This Chapter does not cover:
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of 4907;
(b) Theatrical scenery, studio back-cloths or the like, of painted canvas (5907.00.00) except if they may be classified in 9706; or
(c) Pearls, natural or cultured, or precious or semi-precious stones (7101 to 7103).
2.- 9701 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
3.- For the purposes of 9702, "original engravings, prints and lithographs" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by the artist, but not including any mechanical or photomechanical process.
4.- 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
5.-
(A) Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this Schedule.
(B) 9706 does not apply to articles of the preceding headings of this Chapter.
6.- Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles. Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately.
Additional Notes.
1.-
(a) Coins which are legal tender in the country of issue, including such coins in presentation cases, are not covered by 9705.
(b) Coins are not covered by 9705 as collections and collectors' pieces of numismatic interest unless presented as collections or as separate pieces clearly intended for a particular collection.
2.- Goods produced as a commercial undertaking to commemorate, celebrate, illustrate or depict an event or any other matter, whether or not production is limited in quantity or circulation, are not covered by 9705 as collections and collectors' pieces of historical or numismatic interest unless the goods themselves have subsequently attained that interest by reason of their age or rarity.
SCHEDULE 4 - CONCESSIONAL RATES OF DUTY
SCHEDULE 4A - SINGAPOREAN ORIGINATING GOODS
SCHEDULE 5 - US ORIGINATING GOODS
(Items 1 to 100)
(Items 101 to 200)
SCHEDULE 6 - THAI ORIGINATING GOODS
(Items 1 to 100)
(Items 101 to 200)
SCHEDULE 6A - PERUVIAN ORIGINATING GOODS
SCHEDULE 7 - CHILEAN ORIGINATING GOODS
(Items 1 to 670)
SCHEDULE 8 - ASEAN-AUSTRALIA-NEW ZEALAND (AANZ) ORIGINATING GOODS
]
SCHEDULE 8A - PACIFIC ISLANDS ORIGINATING GOODS
SCHEDULE 8B - TRANS-PACIFIC PARTNERSHIP ORIGINATING GOODS
SCHEDULE 9 - MALAYSIAN ORIGINATING GOODS
SCHEDULE 9A - INDONESIAN ORIGINATING GOODS
SCHEDULE 10 - KOREAN ORIGINATING GOODS
SCHEDULE 10A - INDIAN ORIGINATING GOODS
SCHEDULE 11 - JAPANESE ORIGINATING GOODS
SCHEDULE 12 - CHINESE ORIGINATING GOODS
SCHEDULE 13 - HONG KONG ORIGINATING GOODS
SCHEDULE 14 - REGIONAL COMPREHENSIVE ECONOMIC PARTNERSHIP (RCEP) ORIGINATING GOODS
SCHEDULE 15 - UK ORIGINATING GOODS
SCHEDULE 16 - UAE ORIGINATING GOODS
•
This Act may be cited as the Customs Tariff Act 1995. SECTION 2 2 COMMENCEMENT
This Act commences on 1 July 1996. SECTION 3 DEFINITIONS 3(1)
In this Act, unless the contrary intention appears:
abbreviation
, in relation to a country or place specified in Schedule 1 to the regulations, means the abbreviation specified in that Schedule opposite to the name of that country or place.
View history note
Hide history note
amount of duty
includes no duty.
capable of being produced in Australia
has the same meaning as in Part XVA of the Customs Act 1901.
Chapter
means a Chapter of a Section in Schedule 3.
column
means a column of a Schedule.
Comptroller-General of Customs
means the person who is the Comptroller-General of Customs in accordance with subsection 11(3) or 14(2) of the Australian Border Force Act 2015.
constituent
, in relation to goods, includes:
(a) a part, a component, or an ingredient, of the goods; and
(b) an accessory for the goods.
Convention
means the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.
(a) a country that is a Developing Country under paragraph 12(b); or
b) a place that is treated as a Developing Country under paragraph 12(c); or
(c) (Repealed by No 63 of 2003)
duty
means a duty of Customs imposed by section 15.
Educational, Scientific and Cultural Materials Agreement
means the Agreement on the Importation of Educational, Scientific and Cultural Materials, done at Florence on 17 June 1950.
Note:
The text of the Agreement is set out in Australian Treaty Series 1992 No. 12 ([1992] ATS 12). In 2012, the text of an Agreement in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
Educational, Scientific and Cultural Materials Protocol
means the Protocol to the Educational, Scientific and Cultural Materials Agreement, being the Protocol done at Nairobi on 26 November 1976.
Note:
The text of the Protocol is set out in Australian Treaty Series 1992 No. 13 ([1992] ATS 13). In 2012, the text of a Protocol in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
excise item
(Repealed by No 8 of 2014)
excise tariff item
(Repealed by No 77 of 2006)
Forum Island Country
means a country that is a Forum Island Country under paragraph 12(a).
Geelong Treaty
means the Nuclear-Powered Submarine Partnership and Collaboration Agreement between the Government of Australia and the Government of the United Kingdom of Great Britain and Northern Ireland done at Geelong on 26 July 2025.
Note:
The treaty could in 2025 be viewed in the Australian Treaties Library on the AustLII website (https://www.austlii.edu.au).
general rate
means a rate of duty other than a rate that applies in relation to a Preference Country.
heading
means a heading in Schedule 3.
in the ordinary course of business
has the same meaning as in Part XVA of the Customs Act 1901.
Interpretation Rules
means the General Rules for the Interpretation of the Harmonized System provided for by the Convention, as set out in Schedule 2.
Least Developed Country
means a country or place that is, or is treated as, a Least Developed Country under paragraph 12(b) or 12(c).
marker
(Repealed by No 77 of 2006)
petroleum activity
(Repealed by No 57 of 2019)
(a) (Repealed by No 166 of 2006)
(b) Papua New Guinea; or
(c) a Forum Island Country; or
(d) a Least Developed Country; or
(e) a Developing Country; or
(f) Canada; or
(g) Singapore.
produced in Australia
has the same meaning as in Part XVA of the Customs Act 1901.
(a) the third column of Schedule 3; or
(b) the third column of Schedule 4; or
(ba) the third column of the table in Schedule 4A; or
(c) the third column of the table in Schedule 5; or
(d) the third column of the table in Schedule 6; or
(da) the third column of the table in Schedule 6A; or
(e) the third column of the table in Schedule 7; or
(f) the third column of the table in Schedule 8; or
(fa) the third column of the table in Schedule 8A; or
(fb) the third column of the table in Schedule 8B; or
(g) the third column of the table in Schedule 9; or
(ga) the third column of the table in Schedule 9A; or
(h) the third column of the table in Schedule 10; or
(ha) the third column of the table in Schedule 10A; or
(i) the third column of the table in Schedule 11; or
(j) the third column of the table in Schedule 12; or
(k) the third column of the table in Schedule 13; or
(l) the third column of the table in Schedule 14; or
(m) the third column of the table in Schedule 15; or
(n) the third column of the table in Schedule 16.
registered charity
means an entity that is registered under the Australian Charities and Not-for-profits Commission Act 2012 as the type of entity mentioned in column 1 of item 1 of the table in subsection 25-5(5) of that Act.
subheading
means a subheading of a heading.
substitutable goods
has the same meaning as in Part XVA of the Customs Act 1901.
(a) a Customs Tariff Proposal introduced (whether before or after the commencement of this Act) into the House of Representatives; or
(b) an instrument made (whether before or after the commencement of this Act) under section 273EA of the Customs Act 1901; or
(c) an order, a by-law or a determination made (whether before or after the commencement of this Act) under the Customs Act 1901.
Timor Sea Maritime Boundaries Treaty
means the Treaty between Australia and the Democratic Republic of Timor-Leste Establishing their Maritime Boundaries in the Timor Sea done at New York on 6 March 2018, as in force from time to time.
Note:
The Timor Sea Maritime Boundaries Treaty could in 2019 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).
tobacco content
includes any thing (including moisture) added to the tobacco leaf during manufacturing or processing.
value
means the customs value of the goods worked out or determined in accordance with Division 2 of Part VIII of the Customs Act 1901.
3(2)
In Schedule 3, unless the contrary intention appears, Section means a Section of Schedule 3.
SECTION 3A 3A ACT DOES NOT EXTEND TO NORFOLK ISLAND
This Act does not extend to Norfolk Island.
(a) either:
(i) 4 digits in the first column; or
indicate the beginning of a heading; and
(ii) 8 digits in the first column not opposite to a dash or dashes in the second column;
(b) 5, 6, 7 or 8 digits in the first column opposite to a dash or dashes in the second column indicate the beginning of a subheading of the heading in which the digits appear. 4(2) [Digits as reference]
In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act:
(a) a heading may be referred to by the digits with which the heading begins; and
(b) a subheading of a heading may be referred to by the digits with which the subheading begins. SECTION 5 ITEMS IN SCHEDULE 4 5(1) [Beginning]
In Schedule 4, a number, or a number and letter, in the first column indicates the beginning of an item.
5(2) [``item'']In this Act or in any Act that amends, or in any Tariff instrument that relates to, this Act, an item in Schedule 4 may be referred to by the word ``item'' followed by the number, or the number and letter, with which the item begins.
SECTION 6 6 TARIFF CLASSIFICATIONA reference in this Act to the tariff classification under which particular goods are classified is a reference to the heading or subheading:
(a) in whose third column a rate of duty is set out; and
(b) under which the goods are classified. SECTION 7 RULES FOR CLASSIFYING GOODS IN SCHEDULE 3 7(1) [Interpretation Rules]
The Interpretation Rules must be used for working out the tariff classification under which goods are classified.
7(2) [``NSA'']If the letters ``NSA'' are specified in relation to a description of goods in the second column of a subheading of a heading, the goods described do not include any goods prima facie classified under a preceding subheading of that heading whose second column begins with the same number of dashes as the first-mentioned subheading.
7(3) [Additional notes]A reference in the Interpretation Rules to Notes includes a reference to Additional Notes.
Note 1:
The text in Schedule 3 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 2:
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).
Subject to subsection (2), an item in Schedule 4 applies to goods if the goods are described in the second column of that item.
8(2) [Least amount of duty]If goods are described in the second column of 2 or more items in Schedule 4, the item in that Schedule that applies to the goods is:
(a) the item under which the least amount of duty would be payable in respect of the goods; or
(b) if there are 2 or more such items, the last occurring such item. 8(3) [TCO]
For the purposes of Schedule 4:
(a) a reference to a Tariff Concession Order includes a reference:
(i) to a commercial tariff concession order made under Part XVA of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and
(ii) to a commercial tariff concession order made under that Part as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and
(b) a reference to section 269Q of the Customs Act 1901 includes a reference:
(i) to subsection 269C(1A) of the Customs Act 1901 as in force immediately before the commencement of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992; and
SECTION 9 RATES OF DUTY - AD VALOREM DUTIES 9(1)
(ii) to that subsection as continued in force by section 20 of the Customs Legislation (Tariff Concessions and Anti-Dumping) Amendment Act 1992.
Unless the contrary intention appears, if, in a rate column in Schedule 3, 4, 4A, 5, 6, 6A, 7, 8, 8B,10, 10A, 11, 12, 14, 15 or 16 reference is made to a percentage in relation to goods or in relation to a part, component or ingredient of goods: (a) the reference is to that percentage of the value of the goods, or of that part, component or ingredient of the goods, as the case may be; and (b) the percentage is a rate of duty.
9(2)
The value of a part, component or ingredient of any goods for the purposes of this Act is, unless the contrary intention appears, such proportion of the value of the goods as the Comptroller-General of Customs determines.
SECTION 10 CERTAIN WORDS ETC. ARE RATES OF DUTY 10(1) [``Free'']
Unless the contrary intention appears, if the word ``Free'' is set out in section 16 or 18 or in a rate column, that word is a rate of duty.
10(2) [Rate of duty]Unless the contrary intention appears, any words, or words and figures, set out in a rate column, that enable the duty to be worked out in respect of goods, are a rate of duty.
SECTION 11 RATES OF DUTY - PHASING RATES 11(1)Subject to subsection (2), a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; or
(baa)-(bc) (Repealed) (bd) the third column of an item in the table in Schedule 8 that applies to goods; or (bda) the third column of an item in the table in Schedule 8A that applies to goods; or (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or
(be)-(bf) (Repealed) (bfa) the third column of an item in the table in Schedule 10A that applies to goods; or
(bg)-(bi) (Repealed) (bj) the third column of an item in the table in Schedule 14 that applies to goods; or (bk) the third column of an item in the table in Schedule 15 that applies to goods; or (bl) the third column of an item in the table in Schedule 16 that applies to goods;
has effect from a specified date if that date preceded by the word "From" is specified in:
(c) the second column of that tariff classification; or (d) the second column of that item in Schedule 4; or(da)-(f) (Repealed) (fa) the third column of that item in the table in Schedule 6A; or
(g) (Repealed) (h) the third column of that item in the table in Schedule 8; or (ha) the third column of that item in the table in Schedule 8A; or (hb) the third column of that item in the table in Schedule 8B; or
(i)-(m) (Repealed) (n) the third column of that item in the table in Schedule 14; or (o) the third column of that item in the table in Schedule 15; or (p) the third column of that item in the table in Schedule 16;
as the case may be, in relation to that rate.
11(2)
If a rate of duty set out in: (a) the third column of a tariff classification under which goods are classified; or (b) the third column of an item in Schedule 4 that applies to goods; or
(baa)-(bb) (Repealed) (bba) the third column of an item in the table in Schedule 6A that applies to goods; or
(bc) (Repealed) (bd) the third column of an item in the table in Schedule 8 that applies to goods; or (bda) the third column of an item in the table in Schedule 8A that applies to goods; or (bdb) the third column of an item in the table in Schedule 8B that applies to goods; or
(be)-(bf) (Repealed) (bfa) the third column of an item in the table in Schedule 10A that applies to goods; or
(bg)-(bi) (Repealed) (bj) the third column of an item in the table in Schedule 14 that applies to goods; or (bk) the third column of an item in the table in Schedule 15 that applies to goods; or (bl) the third column of an item in the table in Schedule 16 that applies to goods;
has effect from a specified day, then, in working out the duty in respect of goods of that kind, or goods that are part of goods of that kind, that are entered for home consumption:
(c) that rate is to be taken to be so set out only in respect of goods so entered on or after that day; and (d) if another rate of duty is set out in respect of such goods from a later day - that rate is not to be taken to apply in respect of goods so entered on or after that later day.SECTION 12 12 CLASSES OF COUNTRIES AND PLACES IN RELATION TO WHICH SPECIAL RATES APPLY
For the purposes of this Act:
(a) a country specified in column 1 of the table in Part 1 of Schedule 1 to the regulations is a Forum Island Country; and
(b) a country specified in column 1 of the table in Division 1 of Part 2 of Schedule 1 to the regulations is a Least Developed Country; and
(c) a country or place specified in column 1 of the table in Division 2 of Part 2 of Schedule 1 to the regulations is to be treated as a Least Developed Country; and
(d) a country specified in column 1 of the table in Division 1 of Part 3, 4 or 5 of Schedule 1 to the regulations is a Developing Country; and
(e) a place specified in column 1 of the table in Division 2 of Part 3, 4 or 5 of Schedule 1 to the regulations is to be treated as a Developing Country.
For the purposes of this Act, goods are the produce or manufacture of a country or place only if they are, under Division 1A of Part VIII of the Customs Act 1901, the produce or manufacture of that country or place for the purposes of that Act.
For the purposes of this Act, goods are Singaporean originating goods if, and only if, they are Singaporean originating goods under Division 1BA of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are US originating goods if, and only if, they are US originating goods under Division 1C of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Thai originating goods if, and only if, they are Thai originating goods under Division 1D of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are New Zealand originating goods if, and only if, they are New Zealand originating goods under Division 1E of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Peruvian originating goods if, and only if, they are Peruvian originating goods under Division 1EA of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Chilean originating goods if, and only if, they are Chilean originating goods under Division 1F of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are AANZ originating goods if, and only if, they are AANZ originating goods under Division 1G of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Pacific Islands originating goods if, and only if, they are Pacific Islands originating goods under Division 1GA of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Trans-Pacific Partnership originating goods if, and only if, they are Trans-Pacific Partnership originating goods under Division 1GB of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Malaysian originating goods if, and only if, they are Malaysian originating goods under Division 1H of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Indonesian originating goods if, and only if, they are Indonesian originating goods under Division 1HA of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Korean originating goods if, and only if, they are Korean originating goods under Division 1J of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Indian originating goods if, and only if, they are Indian originating goods under Division 1JA of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Japanese originating goods if, and only if, they are Japanese originating goods under Division 1K of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Chinese originating goods if, and only if, they are Chinese originating goods under Division 1L of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are Hong Kong originating goods if, and only if, they are Hong Kong originating goods under Division 1M of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are RCEP originating goods if, and only if, they are RCEP originating goods under Division 1N of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are UK originating goods if, and only if, they are UK originating goods under Division 1P of Part VIII of the Customs Act 1901.
For the purposes of this Act, goods are UAE originating goods if, and only if, they are UAE originating goods under Division 1Q of Part VIII of the Customs Act 1901.
Subject to subsection (2): (a) a rate of duty set out in a rate column applies in relation to New Zealand if "NZ" is specified in relation to the rate; and (b) a rate of duty so set out applies in relation to Papua New Guinea if "PG" is specified in relation to the rate; and (c) a rate of duty so set out applies in relation to every Forum Island Country specified in Part 1 of Schedule 1 to the regulations if "FI" is specified in relation to the rate; and (d) a rate of duty so set out applies in relation to every Least Developed Country specified in Part 2 of Schedule 1 to the regulations if "LDC" is specified in relation to the rate; and (e) a rate of duty so set out applies in relation to every Developing Country specified in Part 3 of Schedule 1 to the regulations if "DC" is specified in relation to the rate; and (f) a rate of duty so set out applies in relation to every Developing Country specified in Part 4 of Schedule 1 to the regulations (other than a Developing Country or place specified in paragraph (g)) if "DCS" is specified in relation to the rate; and (g) a rate of duty so set out applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations if "DCT" is specified in relation to the rate; and (h) a rate of duty so set out applies in relation to a particular Forum Island Country, Least Developed Country or Developing Country if its name, or the abbreviation for it, is specified in relation to the rate; and (i) a rate of duty so set out applies in relation to Canada if "CA" is specified in relation to the rate; and
(j) (Repealed by No 121 of 2017) (k) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United States of America if "US" is specified in relation to the rate; and (l) a rate of duty set out in a rate column in Schedule 4 applies in relation to Japan if "JP" is specified in relation to the rate; and (m) a rate of duty set out in a rate column in Schedule 4 applies in relation to the United Kingdom if "UK" is specified in relation to the rate.
14(2)
A rate of duty set out in a rate column in relation to which "FI", "LDC", "DC", "DCS" or "DCT" is specified does not apply in relation to a Forum Island Country, a Least Developed Country or a Developing Country if that country or the abbreviation for it appears in a rate column followed by a rate of duty.
PART 2 - DUTIES OF CUSTOMS SECTION 15 15 IMPOSITION OF DUTIES
Duties of Customs are imposed by this Act on:
(a) goods imported into Australia on or after 1 July 1996; and
(b) goods:
(i) imported into Australia before 1 July 1996; and
SECTION 16 CALCULATION OF DUTY 16(1)
(ii) entered, or again entered, for home consumption on or after that day.
Subject to sections 17, 18, 18A, 18B, 20 and 22, the duty in respect of goods must be worked out as follows: (a) if the goods:
(i) are not the produce or manufacture of a Preference Country; and
(ia) are not Singaporean originating goods; and
(ii) are not US originating goods; and
(iii) are not Thai originating goods; and
(iv) are not New Zealand originating goods; and
(iva) are not Peruvian originating goods; and
(v) are not Chilean originating goods; and
(vi)are not AANZ originating goods; and
(via) are not Pacific Islands originating goods; and
(vib) are not Trans-Pacific Partnership originating goods; and
(vii) are not Malaysian originating goods; and
(viia) are not Indonesian originating goods; and
(viii) are not Korean originating goods; and
(viiia) are not Indian originating goods; and
(ix) are not Japanese originating goods; and
(x) are not Chinese originating goods; and
(xi) are not Hong Kong originating goods; and
(xii) are not RCEP originating goods; and
(xiii) are not UK originating goods; and
by reference to the general rate set out in the third column of the tariff classification under which the goods are classified; (b) if the goods are New Zealand originating goods:
(xiv) are not UAE originating goods;
(i) if a rate of duty that applies in relation to New Zealand is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or
(c) if the goods are the produce or manufacture of Papua New Guinea:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or
(d) if the goods are the produce or manufacture of Canada:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Canada is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or
(e) if the goods are the produce or manufacture of a Forum Island Country:
(ii) otherwise - by reference to the general rate of duty set out in the third column of that tariff classification;
(i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or
(f) if the goods are the produce or manufacture of a Developing Country or place specified in Part 5 of Schedule 1 to the regulations:
(ii) otherwise - Free;
(i) subject to subparagraphs (ii) and (iii) - by reference to the general rate of duty set out in the third column of the tariff classification under which the goods are classified; or
(ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 4 of Schedule 1 to the regulations is set out in the third column of that tariff classification - by reference to that rate of duty; or
(g) if the goods are the produce or manufacture of a Developing Country specified in Part 4 of Schedule 1 to the regulations (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province):
(iii) if a rate of duty that applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulationsis set out in the third column of that tariff classification - by reference to that rate of duty;
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or
(h) if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1 to the regulations:
(ii) otherwise - by reference to the general rate of duty set out in the third column of that tariff classification;
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of the tariff classification under which the goods are classified - by reference to that rate of duty; or
(i) if, under section 153H or 153NA of the Customs Act 1901, the goods are the produce or manufacture of a Least Developed Country:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Least Developed Countries is set out in the third column of the tariffclassification under which the goods are classified - by reference to that rate of duty; or
(ii) otherwise - Free;
(j) (Repealed by No 121 of 2017) (ja) if the goods are Singaporean originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 4A - by reference to the rate of duty set out in column 3 of that item; or
(k) if the goods are US originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 5 - by reference to the rate of duty set out in column 3 of that item; or
(l) if the goods are Thai originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 6 - by reference to the rate of duty set out in column 3 of that item; or
(la) if the goods are Peruvian originating goods:
(ii) otherwise - Free.Note:
See also subsection (2).
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 6A - by reference to the rate of duty set out in column 3 of that item; or
(m) if the goods are Chilean originating goods:
(ii) otherwise - Free;Note:
See also subsections (2AA) and (2AB).
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 7 - by reference to the rate of duty set out in column 3 of that item; or
(n) if the goods are AANZ originating goods:
(ii) otherwise - Free.
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8 - by reference to the rate of duty set out in column 3 of that item; or
(na) if the goods are Pacific Islands originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8A - by reference to the rate of duty set out in column 3 of that item; or
(nb) if the goods are Trans-Pacific Partnership originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 8B - by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise - Free;
Note:
See also subsections (4AA) to (4ABB).
(o) if the goods are Malaysian originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 9 - by reference to the rate of duty set out in column 3 of that item; or
(oa) if the goods are Indonesian originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 9A - by reference to the rate of duty set out in column 3 of that item; or
(p) if the goods are Korean originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 10 - by reference to the rate of duty set out in column 3 of that item; or
(pa) if the goods are Indian originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 10A - by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise - Free;
Note:
See also subsections (4AC) and (4AD).
(q) if the goods are Japanese originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 11 - by reference to the rate of duty set out in column 3 of that item; or
(r) if the goods are Chinese originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 12 - by reference to the rate of duty set out in column 3 of that item; or
(s) if the goods are Hong Kong originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 13 - by reference to the rate of duty set out in column 3 of that item; or
(t) if the goods are RCEP originating goods:
(ii) otherwise - Free;
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 14 - by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise - Free;
Note:
See also subsections (4A) and (4B).
(u) subject to section 16A, if the goods are UK originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 15 - by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise - Free;
Note:
See also subsection (4C).
(v) if the goods are UAE originating goods:
(i) if the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of an item in the table in Schedule 16 - by reference to the rate of duty set out in column 3 of that item; or
(ii) otherwise - Free.
Note:
See also subsection (4D).
16(2)
(Repealed by No 10 of 2021)
Peruvian originating goods
16(2AA)
For the purposes of Schedule 6A: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection.
16(2AB)
If column 2 of an item in the table in Schedule 6A includes "(prescribed goods only)", subparagraph (1)(la)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note:
If column 2 of an item in the table in Schedule 6A includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
16(2A)
(Repealed by No 10 of 2021)
16(3)
(Repealed by No 10 of 2021)
16(4)
(Repealed by No 10 of 2021)
Trans-Pacific Partnership originating goods
16(4AA)
For the purposes of Schedule 8B: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection; and (e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and (f) a reference in that Schedule to year 8 is a reference to the seventh calendar year beginning after the commencement of this subsection; and (g) a reference in that Schedule to year 9 is a reference to the eighth calendar year beginning after the commencement of this subsection; and (h) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and (i) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and (j) a reference in that Schedule to year 12 is a reference to the 11th calendar year beginning after the commencement of this subsection; and (k) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and (l) a reference in that Schedule to year 14 is a reference to the 13th calendar year beginning after the commencement of this subsection; and (m) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and (n) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection.
16(4AB)
If column 2 of an item in the table in Schedule 8B includes "(prescribed goods only)", subparagraph (1)(nb)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note:
If column 2 of an item in the table in Schedule 8B includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
16(4ABA)
Subject to section 16B, for the purposes of Schedule 8B, if: (a) the goods are Trans-Pacific Partnership originating goods; and (b) the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 1A to 1E, 396A to 396J, 397 to 408, 410 to 419, 421 to 423, 424A to 424L, 425 to 432ZC, 446 or 448 to 451 in the table in Schedule 8B;
then:
(c) subparagraph (1)(nb)(i) does not apply to the goods unless the last production process, other than minimal operations, occurred in the United Kingdom; and (d) if that subparagraph does apply - the rate of duty in relation to the goods is the rate set out in column 3 of the item concerned in relation to the United Kingdom.16(4ABB)
For the purposes of paragraph (4ABA)(c), the following are minimal operations: (a) operations to preserve goods in good condition for the purposes of transport or storage; (b) packaging, re-packaging, breaking up of consignments or putting up goods for retail sale, including placing goods in bottles, cans, flasks, bags, cases or boxes; (c) mere dilution with water or another substance that does not materially alter the characteristics of goods; (d) collection of goods intended to form sets, assortments, kits or composite goods; (e) any combination of operations covered by paragraphs (a) to (d).
Indian originating goods
16(4AC)
For the purposes of Schedule 10A: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection.
16(4AD)
If column 2 of an item in the table in Schedule 10A includes "(prescribed goods only)", subparagraph (1)(pa)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note:
If column 2 of an item in the table in Schedule 10A includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.
Regional Comprehensive Economic Partnership (RCEP) originating goods
16(4A)
For the purposes of Schedule 14: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and (e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and (f) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and (g) a reference in that Schedule to year 11 is a reference to the tenth calendar year beginning after the commencement of this subsection; and (h) a reference in that Schedule to year 13 is a reference to the 12th calendar year beginning after the commencement of this subsection; and (i) a reference in that Schedule to year 15 is a reference to the 14th calendar year beginning after the commencement of this subsection; and (j) a reference in that Schedule to year 16 is a reference to the 15th calendar year beginning after the commencement of this subsection; and (k) a reference in that Schedule to year 17 is a reference to the 16th calendar year beginning after the commencement of this subsection; and (l) a reference in that Schedule to year 18 is a reference to the 17th calendar year beginning after the commencement of this subsection; and (m) a reference in that Schedule to year 19 is a reference to the 18th calendar year beginning after the commencement of this subsection; and (n) a reference in that Schedule to year 20 is a reference to the 19th calendar year beginning after the commencement of this subsection.
16(4B)
If column 2 of an item in the table in Schedule 14 includes "(prescribed goods only)", subparagraph (1)(t)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
UK originating goods
16(4C)
For the purposes of Schedule 15: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and (e) a reference in that Schedule to year 6 is a reference to the fifth calendar year beginning after the commencement of this subsection.
UAE originating goods
16(4D)
For the purposes of Schedule 16: (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection.
Least rate of duty
16(5)
If, apart from this subsection, more than one paragraph of subsection (1) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.
SECTION 16A SUSPENSION OF PREFERENTIAL TARIFF FOR UK ORIGINATING GOODS - SAFEGUARD GOODS
Duty rates
16A(1)
Despite paragraph 16(1)(u), the duty in respect of goods that are: (a) safeguard goods specified in a notice made by the Minister under this section; and (b) imported into Australia during the period specified in the notice;
must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified.
Notice
16A(2)
The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1).
16A(3)
The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a global safeguard measure referred to in Section C of Chapter 3 of the Agreement if imported into the United Kingdom from Australia during the period.
16A(4)
The Minister must not specify a period starting before the commencement of the notice.
Definitions
16A(5)
In this section:
Agreement
has the same meaning as in subsection 153ZRB(1) of the Customs Act 1901 .
safeguard goods
means UK originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 150 to 238 in the table in Schedule 15.
Duty rates
16B(1)
Despite subsection 16(4ABA), the duty in respect of goods that are: (a) safeguard goods specified in a notice made by the Minister under this section; and (b) imported into Australia from the United Kingdom during the period specified in the notice;
must be worked out by reference to the general rate set out in the third column of the tariff classification under which the goods are classified.
Notice
16B(2)
The Minister may, by legislative instrument, make a notice specifying one or more safeguard goods, and a period, for the purposes of subsection (1).
16B(3)
The Minister may do so only if the Minister is satisfied that goods equivalent to those safeguard goods will, under a law of the United Kingdom, be subject to a safeguard measure covered by paragraph 5(b) of Article 6.2 of Chapter 6 of the Agreement if imported into the United Kingdom from Australia during the period.
16B(4)
The Minister must not specify a period starting before the commencement of the notice.
Definitions
16B(5)
In this section:
Agreement
has the same meaning as in subsection 153ZKU(1) of the Customs Act 1901 .
safeguard goods
means Trans-Pacific Partnership originating goods that are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 396A to 408, 410 to 419, 421 to 423, 424A to 432ZC, 446 or 448 to 451 in the table in Schedule 8B.
Subject to sections 18, 20 and 22, if the tariff classification under which goods are classified contains 2 or more phrases that describe goods and begin with the words ``In respect of'', the duty payable in respect of the first -mentioned goods is:
(a) if the first-mentioned goods have as constituents goods to which 2 or more of the phrases relate - the sum of the amounts of the duty, worked out in accordance with subsection (3), in respect of each of the goods to which those phrases respectively relate; or
(b) if the first-mentioned goods are, or have as constituents, goods to which only one phrase relates - the amount of duty, worked out in accordance with subsection (3), in respect of the goods to which that phrase relates. 17(2) [Remainder]
If the words ``In respect of remainder'' appear in a tariff classification under which goods are classified, those words constitute a phrase for the purposes of this section and the word ``remainder'' appearing in that phrase must be taken to be a description of:
(a) all goods that can be constituents of goods that can be classified under the tariff classification; and
(b) all goods that can be classified under the tariff classification;
other than goods to which another phrase contained in that tariff classification relates.
17(3) [Constituent goods]The duty in respect of constituent goods to which a phrase referred to in subsection (1) relates worked out in accordance with section 17 must be worked out as if:
(a) the tariff classification under which the complete goods are classified were the tariff classification that contained that phrase; and
(b) the rate of duty or rates of duty specified in the third column of that tariff classification in relation to the constituent goods to which that phrase relates were the only rate or rates set out in that tariff classification. SECTION 18 CALCULATION OF CONCESSIONAL DUTY 18(1)
Subject to sections 18A, 20 and 22, if an item in Schedule 4 prima facie applies to goods, that item only applies to those goods if the duty payable in respect of those goods under that item is less than the duty that, apart from this section, would be payable: (a) under the tariff classification in Schedule 3 that applies to the goods; or (aa) under an item in the table in Schedule 4A that applies to the goods; or (b) under an item in the table in Schedule 5 that applies to the goods; or (c) under an item in the table in Schedule 6 that applies to the goods; or (ca) under an item in the table in Schedule 6A that applies to the goods; or (d) under an item in the table in Schedule 7 that applies to the goods; or (e) under an item in the table in Schedule 8 that applies to the goods; or (ea) under an item in the table in Schedule 8A that applies to the goods; or (eb) under an item in the table in Schedule 8B that applies to the goods; or (f) under an item in the table in Schedule 9 that applies to the goods; or (fa) under an item in the table in Schedule 9A that applies to the goods; or (g) under an item in the table in Schedule10 that applies to the goods; or (ga) under an item in the table in Schedule 10A that applies to the goods; or (h) under an item in the table in Schedule 11 that applies to the goods; or (i) under an item in the table in Schedule 12 that applies to the goods; or (j) under an item in the table in Schedule 13 that applies to the goods; or (k) under an item in the table in Schedule 14 that applies to the goods; or (l) under an item in the table in Schedule 15 that applies to the goods; or (m) under an item in the table in Schedule 16 that applies to the goods.
18(2)
For the purposes of subsection (1), the amount of duty payable in respect of goods under an item in Schedule 4 is an amount of duty worked out as follows: (a) if the goods:
(i) are not the produce or manufacture of a Preference Country; and
(ia) are not Singaporean originating goods; and
(ii) are not US originating goods; and
(iii) are not Thai originating goods; and
(iv) are not New Zealand originating goods; and
(iva) are not Peruvian originating goods; and
(v) are not Chilean originating goods; and
(vi) are not AANZ originating goods; and
(via) are not Pacific Islands originating goods; and
(vib) are not Trans-Pacific Partnership originating goods; and
(vii) are not Malaysian originating goods; and
(viia) are not Indonesian originating goods; and
(viii) are not Korean originating goods; and
(viiia) are not Indian originating goods; and
(ix) are not Japanese originating goods; and
(x) are not Chinese originating goods; and
(xi) are not Hong Kong originating goods; and
(xii) are not RCEP originating goods; and
(xiii) are not UK originating goods; and
by reference to the general rate set out in the third column of that item; (b) if the goods are New Zealand originating goods:
(xiv) are not UAE originating goods;
(i) if a rate of duty that applies in relation to New Zealand is set out in the third column of that item - by reference to that rate of duty; or
(c) if the goods are the produce or manufacture of Papua New Guinea:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Papua New Guinea is set out in the third column of that item - by reference to that rate of duty; or
(d) if the goods are the produce or manufacture of Canada:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Canada is set out in the third column of that item - by reference to that rate of duty; or
(e) if the goods are the produce or manufacture of a Forum Island Country:
(ii) otherwise - by reference to the general rate of duty set out in the third column of that item;
(i) if a rate of duty that applies in relation to Forum Island Countries is set out in the third column of that item - by reference to that rate of duty; or
(f) if the goods are the produce or manufacture of a Developing Country or place specified in Part 5 of Schedule 1 to the regulations:
(ii) otherwise - Free;
(i) subject to subparagraphs (ii) and (iii) - by reference to the general rate of duty set out in the third column of that item; or
(ii) subject to subparagraph (iii), if a rate of duty that applies in relation to Developing Countries specified in Part 4 of Schedule 1 to the regulationsis set out in the third column of that item - by reference to that rate of duty; or
(g) if the goods are the produce or manufacture of a Developing Country or Place specified in Part 4 of Schedule 1 to the regulations, (other than Hong Kong, Republic of Korea, Singapore or Taiwan Province):
(iii) if a rate of duty that applies in relation to a Developing Country or place specified in Part 5 of Schedule 1 to the regulations is set out in the third column of that item - by reference to that rate of duty;
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of that item - by reference to that rate of duty; or
(h) if the goods are the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1 to the regulations:
(ii) otherwise - by reference to the general rate of duty set out in the third column of that item;
(i) if a rate of duty that applies in relation to those Developing Countries is set out in the third column of that item - by reference to that rate of duty; or
(i) if under section 153H or 153NA of the Customs Act 1901 the goods are the produce or manufacture of a Least Developed Country:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Least Developed Countries is set out in the third column of that item - by reference to that rate of duty; or
(ii) otherwise - Free;
(j) (Repealed by No 121 of 2017) (ja) if the goods are Singaporean originating goods:
(i) if a rate of duty that applies in relation to Singapore is set out in the third column of that item - by reference to that rate of duty; or
(k) if the goods are US originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to the United States of America is set out in the third column of that item-by reference to that rate of duty; or
(l) if the goods are Thai originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Thailand is set out in the third column of that item - by reference to that rate of duty; or
(la) if the goods are Peruvian originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Peru is set out in the third column of that item - by reference to that rate of duty; or
(m) if the goods are Chilean originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Chile is set out in the third column of that item - by reference to that rate of duty; or
(n) if the goods are AANZ originating goods:
(ii) otherwise - Free;
(i) if "AANZ" is specified in relation to a rate of duty set out in the third column of that item - by reference to that rate of duty; or
(na) if the goods are Pacific Islands originating goods:
(ii) otherwise - Free;
(i) if "PI" is specified in relation to a rate of duty set out in the third column of that item - by reference to that rate of duty; or
(nb) if the goods are Trans-Pacific Partnership originating goods:
(ii) otherwise - Free;
(i) if "TPP" is specified in relation to a rate of duty set out in the third column of that item - by reference to that rate of duty; or
(o) if the goods are Malaysian originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Malaysia is set out in the third column of that item - by reference to that rate of duty; or
(oa) if the goods are Indonesian originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Indonesia is set out in the third column of that item - by reference to that rate of duty; or
(p) if the goods are Korean originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to the Republic of Korea is set out in the third column of that item - by reference to that rate of duty; or
(pa) if the goods are Indian originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to India is set out in the third column of that item - by reference to that rate of duty; or
(q) if the goods are Japanese originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Japan is set out in the third column of that item - by reference to that rate of duty; or
(r) if the goods are Chinese originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to the People's Republic of China is set out in the third column of that item - by reference to that rate of duty; or
(s) if the goods are Hong Kong originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to Hong Kong is set out in the third column of that item - by reference to that rate of duty; or
(t) if the goods are RCEP originating goods:
(ii) otherwise - Free;
(i) if "RCEP" is specified in relation to a rate of duty set out in the third column of that item - by reference to that rate of duty; or
(u) if the goods are UK originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to the United Kingdom is set out in the third column of that item - by reference to that rate of duty; or
(v) if the goods are UAE originating goods:
(ii) otherwise - Free;
(i) if a rate of duty that applies in relation to the United Arab Emirates is set out in the third column of that item - by reference to that rate of duty; or
(ii) otherwise - Free.
Least rate of duty
18(3)
If, apart from this subsection, more than one paragraph of subsection (2) would apply in relation to the goods, then the paragraph that does apply in relation to the goods is the paragraph in respect of which the least amount of duty would be payable in respect of the goods.
18(4)
(Repealed by No 128 of 2008)
SECTION 18A TEMPORARY INCREASE IN DUTIES FOR GOODS FROM RUSSIA OR BELARUS
General rate of duty
18A(1)
The duty in respect of additional duty goods is: (a) if the general rate set out in the third column of the tariff classification under which the goods are classified is Free - an amount equal to 35% of the value of the goods; or (b) if the general rate set out in the third column of the tariff classification under which the goods are classified is not Free - the amount of duty worked out by reference to that general rate and to sections 17 and 20, plus an amount equal to 35% of the value of the goods.
Note:
For additional duty goods , see subsection (5).
18A(2)
Subsection (1) has effect despite paragraph 16(1)(a) and section 18.
Concessional rate of duty
18A(3)
However, if, apart from subsection (1), item 9, 10, 14, 15, 16, 17, 18, 19, 20 or 25 of Schedule 4 would apply to the goods, then the amount of duty payable in respect of the goods is worked out by reference to the general rate of duty set out in the third column of that item.
18A(4)
For the purposes of subsection (3), as it applies in relation to item 20 of Schedule 4, the applicable percentage under that item is taken to be: (a) For the purposes of subsection (3), as it applies in relation to item 20 of Schedule 4, the applicable percentage under that item is taken to be: (b) if the general rate set out in the third column of the tariff classification under which the goods are classified is a percentage of the value of the goods - that percentage, plus 35%.
Additional duty goods
18A(5)
For the purposes of this section, additional duty goods are goods: (a) that are the produce or manufacture of Russia or Belarus; and (b) that are imported into Australia during the period beginning on 25 April 2022 and ending at the end of 24 October 2027; and (c) that had not, before 25 April 2022, left for direct shipment to Australia from a place of manufacture, or a warehouse, in the country from which the goods are exported; and (d) in respect of which, apart from subsection (1), paragraph 16(1)(a) would apply.
When goods are the produce or manufacture of Russia or Belarus
18A(6)
For the purposes of this section, goods are the produce or manufacture of Russia or Belarus if and only if: (a) the goods are unmanufactured raw products (within the meaning of the Customs Act 1901 ) of Russia or Belarus; or (b) the last process in the manufacture of the goods was performed in Russia
18A(7)
For the purposes of paragraph (6)(b), minimal operations or processes that take place in a country other than Russia or Belarus are taken not to be a process in the manufacture of the good
18A(8)
Without limiting subsection (7), the following are minimal operations or processes: (a) operations to preserve goods in good condition for the purposes of transport or storage; (b) changing of packaging or the breaking up or assembly of packages; (c) disassembly of goods; (d) placing goods in bottles, cases or boxes, fixing on cards or other simple packaging operations; (e) affixing of marks, labels or other similar distinguishing signs on goods or their packaging; (f) simple processes of sifting, screening, sorting or classifying or other similar simple processes.
General rate of duty
18B(1)
Subject to subsection (2) and section 20, the duty in respect of goods: (a) that are the produce or manufacture of Ukraine; and (b) that are imported into Australia during the period beginning on 4 July 2022 and ending at the end of 3 July 2028;
must be worked out as follows:
(c) if:
(i) the goods are classified under a tariff classification in Chapter 22, 24, 27, 29, 34 or 38 of Schedule 3; and
(ii) a rate of duty that applies in relation to Developing Countries specified in Part 3 of Schedule 1 to the regulations is set out in the third column of that tariff classification;
by reference to that rate of duty; or
(d) otherwise - Free.Concessional rate of duty
18B(2)
However, if: (a) subparagraphs (1)(c)(i) and (ii) apply in relation to the goods; and (b) an item in Schedule 4 prima facie applies to the goods; and (c) if the goods were the produce or manufacture of a Developing Country specified in Part 3 of Schedule 1 to the regulations - the rate of duty (the concessional rate) under paragraph 18(2)(h) in respect of the goods would be less than the rate of duty that would otherwise apply under paragraph (1)(c) of this section in respect of the goods;
then the duty in respect of the goods must be worked out by reference to the concessional rate.
Interpretative provisions
18B(3)
This section has effect despite sections 16 and 18.
18B(4)
For the purposes of section 13, as it applies in relation to paragraph (1)(a) of this section, Ukraine is taken to be a Developing Country within the meaning of this Act.
If the indexation factor for an indexation day is greater than 1, each CPI indexed rate is, on that day, replaced by the rate of duty worked out using the formula:
| CPI indexed rate on the day before the indexation day | × | Indexation factor for the indexation day |
Note:
For indexation factor see subsection (3). For CPI indexed rate and indexation day see subsection (10).
19(2)
The amount worked out under subsection (1) is to be rounded to the same number of decimal places as the CPI indexed rate was on the day before the indexation day (rounding up if the next decimal place is 5 or more).
Indexation factor
19(3)
The indexation factor for an indexation day is the number worked out using the formula:
| Index number for the most recent reference quarter before the indexation day | |
| Index number for the base quarter |
Note:
For index number, reference quarter and base quarter see subsection (10).
19(4)
The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
Effect of delay in publication of index number
19(5)
If the index number for the most recent reference quarter before the indexation day is published by the Australian Statistician on a day (the publication day ) that is not at least 5 days before the indexation day, then, despite subsection (1), any replacement of a CPI indexed rate under subsection (1) happens on the fifth day after the publication day.
Effect of Customs Tariff alteration
19(6)
If a Customs Tariff alteration proposed in the Parliament proposes to substitute, on and after a particular day, a rate for a CPI indexed rate, treat that substitution as having had effect on and after that day for the purposes of this section.
Changes to CPI index reference period and publication of substituted index numbers
19(7)
Amounts are to be worked out under this section:
(a) using only the index numbers published in terms of the most recently published index reference period for the Consumer Price Index; and
(b) disregarding index numbers published in substitution for previously published index numbers (except where the substituted numbers are published to take account of changes in the index reference period).
Application of replacement rate
19(8)
If a CPI indexed rate is replaced under this section on a particular day, the replacement rate applies in relation to:
(a) goods imported into Australia on or after that day; and
(b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication of replacement rate
19(9)
The Comptroller-General of Customs must, on or as soon as practicable after the day a CPI indexed rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.
Definitions
19(10)
In this section:
base quarter
means the June quarter or December quarter that has the highest index number of all the June quarters and December quarters that occur:
(a) before the most recent reference quarter before the indexation day; and
(b) after the June quarter of 1983.
(a) an alcohol duty rate; or
(b) a fuel duty rate.
December quarter
means a period of 3 months starting on 1 October.
indexation day
means each 1 February and 1 August.
index number,
for a quarter, means the All Groups Consumer Price Index number that is the weighted average of the 8 capital cities and is published by the Australian Statistician in relation to that quarter.
June quarter
means a period of 3 months starting on 1 April.
reference quarter
means the June quarter or December quarter.
Despite subsection 19(2), the amount to be worked out under subsection 19(1) in respect of an indexation day for a CPI indexed rate that is a fuel duty rate is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
19AAA(2)
For the purposes of section 19, determine the CPI indexed rate on the day before the indexation day as mentioned in subsection 19(1) on the assumptions that:
(a) the operation of subsection (1) of this section was disregarded in respect of all previous indexation days (if any); and
(b) subsection 19(2) provided for amounts worked out under subsection 19(1) in respect of those indexation days to be rounded to 5 decimal places (rounding up if the next decimal place was 5 or more).
19AAA(3)
In this section:
CPI indexed rate
has the same meaning as in section 19.
indexation day
has the same meaning as in section 19.
This Act has effect as if, on 10 November 2014:
(a) each fuel duty rate (other than a rate of duty mentioned in paragraph (b), (c) or (d)) is replaced by the rate of $0.386 per litre; and
(b) each rate of duty of $0.209 per kilogram in each of the following is replaced by the rate of $0.212 per kilogram:
(i) subheading 2711.11.00 in Schedule 3;
(ii) table item 97AA in Schedule 5;
(iii) table item 100AA in Schedule 6;
(iv) table item 99A in Schedule 7;
(v) table item 105A in Schedule 8;
(vi) table item 110 in Schedule 9;
(vii) table item 110 in Schedule 10;
(viii) table item 110 in Schedule 11; and
(c) each rate of duty of $0.10 per litre in each of the following is replaced by the rate of $0.101 per litre:
(i) subheading 2711.12.10 in Schedule 3;
(ii) subheading 2711.13.10 in Schedule 3;
(iii) table item 97AB in Schedule 5;
(iv) table item 97AC in Schedule 5;
(v) table item 100AB in Schedule 6;
(vi) table item 100AC in Schedule 6;
(vii) table item 99B in Schedule 7;
(viii) table item 99C in Schedule 7;
(ix) table item 105B in Schedule 8;
(x) table item 105C in Schedule 8;
(xi) table item 111 in Schedule 9;
(xii) table item 112 in Schedule 9;
(xiii) table item 111 in Schedule 10;
(xiv) table item 112 in Schedule 10;
(xv) table item 111 in Schedule 11;
(xvi) table item 112 in Schedule 11; and
(d) each rate of duty of $0.209 per kilogram in each of the following is replaced by the rate of $0.212 per kilogram:
(i) subheading 2711.21.10 in Schedule 3;
(ii) table item 97AD in Schedule 5;
(iii) table item 100AD in Schedule 6;
(iv) table item 99D in Schedule 7;
(v) table item 105D in Schedule 8;
(vi) table item 113 in Schedule 9;
(vii) table item 113 in Schedule 10;
(viii) table item 113 in Schedule 11.
19AAB(2)
Subparagraphs (1)(b)(vii), (c)(xiii) and (xiv) and (d)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014.
19AAB(3)
Subparagraphs (1)(b)(viii), (c)(xv) and (xvi) and (d)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan-Australia Economic Partnership Agreement Implementation) Act 2014.
Despite any other provision of this Act, a fuel duty rate on a day in a rate reduction period is a rate equal to 69.6% of the fuel duty rate that would have applied on that day apart from this section (including because of the operation of section 19).
Note:
For fuel duty rate , see section 19AAC and for rate reduction period , see subsection (4).
19AABA(2)
An amount worked out under subsection (1) is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).
19AABA(3)
A fuel duty rate that applies under subsection (1) in relation to a rate reduction period applies to: (a) goods imported into Australia on or after the start of that period; and (b) goods imported into Australia before the start of that period, where the time for working out the rate of import duty on the goods had not occurred before the start of that period.
Restoration of rates
19AABA(3A)
This Act has effect as if, on the August adjustment day, each fuel duty rate is a rate equal to the fuel duty rate that would have applied on that day apart from subsection (1) (including because of the operation of section 19).
Note 1:
For August adjustment day , see subsection (4).
Note 2:
A rate that applies under this subsection is subject to later indexation under section 19.
19AABA(3B)
A fuel duty rate that applies under subsection (3A) applies to: (a) goods imported into Australia on or after the August adjustment day; and (b) goods imported into Australia before the August adjustment day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Application of rates for previous rate reduction period
19AABA(3C)
To avoid doubt, this section as in force immediately before the commencement of this subsection continues to apply in relation to goods to which this section applied at that time because of the operation of subsection (3) of this section.
Definitions
19AABA(4)
In this section:
(a) 1 August 2026, unless paragraph (b) applies; or
(b) if, in relation to the indexation day that is 1 August 2026, the replacement under section 19 of a rate of duty happens on another day in accordance with subsection 19(5) - that other day.
rate reduction period
means the period beginning on 1 July 2026 and ending on the day before the August adjustment day.
19AABA(5)-(7)
(Repealed by No 22 of 2026)
Temporary rate reduction
19AABB(1)
This Act has effect as if on 30 March 2022: (a) each rate of duty covered by subsection (5) is $0.043 per litre; and (b) each rate of duty covered by subsection (6) is $0.043 per kilogram.
19AABB(2)
A rate of duty that applies under subsection (1) applies to: (a) goods imported into Australia on or after 30 March 2022; and (b) goods imported into Australia before 30 March 2022, where the time for working out the rate of import duty on the goods had not occurred before 30 March 2022.
Restoration of rates
19AABB(3)
This Act has effect as if on 29 September 2022: (a) each rate of duty covered by subsection (5) is $0.085 per litre; and (b) each rate of duty covered by subsection (6) is $0.085 per kilogram.
19AABB(4)
A rate of duty that applies under subsection (3) applies to: (a) goods imported into Australia on or after 29 September 2022; and (b) goods imported into Australia before 29 September 2022, where the time for working out the rate of import duty on the goods had not occurred before 29 September 2022.
Relevant rates of duty
19AABB(5)
This subsection covers a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) applicable under the following: (a) the rate column of subheading 2710.19.91, 2710.91.91, 2710.99.91, 3403.11.90, 3403.19.90, 3403.91.90, 3403.99.90 or 3811.21.90, or of heading 3819.00.00, in Schedule 3; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a subheading or heading in Schedule 3 specified in paragraph (a).
19AABB(6)
This subsection covers a rate of duty applicable under the following: (a) the rate column of subheading 2710.19.92, 2710.91.92, 2710.99.92, 3403.11.10, 3403.19.10, 3403.91.10, 3403.99.10 or 3811.21.10 in Schedule 3; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 11, 12, 13 or 14 that relates to a subheading in Schedule 3 specified in paragraph (a).
Temporary freeze in indexation
19AABC(1)
Despite any other provision of this Act, subsection 19(1) applies in relation to each CPI indexed draught beer rate as if the indexation factor were 1 for each of the following indexation days: (a) 1 August 2025; (b) 1 February 2026; (c) 1 August 2026; (d) 1 February 2027.
Note 1:
This means the rates as they are on 31 July 2025 will be unchanged for the next 2 years.
Note 2:
When indexation resumes in August 2027, the indexation factor for 1 August 2027 will be applied against these unchanged rates (see subsection 19(1)).
19AABC(2)
In this section:
CPI indexed draught beer rate
means a rate of duty in the following:
(a) the rate column of subheading 2203.00.63, 2203.00.65, 2203.00.67, 2203.00.71, 2203.00.72, 2203.00.79, 2206.00.72, 2206.00.76, 2206.00.78, 2206.00.82, 2206.00.83 or 2206.00.89 in Schedule 3;
(b) the rate column of an item in the table in Schedule 4A or a later Schedule that relates to a subheading in Schedule 3 specified in paragraph (a).
indexation day
has the same meaning as in section 19.
For the purposes of sections 19, 19AAA, 19AAB and 19AABA, a fuel duty rate is a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) in the following: (a) the rate column of a subheading in Schedule 3 specified in the table at the end of this subsection; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 that relates to a subheading in Schedule 3 specified in the table at the end of this subsection.
| Fuel duty rates | |
| 2207.20.10 | |
| 2707.10.00 | |
| 2707.20.00 | |
| 2707.30.00 | |
| 2707.50.00 | |
| 2709.00.90 | |
| 2710.12.62 | |
| 2710.12.69 | |
| 2710.12.70 | |
| 2710.19.16 | |
| 2710.19.22 | |
| 2710.19.28 | |
| 2710.19.51 | |
| 2710.19.52 | |
| 2710.19.53 | |
| 2710.19.70 | |
| 2710.20.00 | |
| 2710.91.16 | |
| 2710.91.22 | |
| 2710.91.28 | |
| 2710.91.51 | |
| 2710.91.52 | |
| 2710.91.53 | |
| 2710.91.62 | |
| 2710.91.69 | |
| 2710.91.70 | |
| 2710.91.80 | |
| 2710.99.16 | |
| 2710.99.22 | |
| 2710.99.28 | |
| 2710.99.51 | |
| 2710.99.52 | |
| 2710.99.53 | |
| 2710.99.62 | |
| 2710.99.69 | |
| 2710.99.70 | |
| 2710.99.80 | |
| 2711.11.00 | |
| 2711.12.10 | |
| 2711.13.10 | |
| 2711.21.10 | |
| 2902.20.00 | |
| 2902.30.00 | |
| 2902.41.00 | |
| 2902.42.00 | |
| 2902.43.00 | |
| 2902.44.00 | |
| 3817.00.10 | |
| 3824.99.30 | |
| 3824.99.40 | |
| 3826.00.10 | |
| 3826.00.10 |
19AAC(2)
The reference in paragraph (1)(b) to the rate column of an item in the table in Schedule 10 has no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014.
19AAC(3)
The reference in paragraph (1)(b) to the rate column of an item in the table in Schedule 11 has no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan-Australia Economic Partnership Agreement Implementation) Act 2014.
For the purposes of section 19, an alcohol duty rate is a rate of duty (except so much of a rate of duty as is calculated as a percentage of the value of goods) in the following: (a) the rate column of a subheading in Schedule 3 specified in the table at the end of this section; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 that relates to a subheading in Schedule 3 specified in the table at the end of this section.
| Alcohol duty rates |
| 2203.00.63 |
| 2203.00.64 |
| 2203.00.65 |
| 2203.00.66 |
| 2203.00.67 |
| 2203.00.69 |
| 2203.00.71 |
| 2203.00.72 |
| 2203.00.79 |
| 2203.00.91 |
| 2203.00.99 |
| 2204.10.23 |
| 2204.10.29 |
| 2204.10.83 |
| 2204.10.89 |
| 2204.21.30 |
| 2204.21.90 |
| 2204.22.30 |
| 2204.22.90 |
| 2204.29.30 |
| 2204.29.90 |
| 2205.10.30 |
| 2205.10.90 |
| 2205.90.30 |
| 2205.90.90 |
| 2206.00.13 |
| 2206.00.14 |
| 2206.00.21 |
| 2206.00.22 |
| 2206.00.23 |
| 2206.00.24 |
| 2206.00.52 |
| 2206.00.59 |
| 2206.00.62 |
| 2206.00.69 |
| 2206.00.72 |
| 2206.00.73 |
| 2206.00.76 |
| 2206.00.77 |
| 2206.00.78 |
| 2206.00.79 |
| 2206.00.82 |
| 2206.00.83 |
| 2206.00.89 |
| 2206.00.92 |
| 2206.00.99 |
| 2207.10.00 |
| 2208.20.10 |
| 2208.20.90 |
| 2208.30.00 |
| 2208.40.00 |
| 2208.50.00 |
| 2208.60.00 |
| 2208.70.00 |
| 2208.90.20 |
| 2208.90.90 |
If the indexation factor for an indexation day is at least 1, each tobacco duty rate is, on that day, replaced by the rate of duty worked out using the formula:
| Tobacco duty rate on the day before the indexation day | × | Indexation factor for the indexation day | × | Additional factor for the indexation day |
Note:
For tobacco duty rate see section 19AC. For indexation factor see subsections (3) and (5), for additional factor see subsection (6) and for indexation day see subsection (12).
19AB(2)
The amount worked out under subsection (1) is to be rounded to 5 decimal places (rounding up if the sixth decimal place is 5 or more).
Indexation factor
19AB(3)
The indexation factor for an indexation day is the number worked out using the formula:
| AWOTE amount for the most recent reference quarter before the indexation day | ||
| AWOTE amount for the base quarter |
Note:
For AWOTE amount, reference quarter and base quarter see subsection (12).
19AB(4)
The indexation factor is to be worked out to 3 decimal places (rounding up if the fourth decimal place is 5 or more).
19AB(5)
Despite subsection (3), treat the indexation factor for 1 September 2023, 1 September 2024 and 1 September 2025 as 1 if, on that day, it would otherwise be less than 1.
Additional factor
19AB(6)
The additional factor for an indexation day is: (a) 1.05, if the indexation day is 1 September 2023, 1 September 2024 or 1 September 2025; or (b) 1, for each other indexation day.
Effect of delay in publication of AWOTE amount
19AB(7)
If the AWOTE amount for the most recent reference quarter before the indexation day is published by the Australian Statistician on a day (the publication day ) that is not at least 5 days before the indexation day, then, despite subsection (1), any replacement of a tobacco duty rate under subsection (1) happens on the fifth day after the publication day.
Effect of Customs Tariff alteration
19AB(8)
If a Customs Tariff alteration proposed in the Parliament proposes to substitute, on and after a particular day, a rate for a tobacco duty rate, treat that substitution as having had effect on and after that day for the purposes of this section.
Publication of substituted AWOTE amounts
19AB(9)
If the Australian Statistician publishes an estimate of full-time adult average weekly ordinary time earnings for persons in Australia for a period for which such an estimate was previously published by the Australian Statistician, the publication of the later estimate is to be disregarded for the purposes of this section.
Application of replacement rate
19AB(10)
If a tobacco duty rate is replaced under this section on a particular day, the replacement rate applies in relation to: (a) goods imported into Australia on or after that day; and (b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication of replacement rate
19AB(11)
The Comptroller-General of Customs must, on or as soon as practicable after the day a tobacco duty rate is replaced under this section, publish a notice in the Gazette advertising the replacement rate and the goods it applies to.
Definitions
19AB(12)
AWOTE amount,
, for a quarter, means the estimate of the full-time adult average weekly ordinary time earnings for persons in Australia for the middle month of the quarter published by the Australian Statistician in relation to that month.
base quarter
means the June quarter or December quarter that has the highest AWOTE amount of all the June quarters and December quarters that occur:
(a) before the most recent reference quarter before the indexation day; and
(b) after the December quarter of 2012.
December quarter
means a period of 3 months starting on 1 October.
indexation day
means each 1 March and 1 September.
June quarter
means a period of 3 months starting on 1 April.
reference quarter
means the June quarter or December quarter.
For the purposes of section 19AB, a tobacco duty rate is a rate of duty in the following: (a) the rate column of a subheading in Schedule 3 specified in the table at the end of this section; (b) the rate column of an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 that relates to a subheading in Schedule 3 specified in the table at the end of this section.
| Tobacco duty rates |
| 2402.10.20 |
| 2402.20.20 |
| 2403.19.10 |
For the purposes of: (a) subheading 2401.10.00, 2401.20.00, 2401.30.00, 2402.10.80, 2402.20.80, 2403.11.00, 2403.19.90, 2403.91.00, 2403.99.80 or 2404.11.00 in Schedule 3; or (b) an item in the table in Schedule 4A, 5, 6, 6A, 7, 8, 8A, 8B, 9, 9A, 10, 10A, 11, 12, 13, 14, 15 or 16 that relates to a subheading mentioned in paragraph (a);
the applicable rate on a day is the amount worked out using the formula:
| The first rate of duty under subheading 2402.20.20 in Schedule 3
on that day |
||
| The weight conversion factor on that day |
19ACA(2)
The weight conversion factor is: (a) for a day on or after the first replacement day and before the second replacement day - 0.000675; or (b) for a day on or after the second replacement day and before the third replacement day - 0.00065; or (c) for a day on or after the third replacement day and before the fourth replacement day - 0.000625; or (d) for a day on or after the fourth replacement day - 0.0006.
Rounding
19ACA(3)
The amount worked out under subsection (1) is to be rounded to 2 decimal places (rounding up if the third decimal place is 5 or more).
Replacement days
19ACA(4)
For the purposes of this section, the first replacement day is 1 September 2023.
19ACA(5)
For the purposes of this section, the second replacement day is: (a) 1 September 2024; or (b) if, in relation to the indexation day that is 1 September 2024, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.
19ACA(6)
For the purposes of this section, the third replacement day is: (a) 1 September 2025; or (b) if, in relation to the indexation day that is 1 September 2025, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.
19ACA(7)
For the purposes of this section, the fourth replacement day is: (a) 1 September 2026; or (b) if, in relation to the indexation day that is 1 September 2026, subsection 19AB(7) has the effect of replacing a rate of duty on a later day - that later day.
Application of applicable rate
19ACA(8)
If the applicable rate changes on a particular day, the changed rate applies in relation to: (a) goods imported into Australia on or after that day; and (b) goods imported into Australia before that day, where the time for working out the rate of import duty on the goods had not occurred before that day.
Publication
19ACA(9)
The Comptroller-General of Customs must, on or as soon as practicable after the day a rate of duty is replaced under section 19AB, publish a notice in the Gazette advertising: (a) the rate of duty on that day under a subheading referred to in paragraph (1)(a) or an item referred to in paragraph (1)(b); and (b) the goods to which that subheading or item applies.
This Act has effect as if, on 1 July 2015:
(a) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
(i) subheading 2711.11.00 in Schedule 3;
(ii) table item 97AA in Schedule 5;
(iii) table item 100AA in Schedule 6;
(iv) table item 99A in Schedule 7;
(v) table item 105A in Schedule 8;
(vi) table item 110 in Schedule 9;
(vii) table item 110 in Schedule 10;
(viii) table item 110 in Schedule 11; and
(b) each rate of duty that was, on 31 January 2015, a rate of $0.101 per litre in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
(i) subheading 2711.12.10 in Schedule 3;
(ii) subheading 2711.13.10 in Schedule 3;
(iii) table item 97AB in Schedule 5;
(iv) table item 97AC in Schedule 5;
(v) table item 100AB in Schedule 6;
(vi) table item 100AC in Schedule 6;
(vii) table item 99B in Schedule 7;
(viii) table item 99C in Schedule 7;
(ix) table item 105B in Schedule 8;
(x) table item 105C in Schedule 8;
(xi) table item 111 in Schedule 9;
(xii) table item 112 in Schedule 9;
(xiii) table item 111 in Schedule 10;
(xiv) table item 112 in Schedule 10;
(xv) table item 111 in Schedule 11;
(xvi) table item 112 in Schedule 11; and
(c) each rate of duty that was, on 31 January 2015, a rate of $0.212 per kilogram in each of the following is replaced by the rate mentioned in subsection (2) for this paragraph:
(i) subheading 2711.21.10 in Schedule 3;
(ii) table item 97AD in Schedule 5;
(iii) table item 100AD in Schedule 6;
(iv) table item 99D in Schedule 7;
(v) table item 105D in Schedule 8;
(vi) table item 113 in Schedule 9;
(vii) table item 113 in Schedule 10;
(viii) table item 113 in Schedule 11.
19AD(2)
Subject to subsection (3), the rate is:
(a) for paragraph (1)(a):
(i) $0.2644 per kilogram; or
(ii) if the indexed rate worked out under subsection (3) is greater than $0.2644 per kilogram - that indexed rate; and
(b) for paragraph (1)(b):
(i) $0.126 per litre; or
(ii) if the indexed rate worked out under subsection (3) is greater than $0.126 per litre - that indexed rate; and
(c) for paragraph (1)(c):
(i) $0.2644 per kilogram; or
(ii) if the indexed rate worked out under subsection (3) is greater than $0.2644 per kilogram - that indexed rate.
19AD(3)
To work out the indexed rate, index the rate mentioned in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable) on 1 February 2015 under section 19, on the assumptions that:
(a) the rate is a CPI indexed rate for the purposes of that section; and
(b) the amount of that rate on the day before 1 February 2015 is the amount set out in subparagraph (2)(a)(i), (2)(b)(i) or (2)(c)(i) (as applicable).
19AD(4)
Subparagraphs (1)(a)(vii), (b)(xiii) and (xiv) and (c)(vii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Korea-Australia Free Trade Agreement Implementation) Act 2014.
19AD(5)
Subparagraphs (1)(a)(viii), (b)(xv) and (xvi) and (c)(viii) have no effect at any time before the commencement of Schedule 1 to the Customs Tariff Amendment (Japan-Australia Economic Partnership Agreement Implementation) Act 2014.
(Repealed by No 86 of 2014)
If:
(a) goods consist of a container and the contents of the container; and
(b) those contents would, if they were manufactured or produced in Australia, be subject to duty of Excise under the Excise Tariff Act 1921; and
(c) under the Interpretation Rules, the tariff classification under which the goods are classified is the tariff classification under which the container would be classified if it were imported separately;
the duty in respect of the goods is equal to the sum of the amount of the duty that would be payable in respect of the container if it were imported separately and the amount of the duty that would be payable in respect of the contents if they were imported separately.
PART 3 - MISCELLANEOUS SECTION 20A 20A REGULATIONSThe Governor-General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.
The Customs Tariff Act 1987 is repealed.
21(2) [Where duty not payable]Despite the fact that goods were imported into Australia before 1 July 1996, duties of Customs are not payable in respect of those goods under an Act repealed by this Act if duties of Customs are imposed on those goods by section 15.
21(3) [Amendments]Subject to subsection (4), the Customs Tariff Act 1987 as in force immediately before 1 July 1996 is taken to have been amended in accordance with Customs Tariff Proposals introduced into the House of Representatives in 1995 or 1996.
21(4) [Resolution]If, before 1 July 1996, either House of the Parliament, under a motion on notice, passes a resolution that subsection (3) is not to apply to particular Customs Tariff Proposals referred to in that subsection and specified in the resolution, that subsection does not apply to the Proposals so specified.
SECTION 22 22 TRANSITIONALDespite section 15, if:
(a) goods were imported into Australia, and first entered for home consumption, before 1 July 1996; and
(b) the goods are again entered for home consumption on or after that day so that duties of Customs are imposed on the goods under section 15; and
(c) because of section 132 of the Customs Act 1901, the rate of duty in respect of the goods is the rate in force when the goods were first entered for home consumption;
the duty in respect of the goods is the duty that would have been payable in respect of the goods if this Act had not been enacted.
SCHEDULES
SCHEDULE 1(Repealed by No 20 of 2017)
Section 7
GENERAL RULES FOR THE INTERPRETATION OF SCHEDULE 3
Classification of goods in Schedule 3 shall be governed by the following principles:
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
TABLE_OF_PROVISIONS TABLE OF CHAPTERSTABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION I - LIVE ANIMALS; ANIMAL PRODUCTS
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
1 Live animals
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
2 Meat and edible meat offal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
3 Fish and crustaceans, molluscs and other aquatic invertebrates
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
4 Dairy produce; birds' eggs; natural honey; edible products of animal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
5 Products of animal origin, not elsewhere specified or included
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION II - VEGETABLE PRODUCTS
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
7 Edible vegetables and certain roots and tubers
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
8 Edible fruit and nuts; peel of citrus fruit or melons
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
9 Coffee, tea, mate and spices
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
10 Cereals
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
11 Products of the milling industry; malt; starches; inulin; wheat gluten
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
13 Lac; gums, resins and other vegetable saps and extracts
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
14 Vegetable plaiting materials; vegetable products not elsewhere specified or included
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION III - ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION IV - PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURE TOBACCO SUBSTITUTES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
16 Preparations of meat, of fish or of crustaceans, of molluscs or other aquatic invertebrates
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
17 Sugars and sugar confectionary
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
18 Cocoa and cocoa preparations
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
19 Preparations of cereals, flour, starch or milk; pastrycooks' products
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
20 Preparations of vegetables, fruit, nuts or other parts of plants
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
21 Miscellaneous edible preparations
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
22 Beverages, spirits and vinegar
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
23 Residues and waste from the food industries; prepared animal fodder
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
24 Tobacco and manufactured tobacco substitutes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION V - MINERAL PRODUCTS
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
25 Salt; sulphur; earths and stone; plastering materials; lime and cement
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
26 Ores, slag and ash
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION VI - PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
29 Organic chemicals
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
30 Pharmaceutical products
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
31 Fertilisers
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
35 Albuminoidal substances; modified starches; glues; enzymes
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
37 Photographic or cinematographic goods
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
38 Miscellaneous chemical products
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION VII - PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
39 Plastics and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
40 Rubber and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION VIII - RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
41 Raw hides and skins (other than furskins) and leather
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers, articles of animal gut (other than silkworm gut)
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
43 Furskins and artificial fur; manufactures thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION IX - WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
44 Wood and articles of wood; wood charcoal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
45 Cork and articles of cork
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION X - PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
48 Paper and paperboard; articles of paper pulp, of paper or of paperboard
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XI - TEXTILES AND TEXTILE ARTICLES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
50 Silk
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
52 Cotton
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
54 Man-made filaments; strip and the like of man-made textile materials
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
55 Man-made staple fibres
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
57 Carpets and other textile floor coverings
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings embroidery
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
60 Knitted or crocheted fabrics
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
61 Articles of apparel and clothing accessories, knitted or crocheted
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
62 Articles of apparel and clothing accessories, not knitted or crocheted
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
63 Other made up textile articles; sets; worn clothing and worn textile articles; rags
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XII - FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
64 Footwear, gaiters and the like; parts of such articles
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
65 Headgear and parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XIII - ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
68 Articles of stone, plaster, cement, asbestos, mica or similar materials
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
69 Ceramic products
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
70 Glass and glassware
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XIV - NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XV - BASE METALS AND ARTICLES OF BASE METAL
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
72 Iron and steel
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
73 Articles of iron or steel
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
74 Copper and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
75 Nickel and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
76 Aluminium and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
78 Lead and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
79 Zinc and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
80 Tin and articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
81 Other base metals; cermets; articles thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
83 Miscellaneous articles of base metal
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART 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
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
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
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XVII - VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
88 Aircraft, spacecraft, and parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
89 Ships, boats and floating structures
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XVIII - OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
91 Clocks and watches and parts thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
92 Musical instruments; parts and accessories of such articles
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XIX - ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
93 Arms and ammunition; parts and accessories thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XX - MISCELLANEOUS MANUFACTURED ARTICLES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
95 Toys, games and sports requisites; parts and accessories thereof
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
96 Miscellaneous manufactured articles
TABLE_OF_PROVISIONS_ENTRY LEVEL=PART SECTION XXI - WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
TABLE_OF_PROVISIONS_ENTRY LEVEL=PROVISION
97 Works of art, collectors' pieces and antiques
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995 , the rates of customs duties on certain tobacco and tobacco products classified to subheadings in Chapter 24 of Sch 3 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995 , the rates of customs duty for certain excise-equivalent goods, including spirits, beers and fuel products, classified to subheadings in Chapters 22, 27, 29 and 38 of Sch 3 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 AUGUST 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2208.20.10 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
Live animals; animal products
Notes.1 CHAPTER 1
Live animals
Note.
| 0101 | LIVE HORSES, ASSES, MULES AND HINNIES: | |
| 0101.2 | -Horses: | |
| 0101.21.00 | --Pure-bred breeding animals | Free |
| 0101.29.00 | --Other Free | Free |
| 0101.30.00 | -Asses | Free |
| 0101.90.00 | -Other | Free |
| 0102 | LIVE BOVINE ANIMALS: | |
| 0102.2 | -Cattle: | |
| 0102.21.00 | --Pure-bred breeding animals | Free |
| 0102.29.00 | --Other | Free |
| 0102.3 | -Buffalo: | |
| 0102.31.00 | --Pure-bred breeding animals | Free |
| 0102.39.00 | --Other | Free |
| 0102.90.00 | -Other | Free |
| 0103 | LIVE SWINE: | |
| 0103.10.00 | -Pure-bred breeding animals | Free |
| 0103.9 | -Other: | |
| 0103.91.00 | --Weighing less than 50 kg | Free |
| 0103.92.00 | --Weighing 50 kg or more | Free |
| 0104 | LIVE SHEEP AND GOATS: | |
| 0104.10.00 | -Sheep | Free |
| 0104.20.00 | -Goats | Free |
| 0105 | LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS: | |
| 0105.1 | -Weighing not more than 185 g: | |
| 0105.11.00 | --Fowls of the species Gallus domesticus | Free |
| 0105.12.00 | --Turkeys | Free |
| 0105.13.00 | --Ducks | Free |
| 0105.14.00 | --Geese | Free |
| 0105.15.00 | --Guinea fowls | Free |
| 0105.9 | -Other: | |
| 0105.94.00 | --Fowls of the species Gallus domesticus | Free |
| 0105.99.00 | --Other | Free |
| 0106 | OTHER LIVE ANIMALS: | |
| 0106.1 | -Mammals: | |
| 0106.11.00 | --Primates | Free |
| 0106.12.00 | --Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) | Free |
| 0106.13.00 | --Camels and other camelids (Camelidae) | Free |
| 0106.14.00 | --Rabbits and hares | Free |
| 0106.19.00 | --Other | Free |
| 0106.20.00 | -Reptiles (including snakes and turtles) | Free |
| 0106.3 | -Birds: | |
| 0106.31.00 | --Birds of prey | Free |
| 0106.32.00 | --Psittaciformes (including parrots, parakeets, macaws and cockatoos) | Free |
| 0106.33.00 | --Ostriches; emus (Dromaius novaehollandiae) | Free |
| 0106.39.00 | --Other | Free |
| 0106.4 | -Insects: | |
| 0106.41.00 | --Bees | Free |
| 0106.49.00 | --Other | Free |
| 0106.90.00 | -Other | Free |
2 CHAPTER 2
Meat and edible meat offal
Note.
| 0201 | MEAT OF BOVINE ANIMALS, FRESH OR CHILLED: | |
| 0201.10.00 | -Carcasses and half-carcasses | Free |
| 0201.20.00 | -Other cuts with bone in | Free |
| 0201.30.00 | -Boneless | Free |
| 0202 | MEAT OF BOVINE ANIMALS FROZEN: | |
| 0202.10.00 | -Carcasses and half-carcasses | Free |
| 0202.20.00 | -Other cuts with bone in | Free |
| 0202.30.00 | -Boneless | Free |
| 0203 | MEAT OF SWINE, FRESH, CHILLED OR FROZEN: | |
| 0203.1 | -Fresh or chilled: | |
| 0203.11.00 | --Carcasses and half-carcasses | Free |
| 0203.12.00 | --Hams, shoulders and cuts thereof, with bone in | Free |
| 0203.19.00 | --Other | Free |
| 0203.2 | -Frozen: | |
| 0203.21.00 | --Carcasses and half-carcasses | Free |
| 0203.22.00 | --Hams, shoulders and cuts thereof, with bone in | Free |
| 0203.29.00 | --Other | Free |
| 0204 | MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN: | |
| 0204.10.00 | -Carcasses and half-carcasses of lamb, fresh or chilled | Free |
| 0204.2 | -Other meat of sheep, fresh or chilled: | |
| 0204.21.00 | --Carcasses and half-carcasses | Free |
| 0204.22.00 | --Other cuts with bone in | Free |
| 0204.23.00 | --Boneless | Free |
| 0204.30.00 | -Carcasses and half-carcasses of lamb, frozen | Free |
| 0204.4 | -Other meat of sheep, frozen: | |
| 0204.41.00 | --Carcasses and half-carcasses | Free |
| 0204.42.00 | --Other cuts with bone in | Free |
| 0204.43.00 | --Boneless | Free |
| 0204.50.00 | -Meat of goats | Free |
| 0205.00.00 | MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN | Free |
| 0206 | EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN: | |
| 0206.10.00 | -Of bovine animals, fresh or chilled | Free |
| 0206.2 | -Of bovine animals, frozen: | |
| 0206.21.00 | --Tongues | Free |
| 0206.22.00 | --Livers | Free |
| 0206.29.00 | --Other | Free |
| 0206.30.00 | -Of swine, fresh or chilled | Free |
| 0206.4 | -Of swine, frozen: | |
| 0206.41.00 | --Livers | Free |
| 0206.49.00 | --Other | Free |
| 0206.80.00 | -Other, fresh or chilled | Free |
| 0206.90.00 | -Other, frozen | Free |
| 0207 | MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN: | |
| 0207.1 | -Of fowls of the species Gallus domesticus: | |
| 0207.11.00 | --Not cut in pieces, fresh or chilled | Free |
| 0207.12.00 | --Not cut in pieces, frozen | Free |
| 0207.13.00 | --Cuts and offal, fresh or chilled | Free |
| 0207.14.00 | --Cuts and offal, frozen | Free |
| 0207.2 | -Of turkeys: | |
| 0207.24.00 | --Not cut in pieces, fresh or chilled | Free |
| 0207.25.00 | --Not cut in pieces, frozen | Free |
| 0207.26.00 | --Cuts and offal, fresh or chilled | Free |
| 0207.27.00 | --Cuts and offal, frozen | Free |
| 0207.4 | Of ducks: | |
| 0207.27.00 | --Cuts and offal, frozen | Free |
| 0207.41.00 | --Not cut in pieces, fresh or chilled | Free |
| 0207.42.00 | --Not cut in pieces, frozen | Free |
| 0207.43.00 | --Fatty livers, fresh or chilled | Free |
| 0207.44.00 | --Other, fresh or chilled | Free |
| 0207.45.00 | --Other, frozen | Free |
| 0207.5 | -Of geese: | |
| 0207.51.00 | --Not cut in pieces, fresh or chilled | Free |
| 0207.52.00 | --Not cut in pieces, frozen | Free |
| 0207.53.00 | --Fatty livers, fresh or chilled | Free |
| 0207.54.00 | --Other, fresh or chilled | Free |
| 0207.55.00 | --Other, frozen | Free |
| 0207.60.00 | -Of guinea fowls | Free |
| 0208 | OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN: | |
| 0208.10.00 | -Of rabbits or hares | Free |
| 0208.30.00 | -Of primates | Free |
| 0208.40.00 | -Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | Free |
| 0208.50.00 | -Of reptiles (including snakes and turtles) | Free |
| 0208.60.00 | -Of camels and other camelids (Camelidae) | Free |
| 0208.90.00 | -Other | Free |
| 0209 | PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED: | |
| 0209.10.00 | -Of pigs | Free |
| 0209.90.00 | -Other | Free |
| 0210 | MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL: | |
| 0210.1 | -Meat of swine: | |
| 0210.11.00 | --Hams, shoulders and cuts thereof, with bone in | Free |
| 0210.12.00 | --Bellies (streaky) and cuts thereof | Free |
| 0210.19.00 | --Other | Free |
| 0210.20.00 | -Meat of bovine animals | Free |
| 0210.9 | -Other, including edible flours and meals of meat or meat offal: | |
| 0210.91.00--Of primates | Free | |
| 0210.92.00 | --Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) | Free |
| 0210.93.00 | --Of reptiles (including snakes and turtles) | Free |
| 0210.99.00 | --Other | Free |
3 CHAPTER 3
Fish and crustaceans, molluscs and other aquatic invertebrates
Notes.
| 0301 | LIVE FISH: | |
| 0301.1 | -Ornamental fish: | |
| 0301.11.00 | --Freshwater | Free |
| 0301.19.00 | --Other | Free |
| 0301.9 | -Other live fish: | |
| 0301.91.00 | --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0301.92.00 | --Eels (Anguilla spp.) | Free |
| 0301.93.00 | --Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | Free |
| 0301.94.00 | --Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | Free |
| 0301.95.00 | --Southern bluefin tunas (Thunnus maccoyii) | Free |
| 0301.99.00 | --Other | Free |
| 0302 | FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304: | |
| 0302.1 | -Salmonidae, excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
| 0302.11.00 | --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0302.13.00 | --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | Free |
| 0302.14.00 | --Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0302.19.00 | --Other | Free |
| 0302.2 | -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
| 0302.21.00 | --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | Free |
| 0302.22.00 | --Plaice (Pleuronectes platessa) | Free |
| 0302.23.00 | --Sole (Solea spp.) | Free |
| 0302.24.00 | --Turbots (Psetta maxima) | Free |
| 0302.29.00 | --Other | Free |
| 0302.3 | -Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
| 0302.31.00 | --Albacore or longfinned tunas (Thunnus alalunga) | Free |
| 0302.32.00 | --Yellowfin tunas (Thunnus albacares) | Free |
| 0302.33.00 | --Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | Free |
| 0302.34.00 | --Bigeye tunas (Thunnus obesus) | Free |
| 0302.35.00 | --Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | Free |
| 0302.36.00 | --Southern bluefin tunas (Thunnus maccoyii) | Free |
| 0302.39.00 | --Other | Free |
| 0302.4 | -Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
| 0302.41.00 | --Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0302.42.00 | --Anchovies (Engraulis spp.) | Free |
| 0302.43.00 | --Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | Free |
| 0302.44.00 | --Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | Free |
| 0302.45.00 | --Jack and horse mackerel (Trachurus spp.) | Free |
| 0302.46.00 | --Cobia (Rachycentron canadum) | Free |
| 0302.47.00 | --Swordfish (Xiphias gladius) | Free |
| 0302.49.00 | --Other | Free |
| 0302.5 | -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
| 0302.51.00 | --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0302.52.00 | --Haddock (Melanogrammus aeglefinus) | Free |
| 0302.53.00 | --Coalfish (Pollachius virens) | Free |
| 0302.54.00 | --Hake (Merluccius spp., Urophycis spp.) | Free |
| 0302.55.00 | --Alaska Pollock (Theragra chalcogramma) | Free |
| 0302.56.00 | --Blue whitings (Micromesistius poutassou, Micromesistius australis) | Free |
| 0302.59.00 | --Other | Free |
| 0302.7 | -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
| 0302.71.00 | --Tilapias (Oreochromis spp.) | Free |
| 0302.72.00 | --Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
| 0302.73.00 | --Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | Free |
| 0302.74.00 | --Eels (Anguilla spp.) | Free |
| 0302.79.00 | --Other | Free |
| 0302.8 | -Other fish, excluding edible fish offal of 0302.91.00 to 0302.99.00: | |
| 0302.81.00 | --Dogfish and other sharks | Free |
| 0302.82.00 | --Rays and skates (Rajidae) | Free |
| 0302.83.00 | --Toothfish (Dissostichus spp.) | Free |
| 0302.84.00 | --Seabass (Dicentrarchus spp.) | Free |
| 0302.85.00 | --Seabream (Sparidae) | Free |
| 0302.89.00 | --Other | Free |
| 0302.9 | -Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: | |
| 0302.91.00 | --Livers, roes and milt | Free |
| 0302.92.00 | --Shark fins | Free |
| 0302.99.00 | --Other | Free |
| 0303 | FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304: | |
| 0303.1 | -Salmonidae, excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
| 0303.11.00 | --Sockeye salmon (red salmon) (Oncorhynchus nerka) | Free |
| 0303.12.00 | --Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) | Free |
| 0303.13.00 | --Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0303.14.00 | --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0303.19.00 | --Other | Free |
| 0303.2 | -Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
| 0303.23.00 | --Tilapias (Oreochromis spp.) | Free |
| 0303.24.00 | --Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
| 0303.25.00 | --Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) | Free |
| 0303.26.00 | --Eels (Anguilla spp.) | Free |
| 0303.29.00 | --Other | Free |
| 0303.3 | -Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
| 0303.31.00 | --Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) | Free |
| 0303.32.00 | --Plaice (Pleuronectes platessa) | Free |
| 0303.33.00 | --Sole (Solea spp.) | Free |
| 0303.34.00 | --Turbots (Psetta maxima) | Free |
| 0303.39.00 | --Other | Free |
| 0303.4 | -Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis), excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
| 0303.41.00 | --Albacore or longfinned tunas (Thunnus alalunga) | Free |
| 0303.42.00 | --Yellowfin tunas (Thunnus albacares) | Free |
| 0303.43.00 | --Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | Free |
| 0303.44.00 | --Bigeye tunas (Thunnus obesus) | Free |
| 0303.45.00 | --Bluefin tunas (Thunnus thynnus) | Free |
| 0303.45.00 | --Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) | Free |
| 0303.46.00 | --Southern bluefin tunas (Thunnus maccoyii) | Free |
| 0303.49.00 | --Other | Free |
| 0303.5 | -Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
| 0303.51.00 | --Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0303.53.00 | --Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) | Free |
| 0303.54.00 | --Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) | Free |
| 0303.55.00 | --Jack and horse mackerel (Trachurus spp.) | Free |
| 0303.56.00 | --Cobia (Rachycentron canadum) | Free |
| 0303.57.00 | --Swordfish (Xiphias gladius) | Free |
| 0303.59.00 | --Other | Free |
| 0303.6 | -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
| 0303.63.00 | --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0303.64.00 | --Haddock (Melanogrammus aeglefinus) | Free |
| 0303.65.00 | --Coalfish (Pollachius virens) | Free |
| 0303.66.00 | --Hake (Merluccius spp., Urophycis spp.) | Free |
| 0303.67.00 | --Alaska Pollock (Theragra chalcogramma) | Free |
| 0303.68.00 | --Blue whitings (Micromesistius poutassou, Micromesistius australis) | Free |
| 0303.69.00 | --Other | Free |
| 0303.8 | -Other fish, excluding edible fish offal of 0303.91.00 to 0303.99.00: | |
| 0303.81.00 | --Dogfish and other sharks | |
| 0303.82.00 | --Rays and skates (Rajidae) | Free |
| 0303.83.00 | --Toothfish (Dissostichus spp.) | Free |
| 0303.84.00 | --Seabass (Dicentrarchus spp.) | Free |
| 0303.89.00 | --Other | Free |
| 0303.9 | -Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal: | |
| 0303.91.00 | --Livers, roes and milt | Free |
| 0303.92.00 | --Shark fins | Free |
| 0303.99.00 | --Other | Free |
| 0304 | FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN: | |
| 0304.3 | -Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp ., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): | |
| 0304.31.00 | --Tilapias (Oreochromis spp.) | Free |
| 0304.32.00 | --Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
| 0304.33.00 | --Nile perch (Lates niloticus) | Free |
| 0304.39.00 | --Other | Free |
| 0304.4 | -Fresh or chilled fillets of other fish: | |
| 0304.41.00 | --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0304.42.00 | --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0304.43.00 | --Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | Free |
| 0304.44.00 | --Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Moridae and Muraenolepididae | Free |
| 0304.45.00 | --Swordfish (Xiphias gladius) | Free |
| 0304.46.00 | --Toothfish (Dissostichus spp.) | Free |
| 0304.47.00 | --Dogfish and other sharks | Free |
| 0304.48.00 | --Rays and skates (Rajidae) | Free |
| 0304.49.00 | --Other | Free |
| 0304.5 | -Other, fresh or chilled: | |
| 0304.51.00 | --Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni , Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
| 0304.52.00 | --Salmonidae | Free |
| 0304.53.00 | --Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free |
| 0304.54.00 | --Swordfish (Xiphias gladius) | Free |
| 0304.55.00 | --Toothfish (Dissostichus spp.) | Free |
| 0304.56.00 | --Dogfish and other sharks | Free |
| 0304.57.00 | --Rays and skates (Rajidae) | Free |
| 0304.59.00 | --Other | Free |
| 0304.6 | -Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): | |
| 0304.61.00 | --Tilapias (Oreochromis spp.) | Free |
| 0304.62.00 | --Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) | Free |
| 0304.63.00 | --Nile perch (Lates niloticus) | Free |
| 0304.69.00 | --Other | Free |
| 0304.7 | -Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: | |
| 0304.71.00 | --Cod (Gadus morhua, Gadusogac, Gadus macrocephalus) | Free |
| 0304.72.00 | --Haddock (Melanogrammus aeglefinus) | Free |
| 0304.73.00 | --Coalfish (Pollachius virens) | Free |
| 0304.74.00 | --Hake (Merluccius spp., Urophycis spp.) | Free |
| 0304.75.00 | --Alaska Pollock (Theragra chalcogramma) | Free |
| 0304.79.00 | --Other | Free |
| 0304.8 | -Frozen fillets of other fish: | |
| 0304.81.00 | --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0304.82.00 | --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0304.83.00 | --Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) | Free |
| 0304.84.00 | --Swordfish (Xiphias gladius) | Free |
| 0304.85.00 | --Toothfish (Dissostichus spp.) | Free |
| 0304.86.00 | --Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0304.87.00 | --Tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis) | Free |
| 0304.88.00 | --Dogfish, other sharks, rays and skates (Rajidae) | Free |
| 0304.89.00 | --Other | Free |
| 0304.9 | -Other, frozen: | |
| 0304.91.00 | --Swordfish (Xiphias gladius) | Free |
| 0304.92.00 | --Toothfish (Dissostichus spp.) | Free |
| 0304.93.00 | --Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
| 0304.94.00 | --Alaska Pollock (Theragra chalcogramma) | Free |
| 0304.95.00 | --Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollock (Theragra chalcogramma) | Free |
| 0304.96.00 | --Dogfish and other sharks | Free |
| 0304.97.00 | --Rays and skates (Rajidae) | Free |
| 0304.99.00 | --Other | Free |
| 0305 | FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS: | |
| 0305.10.00 | (Repealed by No 91 of 202) | |
| 0305.20.00 | -Livers, roes and milt of fish, dried, smoked, salted or in brine | Free |
| 0305.3 | -Fish fillets, dried, salted or in brine, but not smoked: | |
| 0305.31.00 | --Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
| 0305.32.00 | --Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae | Free |
| 0305.39.00 | --Other | Free |
| 0305.4 | -Smoked fish, including fillets, other than edible fish offal: | |
| 0305.41.00 | --Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | Free |
| 0305.42.00 | --Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0305.43.00 | --Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | Free |
| 0305.44.00 | --Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp ., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
| 0305.49.00 | --Other | Free |
| 0305.5 | -Dried fish, other than edible fish offal, whether or not salted but not smoked: | |
| 0305.51.00 | --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0305.52.00 | --Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
| 0305.53.00 | --Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0305.54.00 | --Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) | Free |
| 0305.59.00 | --Other | Free |
| 0305.6 | -Fish, salted but not dried or smoked and fish in brine, other than edible fish offal: | |
| 0305.61.00 | --Herrings (Clupea harengus, Clupea pallasii) | Free |
| 0305.62.00 | --Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | Free |
| 0305.63.00 | --Anchovies (Engraulis spp.) | Free |
| 0305.64.00 | --Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) | Free |
| 0305.69.00 | --Other | Free |
| 0305.7 | -Fish fins, heads, tails, maws and other edible fish offal: | |
| 0305.71.00 | --Shark fins | Free |
| 0305.72.00 | --Fish heads, tails and maws | Free |
| 0305.79.00 | --Other | Free |
| 0306 | CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE: | Free |
| 0306.1 | -Frozen: | |
| 0306.11.00 | --Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | Free |
| 0306.12.00 | --Lobsters (Homarus spp.) | Free |
| 0306.14.00 | --Crabs | Free |
| 0306.15.00 | --Norway lobsters (Nephrops norvegicus) | Free |
| 0306.16.00 | --Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | Free |
| 0306.17.00 | --Other shrimps and prawns | Free |
| 0306.19.00 | --Other | Free |
| 0306.3 | -Live, fresh or chilled: | Free |
| 0306.31.00 | --Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | Free |
| 0306.32.00 | --Lobsters (Homarus spp.) | Free |
| 0306.33.00 | --Crabs | Free |
| 0306.34.00 | --Norway lobsters (Nephrops norvegicus) | Free |
| 0306.35.00 | --Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) | Free |
| 0306.36.00 | --Other shrimps and prawns | Free |
| 0306.39.00 | --Other | Free |
| 0306.9 | -Other: | Free |
| 0306.91.00 | --Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) | Free |
| 0306.92.00 | --Lobsters (Homarus spp.) | Free |
| 0306.93.00 | --Crabs | Free |
| 0306.94.00 | --Norway lobsters (Nephrops norvegicus) | Free |
| 0306.95.00 | --Shrimps and prawns | Free |
| 0306.99.00 | --Other | Free |
| 0307 | MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS: | |
| 0307.1 | -Oysters: | |
| 0307.11.00 | --Live, fresh or chilled | Free |
| 0307.12.00 | --Frozen | Free |
| 0307.19.00 | --Other | Free |
| 0307.2 | -Scallops and other molluscs of the family Pectinidae: | |
| 0307.21.00 | --Live, fresh or chilled | Free |
| 0307.22.00 | --Frozen | Free |
| 0307.29.00 | --Other | Free |
| 0307.3 | -Mussels (Mytilus spp., Perna spp.): | |
| 0307.31.00 | --Live, fresh or chilled | Free |
| 0307.32.00 | --Frozen | Free |
| 0307.39.00 | --Other | Free |
| 0307.4 | -Cuttle fish and squid: | |
| 0307.42.00 | --Live, fresh or chilled | Free |
| 0307.43.00 | --Frozen | Free |
| 0307.49.00 | --Other | Free |
| 0307.5 | -Octopus (Octopus spp.): | |
| 0307.51.00 | --Live, fresh or chilled | Free |
| 0307.52.00 | --Frozen | Free |
| 0307.59.00 | --Other | Free |
| 0307.60.00 | -Snails, other than sea snails | Free |
| 0307.7 | -Clams, cockles and arkshells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae): | |
| 0307.71.00 | --Live, fresh or chilled | Free |
| 0307.72.00 | --Frozen | Free |
| 0307.79.00 | --Other | Free |
| 0307.8 | -Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.): | |
| 0307.81.00 | --Live, fresh or chilled abalone (Haliotis spp.) | Free |
| 0307.82.00 | --Live, fresh or chilled stromboid conchs (Strombus spp.) | Free |
| 0307.83.00 | --Frozen abalone (Haliotis spp.) | Free |
| 0307.84.00 | --Frozen stromboid conchs (Strombus spp.) | Free |
| 0307.87.00 | --Other abalone (Haliotis spp.) | Free |
| 0307.88.00 | --Other stromboid conchs (Strombus spp.) | Free |
| 0307.9 | -Other: | |
| 0307.91.00 | --Live, fresh or chilled | Free |
| 0307.92.00 | --Frozen | Free |
| 0307.99.00 | --Other | Free |
| 0308 | AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS: | |
| 0308.1 | -Sea cucumbers (Stichopus japonicus, Holothuroidea): | |
| 0308.11.00 | --Live, fresh or chilled | Free |
| 0308.12.00 | --Frozen | Free |
| 0308.19.00 | --Other | Free |
| 0308.2 | -Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus): | |
| 0308.21.00 | --Live, fresh or chilled | Free |
| 0308.22.00 | --Frozen | Free |
| 0308.29.00 | --Other | Free |
| 0308.30.00 | -Jellyfish (Rhopilema spp.) | Free |
| 0308.90.00 | -Other | Free |
| 0309 | FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION: | |
| 0309.10.00 | -Of fish | Free |
| 0309.90.00 | -Other | Free |
4 CHAPTER 4
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Notes.
| 0401 | MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
| 0401.10.00 | -Of a fat content, by weight, not exceeding 1% | Free |
| 0401.20.00 | -Of a fat content, by weight, exceeding 1% but not exceeding 6% | Free |
| 0401.40.00 | -Of a fat content, by weight, exceeding 6% but not exceeding 10% | Free |
| 0401.50.00 | -Of a fat content, by weight, exceeding 10% | Free |
| 0402 | MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
| 0402.10.00 | -In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% | Free |
| 0402.2 | -In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: | |
| 0402.21.00 | --Not containing added sugar or other sweetening matter | Free |
| 0402.29.00 | --Other | Free |
| 0402.9 | -Other: | |
| 0402.91.00 | --Not containing added sugar or other sweetening matter | Free |
| 0402.99.00 | --Other | Free |
| 0403 | YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA: | |
| 0403.20 | -Yogurt: | |
| 0403.20.10 | ---Containing chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers' wares | 5%
DCS: 4% DCT: 5% |
| 0403.20.90 | ---Other | Free |
| 0403.90.00 | -Other | Free |
| 0404 | WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 0404.10.00 | -Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter | Free |
| 0404.90.00 | -Other | Free |
| 0405 | BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS: | |
| 0405.10.00 | -Butter | Free |
| 0405.20.00 | -Dairy spreads | 4%
DCS:Free |
| From 1 January 1997 | 4%
DCS:Free |
|
| 0405.90.00 | -Other | Free |
| 0406 | CHEESE AND CURD: | |
| 0406.10.00 | -Fresh (unripened or uncured) cheese, including whey cheese, and curd | $1.220/kg
DC:$1.220/kg, less 5% |
| From 1 January 1997 | $1.330/kg
DC:$1.330/kg, less 5% |
|
| From 1 January 1998 | $1.294/kg
DC:$1.294/kg, less 5% |
|
| From 1 January 1999 | $1.257/kg
DC:$1.257kg, less 5% |
|
| From 1 January 2000 | $1.220/kg
DC:$1.220/kg, less 5% |
|
| 0406.20.00 | -Grated or powdered cheese, of all kinds | $1.220/kg
DC:$1.220/kg, less 5% |
| From 1 January 1997 | $1.330/kg
DC:$1.330/kg, less 5% |
|
| From 1 January 1998 | $1.294/kg
DC:$1.294/kg, less 5% |
|
| From 1 January 1999 | $1.257/kg
DC:$1.257/kg, less 5% |
|
| From 1 January 2000 | $1.220/kg
DC:$1.220/kg, less 5% |
|
| 0406.30.00 | -Processed cheese, not grated or powdered | $1.220/kg
DC:$1.220/kg, less 5% |
| From 1 January 1997 | $1.330/kg
DC:$1.330/kg, less 5% |
|
| From 1 January 1998 | $1.294/kg
DC:$1.294/kg, less 5% |
|
| From 1 January 1999 | $1.257/kg
DC:$1.257/kg, less 5% |
|
| From 1 January 2000 | $1.220/kg
DC:$1.220/kg, less 5% |
|
| 0406.40 | -Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti: | |
| 0406.40.10 | ---Cheese, of the following types:
(a) roquefort; (b) stilton |
Free |
| 0406.40.90 | ---Other | $1.220/kg
DC:$1.220/kg, less 5% |
| From 1 January 1997 | $1.330/kg
DC:$1.330/kg, less 5% |
|
| From 1 January 1998 | $1.294/kg
DC:$1.294/kg, less 5% |
|
| From 1 January 1999 | $1.257/kg
DC:$1.257/kg, less 5% |
|
| From 1 January 2000 | $1.220/kg
DC:$1.220/kg, less 5% |
|
| 0406.90 | -Other cheese: | |
| 0406.90.10 | ---Cheese, of the following types:
(a) made wholly from goats' milk, other than fetta or kasseri; (b) surface-ripened soft, having: (i) a fat content in the dry matter of not less than 50% by weight; and (ii) a moisture content of not less than 65% by weight of the non-fatty matter |
Free |
| 0406.90.90 | ---Other | $1.220/kg
DC:$1.220/kg, less 5% |
| From 1 January 1997 | $1.330/kg
DC:$1.330/kg, less 5% |
|
| From 1 January 1998 | $1.294/kg
DC:$1.294/kg, less 5% |
|
| From 1 January 1999 | $1.257/kg
DC:$1.257/kg, less 5% |
|
| From 1 January 2000 | $1.220/kg
DC:$1.220/kg, less 5% |
|
| 0407 | BIRDS' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED: | |
| 0407.1 | -Fertilised eggs for incubation: | |
| 0407.11.00 | --Of fowls of the species Gallus domesticus | Free |
| 0407.19.00 | --Other | Free |
| 0407.2 | -Other fresh eggs: | |
| 0407.21.00 | --Of fowls of the species Gallus domesticus | Free |
| 0407.29.00 | --Other | Free |
| 0407.90.00 | -Other | Free |
| 0408 | BIRDS' EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
| 0408.1 | -Egg yolks: | |
| 0408.11.00 | --Dried | Free |
| 0408.19.00 | --Other | Free |
| 0408.9 | -Other: | |
| 0408.91.00 | --Dried | Free |
| 0408.99.00 | --Other | Free |
| 0409.00.00 | NATURAL HONEY | Free |
| 0410 | INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 0410.10.00 | -Insects | Free |
| 0410.90.00 | -Other | Free |
5 CHAPTER 5
Products of animal origin, not elsewhere specified or included
Notes.
| 0501.00.00 | HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR | Free |
| 0502 | PIGS', HOGS' OR BOARS' BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR: | |
| 0502.10.00 | -Pigs', hogs' or boars' bristles and hair and waste thereof | Free |
| 0502.90.00 | -Other | Free |
| 0504.00.00 | GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED | Free |
| 0505 | SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS: | |
| 0505.10.00 | -Feathers of a kind used for stuffing; down | Free |
| 0505.90.00 | -Other | Free |
| 0506 | BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED; POWDER AND WASTE OF THESE PRODUCTS: | |
| 0506.10.00 | -Ossein and bones treated with acid | Free |
| 0506.90.00 | -Other | Free |
| 0507 | IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS: | |
| 0507.10.00 | -Ivory; ivory powder and waste | Free |
| 0507.90.00 | -Other | Free |
| 0508.00.00 | CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF | Free |
| 0510.00.00 | AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED | Free |
| 0511 | ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION: | |
| 0511.10.00 | -Bovine semen | Free |
| 0511.9 | -Other: | |
| 0511.91.00 | --Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 | Free |
| 0511.99 | --Other: | |
| 0511.99.10 | ---Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material | 5% |
| 0511.99.90 | ---Other | Free |
Vegetable products
Note.6 CHAPTER 6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes.
| 0601 | BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF 1212: | |
| 0601.10.00 | -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant | Free |
| 0601.20.00 | -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots | Free |
| 0602 | OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN: | |
| 0602.10.00 | -Unrooted cuttings and slips | Free |
| 0602.20.00 | -Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts | Free |
| 0602.30.00 | -Rhododendrons and azaleas, grafted or not | Free |
| 0602.40.00 | -Roses, grafted or not | Free |
| 0602.90.00 | -Other | Free |
| 0603 | CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED: | |
| 0603.1 | -Fresh: | |
| 0603.11.00 | --Roses | Free |
| 0603.12.00 | --Carnations | Free |
| 0603.13.00 | --Orchids | Free |
| 0603.14.00 | --Chrysanthemums | Free |
| 0603.15.00 | --Lilies (Lilium spp.) | Free |
| 0603.19.00 | --Other | Free |
| 0603.90.00 | -Other | Free |
| 0604 | FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED: | |
| 0604.20.00 | -Fresh | Free |
| 0604.90.00 | -Other | Free |
7 CHAPTER 7
Edible vegetables and certain roots and tubers
Notes.
| 0701 | POTATOES, FRESH OR CHILLED: | |
| 0701.10.00 | -Seed | Free |
| 0701.90.00 | -Other | Free |
| 0702.00.00 | TOMATOES, FRESH OR CHILLED | Free |
| 0703 | ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED: | |
| 0703.10.00 | -Onions and shallots | Free |
| 0703.20.00 | -Garlic | Free |
| 0703.90.00 | -Leeks and other alliaceous vegetables | Free |
| 0704 | CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED: | |
| 0704.10.00 | -Cauliflowers and broccoli | Free |
| 0704.20.00 | -Brussels sprouts | Free |
| 0704.90.00 | -Other | Free |
| 0705 | LETTUCE (Lactuca sativa) AND CHICORY (Cichorium spp.), FRESH OR CHILLED: | |
| 0705.1 | -Lettuce: | |
| 0705.11.00 | --Cabbage lettuce (head lettuce) | Free |
| 0705.19.00 | --Other | Free |
| 0705.2 | -Chicory: | |
| 0705.21.00 | --Witloof chicory (Cichorium intybus var. foliosum) | Free |
| 0705.29.00 | --Other | Free |
| 0706 | CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED: | |
| 0706.10.00 | -Carrots and turnips | Free |
| 0706.90.00 | -Other | Free |
| 0707.00.00 | CUCUMBERS AND GHERKINS, FRESH OR CHILLED | Free |
| 0708 | LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED: | |
| 0708.10.00 | -Peas (Pisum sativum) | Free |
| 0708.20.00 | -Beans (Vigna spp., Phaseolus spp.) | Free |
| 0708.90.00 | -Other leguminous vegetables | Free |
| 0709 | OTHER VEGETABLES, FRESH OR CHILLED: | |
| 0709.20.00 | -Asparagus | Free |
| 0709.30.00 | -Aubergines (egg-plants) | Free |
| 0709.40.00 | -Celery other than celeriac | Free |
| 0709.5 | -Mushrooms and truffles: | |
| 0709.51.00 | --Mushrooms of the genus Agaricus | Free |
| 0709.52.00 | --Mushrooms of the genus Boletus | 5%
DCS:4% DCT:5% |
| 0709.53.00 | --Mushrooms of the genus Cantharellus | 5%
DCS:4% DCT:5% |
| 0709.54.00 | --Shiitake (Lentinus edodes) | 5%
DCS:4% DCT:5% |
| 0709.55.00 | --Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum) | 5%
DCS:4% DCT:5% |
| 0709.56.00 | --Truffles (Tuber spp.) | 5%
DCS:4% DCT:5% |
| 0709.59.00 | --Other | 5%
DCS:4% DCT:5% |
| 0709.60.00 | -Fruits of the genus Capsicum or of the genus Pimenta | Free |
| 0709.70.00 | -Spinach, New Zealand spinach and orache spinach (garden spinach) | Free |
| 0709.9 | -Other: | |
| 0709.91.00 | --Globe artichokes | Free |
| 0709.92.00 | --Olives | Free |
| 0709.93.00 | --Pumpkins, squash and gourds (Cucurbita spp.) | Free |
| 0709.99.00 | --Other | Free |
| 0710 | VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN: | |
| 0710.10.00 | -Potatoes | 5%
DCS:4% DCT:5% |
| 0710.2 | -Leguminous vegetables, shelled or unshelled: | |
| 0710.21.00 | --Peas (Pisum sativum) | Free |
| From 1 January 1997 | 4% | |
| From 1 January 1998 | 2% | |
| From 1 January 1999 | 1% | |
| From 1 January 2000 | Free | |
| 0710.22.00 | --Beans (Vigna spp., Phaseolus spp.) | Free |
| From 1 January 1997 | 4% | |
| From 1 January 1998 | 2% | |
| From 1 January 1999 | 1% | |
| From 1 January 2000 | Free | |
| 0710.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 0710.30.00 | -Spinach, New Zealand spinach and orache spinach (garden spinach) | 5%
DCS:4% DCT:5% |
| 0710.40.00 | -Sweet corn | 5%
DCS:4% DCT:5% |
| 0710.80.00 | -Other vegetables | 5%
DCS:4% DCT:5% |
| 0710.90.00 | -Mixtures of vegetables | 5%
DCS:4% DCT:5% |
| 0711 | VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION: | |
| 0711.20.00 | -Olives | Free |
| 0711.40.00 | -Cucumbers and gherkins | Free |
| 0711.5 | -Mushrooms and truffles: | |
| 0711.51.00 | --Mushrooms of the genus Agaricus | Free |
| 0711.59.00 | --Other | Free |
| 0711.90.00 | -Other vegetables; mixtures of vegetables | Free |
| 0712 | DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED: | |
| 0712.20.00 | -Onions | Free |
| 0712.3 | -Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: | |
| 0712.31.00 | --Mushrooms of the genus Agaricus | 5%
DCS:4% DCT:5% |
| 0712.32.00 | --Wood ears (Auricularia spp.) | Free |
| 0712.33.00 | --Jelly fungi (Tremella spp.) | Free |
| 0712.34.00 | --Shiitake (Lentinus edodes) | Free |
| 0712.39.00 | --Other | 5%
DCS:4% DCT:5% |
| 0712.90 | -Other vegetables; mixtures of vegetables: | |
| 0712.90.10 | ---Potatoes | Free |
| From 1 January 1997 | 7%
DC:2% DCS:5% DCT:7% |
|
| From 1 January 1998 | 5% | |
| 0712.90.90 | ---Other | 5%
DCS:4% DCT:5% |
| 0713 | DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT: | |
| 0713.10.00 | -Peas (Pisum sativum) | Free |
| 0713.20.00 | -Chickpeas (garbanzos) | Free |
| 0713.3 | -Beans (Vigna spp., Phaseolus spp.): | |
| 0713.31.00 | --Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek | Free |
| 0713.32.00 | --Small red (Adzuki) beans (Phaseolus or Vigna angularis) | Free |
| 0713.33.00 | --Kidney beans, including white pea beans (Phaseolus vulgaris) | Free |
| 0713.34.00 | --Bambara beans (Vigna subterranea or Voandzeia subterranea) | Free |
| 0713.35.00 | --Cow peas (Vigna unguiculata) | Free |
| 0713.39.00 | --Other | Free |
| 0713.40.00 | -Lentils | Free |
| 0713.50.00 | -Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) | Free |
| 0713.60.00 | -Pigeon peas (Cajanus cajan) | Free |
| 0713.90.00 | -Other | Free |
| 0714 | MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH: | |
| 0714.10 | -Manioc (cassava): | |
| 0714.10.10 | ---Frozen | Free |
| 0714.10.90 | ---Other | Free |
| 0714.20 | -Sweet potatoes: | |
| 0714.20.10 | ---Frozen | 5%
DCS:Free CA:Free |
| 0714.20.90 | ---Other | Free |
| 0714.30 | -Yams (Dioscorea spp.): | |
| 0714.30.10 | ---Frozen | Free |
| 0714.30.90 | ---Other | Free |
| 0714.40 | -Taro (Colocasia spp.): | |
| 0714.40.10 | ---Frozen | Free |
| 0714.40.90 | ---Other | Free |
| 0714.50 | -Yautia (Xanthosoma spp.): | |
| 0714.50.10 | ---Frozen | Free |
| 0714.50.90 | ---Other | Free |
| 0714.90 | -Other: | |
| 0714.90.10 | ---Frozen | Free |
| 0714.90.90 | ---Other | Free |
8 CHAPTER 8
Edible fruit and nuts; peel of citrus fruit or melons
Notes.
| 0801 | COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED: | |
| 0801.1 | -Coconuts: | |
| 0801.11.00 | --Desiccated | Free |
| 0801.12.00 | --In the inner shell (endocarp) | Free |
| 0801.19.00 | --Other | Free |
| 0801.2 | -Brazil nuts: | |
| 0801.21.00 | --In shell | Free |
| 0801.22.00 | --Shelled | Free |
| 0801.3 | -Cashew nuts: | |
| 0801.31.00 | --In shell | Free |
| 0801.32.00 | --Shelled | Free |
| 0802 | OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED: | |
| 0802.1 | -Almonds: | |
| 0802.11.00 | --In shell | Free |
| 0802.12.00 | --Shelled | 5%
DCS:4% DCT:5% |
| 0802.2 | -Hazelnuts or filberts (Corylus spp.): | |
| 0802.21.00 | --In shell | Free |
| 0802.22.00 | --Shelled | Free |
| 0802.3 | -Walnuts: | |
| 0802.31.00 | --In shell | Free |
| 0802.32.00 | --Shelled | Free |
| 0802.4 | -Chestnuts (Castanea spp.): | |
| 0802.41.00 | --In shell | Free |
| 0802.42.00 | --Shelled | Free |
| 0802.5 | -Pistachios: | |
| 0802.51.00 | --In shell | Free |
| 0802.52.00 | --Shelled | Free |
| 0802.6 | -Macadamia nuts: | |
| 0802.61.00 | --In shell | Free |
| 0802.62.00 | --Shelled | Free |
| 0802.70.00 | -Kola nuts (Cola spp.) | Free |
| 0802.80.00 | -Areca nuts | Free |
| 0802.9 | -Other: | |
| 0802.91.00 | --Pine nuts, in shell | Free |
| 0802.92.00 | --Pine nuts, shelled | Free |
| 0802.99.00 | --Other | Free |
| 0803 | BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED: | |
| 0803.10.00 | -Plantains | Free |
| 0803.90.00 | -Other | Free |
| 0804 | DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED: | |
| 0804.10.00 | -Dates | Free |
| 0804.20.00 | -Figs | Free |
| 0804.30.00 | -Pineapples | Free |
| 0804.40.00 | -Avocados | Free |
| 0804.50.00 | -Guavas, mangoes and mangosteens | Free |
| 0805 | CITRUS FRUIT, FRESH OR DRIED: | |
| 0805.10.00 | -Oranges | Free |
| 0805.2 | -Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: | |
| 0805.21.00 | --Mandarins (including tangerines and satsumas) | Free |
| 0805.22.00 | --Clementines | Free |
| 0805.29.00 | --Other | Free |
| 0805.40.00 | -Grapefruit and pomelos | Free |
| 0805.50.00 | -Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | Free |
| 0805.90.00 | -Other | Free |
| 0806 | GRAPES, FRESH OR DRIED: | |
| 0806.10.00 | -Fresh | Free |
| 0806.20.00 | -Dried | 5% |
| 0807 | MELONS (INCLUDING WATERMELONS) AND PAWPAWS (PAPAYAS), FRESH: | |
| 0807.1 | -Melons (including watermelons): | |
| 0807.11.00 | --Watermelons | Free |
| 0807.19.00 | --Other | Free |
| 0807.20.00 | -Pawpaws (papayas) | Free |
| 0808 | APPLES, PEARS AND QUINCES, FRESH: | |
| 0808.10.00 | -Apples | Free |
| 0808.30.00 | -Pears | Free |
| 0808.40.00 | -Quinces | Free |
| 0809 | APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH: | |
| 0809.10.00 | -Apricots | Free |
| 0809.2 | -Cherries: | |
| 0809.21.00 | --Sour cherries (Prunus cerasus) | Free |
| 0809.29.00 | --Other | Free |
| 0809.30.00 | -Peaches, including nectarines | Free |
| 0809.40.00 | -Plums and sloes | Free |
| 0810 | OTHER FRUIT, FRESH: | |
| 0810.10.00 | -Strawberries | Free |
| 0810.20.00 | -Raspberries, blackberries, mulberries and loganberries | Free |
| 0810.30.00 | -Black, white or red currants and gooseberries | Free |
| 0810.40.00 | -Cranberries, bilberries and other fruits of the genus Vaccinium | Free |
| 0810.50.00 | -Kiwifruit | Free |
| 0810.60.00 | -Durians | Free |
| 0810.70.00 | -Persimmons | Free |
| 0810.90.00 | -Other | Free |
| 0811 | FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
| 0811.10.00 | -Strawberries | 4%
DCS:Free |
| From 1 January 1997 | 4%
DCS:Free |
|
| 0811.20.00 | -Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries | Free |
| 0811.90.00 | -Other | Free |
| 0812 | FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION: | |
| 0812.10.00 | -Cherries | Free |
| 0812.90.00 | -Other | Free |
| 0813 | FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER: | |
| 0813.10.00 | -Apricots | 5% |
| 0813.20.00 | -Prunes | Free |
| 0813.30.00 | -Apples | Free |
| 0813.40.00 | -Other fruit | 5% |
| 0813.50.00 | -Mixtures of nuts or dried fruits of this Chapter | 5% |
| 0814.00.00 | PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS | Free |
9 CHAPTER 9
Coffee, tea, mate and spices
Notes.
| 0901 | COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION: | |
| 0901.1 | -Coffee, not roasted: | |
| 0901.11.00 | --Not decaffeinated | Free |
| 0901.12.00 | --Decaffeinated | Free |
| 0901.2 | -Coffee, roasted: | |
| 0901.21.00 | --Not decaffeinated | Free |
| 0901.22.00 | --Decaffeinated | Free |
| 0901.90.00 | -Other | Free |
| 0902 | TEA, WHETHER OR NOT FLAVOURED: | |
| 0902.10.00 | -Green tea (not fermented) in immediate packings of a content not exceeding 3 kg | Free |
| 0902.20.00 | -Other green tea (not fermented) | Free |
| 0902.30.00 | -Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg | Free |
| 0902.40.00 | -Other black tea (fermented) and other partly fermented tea | Free |
| 0903.00.00 | MATE | Free |
| 0904 | PEPPER OF THE GENUS Piper; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS Capsicum OR OF THE GENUS Pimenta: | |
| 0904.1 | -Pepper: | |
| 0904.11.00 | --Neither crushed nor ground | Free |
| 0904.12.00 | --Crushed or ground | Free |
| 0904.2 | -Fruits of the genus Capsicum or of the genus Pimenta: | |
| 0904.21.00 | --Dried, neither crushed nor ground | Free |
| 0904.22.00 | --Crushed or ground | Free |
| 0905 | VANILLA: | |
| 0905.10.00 | -Neither crushed nor ground | Free |
| 0905.20.00 | -Crushed or ground | Free |
| 0906 | CINNAMON AND CINNAMON-TREE FLOWERS: | |
| 0906.1 | -Neither crushed nor ground: | |
| 0906.11.00 | --Cinnamon (Cinnamomum zeylanicum Blume) | Free |
| 0906.19.00 | --Other | Free |
| 0906.20.00 | -Crushed or ground | Free |
| 0907 | CLOVES (WHOLE FRUIT, CLOVES AND STEMS): | |
| 0907.10.00 | -Neither crushed nor ground | Free |
| 0907.20.00 | -Crushed or ground | Free |
| 0908 | NUTMEG, MACE AND CARDAMOMS: | |
| 0908.1 | -Nutmeg: | |
| 0908.11.00 | --Neither crushed nor ground | Free |
| 0908.12.00 | --Crushed or ground | Free |
| 0908.2 | -Mace: | |
| 0908.21.00 | --Neither crushed nor ground | Free |
| 0908.22.00 | --Crushed or ground | Free |
| 0908.3 | -Cardamoms: | |
| 0908.31.00 | --Neither crushed nor ground | Free |
| 0908.32.00 | --Crushed or ground | Free |
| 0909 | SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES: | |
| 0909.2 | -Seeds of coriander: | |
| 0909.21.00 | --Neither crushed nor ground | Free |
| 0909.22.00 | --Crushed or ground | Free |
| 0909.3 | -Seeds of cumin: | |
| 0909.31.00 | --Neither crushed nor ground | Free |
| 0909.32.00 | --Crushed or ground | Free |
| 0909.6 | -Seeds of anise, badian, caraway or fennel; juniper berries: | |
| 0909.61.00 | --Neither crushed nor ground | Free |
| 0909.62.00 | --Crushed or ground | Free |
| 0910 | GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES: | |
| 0910.1 | -Ginger: | |
| 0910.11.00 | --Neither crushed nor ground | Free |
| 0910.12.00 | --Crushed or ground | Free |
| 0910.20.00 | -Saffron | Free |
| 0910.30.00 | -Turmeric (curcuma) | Free |
| 0910.9 | -Other spices: | |
| 0910.91.00 | --Mixtures referred to in Note 1(b) to this Chapter | Free |
| 0910.99.00 | --Other | Free |
10 CHAPTER 10
Cereals
Notes.
| 1001 | WHEAT AND MESLIN: | |
| 1001.1 | -Durum wheat: | |
| 1001.11.00 | --Seed | Free |
| 1001.19.00 | --Other | Free |
| 1001.9 | -Other: | |
| 1001.91.00 | --Seed | Free |
| 1001.99.00 | --Other | Free |
| 1002 | RYE: | |
| 1002.10.00 | -Seed | Free |
| 1002.90.00 | -Other | Free |
| 1003 | BARLEY: | |
| 1003.10.00 | -Seed | Free |
| 1003.90.00 | -Other | Free |
| 1004 | OATS: | |
| 1004.10.00 | -Seed | Free |
| 1004.90.00 | -Other | Free |
| 1005 | MAIZE (CORN): | |
| 1005.10.00 | -Seed | Free |
| 1005.90.00 | -Other | Free |
| 1006 | RICE: | |
| 1006.10.00 | -Rice in the husk (paddy or rough) | Free |
| 1006.20.00 | -Husked (brown) rice | Free |
| 1006.30.00 | -Semi-milled or wholly milled rice, whether or not polished or glazed | Free |
| 1006.40.00 | -Broken rice | Free |
| 1007 | GRAIN SORGHUM: | |
| 1007.10.00 | -Seed | Free |
| 1007.90.00 | -Other | Free |
| 1008 | BUCKWHEAT, MILLET AND CANARY SEEDS; OTHER CEREALS: | |
| 1008.10.00 | -Buckwheat | Free |
| 1008.2 | -Millet: | |
| 1008.21.00 | --Seed | Free |
| 1008.29.00 | --Other | Free |
| 1008.30.00 | -Canary seeds | Free |
| 1008.40.00 | -Fonio (Digitaria spp.) | Free |
| 1008.50.00 | -Quinoa (Chenopodium quinoa) | Free |
| 1008.60.00 | -Triticale | Free |
| 1008.90.00 | -Other cereals | Free |
11 CHAPTER 11
Products of the milling industry; malt; starches; inulin; wheat gluten
Notes.
|
Rate of passage through a
sieve with an aperture of |
||||
| Cereal |
Starch
content |
Ash
content |
315
micrometres (microns) |
500
micrometres (microns) |
| (1) | (2) | (3) | (4) | (5) |
| Wheat and rye | 45% | 2.5% | 80% | - |
| Barley | 45% | 3% | 80% | - |
| Oats | 45% | 5% | 80% | - |
| Maize (corn) and grain
sorghum |
45% | 2% | - | 90% |
| Rice | 45% | 1.6% | 80% | - |
| Buckwheat | 45% | 4% | 80% | - |
| 1101.00.00 | WHEAT OR MESLIN FLOUR | Free |
| 1102 | CEREAL FLOURS OTHER THAN OF WHEAT OR MESLIN: | |
| 1102.20.00 | -Maize (corn) flour | Free |
| 1102.90.00 | -Other | Free |
| 1103 | CEREAL GROATS, MEAL AND PELLETS: | |
| 1103.1 | -Groats and meal: | |
| 1103.11.00 | --Of wheat | Free |
| 1103.13.00 | --Of maize (corn) | Free |
| 1103.19.00 | --Of other cereals | Free |
| 1103.20.00 | -Pellets | Free |
| 1104 | CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND: | |
| 1104.1 | -Rolled or flaked grains: | |
| 1104.12.00 | --Of oats | Free |
| 1104.19.00 | --Of other cereals | Free |
| 1104.2 | -Other worked grains (for example, hulled, pearled, sliced or kibbled): | |
| 1104.22.00 | --Of oats | Free |
| 1104.23.00 | --Of maize (corn) | Free |
| 1104.29.00 | --Of other cereals | Free |
| 1104.30.00 | -Germ of cereals, whole, rolled, flaked or ground | Free |
| 1105 | FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES: | |
| 1105.10.00 | -Flour, meal and powder | Free |
| From 1 January 1997 | 7%
DC:2% DCS:5% DCT:7% |
|
| From 1 January 1998 | 5% | |
| 1105.20.00 | -Flakes, granules and pellets | 5% |
| From 1 January 1997 | 7%
DC:2% DCS:5% DCT:7% |
|
| From 1 January 1998 | 5% | |
| 1106 | FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF 0713, OF SAGO OR OF ROOTS OR TUBERS OF 0714 OR OF THE PRODUCTS OF CHAPTER 8: | |
| 1106.10.00 | -Of the dried leguminous vegetables of 0713 | Free |
| 1106.20.00 | -Of sago or of roots or tubers of 0714 | Free |
| 1106.30.00 | -Of the products of Chapter 8 | Free |
| 1107 | MALT, WHETHER OR NOT ROASTED: | |
| 1107.10.00 | -Not roasted | Free |
| 1107.20.00 | -Roasted | Free |
| 1108 | STARCHES; INULIN: | |
| 1108.1 | -Starches: | |
| 1108.11.00 | --Wheat starch | Free |
| 1108.12.00 | --Maize (corn) starch | Free |
| 1108.13.00 | --Potato starch | 5%
DCS:4% DCT:5% |
| 1108.14.00 | --Manioc (cassava) starch | Free |
| 1108.19.00 | --Other starches | 5%
DCS:Free |
| 1108.20.00 | -Inulin | Free |
| 1109.00.00 | WHEAT GLUTEN, WHETHER OR NOT DRIED | Free |
12 CHAPTER 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes.
| 1201 | SOYA BEANS, WHETHER OR NOT BROKEN: | |
| 1201.10.00 | -Seed | Free |
| 1201.90.00 | -Other | Free |
| 1202 | GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN: | |
| 1202.30.00 | -Seed | Free |
| 1202.4 | -Other: | |
| 1202.41.00 | --In shell | Free |
| 1202.42.00 | --Shelled, whether or not broken | 5%
DCS:4% DCT:5% |
| 1203.00.00 | COPRA | Free |
| 1204.00.00 | LINSEED, WHETHER OR NOT BROKEN | Free |
| 1205 | RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN: | |
| 1205.10.00 | -Low erucic acid rape or colza seeds | Free |
| 1205.90.00 | -Other | Free |
| 1206.00.00 | SUNFLOWER SEEDS, WHETHER OR NOT BROKEN | Free |
| 1207 | OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN: | |
| 1207.10.00 | -Palm nuts and kernels | Free |
| 1207.2 | -Cotton seeds: | |
| 1207.21.00 | --Seed | Free |
| 1207.29.00 | --Other | Free |
| 1207.30.00 | -Castor oil seeds | Free |
| 1207.40.00 | -Sesamum seeds | Free |
| 1207.50.00 | -Mustard seeds | Free |
| 1207.60.00 | -Safflower (Carthamus tinctorius) seeds | Free |
| 1207.70.00 | -Melon seeds | Free |
| 1207.9 | -Other: | |
| 1207.91.00 | --Poppy seeds | Free |
| 1207.99.00 | --Other | Free |
| 1208 | FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD: | |
| 1208.10.00 | -Of soya beans | Free |
| 1208.90.00 | -Other | Free |
| 1209 | SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING: | |
| 1209.10.00 | -Sugar beet seeds | Free |
| 1209.2 | -Seeds of forage plants: | |
| 1209.21.00 | --Lucerne (alfalfa) seeds | Free |
| 1209.22.00 | --Clover (Trifolium spp.) seeds | Free |
| 1209.23.00 | --Fescue seeds | Free |
| 1209.24.00 | --Kentucky blue grass (Poa pratensis L.) seeds | Free |
| 1209.25.00 | --Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds | Free |
| 1209.29.00 | --Other | Free |
| 1209.30.00 | -Seeds of herbaceous plants cultivated principally for their flowers | Free |
| 1209.9 | -Other: | |
| 1209.91.00 | --Vegetable seeds | Free |
| 1209.99.00 | --Other | Free |
| 1210 | HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN: | |
| 1210.10.00 | -Hop cones, neither ground nor powdered nor in the form of pellets | Free |
| 1210.20.00 | -Hop cones, ground, powdered or in the form of pellets; lupulin | 5%
DCS:4% DCT:5% |
| 1211 | PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED: | |
| 1211.20 | -Ginseng roots: | |
| 1211.20.10 | ---Fresh or dried | Free |
| 1211.20.20 | ---Chilled or frozen | Free |
| 1211.30.00 | -Coca leaf | Free |
| 1211.40.00 | -Poppy straw | Free |
| 1211.50.00 | -Ephedra | Free |
| 1211.60 | -Bark of African cherry (Prunus africana): | |
| 1211.60.1 | ---Chilled or frozen: | |
| 1211.60.11 | ----Edible parts of plants | 5%
DCS:Free CA:Free |
| 1211.60.19 | ----Other | Free |
| 1211.60.90 | ----Other | Free |
| 1211.90 | -Other: | |
| 1211.90.10 | 1211.90.10 ---Fresh or dried | Free |
| 1211.90.2 | ---Chilledor frozen: | |
| 1211.90.21 | 1211.90.21 ----Edible parts of plants | 5%
DCS:Free CA:Free |
| 1211.90.29 | ----Other | Free |
| 1212 | LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY Cichorium intybus sativum) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 1212.2 | -Seaweeds and other algae: | |
| 1212.21 | --Fit for human consumption: | |
| 1212.21.10 | ---Frozen | Free |
| 1212.21.90 | ---Other | |
| 1212.29 | --Other: | |
| 1212.29.10 | ---Frozen | Free |
| 1212.29.90 | ---Other | Free |
| 1212.9 | -Other: | |
| 1212.91.00 | --Sugar beet | Free |
| 1212.92.00 | --Locust beans (carob) | Free |
| 1212.93.00 | --Sugar cane | Free |
| 1212.94.00 | --Chicory roots | Free |
| 1212.99.00 | --Other | Free |
| 1213.00.00 | CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS | Free |
| 1214 | SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS: | |
| 1214.10.00 | -Lucerne (alfalfa) meal and pellets | Free |
| 1214.90.00 | -Other | Free |
13 CHAPTER 13
Lac; gums, resins and other vegetable saps and extracts
Note.
| 1301 | LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS): | |
| 1301.20.00 | -Gum Arabic | Free |
| 1301.90.00 | -Other | Free |
| 1302 | VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS: | |
| 1302.1 | -Vegetable saps and extracts: | |
| 1302.11.00 | --Opium | Free |
| 1302.12.00 | --Of liquorice | Free |
| 1302.13.00 | --Of hops | Free |
| 1302.14.00 | --Of ephedra | Free |
| 1302.19 | --Other: | |
| 1302.19.10 | ---Oleoresin of ginger (gingerin) | 5%
DCS:4% DCT:5% |
| 1302.19.90 | ---Other | Free |
| 1302.20.00 | -Pectic substances, pectinates and pectates | Free |
| 1302.3 | -Mucilages and thickeners, whether or not modified, derived from vegetable products: | |
| 1302.31.00 | --Agar-agar | Free |
| 1302.32.00 | --Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed | Free |
| 1302.39.00 | --Other | Free |
14 CHAPTER 14
Vegetable plaiting materials; vegetable products not elsewhere specified or included
Notes.
| 1401 | VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK): | |
| 1401.10.00 | -Bamboos | Free |
| 1401.20.00 | -Rattans | Free |
| 1401.90.00 | -Other | Free |
| 1404 | VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 1404.20.00 | -Cotton linters | Free |
| 1404.90.00 | -Other | Free |
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
15 CHAPTER 15
Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Notes.1. This Chapterdoes not cover biodiesel (which is covered in Chapter 38).
| 1501 | PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF 0209 OR 1503.00.00: | |
| 1501.10.00 | -Lard | Free |
| 1501.20.00 | -Other pig fat | Free |
| 1501.90.00 | -Other | Free |
| 1502 | FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF 1503.00.00: | |
| 1502.10.00 | -Tallow | Free |
| 1502.90.00 | -Other | Free |
| 1503.00.00 | LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO-OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED | Free |
| 1504 | FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1504.10.00 | -Fish-liver oils and their fractions | Free |
| 1504.20.00 | -Fats and oils and their fractions, of fish, other than liver oils | Free |
| 1504.30.00 | -Fats and oils and their fractions, of marine mammals | Free |
| 1505.00.00 | WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN) | Free |
| 1506.00.00 | OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED | Free |
| 1507 | SOYA-BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1507.10.00 | -Crude oil, whether or not degummed | 5%
DCS:4% DCT:5% |
| 1507.90.00 | -Other | Free |
| 1508 | GROUND-NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1508.10.00 | -Crude oil | Free |
| 1508.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 1509 | OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1509.20.00 | -Extra virgin olive oil | Free |
| 1509.30.00 | -Virgin olive oil | Free |
| 1509.40.00 | -Other virgin olive oils | Free |
| 1509.90.00 | -Other | Free |
| 1510 | OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 1509: | |
| 1510.10.00 | -Crude olive pomace oil | Free |
| 1510.90.00 | -Other | Free |
| 1511 | PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1511.10.00 | -Crude oil | Free |
| 1511.90.00 | -Other | Free |
| 1512 | SUNFLOWER-SEED, SAFFLOWER OR COTTON-SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1512.1 | -Sunflower-seed or safflower oil and fractions thereof: | |
| 1512.11.00 | --Crude oil | 5%
DCS:4% DCT:5% |
| 1512.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 1512.2 | -Cotton-seed oil and its fractions: | |
| 1512.21.00 | --Crude oil, whether or not gossypol has been removed | Free |
| 1512.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 1513 | COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1513.1 | -Coconut (copra) oil and its fractions: | |
| 1513.11.00 | --Crude oil | Free |
| 1513.19.00 | --Other | Free |
| 1513.2 | -Palm kernel or babassu oil and fractions thereof: | |
| 1513.21.00 | --Crude oil | Free |
| 1513.29.00 | --Other | Free |
| 1514 | RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1514.1 | -Low erucic acid rape or colza oil and its fractions: | |
| 1514.11.00 | --Crude oil | 5%
DCS:4% CA:Free DCT:5% |
| 1514.19.00 | --Other | Free |
| 1514.9 | -Other: | |
| 1514.91.00 | --Crude oil | 5%
DCS:4% CA:Free DCT:5% |
| 1514.99.00 | --Other | Free |
| 1515 | OTHER FIXED VEGETABLE OR MICROBIAL FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED: | |
| 1515.1 | -Linseed oil and its fractions: | |
| 1515.11.00 | --Crude oil | 5%
DCS:4% DCT:5% |
| 1515.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 1515.2 | -Maize (corn) oil and its fractions: | |
| 1515.21.00 | --Crude oil | Free |
| 1515.29.00 | --Other | Free |
| 1515.30.00 | -Castor oil and its fractions | Free |
| 1515.50.00 | -Sesame oil and its fractions | Free |
| 1515.60.00 | -Microbial fats and oils and their fractions | Free |
| 1515.90.00 | -Other | Free |
| 1516 | ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED: | |
| 1516.10.00 | -Animal fats and oils and their fractions | Free |
| 1516.20.00 | -Vegetable fats and oils and their fractions | Free |
| 1516.30.00 | -Microbial fats and oils and their fractions | Free |
| 1517 | MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS AND OILS OR THEIR FRACTIONS OF 1516: | |
| 1517.10.00 | -Margarine, excluding liquid margarine | Free |
| 1517.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 1518 | ANIMAL, VEGETABLE OR MICROBIAL FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL, VEGETABLE OR MICROBIAL FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 1518.00.10 | ---Epoxidised vegetable oils | Free |
| 1518.00.90 | ---Other | Free |
| 1520.00.00 | GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES | Free |
| 1521 | VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED: | |
| 1521.10.00 | -Vegetable waxes | Free |
| 1521.90.00 | -Other | Free |
| 1522.00.00 | DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES | Free |
CCH Note:
Sch 2 of No 77 of 2006, commenced 1 July 2006, contains the following transitional provision:
46 Application
The amendments made by items 5 to 45 apply in relation to:
(a) goods imported into Australia on or after 1 July 2006; and
(b) goods imported into Australia before 1 July 2006, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2006.
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Note.1.- Goods that are excluded from headings 3003 and 3004 by Additional Note 2 or 3 to Chapter 30 must be classified under heading 2106 unless classifiable under another heading.
16 CHAPTER 16
Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
Notes.
| 1601.00.00 | SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL, BLOOD OR INSECTS; FOOD PREPARATIONS BASED ON THESE PRODUCTS | 5%
DCS:4% DCT:5% |
| 1602 | OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL, BLOOD OR INSECTS: | |
| 1602.10.00 | -Homogenised preparations | 5%
DCS:4% CA:Free DCT:5% |
| 1602.20.00 | -Of liver of any animal | 5%
DCS:4% CA:Free DCT:5% |
| 1602.3 | -Of poultry of 0105: | |
| 1602.31.00 | --Of turkeys | Free |
| 1602.32.00 | --Of fowls of the species Gallus domesticus | Free |
| 1602.39.00 | --Other | Free |
| 1602.4 | -Of swine: | |
| 1602.41.00 | --Hams and cuts thereof | 5%
DCS:4% CA:Free DCT:5% |
| 1602.42.00 | --Shoulders and cuts thereof | 5%
DCS:4% CA:Free DCT:5% |
| 1602.49.00 | --Other, including mixtures | 5%
DCS:4% CA:Free DCT:5% |
| 1602.50.00 | -Of bovine animals | 5%
DCS:4% CA:Free DCT:5% |
| 1602.90.00 | -Other, including preparations of blood of any animal | Free |
| 1603.00.00 | EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES | Free |
| 1604 | PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS: | |
| 1604.1 | -Fish, whole or in pieces, but not minced: | |
| 1604.11.00 | --Salmon | Free |
| 1604.12.00 | --Herrings | Free |
| 1604.13.00 | --Sardines, sardinella and brisling or sprats | Free |
| 1604.14.00 | --Tunas, skipjack tuna and bonito (Sarda spp.) | 5% |
| 1604.15.00 | --Mackerel | Free |
| 1604.16.00 | --Anchovies | Free |
| 1604.17.00 | --Eels | Free |
| 1604.18.00 | --Shark fins | Free |
| 1604.19.00 | --Other | Free |
| 1604.20.00 | -Other prepared or preserved fish | Free |
| 1604.3 | -Caviar and caviar substitutes: | |
| 1604.31.00 | --Caviar | Free |
| 1604.32.00 | --Caviar substitutes | Free |
| 1605 | CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED: | |
| 1605.10.00 | -Crab | Free |
| 1605.2 | -Shrimps and prawns: | |
| 1605.21.00 | --Not in airtight container | Free |
| 1605.29.00 | --Other | Free |
| 1605.30.00 | -Lobster | Free |
| 1605.40.00 | -Other crustaceans | Free |
| 1605.5 | -Molluscs: | |
| 1605.51.00 | --Oysters | Free |
| 1605.52.00 | --Scallops, including queen scallops | Free |
| 1605.53.00 | --Mussels | Free |
| 1605.54.00 | --Cuttle fish and squid | Free |
| 1605.55.00 | --Octopus | Free |
| 1605.56.00 | --Clams, cockles and arkshells | Free |
| 1605.57.00 | --Abalone | Free |
| 1605.58.00 | --Snails, other than sea snails | Free |
| 1605.59.00 | --Other | Free |
| 1605.6 | -Other aquatic invertebrates: | Free |
| 1605.61.00 | --Sea cucumbers | Free |
| 1605.62.00 | --Sea urchins | Free |
| 1605.63.00 | --Jellyfish | Free |
| 1605.69.00 | --Other | Free |
17 CHAPTER 17
Sugars and sugar confectionery
Note.
| 1701 | CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM: | |
| 1701.1 | -Raw sugar not containing added flavouring or colouring matter: | |
| 1701.12.00 | --Beet sugar | Free |
| 1701.13.00 | --Cane sugar specified in Subheading Note 2 to this Chapter | Free |
| 1701.14.00 | --Other cane sugar | Free |
| 1701.9 | -Other: | |
| 1701.91.00 | --Containing added flavouring or colouring matter | Free |
| 1701.99.90 | --Other | Free |
| 1702 | OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL: | |
| 1702.1 | -Lactose and lactose syrup: | |
| 1702.11.00 | --Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter | Free |
| 1702.19.00 | --Other | Free |
| 1702.20.00 | -Maple sugar and maple syrup | Free |
| 1702.30.00 | -Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose | 4% |
| From 1 January 1999 | 4% | |
| 1702.40.00 | -Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar | Free |
| From 1 January 1997 | 4%
DCS:Free |
|
| 1702.50.00 | -Chemically pure fructose | Free |
| 1702.60.00 | -Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar | 5%
DCS:4% DCT:5% |
| 1702.90 | -Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: | |
| 1702.90.10 | ---Goods, as follows:
(a) liquid sugars and invert sugars derived from sugar cane or sugar beet; (b) golden syrup |
Free |
| 1702.90.90 | ---Other | 5%
DCS:4% DCT:5% |
| 1703 | MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR: | |
| 1703.10.00 | -Cane molasses | Free |
| 1703.90.00 | -Other | Free |
| 1704 | SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA: | |
| 1704.10.00 | -Chewing gum, whether or not sugar-coated | 5% |
| 1704.90.00 | -Other | 5% |
18 CHAPTER 18
Cocoa and cocoa preparations
Notes.
| 1801.00.00 | COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED | Free |
| 1802.00.00 | COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE | Free |
| 1803 | COCOA PASTE, WHETHER OR NOT DEFATTED: | |
| 1803.10.00 | -Not defatted | Free |
| 1803.20.00 | -Wholly or partly defatted | Free |
| 1804.00.00 | COCOA BUTTER, FAT AND OIL | Free |
| 1805.00.00 | COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER | Free |
| 1806 | CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA: | |
| 1806.10.00 | -Cocoa powder, containing added sugar or other sweetening matter | 5% |
| 1806.20.00 | -Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg | 5% |
| 1806.3 | -Other, in blocks, slabs or bars: | |
| 1806.31.00 | --Filled | 5% |
| 1806.32.00 | --Not filled | 5% |
| 1806.90.00 | -Other | 5% |
19 CHAPTER 19
Preparations of cereals, flour, starch or milk; pastrycooks' products
Notes.
| 1901 | MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 1901.10.00 | -Preparations suitable for infants or young children, put up for retail sale | Free |
| 1901.20.00 | -Mixes and doughs for the preparation of bakers' wares of 1905 | 5%
DCS:4% DCT:5% |
| 1901.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 1902 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED: | |
| 1902.1 | -Uncooked pasta, not stuffed or otherwise prepared: | |
| 1902.11.00 | --Containing eggs | 5%
DCS:4% DCT:5% |
| 1902.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 1902.20.00 | -Stuffed pasta, whether or not cooked or otherwise prepared | 5%
DCS:4% DCT:5% |
| 1902.30.00 | -Other pasta | 5%
DCS:4% DCT:5% |
| 1902.40.00 | -Couscous | Free |
| 1903.00.00 | TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS | Free |
| 1904 | PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS (OTHER THAN MAIZE (CORN)) IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED, OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 1904.10.00 | -Prepared foods obtained by the swelling or roasting of cereals or cereal products | 5%
DCS:4% DCT:5% |
| 1904.20 | -Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: | |
| 1904.20.10 | ---"Muesli" type preparations | 5% |
| 1904.20.90 | ---Other | 5%
DCS:4% DCT:5% |
| 1904.30.00 | -Bulgur wheat | Free |
| 1904.90.00 | -Other | 4%
DCS:Free |
| From 1 January 1997 | 4%
DCS:Free |
|
| 1905 | BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS: | |
| 1905.10.00 | -Crispbread | Free |
| 1905.20.00 | -Gingerbread and the like | 5%
DCS:Free |
| 1905.3 | -Sweet biscuits; waffles and wafers: | |
| 1905.31.00 | --Sweet biscuits | 5%
DCS:Free |
| 1905.32.00 | --Waffles and wafers | 5%
DCS:Free |
| 1905.40.00 | -Rusks, toasted bread and similar toasted products | 5%
DCS:Free |
| 1905.90.00 | -Other | 5%
DCS:Free |
20 CHAPTER 20
Preparations of vegetables, fruit, nuts or other parts of plants
Notes.
| 2001 | VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID: | |
| 2001.10.00 | -Cucumbers and gherkins | 5%
CA:2% |
| 2001.90 | -Other: | |
| 2001.90.10 | ---Onions | 5%
CA:2% |
| 2001.90.90 | ---Other | 5% |
| 2002 | TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID: | |
| 2002.10.00 | -Tomatoes, whole or in pieces | 5% |
| From 1 January 1997 | 7%
DC:2% |
|
| From 1 January 1998 | 5% | |
| 2002.90.00 | -Other | 5% |
| From 1 January 1997 | 7%
DC:2% |
|
| From 1 January 1998 | 5% | |
| 2003 | MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID: | |
| 2003.10.00 | -Mushrooms of the genus Agaricus | Free |
| 2003.90 | -Other: | |
| 2003.90.10 | ---Truffles | Free |
| 2003.90.90 | ---Other | 5% |
| 2004 | OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF 2006: | |
| 2004.10.00 | -Potatoes | 5%
DCS:4% DCT:5% |
| 2004.90.00 | -Other vegetables and mixtures of vegetables | 5%
DCS:4% DCT:5% |
| 2005 | OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF 2006: | |
| 2005.10.00 | -Homogenised vegetables | 5%
CA:2% |
| 2005.20.00 | -Potatoes | Free |
| 2005.40.00 | -Peas (Pisum sativum) | 5%
CA:2% |
| 2005.5 | -Beans (Vigna spp., Phaseolus spp.): | |
| 2005.51.00 | --Beans, shelled | Free |
| 2005.59.00 | --Other | 5% |
| 2005.60.00 | -Asparagus | Free |
| 2005.70.00 | -Olives | 5% |
| 2005.80.00 | -Sweet corn (Zea mays var. saccharata) | 5% |
| 2005.9 | -Other vegetables and mixtures of vegetables: | |
| 2005.91.00 | --Bamboo shoots | Free |
| 2005.99.00 | --Other | 5%
CA:2% |
| 2006 | VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED): | |
| 2006.00.10 | ---Vegetables, as follows:
(a) beans; (b) olives; (c) sweet corn |
Free |
| 2006.00.20 | ---Vegetables, as follows:
(a) peas (Pisum sativum); (b) asparagus |
Free |
| 2006.00.3 | ---Vegetables, NSA, and mixtures of vegetables: | |
| 2006.00.31 | ----Frozen | Free |
| 2006.00.39 | ----Other | Free |
| 2006.00.90 | ---Other | 5% |
| 2007 | JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
| 2007.10.00 | -Homogenised preparations | 5% |
| 2007.9 | -Other: | |
| 2007.91.00 | --Citrus fruit | 5% |
| 2007.99.00 | --Other | 5% |
| 2008 | FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 2008.1 | -Nuts, ground-nuts and other seeds, whether or not mixed together: | |
| 2008.11.00 | --Ground-nuts | Free |
| 2008.19.00 | --Other, including mixtures | 5% |
| 2008.20.00 | -Pineapples | 5% |
| 2008.30.00 | -Citrus fruit | Free |
| 2008.40.00 | -Pears | 5% |
| 2008.50.00 | -Apricots | 5% |
| 2008.60.00 | -Cherries | 5%
CA:2% |
| 2008.70.00 | -Peaches, including nectarines | 5% |
| 2008.80.00 | -Strawberries | 5%
CA:Free |
| 2008.9 | -Other, including mixtures other than those of 2008.19.00: | |
| 2008.91.00 | --Palm hearts | Free |
| 2008.93.00 | --Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) | Free |
| 2008.97.00 | --Mixtures | Free |
| 2008.99.00 | --Other | 5%
DCS:Free CA:Free |
| 2009 | FRUIT OR NUT JUICES (INCLUDING GRAPE MUST AND COCONUT WATER) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER: | |
| 2009.1 | -Orange juice: | |
| 2009.11.00 | --Frozen | 5% |
| 2009.12.00 | --Not frozen, of a Brix value not exceeding 20 | 5% |
| 2009.19.00 | --Other | 5% |
| 2009.2 | -Grapefruit juice; pomelo juice: | |
| 2009.21.00 | --Of a Brix value not exceeding 20 | 5%, or, if lower,
$0.45/kg TSS |
| 2009.29.00 | --Other | 5%, or, if lower,
$0.45/kg TSS |
| 2009.3 | -Juice of any other single citrus fruit: | |
| 2009.31 | --Of a Brix value not exceeding 20: | |
| 2009.31.10 | ---Lime juice, unsweetened | Free |
| 2009.31.20 | ---Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids | Free |
| 2009.31.90 | ---Other | 5%, or, if lower,
$0.45/kg TSS |
| 2009.39 | --Other: | |
| 2009.39.10 | ---Lime juice, unsweetened | Free |
| 2009.39.20 | ---Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids | 5% |
| 2009.39.90 | ---Other | 5%, or, if lower,
$0.45/kg TSS |
| 2009.4 | -Pineapple juice: | |
| 2009.41.00 | --Of a Brix value not exceeding 20 | Free |
| 2009.49.00 | --Other | Free |
| 2009.50.00 | -Tomato juice | Free |
| 2009.6 | -Grape juice (including grape must): | |
| 2009.61.00 | --Of a Brix value not exceeding 30 | 5% |
| 2009.69.00 | --Other | 5% |
| 2009.7 | -Apple juice: | |
| 2009.71.00 | --Of a Brix value not exceeding 20 | 5% |
| 2009.79.00 | --Other | Free |
| 2009.8 | -Juice of any other single fruit, nut or vegetable: | |
| 2009.81.00 | --Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice | 5% |
| 2009.89.00 | --Other | 5% |
| 2009.90.00 | -Mixtures of juices | 5% |
21 CHAPTER 21
Miscellaneous edible preparations
Notes.
| 2101 | EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF: | |
| 2101.1 | -Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: | |
| 2101.11.00 | --Extracts, essences and concentrates | Free |
| 2101.12.00 | --Preparations with a basis of extracts, essences or concentrates or with a basis of coffee | Free |
| 2101.20.00 | -Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate | Free |
| 2101.30.00 | -Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | Free |
| 2102 | YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF 3002); PREPARED BAKING POWDERS: | |
| 2102.10.00 | -Active yeasts | Free |
| 2102.20.00 | -Inactive yeasts; other single-cell micro-organisms, dead | Free |
| 2102.30.00 | -Prepared baking powders | Free |
| 2103 | SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD: | |
| 2103.10.00 | -Soya sauce | Free |
| 2103.20.00 | -Tomato ketchup and other tomato sauces | Free |
| 2103.30.00 | -Mustard flour and meal and prepared mustard | Free |
| 2103.90.00 | -Other | Free |
| 2104 | SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS: | |
| 2104.10.00 | -Soups and broths and preparations therefor | 4%
DCS:Free |
| From 1 January 1997 | 4%
DCS:Free |
|
| 2104.20.00 | -Homogenised composite food preparations | Free |
| From 1 January 1997 | 4%
DCS:Free CA:Free |
|
| 2105.00.00 | ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA | 4%
DCS:Free |
| From 1 January 1997 | 4%
DCS:Free |
|
| 2106 | FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 2106.10 | -Protein concentrates and textured protein substances: | |
| 2106.10.10 | ---Protein concentrates | Free |
| 2106.10.20 | ---Textured protein substances | 5%
DCS:4% DCT:5% |
| 2106.90 | -Other: | |
| 2106.90.1 | ---Goods, as follows:
(a) compound alcoholic preparations of a kind used for the manufacture of beverages; (b) food preparations of flour or meal; (c) hydrolysed protein: |
|
| 2106.90.15 | ----Formulated supplementary food, as defined in Additional Note 2 to this Chapter | Free |
| 2106.90.16 | ----Formulated supplementary sports food, as defined in Additional Note 3 to this Chapter | 5%
DCS:4% DCT:5% |
| 2106.90.19 | ----Other | 5%
DCS:4% DCT:5% |
| 2106.90.20 | (Repealed by No 91 of 2021) | |
| 2106.90.9 | ---Other: | |
| 2106.90.95 | ----Formulated supplementary food, as defined in Additional Note 2 to this Chapter | 4%
DCS:Free |
| 2106.90.96 | ----Formulated supplementary sports food, as defined in Additional Note 3 to this Chapter | 4%
DCS:Free |
| 2106.90.99 | ----Other | 4%
DCS:Free |
22 CHAPTER 22
Beverages, spirits and vinegar
Notes.
| 2201 | WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW: | |
| 2201.10.00 | -Mineral waters and aerated waters | Free |
| 2201.90.00 | -Other | Free |
| 2202 | WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON-ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT, NUT OR VEGETABLE JUICES OF 2009: | |
| 2202.10 | -Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | |
| 2202.10.50 | ---Formulated caffeinated beverages, as defined in Additional Note 12 to this Chapter, containing at least 145 mg/L of caffeine | 5%
DCS:4% DCT:5% |
| 2202.10.90 | ---Other | 5%
DCS:4% DCT:5% |
| 2202.9 | -Other: | |
| 2202.91.00 | --Non-alcoholic beer | 5%
DCS:4% DCT:5% |
| 2202.99.00 | --Other | 5%
DCS:4% DCT:5% |
| 2203 | BEER MADE FROM MALT: | |
| 2203.00.20 | ---Having an alcoholic strength by volume not exceeding 1.15% vol | Free |
| 2203.00.6 | ---Other beer, as defined in Additional Note 9 to this Chapter, packaged in an individual container not exceeding 48 L: | |
| 2203.00.63 | ----In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.64 | ----Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.65 | ----In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | ----Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.67 | ----In a containerof 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | ----Other | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.7 | ---Other beer, as defined in Additional Note 9 to this Chapter, packaged in an individual container exceeding 48 L: | |
| 2203.00.71 | ----Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | $5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC:$5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.72 | ----Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | $17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PG:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.79 | ----Other | $22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PG:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.9 | ---Other: | |
| 2203.00.91 | ----Having an alcoholic strength by volume exceeding 1.15% vol, but not exceeding 10% vol | $69.57/L of alcohol
NZ/PG/FI/DC/ LDC: $69.57/L of alcohol |
| 2203.00.99 | ----Other | $69.57/L of alcohol
NZ/PG/FI/DC/ LDC: $69.57/L of alcohol |
| 2204 | WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF 2009: | |
| 2204.10 | -Sparkling wine: | |
| 2204.10.2 | ---In which the natural effervescence is produced solely by secondary fermentation in the bottle: | |
| 2204.10.21 | ----Having an alcoholic strength by volume not exceeding 1.15% vol | 5%
DCS:4% DCT:5% |
| 2204.10.22 | ----Grape wine as defined in Additional Note 3 to this Chapter | 5%
DCS:4% DCT:5% |
| 2204.10.23 | ----Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol DCS:4%, and $66.67/L of alcohol DCT:5%, and $66.67/L of alcohol |
| 2204.10.29 | ----Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:4%, and $51.58/L of alcohol DCT:5%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2204.10.8 | ---Other: | |
| 2204.10.81 | ----Having an alcoholic strength by volume not exceeding 1.15% vol | 5% |
| 2204.10.82 | ----Grape wine as defined in Additional Note 3 to this Chapter | 5% |
| 2204.10.83 | ----Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC: $66.67/L of alcohol |
| 2204.10.89 | ----Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2204.2 | -Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | |
| 2204.21 | --In containers holding 2 L or less: | |
| 2204.21.10 | ---Goods, as follows:
(a) having an alcoholic strength by volume not exceeding 1.15% vol; (b) grape must, not potable |
5% |
| 2204.21.20 | ---Grape wine as defined in Additional Note 3 to this Chapter | 5% |
| 2204.21.30 | ---Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol |
| 2204.21.90 | ---Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2204.22 | --In containers holding more than 2 L but not more than 10 L: | |
| 2204.22.10 | ---Goods, as follows:
(a) having an alcoholic strength by volume not exceeding 1.15% vol; (b) grape must, not potable |
5% |
| 2204.22.20 | ---Grape wine as defined in Additional Note 3 to this Chapter | 5% |
| 2204.22.30 | ---Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $81.21/L of alcohol
NZ/PG/FI/DC/LDC: $81.21/L of alcohol |
| 2204.22.90 | ---Other | 5%, and $81.21/L of alcohol
NZ/PG/FI/DC/LDC: $81.21/L of alcohol |
| 2204.29 | --Other: | |
| 2204.29.10 | ---Goods, as follows:
(a) having an alcoholic strength by volume not exceeding 1.15% vol; (b) grape must, not potable |
5% |
| 2204.29.20 | ---Grape wine as defined in Additional Note 3 to this Chapter | 5% |
| 2204.29.30 | ---Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol |
| 2204.29.90 | ---Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2204.30 | -Other grape must: | |
| 2204.30.10 | ---Grape wine as defined in Additional Note 3 to this Chapter | 5% |
| 2204.30.90 | ---Other | 5% |
| 2205 | VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES: | |
| 2205.10 | -In containers holding 2 L or less: | |
| 2205.10.10 | ---Having an alcoholic strength by volume not exceeding 1.15% vol | 5% |
| 2205.10.20 | ---Grape wine product as defined in Additional Note 4 to this Chapter | 5% |
| 2205.10.30 | ---Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol |
| 2205.10.90 | ---Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2205.90 | -Other: | |
| 2205.90.10 | ---Having an alcoholic strength by volume not exceeding 1.15% vol | 5% |
| 2205.90.20 | ---Grape wine product as defined in Additional Note 4 to this Chapter | 5% |
| 2205.90.30 | ---Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol |
| 2205.90.90 | ---Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2206 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD, SAKÉ); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 2206.00.1 | ---Grape wine-based beverages:
(a) that are goods of neither 2205 nor 2206.00.2; and (b) that include a flavour mentioned in paragraph (a) of Additional Note 4 to this Chapter: |
|
| 2206.00.13 | ----Having an alcoholic strength by volume not exceeding 10% vol | $69.57/L of alcohol
NZ/PG/FI/DC/ LDC: $69.57/L of alcohol |
| 2206.00.14 | ----Having an alcoholic strength by volume exceeding 10% vol | $69.57/L of alcohol
NZ/PG/FI/DC/ LDC: $69.57/L of alcohol |
| 2206.00.2 | ---Grape wine-based beverages:
(a) that are not goods of 2205; and (b) to which subparagraph (b)(ii) of Additional Note 4B to this Chapter applies; and (c) that do not comply with the requirements set out in paragraph (b) of Additional Note 4 to this Chapter: |
|
| 2206.00.21 | ----Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume not exceeding 10% vol | 5%, and $69.57/L of alcohol
DCS:4%, and $69.57/L of alcohol DCT:5%, and $69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol |
| 2206.00.22 | ----Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume exceeding 10% vol | 5%, and $69.57/L of alcohol
DCS:4%, and $69.57/L of alcohol DCT:5%, and $69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol |
| 2206.00.23 | ----Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume not exceeding 10% vol | 5%, and $69.57/L of alcohol
DCS:3%, and $69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol |
| 2206.00.24 | ----Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume exceeding 10% vol | 5%, and $69.57/L of alcohol
DCS:3%, and $69.57/L of alcohol NZ/PG/FI/DC/ LDC: $69.57/L of alcohol |
| 2206.00.30 | ---Beverages, as follows:
(a) grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204, but not containing goods which, if imported separately, would be classified in 2208; (b) grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205, but not containing goods which, if imported separately, would be classified in 2207 or 2208; (c) cider or perry as defined in Additional Note 5 to this Chapter; (d) fruit or vegetable wine as defined in Additional Note 6 to this Chapter but not containing goods which, if imported separately, would beclassified in 2207 or 2208; (e) mead as defined in Additional Note 7 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208; (f) sake as defined in Additional Note 8 to this Chapter |
Free |
| 2206.00.4 | ---Beverages, containing goods which, if imported separately, would be classified in 2207 or 2208, as follows:
(a) grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204; (b) grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205; (c) fruit or vegetable wine as defined in Additional Note 6 to this Chapter; (d) mead as defined in Additional Note 7 to this Chapter: |
|
| 2206.00.41 | ----Containing goods which, if imported separately, would be classified in 2207 | 5%
DCS:4% DCT:5% |
| 2206.00.42 | ----Containing goods which, if imported separately, would be classified in 2208 | 5% DCS:3% |
| 2206.00.5 | ---Beverages, NSA, containing goods which, if imported separately, would be classified in 2207: | |
| 2206.00.51 | ----Having an alcoholic strength by volume not exceeding 1.15% vol | 5%
DCS:4% DCT:5% |
| 2206.00.52 | ----Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol DCS:4%, and $66.67/L of alcohol DCT:5%, and $66.67/L of alcohol |
| 2206.00.59 | ----Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:4%, and $51.58/L of alcohol DCT:5%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2206.00.6 | ---Beverages, NSA, containing goods which, if imported separately, would be classified in 2208: | |
| 2206.00.61 | ----Having an alcoholic strength by volume not exceeding 1.15% vol | 5%
DCS:3% |
| 2206.00.62 | ----Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol DCS:3%, and $66.67/L of alcohol |
| 2206.00.69 | ----Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2206.00.7 | ---Beer, as defined in Additional Note 9 to this Chapter, other than that of 2203, packaged in an individual container not exceeding 48 L, NSA: | |
| 2206.00.71 | ----Having an alcoholic strength by volume not exceeding 1.15% vol | Free |
| 2206.00.72 | ----In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.73 | ----Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.76 | ----In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.77 | ----Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.78 | ----In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.79 | ----Other | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC/LDC: $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.8 | ---Beer, as defined in Additional Note 9 to this Chapter, other than that of 2203, packaged in an individual container exceeding 48 L, NSA: | |
| 2206.00.81 | ----Having an alcoholic strength by volume not exceeding 1.15% vol | Free |
| 2206.00.82 | ----Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | $5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ/PG/FI/DC:$5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.83 | ----Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | $17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PG:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.89 | ----Other | $22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 PG:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 FI:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 DC:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 LDC:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2206.00.9 | ---Other: | |
| 2206.00.91 | ----Having an alcoholic strength by volume not exceeding 1.15% vol | Free |
| 2206.00.92 | ----Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol |
| 2206.00.99 | ----Other | $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2207 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH: | |
| 2207.10.00 | -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:4%, and $51.58/L of alcohol DCT:5%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2207.20 | -Ethyl alcohol and other spirits, denatured, of any strength: | |
| 2207.20.10 | ---Ethanol for use as fuel in an internal combustion engine | 5%, and $0.38143/L
NZ/PNG/FI/DC: $0.38143/L DCS:4%, and $0.38143/L DCT: 5%, and $0.38143/L |
| 2207.20.90 | ---Other | 5%
DCS: 4% DCT: 5% |
| 2208 | UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES: | |
| 2208.20 | -Spirits obtained by distilling grape wine or grape marc: | |
| 2208.20.10 | ---Brandy made wholly from grape wine | 5%, and $48.17/L of alcohol
NZ:$48.17/L of alcohol PG:$48.17/L of alcohol FI:$48.17/L of alcohol DC:$48.17/L of alcohol DCS:3%, and $48.17/L of alcohol LDC:$54.13/L of alcohol |
| 2208.20.90 | ---Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2208.30.00 | -Whiskies | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2208.40.00 | -Rum and other spirits obtained by distilling fermented sugar-cane products | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2208.50.00 | -Gin and Geneva | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2208.60.00 | -Vodka | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2208.70.00 | -Liqueurs and cordials | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2208.90 | -Other: | |
| 2208.90.10 | ---Having an alcoholic strength by volume not exceeding 1.15% vol | 5%
DCS:3% |
| 2208.90.20 | ---Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 5%, and $66.67/L of alcohol
NZ/PG/FI/DC/ LDC: $66.67/L of alcohol DCS:3%, and $66.67/L of alcohol |
| 2208.90.90 | ---Other | 5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol PG:$51.58/L of alcohol FI:$51.58/L of alcohol DC:$51.58/L of alcohol DCS:3%, and $51.58/L of alcohol LDC:$57.97/L of alcohol |
| 2209.00.00 | VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID | Free |
CCH Note:
Sch 2 of No 77 of 2006, commenced 1 July 2006, contains the following transitional provision:
46 Application
The amendments made by items 5 to 45 apply in relation to:
(a) goods imported into Australia on or after 1 July 2006; and
(b) goods imported into Australia before 1 July 2006, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2006.
23 CHAPTER 23
Residues and waste from the food industries; prepared animal fodder
Note.
| 2301 | FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES: | |
| 2301.10.00 | -Flours, meals and pellets, of meat or meat offal; greaves | Free |
| 2301.20.00 | -Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | Free |
| 2302 | BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS: | |
| 2302.10.00 | -Of maize (corn) | Free |
| 2302.30.00 | -Of wheat | Free |
| 2302.40.00 | -Of other cereals | Free |
| 2302.50.00 | -Of leguminous plants | Free |
| 2303 | RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES, BEET-PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS: | |
| 2303.10.00 | -Residues of starch manufacture and similar residues | Free |
| 2303.20.00 | -Beet-pulp, bagasse and other waste of sugar manufacture | Free |
| 2303.30.00 | -Brewing or distilling dregs and waste | Free |
| 2304.00.00 | OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF SOYA-BEAN OIL | Free |
| 2305.00.00 | OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF GROUND-NUT OIL | Free |
| 2306 | OIL-CAKE AND OTHER SOLID RESIDUES, WHETHER OR NOT GROUND OR IN THE FORM OF PELLETS, RESULTING FROM THE EXTRACTION OF VEGETABLE OR MICROBIAL FATS OR OILS, OTHER THAN THOSE OF 2304.00.00 OR 2305.00.00: | |
| 2306.10.00 | -Of cotton seeds | Free |
| 2306.20.00 | -Of linseed | Free |
| 2306.30.00 | -Of sunflower seeds | Free |
| 2306.4 | -Of rape or colza seeds: | |
| 2306.41.00 | --Low erucic acid rape or colza seeds | Free |
| 2306.49.00 | --Other | Free |
| 2306.50.00 | -Of coconut or copra | Free |
| 2306.60.00 | -Of palm nuts or kernels | Free |
| 2306.90.00 | -Other | Free |
| 2307.00.00 | WINE LEES; ARGOL | Free |
| 2308.00.00 | VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED | Free |
| 2309 | PREPARATIONS OF A KIND USED IN ANIMAL FEEDING: | |
| 2309.10.00 | -Dog or cat food, put up for retail sale | Free |
| 2309.90.00 | -Other | Free |
24 CHAPTER 24
Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Notes.
| 2401 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE: | |
| 2401.10.00 | -Tobacco, not stemmed/stripped | Applicable rate (see section 19ACA)/kg NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg |
| 2401.20.00 | -Tobacco, partly or wholly stemmed/stripped | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2401.30.00 | -Tobacco refuse | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2402 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES: | |
| 2402.10 | -Cigars, cheroots and cigarillos, containing tobacco: | |
| 2402.10.20 | ---Not exceeding in weight 0.8 grams per stick of tobacco content | $0.40197/stick
NZ/PG/FI/DC/LDC: $0.40197/stick |
| 2402.10.80 | ---Other | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2402.20 | -Cigarettes containing tobacco: | |
| 2402.20.20 | ---Not exceeding in weight 0.8 grams per stick of tobacco content | $0.40197/stick
NZ/PG/FI/DC/LDC: $0.40197/stick |
| 2402.20.80 | ----Other | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2402.90.00 | -Other | Free |
| 2403 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO; TOBACCO EXTRACTS AND ESSENCES: | |
| 2403.1 | -Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | |
| 2403.11.00 | --Water pipe tobacco specified in Subheading Note 1 to this Chapter | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2403.19 | --Other: | |
| 2403.19.10 | ---In stick form not exceeding in weight 0.8 grams per stick of tobacco content | $0.40197/stick
NZ/PG/FI/DC/LDC: $0.40197/stick |
| 2403.19.90 | ---Other | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2403.9 | -Other: | |
| 2403.91.00 | --"Homogenised" or "reconstituted" tobacco | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2403.99 | --Other: | |
| 2403.99.10 | ---Not containing tobacco | Free |
| 2403.99.80 | ----Other | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2404 | PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY: | |
| 2404.1 | -Products intended for inhalation without combustion: | |
| 2404.11.00 | --Containing tobacco or reconstituted tobacco | Applicable rate (see section 19ACA)/kg of tobacco content NZ/PG/FI/DC/ LDC:
Applicable rate (see section 19ACA)/kg of tobacco content |
| 2404.12 | --Other, containing nicotine: | |
| 2404.12.10 | ---Intended to assist tobacco use cessation | Free |
| 2404.12.90 | ---Other | 5% |
| 2404.19 | --Other: | |
| 2404.19.10 | ---Smoking molasses or shisha not containing tobacco or nicotine | Free |
| 2404.19.90 | ---Other | 5% |
| 2404.9 | -Other: | |
| 2404.91 | --For oral application: | |
| 2404.91.10 | ---Intended to assist tobacco use cessation | Free |
| 2404.91.90 | ---Other | 5% |
| 2404.92 | --For transdermal application: | |
| 2404.92.10 | ---Intended to assist tobacco use cessation | Free |
| 2404.92.90 | ---Other | Free |
| 2404.99 | -Other: | |
| 2404.99.10 | ---Intended to assist tobacco use cessation | Free |
| 2404.99.90 | ---Other | 5% |
Mineral products
25 CHAPTER 25
Salt; sulphur; earths and stone; plastering materials, lime and cement
Notes.
| 2501.00.00 | SALT (INCLUDING TABLE SALT AND DENATURED SALT) AND PURE SODIUM CHLORIDE, WHETHER OR NOT IN AQUEOUS SOLUTION OR CONTAINING ADDED ANTI-CAKING OR FREE-FLOWING AGENTS; SEA WATER | Free |
| 2502.00.00 | UNROASTED IRON PYRITES | Free |
| 2503.00.00 | SULPHUR OF ALL KINDS, OTHER THAN SUBLIMED SULPHUR, PRECIPITATED SULPHUR AND COLLOIDAL SULPHUR | Free |
| 2504 | NATURAL GRAPHITE: | |
| 2504.10.00 | -In powder or in flakes | Free |
| 2504.90.00 | -Other | Free |
| 2505 | NATURAL SANDS OF ALL KINDS, WHETHER OR NOT COLOURED, OTHER THAN METAL-BEARING SANDS OF CHAPTER 26: | |
| 2505.10.00 | -Silica sands and quartz sands | Free |
| 2505.90.00 | -Other | Free |
| 2506 | QUARTZ (OTHER THAN NATURAL SANDS); QUARTZITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE: | |
| 2506.10.00 | -Quartz | Free |
| 2506.20.00 | -Quartzite | Free |
| 2507.00.00 | KAOLIN AND OTHER KAOLINIC CLAYS, WHETHER OR NOT CALCINED | Free |
| 2508 | OTHER CLAYS (NOT INCLUDING EXPANDED CLAYS OF 6806), ANDALUSITE, KYANITE AND SILLIMANITE, WHETHER OR NOT CALCINED; MULLITE; CHAMOTTE OR DINAS EARTHS: | |
| 2508.10.00 | -Bentonite | Free |
| 2508.30.00 | -Fire-clay | Free |
| 2508.40.00 | -Other clays | Free |
| 2508.50.00 | -Andalusite, kyanite and sillimanite | Free |
| 2508.60.00 | -Mullite | Free |
| 2508.70.00 | -Chamotte or dinas earths | Free |
| 2509.00.00 | CHALK | 5%
DCS:4% DCT:5% |
| 2510 | NATURAL CALCIUM PHOSPHATES, NATURAL ALUMINIUM CALCIUM PHOSPHATES AND PHOSPHATIC CHALK: | |
| 2510.10.00 | -Unground | Free |
| 2510.20.00 | -Ground | Free |
| 2511 | NATURAL BARIUM SULPHATE (BARYTES); NATURAL BARIUM CARBONATE (WITHERITE), WHETHER OR NOT CALCINED, OTHER THAN BARIUM OXIDE OF 2816: | |
| 2511.10.00 | -Natural barium sulphate (barytes) | Free |
| 2511.20.00 | -Natural barium carbonate (witherite) | Free |
| 2512.00.00 | SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS | Free |
| 2513 | PUMICE STONE; EMERY; NATURAL CORUNDUM, NATURAL GARNET AND OTHER NATURAL ABRASIVES, WHETHER OR NOT HEAT-TREATED: | |
| 2513.10.00 | -Pumice stone | Free |
| 2513.20.00 | -Emery, natural corundum, natural garnet and other natural abrasives | Free |
| 2514.00.00 | SLATE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE | 5%
DCS:4% DCT:5% |
| 2515 | MARBLE, TRAVERTINE, ECAUSSINE AND OTHER CALCAREOUS MONUMENTAL OR BUILDING STONE OF AN APPARENT SPECIFIC GRAVITY OF 2.5 OR MORE, AND ALABASTER, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE: | |
| 2515.1 | -Marble and travertine: | |
| 2515.11.00 | --Crude or roughly trimmed | 5%
DCS:4% DCT:5% |
| 2515.12.00 | --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 5%
DCS:4% DCT:5% |
| 2515.20.00 | -Ecaussine and other calcareous monumental or building stone; alabaster | Free |
| 2516 | GRANITE, PORPHYRY, BASALT, SANDSTONE AND OTHER MONUMENTAL OR BUILDING STONE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE: | |
| 2516.1 | -Granite: | |
| 2516.11.00 | --Crude or roughly trimmed | Free |
| 2516.12.00 | --Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | Free |
| 2516.20 | -Sandstone: | |
| 2516.20.10 | ---Crude or roughly trimmed | Free |
| 2516.20.20 | ---Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | Free |
| 2516.90.00 | -Other monumental or building stone | Free |
| 2517 | PEBBLES, GRAVEL, BROKEN OR CRUSHED STONE, OF A KIND COMMONLY USED FOR CONCRETE AGGREGATES, FOR ROAD METALLING OR FOR RAILWAY OR OTHER BALLAST, SHINGLE AND FLINT, WHETHER OR NOT HEAT-TREATED; MACADAM OF SLAG, DROSS OR SIMILAR INDUSTRIAL WASTE, WHETHER OR NOT INCORPORATING THE MATERIALS CITED IN THE FIRST PART OF THE HEADING; TARRED MACADAM; GRANULES, CHIPPINGS AND POWDER, OF STONES OF 2515 OR 2516, WHETHER OR NOT HEAT-TREATED: | |
| 2517.10.00 | -Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | Free |
| 2517.20.00 | -Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in 2517.10.00 | Free |
| 2517.30.00 | -Tarred macadam | Free |
| 2517.4 | -Granules, chippings and powder, of stones of 2515 or 2516, whether or not heat-treated: | |
| 2517.41.00 | --Of marble | Free |
| 2517.49.00 | --Other | Free |
| 2518 | DOLOMITE, WHETHER OR NOT CALCINED OR SINTERED, INCLUDING DOLOMITE ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE: | |
| 2518.10.00 | -Dolomite, not calcined or sintered | Free |
| 2518.20.00 | -Calcined or sintered dolomite | Free |
| 2518.30.00 | (Repealed by No 91 of 2021) | |
| 2519 | NATURAL MAGNESIUM CARBONATE (MAGNESITE); FUSED MAGNESIA; DEAD-BURNED (SINTERED) MAGNESIA, WHETHER OR NOT CONTAINING SMALL QUANTITIES OF OTHER OXIDES ADDED BEFORE SINTERING; OTHER MAGNESIUM OXIDE, WHETHER OR NOT PURE: | |
| 2519.10.00 | -Natural magnesium carbonate (magnesite) | Free |
| 2519.90.00 | -Other | Free |
| 2520 | GYPSUM; ANHYDRITE; PLASTERS (CONSISTING OF CALCINED GYPSUM OR CALCIUM SULPHATE) WHETHER OR NOT COLOURED, WITH OR WITHOUT SMALL QUANTITIES OF ACCELERATORS OR RETARDERS: | |
| 2520.10.00 | -Gypsum; anhydrite | Free |
| 2520.20.00 | -Plasters | Free |
| 2521.00.00 | LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONE, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT | Free |
| 2522 | QUICKLIME, SLAKED LIME AND HYDRAULIC LIME, OTHER THAN CALCIUM OXIDE AND HYDROXIDE OF 2825: | |
| 2522.10.00 | -Quicklime | Free |
| 2522.20.00 | -Slaked lime | Free |
| 2522.30.00 | -Hydraulic lime | Free |
| 2523 | PORTLAND CEMENT, ALUMINOUS CEMENT, SLAG CEMENT, SUPERSULPHATE CEMENT AND SIMILAR HYDRAULIC CEMENTS, WHETHER OR NOT COLOURED OR IN THE FORM OF CLINKERS: | |
| 2523.10.00 | -Cement clinkers | Free |
| 2523.2 | -Portland cement: | |
| 2523.21.00 | --White cement, whether or not artificially coloured | Free |
| 2523.29.00 | --Other | Free |
| 2523.30.00 | -Aluminous cement | Free |
| 2523.90.00 | -Other hydraulic cements | Free |
| 2524 | ASBESTOS: | |
| 2524.10.00 | -Crocidolite | Free |
| 2524.90.00 | -Other | Free |
| 2525 | MICA, INCLUDING SPLITTINGS; MICA WASTE: | |
| 2525.10.00 | -Crude mica and mica rifted into sheets or splittings | Free |
| 2525.20.00 | -Mica powder | Free |
| 2525.30.00 | -Mica waste | Free |
| 2526 | NATURAL STEATITE, WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT, BY SAWING OR OTHERWISE, INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDING SQUARE) SHAPE; TALC: | |
| 2526.10.00 | -Not crushed, not powdered | Free |
| 2526.20.00 | -Crushed or powdered | Free |
| 2528.00.00 | NATURAL BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINED), BUT NOT INCLUDING BORATES SEPARATED FROM NATURAL BRINE; NATURAL BORIC ACID CONTAINING NOT MORE THAN 85% OF H3BO3 CALCULATED ON THE DRY WEIGHT | Free |
| 2529 | FELDSPAR; LEUCITE; NEPHELINE AND NEPHELINE SYENITE; FLUORSPAR: | |
| 2529.10.00 | -Feldspar | Free |
| 2529.2 | -Fluorspar: | |
| 2529.21.00 | --Containing by weight 97% or less of calcium fluoride | Free |
| 2529.22.00 | --Containing by weight more than 97% of calcium fluoride | Free |
| 2529.30.00 | -Leucite; nepheline and nepheline syenite | Free |
| 2530 | MINERAL SUBSTANCES NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 2530.10.00 | -Vermiculite, perlite and chlorites, unexpanded | Free |
| 2530.20.00 | -Kieserite, epsomite (natural magnesium sulphates) | Free |
| 2530.90.00 | -Other | Free |
26 CHAPTER 26
Ores, slag and ash
Notes.
| 2601 | IRON ORES AND CONCENTRATES, INCLUDING ROASTED IRON PYRITES: | |
| 2601.1 | -Iron ores and concentrates, other than roasted iron pyrites: | |
| 2601.11.00 | --Non-agglomerated | Free |
| 2601.12.00 | --Agglomerated | Free |
| 2601.20.00 | -Roasted iron pyrites | Free |
| 2602.00.00 | MANGANESE ORES AND CONCENTRATES, INCLUDING FERRUGINOUS MANGANESE ORES AND CONCENTRATES WITH A MANGANESE CONTENT OF 20% OR MORE, CALCULATED ON THE DRY WEIGHT | Free |
| 2603.00.00 | COPPER ORES AND CONCENTRATES | Free |
| 2604.00.00 | NICKEL ORES AND CONCENTRATES | Free |
| 2605.00.00 | COBALT ORES AND CONCENTRATES | Free |
| 2606.00.00 | ALUMINIUM ORES AND CONCENTRATES | Free |
| 2607.00.00 | LEAD ORES AND CONCENTRATES | Free |
| 2608.00.00 | ZINC ORES AND CONCENTRATES | Free |
| 2609.00.00 | TIN ORES AND CONCENTRATES | Free |
| 2610.00.00 | CHROMIUM ORES AND CONCENTRATES | Free |
| 2611.00.00 | TUNGSTEN ORES AND CONCENTRATES | Free |
| 2612 | URANIUM OR THORIUM ORES AND CONCENTRATES: | |
| 2612.10.00 | -Uranium ores and concentrates | Free |
| 2612.20.00 | -Thorium ores and concentrates | Free |
| 2613 | MOLYBDENUM ORES AND CONCENTRATES: | |
| 2613.10.00 | -Roasted | Free |
| 2613.90.00 | -Other | Free |
| 2614.00.00 | TITANIUM ORES AND CONCENTRATES | Free |
| 2615 | NIOBIUM, TANTALUM, VANADIUM OR ZIRCONIUM ORES AND CONCENTRATES: | |
| 2615.10.00 | -Zirconium ores and concentrates | Free |
| 2615.90.00 | -Other | Free |
| 2616 | PRECIOUS METAL ORES AND CONCENTRATES: | |
| 2616.10.00 | -Silver ores and concentrates | Free |
| 2616.90.00 | -Other | Free |
| 2617 | OTHER ORES AND CONCENTRATES: | |
| 2617.10.00 | -Antimony ores and concentrates | Free |
| 2617.90.00 | -Other | Free |
| 2618.00.00 | GRANULATED SLAG (SLAG SAND) FROM THE MANUFACTURE OF IRON OR STEEL | Free |
| 2619.00.00 | SLAG, DROSS (OTHER THAN GRANULATED SLAG), SCALINGS AND OTHER WASTE FROM THE MANUFACTURE OF IRON OR STEEL | Free |
| 2620 | SLAG, ASH AND RESIDUES (OTHER THAN FROM THE MANUFACTURE OF IRON OR STEEL) CONTAINING METALS, ARSENIC OR THEIR COMPOUNDS: | |
| 2620.1 | -Containing mainly zinc: | |
| 2620.11.00 | --Hard zinc spelter | Free |
| 2620.19.00 | --Other | Free |
| 2620.2 | -Containing mainly lead: | |
| 2620.21.00 | --Leaded gasoline sludges and leaded anti-knock compound sludges | Free |
| 2620.29.00 | --Other | Free |
| 2620.30.00 | -Containing mainly copper | Free |
| 2620.40.00 | -Containing mainly aluminium | Free |
| 2620.60.00 | -Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds | Free |
| 2620.9 | -Other: | |
| 2620.91.00 | --Containing antimony, beryllium, cadmium, chromium or their mixtures | Free |
| 2620.99.00 | --Other | Free |
| 2621 | OTHER SLAG AND ASH, INCLUDING SEAWEED ASH (KELP); ASH AND RESIDUES FROM THE INCINERATION OF MUNICIPAL WASTE: | |
| 2621.10.00 | -Ash and residues from the incineration of municipal waste | Free |
| 2621.90.00 | -Other | Free |
27 CHAPTER 27
Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes
Notes.
| 2701 | COAL; BRIQUETTES, OVOIDS AND SIMILAR SOLID FUELS MANUFACTURED FROM COAL: | |
| 2701.1 | -Coal, whether or not pulverised, but not agglomerated: | |
| 2701.11.00 | --Anthracite | Free |
| 2701.12.00 | --Bituminous coal | Free |
| 2701.19.00 | --Other coal | Free |
| 2701.20.00 | -Briquettes, ovoids and similar solid fuels manufactured from coal | Free |
| 2702 | LIGNITE, WHETHER OR NOT AGGLOMERATED, EXCLUDING JET: | |
| 2702.10.00 | -Lignite, whether or not pulverised, but not agglomerated | Free |
| 2702.20.00 | -Agglomerated lignite | Free |
| 2703.00.00 | PEAT (INCLUDING PEAT LITTER), WHETHER OR NOT AGGLOMERATED | Free |
| 2704.00.00 | COKE AND SEMI-COKE OF COAL, OF LIGNITE OR OF PEAT, WHETHER OR NOT AGGLOMERATED; RETORT CARBON | Free |
| 2705.00.00 | COAL GAS, WATER GAS, PRODUCER GAS AND SIMILAR GASES, OTHER THAN PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS | 5%
DCS:Free |
| 2706.00.00 | TAR DISTILLED FROM COAL, FROM LIGNITE OR FROM PEAT, AND OTHER MINERAL TARS, WHETHER OR NOT DEHYDRATED OR PARTIALLY DISTILLED, INCLUDING RECONSTITUTED TARS | Free |
| 2707 | OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS: | |
| 2707.10.00 | -Benzol (benzene) | $0.38143/L
NZ:$0.38143/L PG:$0.38143/L FI:$0.38143/L DC:$0.38143/L LDC:$0.38143/L |
| 2707.20.00 | -Toluol (toluene) | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2707.30.00 | -Xylol (xylenes) | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2707.40.00 | -Naphthalene | Free |
| 2707.50.00 | -Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method) | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2707.9 | -Other: | |
| 2707.91.00 | --Creosote oils | Free |
| 2707.99 | --Other: | |
| 2707.99.10 | ---Phenols | 5%
DCS:4% DCT:5% |
| 2707.99.90 | ---Other | Free |
| 2708 | PITCH AND PITCH COKE, OBTAINED FROM COAL TAR OR FROM OTHER MINERAL TARS: | |
| 2708.10.00 | -Pitch | Free |
| 2708.20.00 | - Pitch coke | Free |
| 2709 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, CRUDE: | |
| 2709.00.10 | - For use as a petroleum refinery feedstock at a factory covered by a licence granted pursuant to Part IV of the Excise Act 1901 | Free |
| 2709.00.90 | - Other | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710 | PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS: | |
| 2710.1 | -Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils: | |
| 2710.12 | --Light oils and preparations: | |
| 2710.12.6 | ---Gasoline: | |
| 2710.12.61 | ----For use as fuel in aircraft | $0.03556/L
NZ/PG/FI/DC/LDC: $0.03556/L |
| 2710.12.62 | ----Blends of gasoline and ethanol | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC: $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 2710.12.69 | ----Other | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.12.70 | 2710.12.70 ---Other refined or partly refined petroleum products; mineral turpentine | $0.38143/L
NZ/PG/FI/ DC/LDC: $0.38143/L |
| 2710.12.90 | ---Other | Free |
| 2710.19 | - Other: | |
| 2710.19.1 | -Crudes, topped or enriched: | |
| 2710.19.2 | - Diesel, other than blends of 2710.20.00: | |
| 2710.19.14 | - For use as a petroleum refinery feedstock at a factory covered by a licence granted under Part IV of the Excise Act 1901 | Free |
| 2710.19.16 | - Other | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.19.2 | - Diesel, other than blends of 2710.19.80: | |
| 2710.19.22 | - Blends of diesel and ethanol | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC: $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 2710.19.28 | - Other | $0.38143/L
NZ/PG/FI/DC/ LDC: $0.38143/L |
| 2710.19.40 | - Kerosene for use as fuel in aircraft | $0.03556/L
NZ/PG/FI/DC/LDC: $0.03556/L |
| 2710.19.5 | - Goods, as follows:
(a) heating oil; (b) kerosene, other than goods of 2710.19.40; (c) fuel oil having the characteristics as defined in Additional Note 1 to this Chapter: |
|
| 2710.19.51 | - Heating oil | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.19.52 | - Kerosene, other than goods of 2710.19.40 | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.19.53 | - Fuel oil having the characteristics as defined in Additional Note 1 to this Chapter | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.19.70 | - Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.19.9 | - Other: | |
| 2710.19.91 | - Petroleum based oils, other than grease of 2710.19.92, including:
(a) lubricant base oils; (b) prepared lubricant additives containing carrier oils; (c) lubricants for engines, gear sets, pumps and bearings; (d) hydraulic fluids; (e) brake fluids; (f) transmission oils; (g) transformer and heat transfer oils |
$0.142/L
NZ/PG/FI/ DC/LDC: $0.142/L |
| 2710.19.92 | - Petroleum based greases | $0.142/kg
NZ/PG/FI/ DC/LDC: $0.142/kg |
| 2710.19.99 | - Other | Free |
| 2710.20.00 | - Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, other than waste oils | $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend
NZ/PG/FI/ DC/LDC: $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 2710.9 | - Waste oils: | |
| 2710.91 | - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs): | |
| 2710.91.1 | - Crudes, topped or enriched: | |
| 2710.91.14 | - For use as a petroleum refinery feedstock at a factory specified in a licence granted under Part IV of the Excise Act 1901 | Free |
| 2710.91.16 | - Other | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.91.2 | - Diesel, other than blends of 2710.91.80: | |
| 2710.91.22 | - Blends of diesel and ethanol | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC: $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 2710.91.28 | - Other | $0.38143/L
NZ/PG/FI/DC/ LDC: $0.38143/L |
| 2710.91.40 | - Kerosene for use as fuel in aircraft | $0.03556/L
NZ/PG/FI/DC/LDC: $0.03556/L |
| 2710.91.5 | - Goods, as follows:
(a) heating oil; (b) kerosene, other than goods of 2710.91.40; c) fuel oil having the characteristics as defined in Additional Note 1 to this Chapter: |
|
| 2710.91.51 | - Heating oil | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.91.52 | - Kerosene, other than goods of 2710.91.40 | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.91.53 | - Fuel oil having the characteristics as defined in Additional Note 1 to this Chapter | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.91.6 | - Gasoline: | |
| 2710.91.61 | - For use as fuel in aircraft | $0.03556/L
NZ/PG/FI/DC/LDC: $0.03556/L |
| 2710.91.62 | - Blends of gasoline and ethanol | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC: $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 2710.91.69 | - Other | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.91.70 | - Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.91.80 | - Blends of biodiesel and other substances | $0.38143/L
of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend NZ/PG/FI/DC/LDC: $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 2710.91.9 | - Other: | |
| 2710.91.91 | - Petroleum based oils, other than grease of 2710.91.92, including:
(a) lubricant base oils; (b) prepared lubricant additives containing carrier oils; (c) lubricants for engines, gear sets, pumps and bearings; (d) hydraulic fluids; (e) brake fluids; (f) transmission oils; (g) transformer and heat transfer oils |
$0.142/L
NZ/PG/FI/ DC/LDC: $0.142/L |
| 2710.91.92 | - Petroleum based greases | $0.142/kg
NZ/PG/FI/ DC/LDC: $0.142/kg |
| 2710.91.99 | - Other | Free |
| 2710.99 | - Other: | |
| 2710.99.1 | - Crudes, topped or enriched: | |
| 2710.99.14 | - For use as a petroleum refinery feedstock at a factory specified in a licence granted under Part IV of the Excise Act 1901 | Free |
| 2710.99.16 | - Other | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.99.2 | - Diesel, other than blends of 2710.99.80: | |
| 2710.99.22 | - Blends of diesel and ethanol | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/ LDC: $0.38143/L of diesel plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 2710.99.28 | - Other | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.99.40 | - Kerosene for use as fuel in aircraft | $0.03556/L
NZ/PG/FI/DC/LDC: $0.03556/L |
| 2710.99.5 | - Goods, as follows:
(a) heating oil; (b) kerosene, other than goods of 2710.99.40; (c) fuel oil having the characteristics as defined in Additional Note 1 to this Chapter: |
|
| 2710.99.51 | - Heating oil | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.99.52 | - Kerosene, other than goods of 2710.99.40 | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.99.53 | - Fuel oil having the characteristics as defined in Additional Note 1 to this Chapter | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.99.6 | - Gasoline: | |
| 2710.99.61 | - For use as fuel in aircraft | $0.03556/L
NZ/PG/FI/DC/LDC: $0.03556/L |
| 2710.99.62 | - Blends of gasoline and ethanol | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend NZ/PG/FI/DC/LDC: $0.38143/L of gasoline plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 2710.99.69 | - Other | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.99.70 | - Other refined or partly refined petroleum products other than lubricants (including lubricant base oils), hydraulic oils, transformer oils and bitumen; mineral turpentine | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2710.99.80 | - Blends of biodiesel and other substances | $0.38143/L
of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend NZ/PG/FI/DC/LDC: $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 2710.99.9 | - Other: | |
| 2710.99.91 | - Petroleum based oils, other than grease of 2710.99.92, including:
(a) lubricant base oils; (b) prepared lubricant additives containing carrier oils; (c) lubricants for engines, gear sets, pumps and bearings; (d) hydraulic fluids; (e) brake fluids; (f) transmission oils; (g) transformer and heat transfer oils |
$0.142/L
NZ/PG/FI/ DC/LDC: $0.142/L |
| 2710.99.92 | - Petroleum based greases | $0.142/kg
NZ/PG/FI/ DC/LDC: $0.142/kg |
| 2710.99.99 | - Other | Free |
| 2711 | PETROLEUM GASES AND OTHER GASEOUS HYDROCARBONS: | |
| 2711.1 | - Liquefied: | |
| 2711.11.00 | - Natural gas | $0.2613/kg
NZ/PG/FI/DC/LDC: $0.2613/kg |
| 2711.12 | - Propane: | |
| 2711.12.10 | - LPG as defined in Additional Note 2 to this Chapter | $0.125/L
NZ/PG/FI/DC/LDC:$0.125/L |
| 2711.12.90 | - Other | Free |
| 2711.13 | - Butanes: | |
| 2711.13.10 | - LPG as defined in Additional Note 2 to this Chapter | $0.125/L
NZ/PG/FI/DC/LDC:$0.125/L |
| 2711.13.90 | - Other | Free |
| 2711.14.00 | - Ethylene, propylene, butylene and butadiene | Free |
| 2711.19.00 | - Other | Free |
| 2711.2 | - In gaseous state: | |
| 2711.21 | - Natural gas: | |
| 2711.21.10 | - CNG as defined in Additional Note 5 to this Chapter | $0.2613/kg
NZ/PG/FI/DC/LDC: $0.2613/kg |
| 2711.21.20 | (Repealed by No 85 of 2012) | |
| 2711.21.90 | - Other | Free |
| 2711.29.00 | - Other | Free |
| 2712 | PETROLEUM JELLY; PARAFFIN WAX, MICRO-CRYSTALLINE PETROLEUM WAX, SLACK WAX, OZOKERITE, LIGNITE WAX, PEAT WAX, OTHER MINERAL WAXES, AND SIMILAR PRODUCTS OBTAINED BY SYNTHESIS OR BY OTHER PROCESSES, WHETHER OR NOT COLOURED: | |
| 2712.10.00 | - Petroleum jelly | Free |
| 2712.20.00 | - Paraffin wax containing by weight less than 0.75% of oil | Free |
| 2712.90.00 | - Other | Free |
| 2713 | PETROLEUM COKE, PETROLEUM BITUMEN AND OTHER RESIDUES OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS: | |
| 2713.1 | - Petroleum coke: | |
| 2713.11.00 | - Not calcined | Free |
| 2713.12.00 | - Calcined | Free |
| 2713.20.00 | - Petroleum bitumen | Free |
| 2713.90.00 | - Other residues of petroleum oils or of oils obtained from bituminous minerals | Free |
| 2714 | BITUMEN AND ASPHALT, NATURAL; BITUMINOUS OR OIL SHALE AND TAR SANDS; ASPHALTITES AND ASPHALTIC ROCKS: | |
| 2714.10.00 | - Bituminous or oil shale and tar sands | Free |
| 2714.90.00 | - Other | Free |
| 2715.00.00 | BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT-BACKS) | Free |
Item 1 of Sch 1 of No 168 of 1997 provides for the amendment of subheading 2710.00.69 by substituting "$0.42797/L" for "$0.34697/L" (wherever occurring). There is no subheading 2710.00.69.
Products of the chemical or allied industries
Notes.28 CHAPTER 28
Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes
Notes.SUB-CHAPTER I
CHEMICAL ELEMENTS
| 2801 | FLUORINE, CHLORINE, BROMINE AND IODINE: | |
| 2801.10.00 | -Chlorine | Free |
| 2801.20.00 | -Iodine | Free |
| 2801.30.00 | -Fluorine; bromine | Free |
| 2802.00.00 | SULPHUR, SUBLIMED OR PRECIPITATED; COLLOIDAL SULPHUR | Free |
| 2803.00.00 | CARBON (CARBON BLACKS AND OTHER FORMS OF CARBON NOT ELSEWHERE SPECIFIED OR INCLUDED) | Free |
| 2804 | HYDROGEN, RARE GASES AND OTHER NON-METALS: | |
| 2804.10.00 | -Hydrogen | Free |
| 2804.2 | -Rare gases: | |
| 2804.21.00 | --Argon | Free |
| 2804.29.00 | --Other | Free |
| 2804.30.00 | -Nitrogen | Free |
| 2804.40.00 | -Oxygen | Free |
| 2804.50.00 | -Boron; tellurium | Free |
| 2804.6 | -Silicon: | |
| 2804.61.00 | --Containing by weight not less than 99.99% of silicon | Free |
| 2804.69.00 | --Other | Free |
| 2804.70.00 | -Phosphorus | Free |
| 2804.80.00 | -Arsenic | Free |
| 2804.90.00 | -Selenium | Free |
| 2805 | ALKALI OR ALKALINE-EARTH METALS; RARE-EARTH METALS, SCANDIUM AND YTTRIUM, WHETHER OR NOT INTERMIXED OR INTERALLOYED; MERCURY: | |
| 2805.1 | -Alkali or alkaline-earth metals: | |
| 2805.11.00 | --Sodium | Free |
| 2805.12.00 | --Calcium | Free |
| 2805.19.00 | --Other | Free |
| 2805.30.00 | -Rare-earth metals, scandium and yttrium whether or not intermixed or interalloyed | Free |
| 2805.40.00 | -Mercury | Free |
SUB-CHAPTER II
INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS
| 2806 | HYDROGEN CHLORIDE (HYDROCHLORIC ACID); CHLOROSULPHURIC ACID: | |
| 2806.10.00 | -Hydrogen chloride (hydrochloric acid) | Free |
| 2806.20.00 | -Chlorosulphuric acid | Free |
| 2807.00.00 | SULPHURIC ACID; OLEUM | Free |
| 2808.00.00 | NITRIC ACID; SULPHONITRIC ACIDS | Free |
| 2809 | DIPHOSPHORUS PENTAOXIDE; PHOSPHORIC ACID; POLYPHOSPHORIC ACIDS, WHETHER OR NOT CHEMICALLY DEFINED: | |
| 2809.10.00 | -Diphosphorus pentaoxide | Free |
| 2809.20 | -Phosphoric acid and polyphosphoric acids: | |
| 2809.20.10 | ---Phosphoric acid, containing by weight:
(a) 0.45%, or more, in a combined amount, of iron, aluminium and magnesium; and (b) 0.5%, or more, of sulphuric acid, based on an acid containing by weight, 75% orthophosphoric acid |
Free |
| 2809.20.90 | ---Other | Free |
| 2810.00.00 | OXIDES OF BORON; BORIC ACIDS | Free |
| 2811 | OTHER INORGANIC ACIDS AND OTHER INORGANIC OXYGEN COMPOUNDS OF NON-METALS: | |
| 2811.1 | -Other inorganic acids: | |
| 2811.11.00 | --Hydrogen fluoride (hydrofluoric acid) | Free |
| 2811.12.00 | --Hydrogen cyanide (hydrocyanic acid) | Free |
| 2811.19.00 | --Other | Free |
| 2811.2 | -Other inorganic oxygen compounds of non-metals: | |
| 2811.21.00 | --Carbon dioxide | Free |
| 2811.22.00 | --Silicon dioxide | Free |
| 2811.29.00 | --Other | Free |
SUB-CHAPTER III
HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS
| 2812 | HALIDES AND HALIDE OXIDES OF NON-METALS: | |
| 2812.1 | -Chlorides and chloride oxides: | |
| 2812.11.00 | --Carbonyl dichloride (phosgene) | Free |
| 2812.12.00 | --Phosphorus oxychloride | Free |
| 2812.13.00 | --Phosphorus trichloride | Free |
| 2812.14.00 | --Phosphorus pentachloride | Free |
| 2812.15.00 | --Sulphur monochloride | Free |
| 2812.16.00 | --Sulphur dichloride | Free |
| 2812.17.00 | --Thionyl chloride | Free |
| 2812.19.00 | --Other | Free |
| 2812.90.00 | -Other | Free |
| 2813 | SULPHIDES OF NON-METALS; COMMERCIAL PHOSPHORUS TRISULPHIDE: | |
| 2813.10.00 | -Carbon disulphide | Free |
| 2813.90.00 | -Other | Free |
SUB-CHAPTER IV
INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METAL
| 2814 | AMMONIA, ANHYDROUS OR IN AQUEOUS SOLUTION: | |
| 2814.10.00 | -Anhydrous ammonia | Free |
| 2814.20.00 | -Ammonia in aqueous solution | Free |
| 2815 | SODIUM HYDROXIDE (CAUSTIC SODA); POTASSIUM HYDROXIDE (CAUSTIC POTASH); PEROXIDES OF SODIUM OR POTASSIUM: | |
| 2815.1 | -Sodium hydroxide (caustic soda): | |
| 2815.11.00 | --Solid | Free |
| 2815.12.00 | --In aqueous solution (soda lye or liquid soda) | Free |
| 2815.20.00 | -Potassium hydroxide (caustic potash) | Free |
| 2815.30.00 | -Peroxides of sodium or potassium | Free |
| 2816 | HYDROXIDE AND PEROXIDE OF MAGNESIUM; OXIDES, HYDROXIDES AND PEROXIDES, OF STRONTIUM OR BARIUM: | |
| 2816.10.00 | -Hydroxide and peroxide of magnesium | Free |
| 2816.40.00 | -Oxides, hydroxides and peroxides, of strontium or barium | Free |
| 2817.00.00 | ZINC OXIDE; ZINC PEROXIDE | Free |
| 2818 | ARTIFICIAL CORUNDUM, WHETHER OR NOT CHEMICALLY DEFINED; ALUMINIUM OXIDE; ALUMINIUM HYDROXIDE: | |
| 2818.10 | -Artificial corundum, whether or not chemically defined: | |
| 2818.10.10 | ---Chemically defined | Free |
| 2818.10.90 | ---Other | Free |
| 2818.20.00 | -Aluminium oxide, other than artificial corundum | Free |
| 2818.30.00 | -Aluminium hydroxide | Free |
| 2819 | CHROMIUM OXIDES AND HYDROXIDES: | |
| 2819.10.00 | -Chromium trioxide | Free |
| 2819.90.00 | -Other | Free |
| 2820 | MANGANESE OXIDES: | |
| 2820.10.00 | -Manganese dioxide | Free |
| 2820.90.00 | -Other | Free |
| 2821 | IRON OXIDES AND HYDROXIDES; EARTH COLOURS CONTAINING 70% OR MORE BY WEIGHT OF COMBINED IRON EVALUATED AS Fe2O3: | |
| 2821.10.00 | -Iron oxides and hydroxides | Free |
| 2821.20.00 | -Earth colours | Free |
| 2822.00.00 | COBALT OXIDES AND HYDROXIDES; COMMERCIAL COBALT OXIDES | Free |
| 2823.00.00 | TITANIUM OXIDES | Free |
| 2824 | LEAD OXIDES; RED LEAD AND ORANGE LEAD: | |
| 2824.10.00 | -Lead monoxide (litharge, massicot) | Free |
| 2824.90.00 | -Other | Free |
| 2825 | HYDRAZINE AND HYDROXYLAMINE AND THEIR INORGANIC SALTS; OTHER INORGANIC BASES; OTHER METAL OXIDES, HYDROXIDES AND PEROXIDES: | |
| 2825.10.00 | -Hydrazine and hydroxylamine and their inorganic salts | Free |
| 2825.20.00 | -Lithium oxide and hydroxide | Free |
| 2825.30.00 | -Vanadium oxides and hydroxides | Free |
| 2825.40.00 | -Nickel oxides and hydroxides | Free |
| 2825.50.00 | -Copper oxides and hydroxides | Free |
| 2825.60.00 | -Germanium oxides and zirconium dioxide | Free |
| 2825.70.00 | -Molybdenum oxides and hydroxides | Free |
| 2825.80.00 | -Antimony oxides | Free |
| 2825.90.00 | -Other | Free |
SUB-CHAPTER V
SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS
| 2826 | FLUORIDES; FLUOROSILICATES, FLUOROALUMINATES AND OTHER COMPLEX FLUORINE SALTS: | |
| 2826.1 | -Fluorides: | |
| 2826.12.00 | --Of aluminium | Free |
| 2826.19.00 | --Other | Free |
| 2826.30.00 | -Sodium hexafluoroaluminate (synthetic cryolite) | Free |
| 2826.90.00 | -Other | Free |
| 2827 | CHLORIDES, CHLORIDE OXIDES AND CHLORIDE HYDROXIDES; BROMIDES AND BROMIDE OXIDES; IODIDES AND IODIDE OXIDES: | |
| 2827.10.00 | -Ammonium chloride | Free |
| 2827.20.00 | -Calcium chloride | Free |
| 2827.3 | -Other chlorides: | |
| 2827.31.00 | --Of magnesium | Free |
| 2827.32.00 | --Of aluminium | Free |
| 2827.35.00 | --Of nickel | Free |
| 2827.39.00 | --Other | Free |
| 2827.4 | -Chloride oxides and chloride hydroxides: | |
| 2827.41.00 | --Of copper | Free |
| 2827.49.00 | --Other | Free |
| 2827.5 | -Bromides and bromide oxides: | |
| 2827.51.00 | --Bromides of sodium or of potassium | Free |
| 2827.59.00 | --Other | Free |
| 2827.60.00 | -Iodides and iodide oxides | Free |
| 2828 | HYPOCHLORITES; COMMERCIAL CALCIUM HYPOCHLORITE; CHLORITES; HYPOBROMITES: | |
| 2828.10.00 | -Commercial calcium hypochlorite and other calcium hypochlorites | Free |
| 2828.90.00 | -Other | Free |
| 2829 | CHLORATES AND PERCHLORATES; BROMATES AND PERBROMATES; IODATES AND PERIODATES: | |
| 2829.1 | -Chlorates: | |
| 2829.11.00 | --Of sodium | Free |
| 2829.19.00 | --Other | Free |
| 2829.90.00 | -Other | Free |
| 2830 | SULPHIDES; POLYSULPHIDES, WHETHER OR NOT CHEMICALLY DEFINED: | |
| 2830.10.00 | -Sodium sulphides | Free |
| 2830.90.00 | -Other | Free |
| 2831 | DITHIONITES AND SULPHOXYLATES: | |
| 2831.10.00 | -Of sodium | Free |
| 2831.90.00 | -Other | Free |
| 2832 | SULPHITES; THIOSULPHATES: | |
| 2832.10.00 | -Sodium sulphites | Free |
| 2832.20.00 | -Other sulphites | Free |
| 2832.30.00 | -Thiosulphates | Free |
| 2833 | SULPHATES; ALUMS; PEROXOSULPHATES (PERSULPHATES): | |
| 2833.1 | -Sodium sulphates: | |
| 2833.11.00 | --Disodium sulphate | Free |
| 2833.19.00 | --Other | Free |
| 2833.2 | -Other sulphates: | |
| 2833.21.00 | --Of magnesium | Free |
| 2833.22.00 | --Of aluminium | Free |
| 2833.24.00 | --Of nickel | Free |
| 2833.25.00 | --Of copper | Free |
| 2833.27.00 | --Of barium | Free |
| 2833.29 | --Other: | |
| 2833.29.10 | ---Of zinc | Free |
| 2833.29.90 | ---Other | Free |
| 2833.30.00 | -Alums | Free |
| 2833.40.00 | -Peroxosulphates (persulphates) | Free |
| 2834 | NITRITES; NITRATES: | |
| 2834.10.00 | -Nitrites | Free |
| 2834.2 | -Nitrates: | |
| 2834.21.00 | --Of potassium | Free |
| 2834.29.00 | --Other | Free |
| 2835 | PHOSPHINATES (HYPOPHOSPHITES), PHOSPHONATES (PHOSPHITES), PHOSPHATES; POLYPHOSPHATES, WHETHER OR NOT CHEMICALLY DEFINED: | |
| 2835.10.00 | -Phosphinates (hypophosphites) and phosphonates (phosphites) | Free |
| 2835.2 | -Phosphates: | |
| 2835.22.00 | --Of mono- or disodium | Free |
| 2835.24.00 | --Of potassium | Free |
| 2835.25.00 | --Calcium hydrogenorthophosphate ("dicalcium phosphate") | Free |
| 2835.26.00 | --Other phosphates of calcium | 5% |
| 2835.29.00 | --Other | Free |
| 2835.3 | -Polyphosphates: | |
| 2835.31.00 | --Sodium triphosphate (sodium tripolyphosphate) | Free |
| 2835.39 | --Other: | |
| 2835.39.10 | ---Of sodium, including pyrophosphates and metaphosphates | 5% |
| 2835.39.90 | ---Other | Free |
| 2836 | CARBONATES; PEROXOCARBONATES (PERCARBONATES); COMMERCIAL AMMONIUM CARBONATE CONTAINING AMMONIUM CARBAMATE: | |
| 2836.20.00 | -Disodium carbonate | Free |
| 2836.30.00 | -Sodium hydrogencarbonate (sodium bicarbonate) | Free |
| 2836.40.00 | -Potassium carbonates | Free |
| 2836.50.00 | -Calcium carbonate | Free |
| 2836.60.00 | -Barium carbonate | Free |
| 2836.9 | -Other: | |
| 2836.91.00 | --Lithium carbonates | Free |
| 2836.92.00 | --Strontium carbonate | Free |
| 2836.99.00 | --Other | Free |
| 2837 | CYANIDES, CYANIDE OXIDES AND COMPLEX CYANIDES: | |
| 2837.1 | -Cyanides and cyanide oxides: | |
| 2837.11.00 | --Of sodium | Free |
| 2837.19.00 | --Other | Free |
| 2837.20.00 | -Complex cyanides | Free |
| 2839 | SILICATES; COMMERCIAL ALKALI METAL SILICATES: | |
| 2839.1 | -Of sodium: | |
| 2839.11.00 | --Sodium metasilicates | Free |
| 2839.19.00 | --Other | Free |
| 2839.90.00 | -Other | Free |
| 2840 | BORATES; PEROXOBORATES (PERBORATES): | |
| 2840.1 | -Disodium tetraborate (refined borax): | |
| 2840.11.00 | --Anhydrous | Free |
| 2840.19.00 | --Other | Free |
| 2840.20.00 | -Other borates | Free |
| 2840.30.00 | -Peroxoborates (perborates) | 5% |
| 2841 | SALTS OF OXOMETALLIC OR PEROXOMETALLIC ACIDS: | |
| 2841.30.00 | -Sodium dichromate | Free |
| 2841.50 | -Other chromates and dichromates; peroxochromates: | |
| 2841.50.20 | ---Goods, as follows:
(a) chromates of zinc or of lead; (b) potassium dichromate |
Free |
| 2841.50.90 | ---Other | 5% |
| 2841.6 | -Manganites, manganates and permanganates: | |
| 2841.61.00 | --Potassium permanganate | Free |
| 2841.69.00 | --Other | Free |
| 2841.70.00 | -Molybdates | Free |
| 2841.80.00 | -Tungstates (wolframates) | Free |
| 2841.90 | -Other: | |
| 2841.90.10 | ---Aluminates | Free |
| 2841.90.90 | ---Other | Free |
| 2842 | OTHER SALTS OF INORGANIC ACIDS OR PEROXOACIDS (INCLUDING ALUMINOSILICATES WHETHER OR NOT CHEMICALLY DEFINED), OTHER THAN AZIDES: | |
| 2842.10 | -Double or complex silicates, including aluminosilicates whether or not chemically defined: | |
| 2842.10.10 | ---Aluminosilicates, not chemically defined | Free |
| 2842.10.90 | ---Other | Free |
| 2842.90.00 | -Other | Free |
SUB-CHAPTER VI
MISCELLANEOUS
| 2843 | COLLOIDAL PRECIOUS METALS; INORGANIC OR ORGANIC COMPOUNDS OF PRECIOUS METALS, WHETHER OR NOT CHEMICALLY DEFINED; AMALGAMS OF PRECIOUS METALS: | |
| 2843.10.00 | -Colloidal precious metals | Free |
| 2843.2 | -Silver compounds: | |
| 2843.21.00 | --Silver nitrate | Free |
| 2843.29.00 | --Other | Free |
| 2843.30.00 | -Gold compounds | Free |
| 2843.90.00 | -Other compounds; amalgams | Free |
| 2844 | RADIOACTIVE CHEMICAL ELEMENTS AND RADIOACTIVE ISOTOPES (INCLUDING THE FISSILE OR FERTILE CHEMICAL ELEMENTS AND ISOTOPES) AND THEIR COMPOUNDS; MIXTURES AND RESIDUES CONTAINING THESE PRODUCTS: | |
| 2844.10.00 | -Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds | Free |
| 2844.20.00 | -Uranium enriched in U235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products | Free |
| 2844.30.00 | -Uranium depleted in U235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products | Free |
| 2844.4 | -Radioactive elements and isotopes and compounds other than those of 2844.10.00, 2844.20.00 or 2844.30.00; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: | |
| 2844.41.00 | --Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds | Free |
| 2844.42.00 | --Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds | Free |
| 2844.43.00 | --Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds | Free |
| 2844.44.00 | --Radioactive residues | Free |
| 2844.50.00 | -Spent (irradiated) fuel elements (cartridges) of nuclear reactors | Free |
| 2845 | ISOTOPES OTHER THAN THOSE OF 2844; COMPOUNDS, INORGANIC OR ORGANIC, OF SUCH ISOTOPES, WHETHER OR NOT CHEMICALLY DEFINED: | |
| 2845.10.00 | -Heavy water (deuterium oxide) | Free |
| 2845.20.00 | -Boron enriched in boron-10 and its compounds | Free |
| 2845.30.00 | -Lithium enriched in lithium-6 and its compounds | Free |
| 2845.40.00 | -Helium-3 | Free |
| 2845.90.00 | -Other | Free |
| 2846 | COMPOUNDS, INORGANIC OR ORGANIC, OF RARE-EARTH METALS, OF YTTRIUM OR OF SCANDIUM OR OF MIXTURES OF THESE METALS: | |
| 2846.10.00 | -Cerium compounds | Free |
| 2846.90.00 | -Other | Free |
| 2847.00.00 | HYDROGEN PEROXIDE, WHETHER OR NOT SOLIDIFIED WITH UREA | 5% |
| 2849 | CARBIDES, WHETHER OR NOT CHEMICALLY DEFINED: | |
| 2849.10.00 | -Of calcium | Free |
| 2849.20.00 | -Of silicon | Free |
| 2849.90.00 | -Other | Free |
| 2850.00.00 | HYDRIDES, NITRIDES, AZIDES, SILICIDES AND BORIDES, WHETHER OR NOT CHEMICALLY DEFINED, OTHER THAN COMPOUNDS WHICH ARE ALSO CARBIDES OF 2849 | Free |
| 2852 | INORGANIC OR ORGANIC COMPOUNDS OF MERCURY, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING AMALGAMS: | |
| 2852.10 | -Chemically defined: | |
| 2852.10.10 | ---Compounds of mercury, as follows:
(a) aluminates; (b) chromates, dichromates or peroxochromates; (c) goods of 2931.90.10; (d) goods of 2937.50.10; (e) peroxoborates (perborates); (f) salts of the carboxylic acids of 2915.70.00, 2915.90.00, 2916.15.00, 2916.19.10 or 2918.9; (g) salts and derivatives of the carboxylic acids of 2917.3, but not including salts of terephthalic acid; (h) toluidine derivatives containing fluoro, nitro or propyl groups; (ij) unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use |
5% |
| 2852.10.20 | ---Compounds of mercury, as follows:
(a) salts and derivatives of acyclic monoamines of 2921.1; (b) salts of acetic acid; (c) salts of triethanolamine |
5%
CA:Free |
| 2852.10.90 | ---Other | Free |
| 2852.90 | -Other: | |
| 2852.90.10 | ---Compounds of mercury, as follows:
(a) polysulphides; (b) polyphosphates; (c) phosphides; (d) carbides; (e) hydrides; (f) azides; (g) nitrides; (h) silicides; (ij) borides; (k) salts of nucleic acids; (l) water insoluble salts of naphthenic acids; (m) tannates and other tannin derivatives; (n) caseinates and other casein derivatives; (o) albuminates and other albumin derivatives; (p) peptonates, peptone derivatives and other protein substances |
Free |
| 2852.90.90 | ---Other, including aluminosilicates | 5% |
| 2853 | PHOSPHIDES, WHETHER OR NOT CHEMICALLY DEFINED, EXCLUDING FERROPHOSPHORUS; OTHER INORGANIC COMPOUNDS (INCLUDING DISTILLED OR CONDUCTIVITY WATER AND WATER OF SIMILAR PURITY); LIQUID AIR (WHETHER OR NOT RARE GASES HAVE BEEN REMOVED); COMPRESSED AIR; AMALGAMS, OTHER THAN AMALGAMS OF PRECIOUS METALS: | |
| 2853.10.00 | -Cyanogen chloride (chlorcyan) | Free |
| 2853.90.00 | -Other | Free |
29 CHAPTER 29
Organic chemicals
Notes.SUB-CHAPTER I
HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
| 2901 | ACYCLIC HYDROCARBONS: | |
| 2901.10.00 | -Saturated | Free |
| 2901.2 | -Unsaturated: | |
| 2901.21.00 | --Ethylene | Free |
| 2901.22.00 | --Propene (propylene) | Free |
| 2901.23.00 | --Butene (butylene) and isomers thereof | Free |
| 2901.24.00 | --Buta-1,3-diene and isoprene | Free |
| 2901.29.00 | --Other | Free |
| 2902 | CYCLIC HYDROCARBONS: | |
| 2902.1 | -Cyclanes, cyclenes and cycloterpenes: | |
| 2902.11.00 | --Cyclohexane | Free |
| 2902.19.00 | --Other | Free |
| 2902.20.00 | -Benzene | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2902.30.00 | -Toluene | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2902.4 | -Xylenes: | |
| 2902.41.00 | ---o-Xylene | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2902.42.00 | --m-Xylene | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2902.43.00 | --p-Xylene | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2902.44.00 | --Mixed xylene isomers | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 2902.50.00 | -Styrene | Free |
| 2902.60.00 | -Ethylbenzene | Free |
| 2902.70.00 | -Cumene | Free |
| 2902.90.00 | -Other | Free |
| 2903 | HALOGENATED DERIVATIVES OF HYDROCARBONS: | |
| 2903.1 | -Saturated chlorinated derivatives of acyclic hydrocarbons: | |
| 2903.11.00 | --Chloromethane (methyl chloride) and chloroethane (ethyl chloride) | Free |
| 2903.12.00 | --Dichloromethane (methylene chloride) | Free |
| 2903.13.00 | --Chloroform (trichloromethane) | Free |
| 2903.14.00 | --Carbon tetrachloride | Free |
| 2903.15.00 | --Ethylene dichloride (ISO) (1,2-dichloroethane) | Free |
| 2903.19.00 | --Other | Free |
| 2903.2 | -Unsaturated chlorinated derivatives of acyclic hydrocarbons: | |
| 2903.21.00 | --Vinyl chloride (chloroethylene) | Free |
| 2903.22.00 | --Trichloroethylene | Free |
| 2903.23.00 | --Tetrachloroethylene (perchloroethylene) | Free |
| 2903.29.00 | --Other | Free |
| 2903.4 | -Saturated fluorinated derivatives of acyclic hydrocarbons: | |
| 2903.41.00 | --Trifluoromethane (HFC-23) | Free |
| 2903.42.00 | --Difluoromethane (HFC-32) | Free |
| 2903.43.00 | --Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152) and 1,1-difluoroethane (HFC-152a) | Free |
| 2903.44.00 | --Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143) | Free |
| 2903.45.00 | --1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134) | Free |
| 2903.46.00 | --1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3-hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa) | Free |
| 2903.47.00 | --1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3-pentafluoropropane (HFC-245ca) | Free |
| 2903.48.00 | --1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee) | Free |
| 2903.49.00 | --Other | Free |
| 2903.5 | -Unsaturated fluorinated derivatives of acyclic hydrocarbons: | |
| 2903.51.00 | --2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3-tetrafluoropropene (HFO-1234ze) and (Z)-1,1,1,4,4,4-hexafluoro-2-butene (HFO-1336mzz) | Free |
| 2903.59.00 | --Other | Free |
| 2903.6 | -Brominated or iodinated derivatives of acyclic hydrocarbons: | |
| 2903.61.00 | --Methyl bromide (bromomethane) | Free |
| 2903.62.00 | --Ethylene dibromide (ISO) (1,2-dibromoethane) | Free |
| 2903.69.00 | --Other | Free |
| 2903.7 | -Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens: | |
| 2903.71.00 | --Chlorodifluoromethane (HCFC-22) | Free |
| 2903.72.00 | --Dichlorotrifluoroethanes (HCFC-123) | 5% |
| 2903.73.00 | --Dichlorofluoroethanes (HCFC-141, 141b) | 5% |
| 2903.74.00 | --Chlorodifluoroethanes (HCFC-142, 142b) | 5% |
| 2903.75.00 | --Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb) | 5% |
| 2903.76.00 | --Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes (Halon-2402) | Free |
| 2903.77.00 | --Other, perhalogenated only with fluorine and chlorine | Free |
| 2903.78.00 | --Other perhalogenated derivatives | Free |
| 2903.79 | --Other: | |
| 2903.79.10 | ---Other chlorofluorinated derivatives | Free |
| 2903.79.90 | ---Other | Free |
| 2903.8 | -Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: | |
| 2903.81.00 | --1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) | Free |
| 2903.82.00 | --Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) | Free |
| 2903.83.00 | --Mirex (ISO) | Free |
| 2903.89.00 | --Other | Free |
| 2903.9 | -Halogenated derivatives of aromatic hydrocarbons: | |
| 2903.91.00 | --Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene | Free |
| 2903.92.00 | 2903.92.00 --Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane) | |
| 2903.93.00 | --Pentachlorobenzene (ISO) | Free |
| 2903.94.00 | --Hexabromobiphenyls | Free |
| 2903.99.00 | --Other | Free |
| 2904 | SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF HYDROCARBONS, WHETHER OR NOT HALOGENATED: | |
| 2904.10.00 | -Derivatives containing only sulpho groups, their salts and ethyl esters | Free |
| 2904.20.00 | -Derivatives containing only nitro or only nitroso groups | Free |
| 2904.3 | -Perfluorooctane sulphonic acid, its salts and perfluorooctane sulphonyl fluoride: | |
| 2904.31.00 | --Perfluorooctane sulphonic acid | Free |
| 2904.32.00 | --Ammonium perfluorooctane sulphonate | Free |
| 2904.33.00 | --Lithium perfluorooctane sulphonate | Free |
| 2904.34.00 | --Potassium perfluorooctane sulphonate | Free |
| 2904.35.00 | --Other salts of perfluorooctane sulphonic acid | Free |
| 2904.36.00 | --Perfluorooctane sulphonyl fluoride | Free |
| 2904.9 | -Other: | |
| 2904.91.00 | --Trichloronitromethane (chloropicrin) | Free |
| 2904.99.00 | --Other | Free |
SUB-CHAPTER II
ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
| 2905 | ACYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2905.1 | -Saturated monohydric alcohols: | |
| 2905.11.00 | --Methanol (methyl alcohol) | Free |
| 2905.12.00 | --Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) | Free |
| 2905.13.00 | --Butan-1-ol (n-butyl alcohol) | Free |
| 2905.14.00 | --Other butanols | Free |
| 2905.16.00 | --Octanol (octyl alcohol) and isomers thereof | Free |
| 2905.17.00 | --Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol) | Free |
| 2905.19 | --Other: | |
| 2905.19.10 | ---Goods, as follows:
(a) 4-methylpentan-2-ol; (b) primary alcohols containing not less than 6 carbon atoms |
5% |
| 2905.19.90 | ---Other | Free |
| 2905.2 | -Unsaturated monohydric alcohols: | |
| 2905.22.00 | --Acyclic terpene alcohols | Free |
| 2905.29.00 | --Other | Free |
| 2905.3 | -Diols: | |
| 2905.31.00 | --Ethylene glycol (ethanediol) | 5% |
| 2905.32.00 | --Propylene glycol (propane-1,2-diol) | Free |
| 2905.39.00 | --Other | Free |
| 2905.4 | -Other polyhydric alcohols: | |
| 2905.41.00 | --2-Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) | Free |
| 2905.42.00 | --Pentaerythritol | Free |
| 2905.43.00 | --Mannitol | Free |
| 2905.44.00 | --D-glucitol (sorbitol) | 5% |
| 2905.45.00 | --Glycerol | Free |
| 2905.49.00 | --Other | Free |
| 2905.5 | -Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols: | |
| 2905.51.00 | --Ethchlorvynol (INN) | Free |
| 2905.59.00 | --Other | Free |
| 2906 | CYCLIC ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2906.1 | -Cyclanic, cyclenic or cycloterpenic: | |
| 2906.11.00 | --Menthol | Free |
| 2906.12.00 | --Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols | Free |
| 2906.13.00 | --Sterols and inositols | Free |
| 2906.19.00 | --Other | Free |
| 2906.2 | -Aromatic: | |
| 2906.21.00 | --Benzyl alcohol | Free |
| 2906.29.00 | --Other | Free |
SUB-CHAPTER III
PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
| 2907 | PHENOLS; PHENOL-ALCOHOLS: | |
| 2907.1 | -Monophenols: | |
| 2907.11.00 | --Phenol (hydroxybenzene) and its salts | 5% |
| 2907.12.00 | --Cresols and their salts | Free |
| 2907.13.00 | --Octylphenol, nonylphenol and their isomers; salts thereof | Free |
| 2907.15.00 | --Naphthols and their salts | Free |
| 2907.19.00 | --Other | Free |
| 2907.2 | -Polyphenols; phenol-alcohols: | |
| 2907.21.00 | --Resorcinol and its salts | Free |
| 2907.22.00 | --Hydroquinone (quinol) and its salts | Free |
| 2907.23.00 | --4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts | Free |
| 2907.29.00 | --Other | Free |
| 2908 | HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PHENOLS OR PHENOL-ALCOHOLS: | |
| 2908.1 | -Derivatives containing only halogen substituents and their salts: | |
| 2908.11.00 | --Pentachlorophenol (ISO) | Free |
| 2908.19.00 | --Other | Free |
| 2908.9 | -Other: | |
| 2908.91.00 | --Dinoseb (ISO) and its salts | Free |
| 2908.92.00 | --4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts | Free |
| 2908.99.00 | --Other | Free |
SUB-CHAPTER IV
ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
| 2909 | ETHERS, ETHER-ALCOHOLS, ETHER-PHENOLS, ETHER-ALCOHOL-PHENOLS, ALCOHOL PEROXIDES, ETHER PEROXIDES, ACETAL AND HEMIACETAL PEROXIDES, KETONE PEROXIDES (WHETHER OR NOT CHEMICALLY DEFINED), AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2909.1 | -Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 2909.11.00 | --Diethyl ether | Free |
| 2909.19.00 | --Other | Free |
| 2909.20.00 | -Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | Free |
| 2909.30.00 | -Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | Free |
| 2909.4 | -Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 2909.41.00 | --2,2'-Oxydiethanol (diethylene glycol, digol) | Free |
| 2909.43.00 | --Monobutyl ethers of ethylene glycol or of diethylene glycol | Free |
| 2909.44.00 | --Other monoalkylethers of ethylene glycol or of diethylene glycol | 5% |
| 2909.49.00 | --Other | 5% |
| 2909.50 | -Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 2909.50.10 | ---Ethylene oxide derivatives | 5% |
| 2909.50.90 | ---Other | Free |
| 2909.60 | -Alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 2909.60.10 | ---Goods, as follows:
(a) ethylene oxide derivatives; (b) di-t-butyl peroxide; (c) ethyl methyl ketone peroxide; (d) t-butyl hydroperoxide |
5% |
| 2909.60.90 | ---Other | Free |
| 2910 | EPOXIDES, EPOXYALCOHOLS, EPOXYPHENOLS AND EPOXYETHERS, WITH A THREE-MEMBERED RING, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2910.10.00 | -Oxirane (ethylene oxide) | Free |
| 2910.20.00 | -Methyloxirane (propylene oxide) | Free |
| 2910.30.00 | -1-Chloro-2,3-epoxypropane (epichlorohydrin) | Free |
| 2910.40.00 | -Dieldrin (ISO, INN) | Free |
| 2910.50.00 | -Endrin (ISO) | Free |
| 2910.90.00 | -Other | Free |
| 2911.00.00 | ACETALS AND HEMIACETALS, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES | Free |
SUB-CHAPTER V
ALDEHYDE-FUNCTION COMPOUNDS
| 2912 | ALDEHYDES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION; CYCLIC POLYMERS OF ALDEHYDES; PARAFORMALDEHYDE: | |
| 2912.1 | -Acyclic aldehydes without other oxygen function: | |
| 2912.11.00 | --Methanal (formaldehyde) | 5% |
| 2912.12.00 | --Ethanal (acetaldehyde) | 5% |
| 2912.19.00 | --Other | Free |
| 2912.2 | -Cyclic aldehydes without other oxygen function: | |
| 2912.21.00 | --Benzaldehyde | Free |
| 2912.29.00 | --Other | Free |
| 2912.4 | -Aldehyde-alcohols, aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: | |
| 2912.41.00 | --Vanillin (4-hydroxy-3-methoxybenzaldehyde) | Free |
| 2912.42.00 | --Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde) | Free |
| 2912.49.00 | --Other | Free |
| 2912.50.00 | -Cyclic polymers of aldehydes | Free |
| 2912.60.00 | -Paraformaldehyde | 5% |
| 2913.00.00 | HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES OF PRODUCTS OF 2912 | Free |
SUB-CHAPTER VI
KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS
| 2914 | KETONES AND QUINONES, WHETHER OR NOT WITH OTHER OXYGEN FUNCTION, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2914.1 | -Acyclic ketones without other oxygen function: | |
| 2914.11.00 | --Acetone | Free |
| 2914.12.00 | --Butanone (methyl ethyl ketone) | Free |
| 2914.13.00 | --4-Methylpentan-2-one (methyl isobutyl ketone) | Free |
| 2914.19.00 | --Other | Free |
| 2914.2 | -Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: | |
| 2914.22.00 | --Cyclohexanone and methylcyclohexanones | Free |
| 2914.23.00 | --Ionones and methylionones | Free |
| 2914.29.00 | --Other | Free |
| 2914.3 | -Aromatic ketones without other oxygen function: | |
| 2914.31.00 | --Phenylacetone (phenylpropan-2-one) | Free |
| 2914.39.00 | --Other | Free |
| 2914.40 | -Ketone-alcohols and ketone-aldehydes: | |
| 2914.40.10 | ---4-Hydroxy-4-methylpentan-2-one (diacetone alcohol) | 5% |
| 2914.40.90 | ---Other | Free |
| 2914.50.00 | -Ketone-phenols and ketones with other oxygen function | Free |
| 2914.6 | -Quinones: | |
| 2914.61.00 | --Anthraquinone | Free |
| 2914.62.00 | --Coenzyme Q10 (ubidecarenone (INN)) | Free |
| 2914.69.00 | --Other | Free |
| 2914.7 | -Halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 2914.71.00 | --Chlordecone (ISO) | Free |
| 2914.79.00 | --Other | Free |
SUB-CHAPTER VII
CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
| 2915 | SATURATED ACYCLIC MONOCARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2915.1 | -Formic acid, its salts and esters: | |
| 2915.11.00 | --Formic acid | Free |
| 2915.12.00 | --Salts of formic acid | Free |
| 2915.13.00 | --Esters of formic acid | 5% |
| 2915.2 | -Acetic acid and its salts; acetic anhydride: | |
| 2915.21.00 | --Acetic acid | Free |
| 2915.24.00 | --Acetic anhydride | 5%
CA:Free |
| 2915.29.00 | --Other | Free |
| 2915.3 | -Esters of acetic acid: | |
| 2915.31.00 | --Ethyl acetate | Free |
| 2915.32.00 | --Vinyl acetate | 5%
CA:Free |
| 2915.33.00 | --n-Butyl acetate | Free |
| 2915.36.00 | --Dinoseb (ISO) acetate | 5%
CA:Free |
| 2915.39 | --Other: | |
| 2915.39.10 | ---Glycerol triacetate | Free |
| 2915.39.20 | ---2-Ethoxyethyl acetate | Free |
| 2915.39.90 | ---Other | 5%
CA:Free |
| 2915.40.00 | -Mono-, di- or trichloroacetic acids, their salts and esters | Free |
| 2915.50.00 | -Propionic acid, its salts and esters | Free |
| 2915.60.00 | -Butanoic acids, pentanoic acids, their salts and esters | Free |
| 2915.70.00 | -Palmitic acid, stearic acid, their salts and esters | Free |
| 2915.90.00 | -Other | 5% |
| 2916 | UNSATURATED ACYCLIC MONOCARBOXYLIC ACIDS, CYCLIC MONOCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2916.1 | -Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: | |
| 2916.11.00 | --Acrylic acid and its salts | Free |
| 2916.12.00 | --Esters of acrylic acid | Free |
| 2916.13.00 | --Methacrylic acid and its salts | Free |
| 2916.14.00 | --Esters of methacrylic acid | Free |
| 2916.15.00 | --Oleic, linoleic or linolenic acids, their salts and esters | Free |
| 2916.16.00 | --Binapacryl (ISO) | Free |
| 2916.19 | --Other: | |
| 2916.19.10 | ---Acids containing not less than 8 and not more than 22 carbon atoms, and their salts and esters | 5% |
| 2916.19.90 | ---Other | Free |
| 2916.20.00 | -Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives | Free |
| 2916.3 | -Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: | |
| 2916.31.00 | --Benzoic acid, its salts and esters | Free |
| 2916.32.00 | --Benzoyl peroxide and benzoyl chloride | Free |
| 2916.34.00 | --Phenylacetic acid and its salts | Free |
| 2916.39.00 | --Other | Free |
| 2917 | POLYCARBOXYLIC ACIDS, THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2917.1 | -Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: | |
| 2917.11.00 | --Oxalic acid, its salts and esters | Free |
| 2917.12.00 | --Adipic acid, its salts and esters | Free |
| 2917.13.00 | --Azelaic acid, sebacic acid, their salts and esters | Free |
| 2917.14.00 | --Maleic anhydride | Free |
| 2917.19.00 | --Other | Free |
| 2917.20.00 | -Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives | Free |
| 2917.3 | -Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: | |
| 2917.32.00 | --Dioctyl orthophthalates | 5% |
| 2917.33.00 | --Dinonyl or didecyl orthophthalates | Free |
| 2917.34.00 | --Other esters of orthophthalic acid | Free |
| 2917.35.00 | --Phthalic anhydride | 5% |
| 2917.36.00 | --Terephthalic acid and its salts | Free |
| 2917.37.00 | --Dimethyl terephthalate | Free |
| 2917.39.00 | --Other | Free |
| 2918 | CARBOXYLIC ACIDS WITH ADDITIONAL OXYGEN FUNCTION AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2918.1 | -Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: | |
| 2918.11.00 | --Lactic acid, its salts and esters | Free |
| 2918.12.00 | --Tartaric acid | Free |
| 2918.13.00 | --Salts and esters of tartaric acid | Free |
| 2918.14.00 | --Citric acid | Free |
| 2918.15.00 | --Salts and esters of citric acid | Free |
| 2918.16.00 | --Gluconic acid, its salts and esters | Free |
| 2918.17.00 | --2,2-Diphenyl-2-hydroxyacetic acid (benzilic acid) | Free |
| 2918.18.00 | --Chlorobenzilate (ISO) | Free |
| 2918.19.00 | --Other | Free |
| 2918.2 | -Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: | |
| 2918.21.00 | --Salicylic acid and its salts | Free |
| 2918.22.00 | --o-Acetylsalicylic acid, its salts and esters | Free |
| 2918.23.00 | --Other esters of salicylic acid and their salts | Free |
| 2918.29.00 | --Other | Free |
| 2918.30.00 | -Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives | Free |
| 2918.9 | -Other: | |
| 2918.91.00 | --2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters | 5% |
| 2918.99.00 | --Other | 5% |
SUB-CHAPTER VIII
ESTERS OF INORGANIC ACIDS OF NON-METALS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES
| 2919 | PHOSPHORIC ESTERS AND THEIR SALTS, INCLUDING LACTOPHOSPHATES; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2919.10.00 | -Tris(2,3-dibromopropyl) phosphate | Free |
| 2919.90.00 | -Other | Free |
| 2920 | ESTERS OF OTHER INORGANIC ACIDS OF NON-METALS (EXCLUDING ESTERS OF HYDROGEN HALIDES) AND THEIR SALTS; THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES: | |
| 2920.1 | -Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 2920.11.00 | Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion) | Free |
| 2920.19.00 | --Other | Free |
| 2920.2 | -Phosphite esters and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives: | |
| 2920.21.00 | --Dimethyl phosphite | Free |
| 2920.22.00 | --Diethyl phosphite | Free |
| 2920.23.00 | --Trimethyl phosphite | Free |
| 2920.24.00 | --Triethyl phosphite | Free |
| 2920.29.00 | --Other | Free |
| 2920.30.00 | -Endosulfan (ISO) | Free |
| 2920.90.00 | -Other | Free |
SUB-CHAPTER IX
NITROGEN-FUNCTION COMPOUNDS
| 2921 | AMINE-FUNCTION COMPOUNDS: | |
| 2921.1 | -Acyclic monoamines and their derivatives; salts thereof: | |
| 2921.11.00 | --Methylamine, di- or trimethylamine and their salts | Free |
| 2921.12.00 | --2-(N,N-Dimethylamino)ethylchloride hydrochloride | Free |
| 2921.13.00 | --2-(N,N-Diethylamino)ethylchloride hydrochloride | 5%
CA:Free |
| 2921.14.00 | --2-(N,N-Diisopropylamino)ethylchloride hydrochloride | 5%
CA:Free |
| 2921.19.00 | --Other | Free |
| 2921.2 | -Acyclic polyamines and their derivatives; salts thereof: | |
| 2921.21.00 | --Ethylenediamine and its salts | Free |
| 2921.22.00 | --Hexamethylenediamine and its salts | Free |
| 2921.29.00 | --Other | Free |
| 2921.30.00 | -Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof | Free |
| 2921.4 | -Aromatic monoamines and their derivatives; salts thereof: | |
| 2921.41.00 | --Aniline and its salts | Free |
| 2921.42.00 | --Aniline derivatives and their salts | Free |
| 2921.43 | --Toluidines and their derivatives; salts thereof: | |
| 2921.43.10 | ---Toluidine derivatives containing fluoro, nitro and propyl groups | 5% |
| 2921.43.90 | ---Other | Free |
| 2921.44.00 | --Diphenylamine and its derivatives; salts thereof | Free |
| 2921.45.00 | --1-Naphthylamine (alpha-naphthylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof | Free |
| 2921.46.00 | --Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof | Free |
| 2921.49.00 | --Other | Free |
| 2921.5 | -Aromatic polyamines and their derivatives; salts thereof: | |
| 2921.51.00 | --o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof | Free |
| 2921.59.00 | --Other | Free |
| 2922 | OXYGEN-FUNCTION AMINO-COMPOUNDS: | |
| 2922.1 | -Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: | |
| 2922.11.00 | --Monoethanolamine and its salts | Free |
| 2922.12.00 | --Diethanolamine and its salts | Free |
| 2922.14.00 | --Dextropropoxyphene (INN) and its salts | Free |
| 2922.15.00 | --Triethanolamine | Free |
| 2922.16.00 | --Diethanolammonium perfluorooctane sulphonate | Free |
| 2922.17.00 | --Methyldiethanolamine and ethyldiethanolamine | Free |
| 2922.18.00 | --2-(N,N-Diisopropylamino)ethanol | Free |
| 2922.19 | --Other: | |
| 2922.19.10 | ---Triethanolamine salts | 5%
CA:Free |
| 2922.19.90 | ---Other | Free |
| 2922.2 | -Amino-naphthols and other amino-phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: | |
| 2922.21.00 | --Aminohydroxynaphthalenesulphonic acids and their salts | Free |
| 2922.29.00 | --Other | Free |
| 2922.3 | -Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: | |
| 2922.31.00 | --Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof | Free |
| 2922.39.00 | --Other | Free |
| 2922.4 | -Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: | |
| 2922.41.00 | --Lysine and its esters; salts thereof | Free |
| 2922.42.00 | --Glutamic acid and its salts | Free |
| 2922.43.00 | --Anthranilic acid and its salts | Free |
| 2922.44.00 | --Tilidine (INN) and its salts | Free |
| 2922.49.00 | --Other | Free |
| 2922.50.00 | Free | |
| 2923 | QUATERNARY AMMONIUM SALTS AND HYDROXIDES; LECITHINS AND OTHER PHOSPHOAMINOLIPIDS, WHETHER OR NOT CHEMICALLY DEFINED: | |
| 2923.10.00 | -Choline and its salts | Free |
| 2923.20.00 | -Lecithins and other phosphoaminolipids | Free |
| 2923.30.00 | -Tetraethylammonium perfluorooctane sulphonate | Free |
| 2923.40.00 | -Didecyldimethylammonium perfluorooctane sulphonate | Free |
| 2923.90.00 | -Other | Free |
| 2924 | CARBOXYAMIDE-FUNCTION COMPOUNDS; AMIDE-FUNCTION COMPOUNDS OF CARBONIC ACID: | |
| 2924.1 | -Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: | |
| 2924.11.00 | --Meprobamate (INN) | Free |
| 2924.12.00 | --Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO) | Free |
| 2924.19.00 | --Other | Free |
| 2924.2 | -Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: | |
| 2924.21.00 | --Ureines and their derivatives; salts thereof | Free |
| 2924.23.00 | --2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts | Free |
| 2924.24.00 | --Ethinamate (INN) | Free |
| 2924.25.00 | --Alachlor (ISO) | Free |
| 2924.29.00 | --Other | Free |
| 2925 | CARBOXYIMIDE-FUNCTION COMPOUNDS (INCLUDING SACCHARIN AND ITS SALTS) AND IMINE-FUNCTION COMPOUNDS: | |
| 2925.1 | -Imides and their derivatives; salts thereof: | |
| 2925.11.00 | --Saccharin and its salts | Free |
| 2925.12.00 | --Glutethimide (INN) | Free |
| 2925.19.00 | --Other | Free |
| 2925.20.00 | -Imines and their derivatives; salts thereof | Free |
| 2925.2 | -Imines and their derivatives; salts thereof: | |
| 2925.21.00 | --Chlordimeform (ISO) | Free |
| 2925.29.00 | --Other | Free |
| 2926 | NITRILE-FUNCTION COMPOUNDS: | |
| 2926.10.00 | -Acrylonitrile | Free |
| 2926.20.00 | -1-Cyanoguanidine (dicyandiamide) | Free |
| 2926.30.00 | --Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane) | Free |
| 2926.40.00 | -alpha-Phenylacetoacetonitrile | Free |
| 2926.90.00 | -Other | Free |
| 2927.00.00 | DIAZO-, AZO- OR AZOXY-COMPOUNDS | Free |
| 2928.00.00 | ORGANIC DERIVATIVES OF HYDRAZINE OR OF HYDROXYLAMINE | Free |
| 2929 | COMPOUNDS WITH OTHER NITROGEN FUNCTION: | |
| 2929.10.00 | -Isocyanates | Free |
| 2929.90.00 | -Other | Free |
SUB-CHAPTER X
ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES
| 2930 | ORGANO-SULPHUR COMPOUNDS: | |
| 2930.10.00 | -2-(N,N-Dimethylamino) ethanethiol | Free |
| 2930.20.00 | -Thiocarbamates and dithiocarbamates | Free |
| 2930.30.00 | -Thiuram mono-, di- or tetrasulphides | Free |
| 2930.40.00 | -Methionine | Free |
| 2930.60.00 | -2-(N,N-Diethylamino)ethanethiol | Free |
| 2930.70.00 | -Bis(2-hydroxyethyl)sulfide (thiodiglycol (INN)) | Free |
| 2930.80.00 | -Aldicarb (ISO), captafol (ISO) and methamidophos (ISO) | Free |
| 2930.90.00 | -Other | Free |
| 2931 | OTHER ORGANO-INORGANIC COMPOUNDS: | |
| 2931.10.00 | -Tetramethyl lead and tetraethyl lead | Free |
| 2931.20.00 | -Tributyltin compounds | Free |
| 2931.4 | -Non-halogenated organo-phosphorous derivatives: | |
| 2931.41.00 | --Dimethyl methylphosphonate | Free |
| 2931.42.00 | --Dimethyl propylphosphonate | Free |
| 2931.43.00 | --Diethyl ethylphosphonate | Free |
| 2931.44.00 | --Methylphosphonic acid | Free |
| 2931.45.00 | --Salt of methylphosphonic acid and (aminoiminomethyl)urea (1 : 1) | Free |
| 2931.46.00 | --2,4,6-Tripropyl-1,3,5,2,4,6-trioxatriphosphinane 2,4,6-trioxide | Free |
| 2931.47.00 | --(5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methyl methylphosphonate | Free |
| 2931.48.00 | --3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro[5.5] undecane 3,9-dioxide | Free |
| 2931.49 | --Other: | |
| 2931.49.10 | ---Glycine derivatives containing phosphono groups | Free |
| 2931.49.90 | ---Other | Free |
| 2931.5 | -Halogenated organo-phosphorous derivatives: | |
| 2931.51.00 | --Methylphosphonic dichloride | Free |
| 2931.52.00 | --Propylphosphonic dichloride | Free |
| 2931.53.00 | --O-(3-chloropropyl) O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate | Free |
| 2931.54.00 | --Trichlorfon (ISO) | Free |
| 2931.59 | --Other: | |
| 2931.59.10 | ---Glycine derivatives containing phosphono groups | 5% |
| 2931.59.90 | ---Other | Free |
| 2931.90 | -Other: | |
| 2931.90.10 | ---Glycine derivatives containing phosphono groups | Free |
| 2931.90.90 | ---Other | Free |
| 2932 | HETEROCYCLIC COMPOUNDS WITH OXYGEN HETERO-ATOM(S) ONLY: | |
| 2932.1 | -Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: | |
| 2932.11.00 | --Tetrahydrofuran | Free |
| 2932.12.00 | --2-Furaldehyde (furfuraldehyde) | Free |
| 2932.13.00 | --Furfuryl alcohol and tetrahydrofurfuryl alcohol | Free |
| 2932.14.00 | --Sucralose | Free |
| 2932.19.00 | --Other | Free |
| 2932.20.00 | -Lactones | Free |
| 2932.9 | -Other: | |
| 2932.91.00 | --Isosafrole | Free |
| 2932.92.00 | --1-(1,3-Benzodioxol-5-yl)propan-2-one | Free |
| 2932.93.00 | --Piperonal | Free |
| 2932.94.00 | --Safrole | Free |
| 2932.95.00 | --Tetrahydrocannabinols (all isomers) | Free |
| 2932.96.00 | --Carbofuran (ISO) | Free |
| 2932.99.00 | --Other | Free |
| 2933 | HETEROCYCLIC COMPOUNDS WITH NITROGEN HETERO-ATOM(S) ONLY: | |
| 2933.1 | -Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: | |
| 2933.11.00 | --Phenazone (antipyrin) and its derivatives | Free |
| 2933.19.00 | --Other | Free |
| 2933.2 | -Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: | |
| 2933.21.00 | --Hydantoin and its derivatives | Free |
| 2933.29.00 | --Other | Free |
| 2933.3 | -Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: | |
| 2933.31.00 | --Pyridine and its salts | Free |
| 2933.32.00 | --Piperidine and its salts | Free |
| 2933.33.00 | --Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN), remifentanil (INN) and trimeperidine (INN); salts thereof | Free |
| 2933.34.00 | --Other fentanyls and their derivatives | Free |
| 2933.35.00 | --3-Quinuclidinol | Free |
| 2933.36.00 | --4-Anilino-N-phenethylpiperidine (ANPP) | Free |
| 2933.37.00 | --N-Phenethyl-4-piperidone (NPP) | Free |
| 2933.39.00 | --Other | Free |
| 2933.4 | -Compounds containing in the structure a quinoline or isoquinoline ring-ystem (whether or not hydrogenated), not further fused: | |
| 2933.41.00 | --Levorphanol (INN) and its salts | Free |
| 2933.49.00 | --Other | Free |
| 2933.5 | -Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: | |
| 2933.52.00 | --Malonylurea (barbituric acid) and its salts | Free |
| 2933.53.00 | --Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof | Free |
| 2933.54.00 | --Other derivatives of malonylurea (barbituric acid); salts thereof | Free |
| 2933.55.00 | --Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof | Free |
| 2933.59.00 | --Other | Free |
| 2933.6 | -Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: | |
| 2933.61.00 | --Melamine | Free |
| 2933.69.00 | --Other | Free |
| 2933.7 | -Lactams: | |
| 2933.71.00 | --6-Hexanelactam (epsilon-caprolactam) | Free |
| 2933.72.00 | --Clobazam (INN) and methyprylon (INN) | Free |
| 2933.79.00 | --Other lactams | Free |
| 2933.9 | -Other: | |
| 2933.91.00 | --Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof | Free |
| 2933.92.00 | --Azinphos-methyl (ISO) | Free |
| 2933.99.00 | --Other | Free |
| 2934 | NUCLEIC ACIDS AND THEIR SALTS, WHETHER OR NOT CHEMICALLY DEFINED; OTHER HETEROCYCLIC COMPOUNDS: | |
| 2934.10.00 | -Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure | Free |
| 2934.20.00 | -Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused | Free |
| 2934.30.00 | -Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused | Free |
| 2934.9 | -Other: | |
| 2934.91.00 | --Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof | Free |
| 2934.92.00 | --Other fentanyls and their derivatives | Free |
| 2934.99.00 | --Other | Free |
| 2935 | SULPHONAMIDES: | |
| 2935.10.00 | -N-Methylperfluorooctane sulphonamide | Free |
| 2935.20.00 | -N-Ethylperfluorooctane sulphonamide | Free |
| 2935.30.00 | -N-Ethyl-N-(2-hydroxyethyl) perfluorooctane sulphonamide | Free |
| 2935.40.00 | -N-(2-Hydroxyethyl)-N-methylperfluorooctane sulphonamide | Free |
| 2935.50.00 | -Other perfluorooctane sulphonamides | Free |
| 2935.90.00 | -Other | Free |
SUB-CHAPTER XI
PROVITAMINS, VITAMINS AND HORMONES
| 2936 | PROVITAMINS AND VITAMINS, NATURAL OR REPRODUCED BY SYNTHESIS (INCLUDING NATURAL CONCENTRATES), DERIVATIVES THEREOF USED PRIMARILY AS VITAMINS, AND INTERMIXTURES OF THE FOREGOING, WHETHER OR NOT IN ANY SOLVENT: | |
| 2936.2 | -Vitamins and their derivatives, unmixed: | |
| 2936.21.00 | --Vitamins A and their derivatives | Free |
| 2936.22.00 | --Vitamin B1 and its derivatives | Free |
| 2936.23.00 | --Vitamin B2 and its derivatives | Free |
| 2936.24.00 | --D- or DL-Pantothenic acid (Vitamin B5) and its derivatives | Free |
| 2936.25.00 | --Vitamin B6 and its derivatives | Free |
| 2936.26.00 | --Vitamin B12 and its derivatives | Free |
| 2936.27.00 | --Vitamin C and its derivatives | Free |
| 2936.28.00 | --Vitamin E and its derivatives | Free |
| 2936.29.00 | --Other vitamins and their derivatives | Free |
| 2936.90.00 | -Other, including natural concentrates | Free |
| 2937 | HORMONES, PROSTAGLANDINS, THROMBOXANES AND LEUKOTRIENES, NATURAL OR REPRODUCED BY SYNTHESIS; DERIVATIVES AND STRUCTURAL ANALOGUES THEREOF, INCLUDING CHAIN MODIFIED POLYPEPTIDES, USED PRIMARILY AS HORMONES: | |
| 2937.1 | -Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: | |
| 2937.11.00 | --Somatotropin, its derivatives and structural analogues | Free |
| 2937.12.00 | --Insulin and its salts | Free |
| 2937.19.00 | --Other | Free |
| 2937.2 | -Steroidal hormones, their derivatives and structural analogues: | |
| 2937.21.00 | --Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) | Free |
| 2937.22.00 | --Halogenated derivatives of corticosteroidal hormones | Free |
| 2937.23.00 | --Oestrogens and progestogens | Free |
| 2937.29.00 | --Other | Free |
| 2937.50 | -Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues: | |
| 2937.50.10 | ---Based on the carboxylic acids of 2918.9 | 5% |
| 2937.50.90 | ---Other | Free |
| 2937.90.00 | -Other | Free |
SUB-CHAPTER XII
GLYCOSIDES AND ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES
| 2938 | GLYCOSIDES, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES: | |
| 2938.10.00 | -Rutoside (rutin) and its derivatives | Free |
| 2938.90.00 | -Other | Free |
| 2939 | ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES: | |
| 2939.1 | -Alkaloids of opium and their derivatives; salts thereof: | |
| 2939.11.00 | --Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof | Free |
| 2939.19.00 | --Other | Free |
| 2939.20.00 | -Alkaloids of cinchona and their derivatives; salts thereof | Free |
| 2939.30.00 | -Caffeine and its salts | Free |
| 2939.4 | -Alkaloids of ephedra and their derivatives; salts thereof: | |
| 2939.41.00 | --Ephedrine and its salts | Free |
| 2939.42.00 | --Pseudoephedrine (INN) and its salts | Free |
| 2939.43.00 | --Cathine (INN) and its salts | Free |
| 2939.44.00 | --Norephedrine and its salts | Free |
| 2939.45.00 | --Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts | Free |
| 2939.49.00 | --Other | Free |
| 2939.5 | -Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof: | |
| 2939.51.00 | --Fenetylline (INN) and its salts | Free |
| 2939.59.00 | --Other | |
| 2939.6 | -Alkaloids of rye ergot and their derivatives; salts thereof: | |
| 2939.61.00 | --Ergometrine (INN) and its salts | Free |
| 2939.62.00 | --Ergotamine (INN) and its salts | Free |
| 2939.63.00 | --Lysergic acid and its salts | Free |
| 2939.69.00 | --Other | Free |
| 2939.7 | -Other, of vegetal origin: | |
| 2939.72.00 | --Cocaine, ecgonine; salts, esters and other derivatives thereof | Free |
| 2939.79.00 | --Other | Free |
| 2939.80.00 | -Other | Free |
SUB-CHAPTER XIII
OTHER ORGANIC COMPOUNDS
| 2940 | SUGARS, CHEMICALLY PURE, OTHER THAN SUCROSE, LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE; SUGAR ETHERS, SUGAR ACETALS AND SUGAR ESTERS, AND THEIR SALTS, OTHER THAN PRODUCTS OF 2937, 2938 OR 2939: | |
| 2940.00.10 | ---Polyols being polyhydroxyether compounds containing 2 or more hydroxyl groups per molecule and containing not less than 50% by weight of reacted propylene oxide, other than polyesters | 5% |
| 2940.00.90 | ---Other | Free |
| 2941 | ANTIBIOTICS: | |
| 2941.10.00 | -Penicillins and their derivatives with a penicillanic acid structure; salts thereof | Free |
| 2941.20.00 | -Streptomycins and their derivatives; salts thereof | Free |
| 2941.30.00 | -Tetracyclines and their derivatives; salts thereof | Free |
| 2941.40.00 | -Chloramphenicol and its derivatives; salts thereof | Free |
| 2941.50.00 | -Erythromycin and its derivatives; salts thereof | Free |
| 2941.90.00 | -Other | Free |
| 2942.00.00 | OTHER ORGANIC COMPOUNDS | Free |
30 CHAPTER 30
Pharmaceutical products
Notes.
| 3001 | GLANDS AND OTHER ORGANS FOR ORGANO-THERAPEUTIC USES, DRIED, WHETHER OR NOT POWDERED; EXTRACTS OF GLANDS OR OTHER ORGANS OR OF THEIR SECRETIONS FOR ORGANO-THERAPEUTIC USES; HEPARIN AND ITS SALTS; OTHER HUMAN OR ANIMAL SUBSTANCES PREPARED FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 3001.20.00 | -Extracts of glands or other organs or of their secretions | Free |
| 3001.90.00 | -Other | Free |
| 3002 | HUMAN BLOOD; ANIMAL BLOOD PREPARED FOR THERAPEUTIC, PROPHYLACTIC OR DIAGNOSTIC USES; ANTISERA, OTHER BLOOD FRACTIONS AND IMMUNOLOGICAL PRODUCTS, WHETHER OR NOT MODIFIED OR OBTAINED BY MEANS OF BIOTECHNOLOGICAL PROCESSES; VACCINES, TOXINS, CULTURES OF MICRO-ORGANISMS (EXCLUDING YEASTS) AND SIMILAR PRODUCTS; CELL CULTURES, WHETHER OR NOT MODIFIED: | |
| 3002.1 | -Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes: | |
| 3002.11.00-3002.19.00 | (Repealed by 91 of 2021) | |
| 3002.4 | -Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: | |
| 3002.41.00 | --Vaccines for human medicine | Free |
| 3002.42.00 | --Vaccines for veterinary medicine | Free |
| 3002.49.00 | --Other | Free |
| 3002.5 | -Cell cultures, whether or not modified: | |
| 3002.51.00 | --Cell therapy products | Free |
| 3002.59.00 | --Other | Free |
| 3002.90.00 | -Other | Free |
| 3003 | MEDICAMENTS (EXCLUDING GOODS OF 3002, 3005 OR 3006) CONSISTING OF TWO OR MORE CONSTITUENTS WHICH HAVE BEEN MIXED TOGETHER FOR THERAPEUTIC OR PROPHYLACTIC USES, NOT PUT UP IN MEASURED DOSES OR IN FORMS OR PACKINGS FOR RETAIL SALE: | |
| 3003.10.00 | -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives | Free |
| 3003.20.00 | -Other, containing antibiotics | Free |
| 3003.3 | -Other, containing hormones or other products of 2937: | |
| 3003.31.00 | --Containing insulin | Free |
| 3003.39.00 | --Other | Free |
| 3003.4 | -Other, containing alkaloids or derivatives thereof: | |
| 3003.41.00 | --Containing ephedrine or its salts | Free |
| 3003.42.00 | --Containing pseudoephedrine (INN) or its salts | Free |
| 3003.43.00 | --Containing norephedrine or its salts | Free |
| 3003.49.00 | --Other | Free |
| 3003.60.00 | -Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter | Free |
| 3003.90.00 | -Other | Free |
| 3004 | MEDICAMENTS (EXCLUDING GOODS OF 3002, 3005 OR 3006) CONSISTING OF MIXED OR UNMIXED PRODUCTS FOR THERAPEUTIC OR PROPHYLACTIC USES, PUT UP IN MEASURED DOSES (INCLUDING THOSE IN THE FORM OF TRANSDERMAL ADMINISTRATION SYSTEMS) OR IN FORMS OR PACKINGS FOR RETAIL SALE: | |
| 3004.10.00 | -Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives | Free |
| 3004.20.00 | -Other, containing antibiotics | Free |
| 3004.3 | -Other, containing hormones or other products of 2937: | |
| 3004.31.00 | --Containing insulin | Free |
| 3004.32.00 | --Containing corticosteroid hormones, their derivatives or structural analogues | Free |
| 3004.39.00 | --Other | Free |
| 3004.4 | -Other, containing alkaloids or derivatives thereof: | |
| 3004.41.00 | --Containing ephedrine or its salts | Free |
| 3004.42.00 | --Containing pseudoephedrine (INN) or its salts | Free |
| 3004.43.00 | --Containing norephedrine or its salts | Free |
| 3004.49.00 | --Other | Free |
| 3004.50.00 | -Other, containing vitamins or other products of 2936 | Free |
| 3004.60.00 | -Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter | Free |
| 3004.90.00 | -Other | Free |
| 3005 | WADDING, GAUZE, BANDAGES AND SIMILAR ARTICLES (FOR EXAMPLE, DRESSINGS, ADHESIVE PLASTERS, POULTICES), IMPREGNATED OR COATED WITH PHARMACEUTICAL SUBSTANCES OR PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY PURPOSES: | |
| 3005.10.00 | -Adhesive dressings and other articles having an adhesive layer | 5%
DCS:Free CA:Free |
| 3005.90 | -Other: | |
| 3005.90.10 | ---Wadding, including cotton wool and absorbent cotton | 5% |
| 3005.90.90 | ---Other | 5%
DCS:Free CA:Free |
| 3006 | PHARMACEUTICAL GOODS SPECIFIED IN NOTE 4 TO THIS CHAPTER: | |
| 3006.10 | -Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: | |
| 3006.10.1 | ---Sterile surgical or dental adhesion barriers, whether or not absorbable, of plastics: | |
| 3006.10.11 | ----Of polymers of vinyl chloride, containing by weight not less than 6% of plasticisers, in the forms described in 3920 | 5%
CA:Free |
| 3006.10.12 | ----Of plastics, in the forms described in 3920, a follows:
(a) of polymers of ethylene; (b) of polymers of styrene; (c) of polymers of vinyl chloride, NSA; (d) of poly(vinyl butyral); (e) of polyamides |
5%
CA:Free |
| 3006.10.13 | ----Of plastics, in the forms described in 3920, as follows:
(a) of cellulose or its chemical derivatives; (b) of amino-resins; (c) of phenolic resins |
Free |
| 3006.10.14 | ----Of plastics, in the forms described in 3921, as follows:
(a) of polymers of styrene; (b) of vinyl chloride; (c) of polyurethanes |
5%
CA:Free |
| 3006.10.15 | ----Of cellulose or its chemical derivatives, coated, covered or laminated, NSA | Free |
| 3006.10.19 | ----Of other plastics | 5% |
| 3006.10.2 | --Sterile surgical or dental adhesion barriers, whether or not absorbable, of textile fabrics: | |
| 3006.10.21 | ----In the form of knitted or crocheted fabrics containing by weight 5% or more of elastomeric yarn or rubber thread | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 3006.10.22 | ----Of other knitted or crocheted fabrics of a width not exceeding 30 cm | Free |
| From 1 January 2010 | 5% | |
| 3006.10.29 | ----Of other knitted or crocheted fabrics | 5% |
| From 1 January 2010 | 5% | |
| 3006.10.90 | ---Other | Free |
| 3006.20.00 | (Repealed by 91 of 2021) | |
| 3006.30.00 | -Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient | Free |
| 3006.40.00 | -Dental cements and other dental fillings; bone reconstruction cements | 5% |
| 3006.50.00 | -First-aid boxes and kits | Free |
| 3006.60.00 | -Chemical contraceptive preparations based on hormones, on other products of 2937 or on spermicides | Free |
| 3006.70.00 | -Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments | 5% |
| 3006.9 | -Other: | |
| 3006.91.00 | --Appliances identifiable for ostomy use | Free |
| 3006.92 | --Waste pharmaceuticals: | |
| 3006.92.10 | ---Goods, as follows:
(a) of goods of 3005.90.10; (b) of goods of 3006.40.00 |
5% |
| 3006.92.20 | ---Of goods of 3005, NSA | 5%
DCS:Free CA:Free |
| 3006.92.30 | ---Of goods of Chapter 30, NSA | Free |
| 3006.92.90 | ---Other | 5% |
| 3006.93.00 | --Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses | Free |
31 CHAPTER 31
Fertilisers
Notes.
| 3101.00.00 | ANIMAL OR VEGETABLE FERTILISERS, WHETHER OR NOT MIXED TOGETHER OR CHEMICALLY TREATED; FERTILISERS PRODUCED BY THE MIXING OR CHEMICAL TREATMENT OF ANIMAL OR VEGETABLE PRODUCTS | Free |
| 3102 | MINERAL OR CHEMICAL FERTILISERS, NITROGENOUS: | |
| 3102.10.00 | -Urea, whether or not in aqueous solution | Free |
| 3102.2 | -Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: | |
| 3102.21.00 | --Ammonium sulphate | Free |
| 3102.29.00 | --Other | Free |
| 3102.30.00 | -Ammonium nitrate, whether or not in aqueous solution | Free |
| 3102.40.00 | -Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances | Free |
| 3102.50.00 | -Sodium nitrate | Free |
| 3102.60.00 | -Double salts and mixtures of calcium nitrate and ammonium nitrate | Free |
| 3102.80.00 | -Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution | Free |
| 3102.90.00 | -Other, including mixtures not specified in the foregoing subheadings | Free |
| 3103 | MINERAL OR CHEMICAL FERTILISERS, PHOSPHATIC: | |
| 3103.1 | -Superphosphates: | |
| 3103.11.00 | --Containing by weight 35% or more of diphosphorus pentaoxide (P2O5) | Free |
| 3103.19.00 | --Other | Free |
| 3103.90.00 | -Other | Free |
| 3104 | MINERAL OR CHEMICAL FERTILISERS, POTASSIC: | |
| 3104.20.00 | -Potassium chloride | Free |
| 3104.30.00 | -Potassium sulphate | Free |
| 3104.90.00 | -Other | Free |
| 3105 | MINERAL OR CHEMICAL FERTILISERS CONTAINING TWO OR THREE OF THE FERTILISING ELEMENTS NITROGEN, PHOSPHORUS AND POTASSIUM; OTHER FERTILISERS; GOODS OF THIS CHAPTER IN TABLETS OR SIMILAR FORMS OR IN PACKAGES OF A GROSS WEIGHT NOT EXCEEDING 10 kg: | |
| 3105.10.00 | -Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg | Free |
| 3105.20.00 | -Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium | Free |
| 3105.30.00 | -Diammonium hydrogenorthophosphate (diammonium phosphate) | Free |
| 3105.40.00 | -Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | Free |
| 3105.5 | -Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus: | |
| 3105.51.00 | --Containing nitrates and phosphates | Free |
| 3105.59.00 | --Other | Free |
| 3105.60.00 | -Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium | Free |
| 3105.90.00 | -Other | Free |
32 CHAPTER 32
Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Notes.
| 3201 | TANNING EXTRACTS OF VEGETABLE ORIGINS; TANNINS AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES: | |
| 3201.10.00 | -Quebracho extract | Free |
| 3201.20.00 | -Wattle extract | Free |
| 3201.90.00 | -Other | Free |
| 3202 | SYNTHETIC ORGANIC TANNING SUBSTANCES; INORGANIC TANNING SUBSTANCES; TANNING PREPARATIONS, WHETHER OR NOT CONTAINING NATURAL TANNING SUBSTANCES; ENZYMATIC PREPARATIONS FOR PRE-TANNING: | |
| 3202.10.00 | -Synthetic organic tanning substances | Free |
| 3202.90.00 | -Other | Free |
| 3203.00.00 | COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN (INCLUDING DYEING EXTRACTS BUT EXCLUDING ANIMAL BLACK), WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOURING MATTER OF VEGETABLE OR ANIMAL ORIGIN | Free |
| 3204 | SYNTHETIC ORGANIC COLOURING MATTER, WHETHER OR NOT CHEMICALLY DEFINED; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON SYNTHETIC ORGANIC COLOURING MATTER; SYNTHETIC ORGANIC PRODUCTS OF A KIND USED AS FLUORESCENT BRIGHTENING AGENTS OR AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED: | |
| 3204.1 | -Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter: | |
| 3204.11.00 | --Disperse dyes and preparations based thereon | 5% |
| 3204.12.00 | --Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon | 5% |
| 3204.13.00 | --Basic dyes and preparations based thereon | 5% |
| 3204.14.00 | --Direct dyes and preparations based thereon | Free |
| 3204.15.00 | --Vat dyes (including those usable in that state as pigments) and preparations based thereon | Free |
| 3204.16.00 | --Reactive dyes and preparations based thereon | 5% |
| 3204.17.00 | --Pigments and preparations based thereon | 5% |
| 3204.18.00 | --Carotenoid colouring matters and preparations based thereon | 5% |
| 3204.19.00 | --Other, including mixtures of colouring matter of two or more of 3204.11.00 to 3204.19.00 | 5% |
| 3204.20.00 | -Synthetic organic products of a kind used as fluorescent brightening agents | Free |
| 3204.90.00 | -Other | 5% |
| 3205.00.00 | COLOUR LAKES; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER BASED ON COLOUR LAKES | Free |
| 3206 | OTHER COLOURING MATTER; PREPARATIONS AS SPECIFIED IN NOTE 3 TO THIS CHAPTER, OTHER THAN THOSE OF 3203.00.00, 3204 OR 3205.00.00; INORGANIC PRODUCTS OF A KIND USED AS LUMINOPHORES, WHETHER OR NOT CHEMICALLY DEFINED: | |
| 3206.1 | -Pigments and preparations based on titanium dioxide: | |
| 3206.11.00 | --Containing 80% or more by weight of titanium dioxide calculated on the dry matter | 5% |
| 3206.19.00 | --Other | 5% |
| 3206.20.00 | -Pigments and preparations based on chromium compounds | 5% |
| 3206.4 | -Other colouring matter and other preparations: | |
| 3206.41.00 | --Ultramarine and preparations based thereon | Free |
| 3206.42.00 | --Lithopone and other pigments and preparations based on zinc sulphide | Free |
| 3206.49 | --Other: | |
| 3206.49.10 | ---Goods, as follows:
(a) pigments and preparations based on cadmium compounds; (b) pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) |
Free |
| 3206.49.90 | ---Other | 5% |
| 3206.50.00 | -Inorganic products of a kind used as luminophores | Free |
| 3207 | PREPARED PIGMENTS, PREPARED OPACIFIERS AND PREPARED COLOURS, VITRIFIABLE ENAMELS AND GLAZES, ENGOBES (SLIPS), LIQUID LUSTRES AND SIMILAR PREPARATIONS, OF A KIND USED IN THE CERAMIC, ENAMELLING OR GLASS INDUSTRY; GLASS FRIT AND OTHER GLASS, IN THE FORM OF POWDER, GRANULES OR FLAKES: | |
| 3207.10.00 | -Prepared pigments, prepared opacifiers, prepared colours and similar preparations | Free |
| 3207.20.00 | -Vitrifiable enamels and glazes, engobes (slips) and similar preparations | 5% |
| 3207.30.00 | -Liquid lustres and similar preparations | Free |
| 3207.40.00 | -Glass frit and other glass, in the form of powder, granules or flakes | Free |
| 3208 | PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN A NON-AQUEOUS MEDIUM; SOLUTIONS AS DEFINED IN NOTE 4 TO THIS CHAPTER: | |
| 3208.10.00 | -Based on polyesters | 5% |
| 3208.20.00 | -Based on acrylic or vinyl polymers | 5% |
| 3208.90.00 | -Other | 5% |
| 3209 | PAINTS AND VARNISHES (INCLUDING ENAMELS AND LACQUERS) BASED ON SYNTHETIC POLYMERS OR CHEMICALLY MODIFIED NATURAL POLYMERS, DISPERSED OR DISSOLVED IN AN AQUEOUS MEDIUM: | |
| 3209.10.00 | -Based on acrylic or vinyl polymers | 5% |
| 3209.90.00 | -Other | 5% |
| 3210.00.00 | OTHER PAINTS AND VARNISHES (INCLUDING ENAMELS, LACQUERS AND DISTEMPERS); PREPARED WATER PIGMENTS OF A KIND USED FOR FINISHING LEATHER | 5% |
| 3211.00.00 | PREPARED DRIERS | 5% |
| 3212 | PIGMENTS (INCLUDING METALLIC POWDERS AND FLAKES) DISPERSED IN NON-AQUEOUS MEDIA, IN LIQUID OR PASTE FORM, OF A KIND USED IN THE MANUFACTURE OF PAINTS (INCLUDING ENAMELS); STAMPING FOILS; DYES AND OTHER COLOURING MATTER PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE: | |
| 3212.10.00 | -Stamping foils | 5% |
| 3212.90.00 | -Other | 5% |
| 3213 | ARTISTS', STUDENTS' OR SIGNBOARD PAINTERS' COLOURS, MODIFYING TINTS, AMUSEMENT COLOURS AND THE LIKE, IN TABLETS, TUBES, JARS, BOTTLES, PANS OR IN SIMILAR FORMS OR PACKINGS: | |
| 3213.10.00 | -Colours in sets | 5% |
| 3213.90.00 | -Other | 5% |
| 3214 | GLAZIERS' PUTTY, GRAFTING PUTTY, RESIN CEMENTS, CAULKING COMPOUNDS AND OTHER MASTICS; PAINTERS' FILLINGS; NON-REFRACTORY SURFACING PREPARATIONS FOR FACADES, INDOOR WALLS, FLOORS, CEILINGS OR THE LIKE: | |
| 3214.10.00 | -Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings | 5%
CA:Free |
| 3214.90.00 | -Other | 5%
CA:Free |
| 3215 | PRINTING INK, WRITING OR DRAWING INK AND OTHER INKS, WHETHER OR NOT CONCENTRATED OR SOLID: | |
| 3215.1 | -Printing ink: | |
| 3215.11.00 | --Black | Free |
| 3215.19.00 | --Other | Free |
| 3215.90.00 | -Other | 5% |
33 CHAPTER 33
Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Notes.
| 3301 | ESSENTIAL OILS (TERPENELESS OR NOT), INCLUDING CONCRETES AND ABSOLUTES; RESINOIDS; EXTRACTED OLEORESINS; CONCENTRATES OF ESSENTIAL OILS IN FATS, IN FIXED OILS, IN WAXES OR THE LIKE, OBTAINED BY ENFLEURAGE OR MACERATION; TERPENIC BY-PRODUCTS OF THE DETERPENATION OF ESSENTIAL OILS; AQUEOUS DISTILLATES AND AQUEOUS SOLUTIONS OF ESSENTIAL OILS: | |
| 3301.1 | -Essential oils of citrus fruit: | |
| 3301.12.00 | --Of orange | Free |
| 3301.13.00 | --Of lemon | Free |
| 3301.19.00 | --Other | Free |
| 3301.2 | -Essential oils other than those of citrus fruit: | |
| 3301.24.00 | --Of peppermint (Mentha piperita) | Free |
| 3301.25.00 | --Of other mints | Free |
| 3301.29.00 | --Other | Free |
| 3301.30.00 | -Resinoids | Free |
| 3301.90.00 | -Other | Free |
| 3302 | MIXTURES OF ODORIFEROUS SUBSTANCES AND MIXTURES (INCLUDING ALCOHOLIC SOLUTIONS) WITH A BASIS OF ONE OR MORE OF THESE SUBSTANCES, OF A KIND USED AS RAW MATERIALS IN INDUSTRY; OTHER PREPARATIONS BASED ON ODORIFEROUS SUBSTANCES, OF A KIND USED FOR THE MANUFACTURE OF BEVERAGES: | |
| 3302.10 | -Of a kind used in the food or drink industries: | |
| 3302.10.1 | ---Of a kind used in the manufacture of beverages: | |
| 3302.10.11 | ----Preparations known as "Angostura aromatic bitters" | Free |
| 3302.10.12 | ----Compound alcoholic preparations, NSA | 5%
DCS:4% DCT:5% |
| 3302.10.19 | ----Other | 4%
DCS:Free |
| From 1 January 1997 | 4%
DCS:Free |
|
| 3302.10.90 | ---Other | 5% |
| 3302.90.00 | -Other | 5% |
| 3303.00.00 | PERFUMES AND TOILET WATERS | 5% |
| 3304 | BEAUTY OR MAKE-UP PREPARATIONS AND PREPARATIONS FOR THE CARE OF THE SKIN (OTHER THAN MEDICAMENTS), INCLUDING SUN SCREEN OR SUN TAN PREPARATIONS; MANICURE OR PEDICURE PREPARATIONS: | |
| 3304.10.00 | -Lip make-up preparations | 5% |
| 3304.20.00 | -Eye make-up preparations | 5% |
| 3304.30.00 | -Manicure or pedicure preparations | 5% |
| 3304.9 | -Other: | |
| 3304.91.00 | --Powders, whether or not compressed | 5% |
| 3304.99.00 | --Other | 5% |
| 3305 | PREPARATIONS FOR USE ON THE HAIR: | |
| 3305.10.00 | -Shampoos | 5% |
| 3305.20.00 | -Preparations for permanent waving or straightening | 5% |
| 3305.30.00 | -Hair lacquers | 5% |
| 3305.90.00 | -Other | 5% |
| 3306 | PREPARATIONS FOR ORAL OR DENTAL HYGIENE, INCLUDING DENTURE FIXATIVE PASTES AND POWDERS; YARN USED TO CLEAN BETWEEN THE TEETH (DENTAL FLOSS), IN INDIVIDUAL RETAIL PACKAGES: | |
| 3306.10.00 | -Dentifrices | 5% |
| 3306.20 | -Yarn used to clean between the teeth (dental floss): | |
| 3306.20.10 | ---Of high tenacity yarn of nylon or other polyamides | Free |
| 3306.20.90 | ---Other | 5%
DC:5% |
| 3306.90.00 | -Other | 5% |
| 3307 | PRE-SHAVE, SHAVING OR AFTER-SHAVE PREPARATIONS, PERSONAL DEODORANTS, BATH PREPARATIONS, DEPILATORIES AND OTHER PERFUMERY, COSMETIC OR TOILET PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED ROOM DEODORISERS, WHETHER OR NOT PERFUMED OR HAVING DISINFECTANT PROPERTIES: | |
| 3307.10.00 | -Pre-shave, shaving or after-shave preparations | 5% |
| 3307.20.00 | -Personal deodorants and antiperspirants | 5% |
| 3307.30.00 | -Perfumed bath salts and other bath preparations | 5% |
| 3307.4 | -Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: | |
| 3307.41.00 | --"Agarbatti" and other odoriferous preparations which operate by burning | Free |
| 3307.49.00 | --Other | 5% |
| 3307.90.00 | -Other | 5% |
34 CHAPTER 34
Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
Notes.
| 3401 | SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR USE AS SOAP, IN THE FORM OF BARS, CAKES, MOULDED PIECES OR SHAPES, WHETHER OR NOT CONTAINING SOAP; ORGANIC SURFACE-ACTIVE PRODUCTS AND PREPARATIONS FOR WASHING THE SKIN, IN THE FORM OF LIQUID OR CREAM AND PUT UP FOR RETAIL SALE, WHETHER OR NOT CONTAINING SOAP; PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT: | |
| 3401.1 | -Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: | |
| 3401.11.00 | --For toilet use (including medicated products) | 5% |
| 3401.19.00 | --Other | 5% |
| 3401.20.00 | -Soap in other forms | 5% |
| 3401.30.00 | -Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap | 5% |
| 3402 | ORGANIC SURFACE-ACTIVE AGENTS (OTHER THAN SOAP); SURFACE-ACTIVE PREPARATIONS, WASHING PREPARATIONS (INCLUDING AUXILIARY WASHING PREPARATIONS) AND CLEANING PREPARATIONS, WHETHER OR NOT CONTAINING SOAP, OTHER THAN THOSE OF 3401: | |
| 3402.3 | -Anionic organic surface-active agents, whether or not put up for retail sale: | |
| 3402.31.00 | --Linear alkylbenzene sulphonic acids and their salts | Free |
| 3402.39.00 | --Other | 5% |
| 3402.4 | -Other organic surface-active agents, whether or not put up for retail sale: | |
| 3402.41.00 | --Cationic | 5% |
| 3402.42.00 | --Non-ionic | 5% |
| 3402.49.00 | --Other | 5% |
| 3402.50.00 | -Preparations put up for retail sale | 5% |
| 3402.90.00 | -Other | 5% |
| 3403 | LUBRICATING PREPARATIONS (INCLUDING CUTTING-OIL PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, ANTI-RUST OR ANTI-CORROSION PREPARATIONS AND MOULD RELEASE PREPARATIONS, BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER, FURSKINS OR OTHER MATERIALS, BUT EXCLUDING PREPARATIONS CONTAINING, AS BASIC CONSTITUENTS, 70% OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS: | |
| 3403.1 | -Containing petroleum oils or oils obtained from bituminous minerals: | |
| 3403.11 | --Preparations for the treatment of textile materials, leather, furskins or other materials: | |
| 3403.11.10 | ---In solid or semi-solid form | $0.142/kg
NZ/PG/FI/ DC/LDC: $0.142/kg |
| 3403.11.90 | ---Other | $0.142/L
NZ/PG/FI/ DC/LDC: $0.142/L |
| 3403.19 | --Other: | |
| 3403.19.10 | ---In solid or semi-solid form | $0.142/kg
NZ/PG/FI/ DC/LDC: $0.142/kg |
| 3403.19.90 | ---Other | $0.142/L
NZ/PG/FI/ DC/LDC: $0.142/L |
| 3403.9 | -Other: | |
| 3403.91 | --Preparations for the treatment of textile materials, leather, furskins or other materials: | |
| 3403.91.10 | ---In solid or semi-solid form | $0.142/kg
NZ/PG/FI/ DC/LDC: $0.142/kg |
| 3403.91.90 | ---Other | $0.142/L
NZ/PG/FI/ DC/LDC: $0.142/L |
| 3403.99 | --Other: | |
| 3403.99.10 | ---In solid or semi-solid form | $0.142/kg
NZ/PG/FI/ DC/LDC: $0.142/kg |
| 3403.99.90 | ---Other | $0.142/L
NZ/PG/FI/ DC/LDC: $0.142/L |
| 3404 | ARTIFICIAL WAXES AND PREPARED WAXES: | |
| 3404.20.00 | -Of poly(oxyethylene) (polyethylene glycol) | Free |
| 3404.90.00 | -Other | 5% |
| 3405 | POLISHES AND CREAMS, FOR FOOTWEAR, FURNITURE, FLOORS, COACHWORK, GLASS OR METAL, SCOURING PASTES AND POWDERS AND SIMILAR PREPARATIONS (WHETHER OR NOT IN THE FORM OF PAPER, WADDING, FELT, NONWOVENS, CELLULAR PLASTICS OR CELLULAR RUBBER, IMPREGNATED, COATED OR COVERED WITH SUCH PREPARATIONS), EXCLUDING WAXES OF 3404: | |
| 3405.10.00 | -Polishes, creams and similar preparations for footwear or leather | 5% |
| 3405.20.00 | -Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork | 5% |
| 3405.30.00 | -Polishes and similar preparations for coachwork, other than metal polishes | 5% |
| 3405.40.00 | -Scouring pastes and powders and other scouring preparations | 5% |
| 3405.90.00 | -Other | 5% |
| 3406.00.00 | CANDLES, TAPERS AND THE LIKE | 5% |
| 3407.00.00 | MODELLING PASTES, INCLUDING THOSE PUT UP FOR CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS "DENTAL WAX" OR AS "DENTAL IMPRESSION COMPOUNDS", PUT UP IN SETS, IN PACKINGS FOR RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS OF PLASTER (OF CALCINED GYPSUM OR CALCIUM SULPHATE) | 5% |
35 CHAPTER 35
Albuminoidal substances; modified starches; glues; enzymes
Notes.
| 3501 | CASEIN, CASEINATES AND OTHER CASEIN DERIVATIVES; CASEIN GLUES: | |
| 3501.10.00 | -Casein | Free |
| 3501.90.00 | -Other | Free |
| 3502 | ALBUMINS (INCLUDING CONCENTRATES OF TWO OR MORE WHEY PROTEINS, CONTAINING BY WEIGHT MORE THAN 80% WHEY PROTEINS, CALCULATED ON THE DRY MATTER), ALBUMINATES AND OTHER ALBUMIN DERIVATIVES: | |
| 3502.1 | -Egg albumin: | |
| 3502.11.00 | --Dried | Free |
| 3502.19.00 | --Other | Free |
| 3502.20.00 | -Milk albumin, including concentrates of two or more whey proteins | Free |
| 3502.90.00 | -Other | Free |
| 3503 | GELATIN (INCLUDING GELATIN IN RECTANGULAR (INCLUDING SQUARE) SHEETS, WHETHER OR NOT SURFACE-WORKED OR COLOURED) AND GELATIN DERIVATIVES; ISINGLASS; OTHER GLUES OF ANIMAL ORIGIN, EXCLUDING CASEIN GLUES OF 3501: | |
| 3503.00.10 | ---Gelatin | 5% |
| 3503.00.90 | ---Other | Free |
| 3504.00.00 | PEPTONES AND THEIR DERIVATIVES; OTHER PROTEIN SUBSTANCES AND THEIR DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; HIDE POWDER, WHETHER OR NOT CHROMED | Free |
| 3505 | DEXTRINS AND OTHER MODIFIED STARCHES (FOR EXAMPLE, PREGELATINISED OR ESTERIFIED STARCHES); GLUES BASED ON STARCHES, OR ON DEXTRINS OR OTHER MODIFIED STARCHES: | |
| 3505.10.00 | -Dextrins and other modified starches | Free |
| 3505.20.00 | -Glues | Free |
| 3506 | PREPARED GLUES AND OTHER PREPARED ADHESIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED; PRODUCTS SUITABLE FOR USE AS GLUES OR ADHESIVES, PUT UP FOR RETAIL SALE AS GLUES OR ADHESIVES, NOT EXCEEDING A NET WEIGHT OF 1 kg: | |
| 3506.10.00 | -Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg | 5% |
| 3506.9 | -Other: | |
| 3506.91 | --Adhesives based on polymers of 3901 to 3913 or on rubber: | |
| 3506.91.10 | ---Optically clear free-film adhesives and optically clear curable liquid adhesives of a kind used solely or principally for the manufacture of flat panel displays or touch-sensitive screen panels | Free |
| 3506.91.90 | ---Other | 5% |
| 3506.99.00 | --Other | 5% |
| 3507 | ENZYMES; PREPARED ENZYMES NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 3507.10.00 | -Rennet and concentrates thereof | Free |
| 3507.90.00 | -Other | Free |
36 CHAPTER 36
Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Notes.
| 3601.00.00 | PROPELLENT POWDERS | 5% |
| 3602.00.00 | PREPARED EXPLOSIVES, OTHER THAN PROPELLENT POWDERS | Free |
| 3603 | SAFETY FUSES; DETONATING CORDS; PERCUSSION OR DETONATING CAPS; IGNITERS; ELECTRIC DETONATORS: | |
| 3603.10.00 | -Safety fuses | 5% |
| 3603.20.00 | -Detonating cords | Free |
| 3603.30.00 | -Percussion caps | Free |
| 3603.40.00 | -Detonating caps | 5% |
| 3603.50.00 | -Igniters | 5% |
| 3603.60.00 | -Electric detonators | 5% |
| 3604 | FIREWORKS, SIGNALLING FLARES, RAIN ROCKETS, FOG SIGNALS AND OTHER PYROTECHNIC ARTICLES: | |
| 3604.10.00 | -Fireworks | Free |
| 3604.90.00 | -Other | Free |
| 3605.00.00 | MATCHES, OTHER THAN PYROTECHNIC ARTICLES OF 3604 | Free |
| 3606 | FERRO-CERIUM AND OTHER PYROPHORIC ALLOYS IN ALL FORMS; ARTICLES OF COMBUSTIBLE MATERIALS AS SPECIFIED IN NOTE 2 TO THIS CHAPTER: | |
| 3606.10.00 | -Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 | Free |
| 3606.90.00 | -Other | Free |
37 CHAPTER 37
Photographic or cinematographic goods
Notes.
| 3701 | PHOTOGRAPHIC PLATES AND FILM IN THE FLAT, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN THE FLAT, SENSITISED, UNEXPOSED, WHETHER OR NOT IN PACKS: | |
| 3701.10.00 | -For X-ray | 5% |
| 3701.20.00 | -Instant print film | Free |
| -Other plates and film, with any side exceeding 255 mm | Free | |
| 3701.9 | -Other: | |
| 3701.91.00 | --For colour photography (polychrome) | Free |
| 3701.99.00 | --Other | Free |
| 3702 | PHOTOGRAPHIC FILM IN ROLLS, SENSITISED, UNEXPOSED, OF ANY MATERIAL OTHER THAN PAPER, PAPERBOARD OR TEXTILES; INSTANT PRINT FILM IN ROLLS, SENSITISED, UNEXPOSED: | |
| 3702.10.00 | -For X-ray | Free |
| 3702.3 | -Other film, without perforations, of a width not exceeding 105 mm: | |
| 3702.31 | --For colour photography (polychrome): | |
| 3702.31.10 | ---Instant print film | Free |
| 3702.31.90 | ---Other | Free |
| 3702.32 | --Other, with silver halide emulsion: | |
| 3702.32.10 | ---Instant print film | Free |
| 3702.32.90 | ---Other | Free |
| 3702.39 | --Other: | |
| 3702.39.10 | ---Instant print film | Free |
| 3702.39.90 | ---Other | 5% |
| 3702.4 | -Other film, without perforations, of a width exceeding 105 mm: | |
| 3702.41 | --Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome): | |
| 3702.41.10 | ---Instant print film | Free |
| 3702.41.90 | ---Other | 5% |
| 3702.42 | --Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography: | |
| 3702.42.10 | ---Instant print film | Free |
| 3702.42.90 | ---Other | Free |
| 3702.43 | --Of a width exceeding 610 mm and of a length not exceeding 200 m: | |
| 3702.43.10 | ---Instantprint film | Free |
| 3702.43.90 | ---Other | 5% |
| 3702.44 | --Of a width exceeding 105 mm but not exceeding 610 mm: | |
| 3702.44.10 | ---Instant print film | Free |
| 3702.44.90 | ---Other | Free |
| 3702.5 | -Other film, for colour photography (polychrome): | |
| 3702.52 | --Of a width not exceeding 16 mm: | |
| 3702.52.10 | ---Of a length not exceeding 14 m | Free |
| 3702.52.90 | ---Other | Free |
| 3702.53.00 | --Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides | Free |
| 3702.54.00 | --Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides | Free |
| 3702.55.00 | --Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m | Free |
| 3702.56.00 | --Of a width exceeding 35 mm | Free |
| 3702.9 | -Other: | |
| 3702.96 | --Of a width not exceeding 35 mm and of a length not exceeding 30 m: | |
| 3702.96.10 | ---Of a width not exceeding 16 mm | Free |
| 3702.96.90 | ---Other | Free |
| 3702.97.00 | --Of a width not exceeding 35 mm and of a length exceeding 30 m | Free |
| 3702.98.00 | --Of a width exceeding 35 mm | Free |
| 3703 | PHOTOGRAPHIC PAPER, PAPERBOARD AND TEXTILES, SENSITISED, UNEXPOSED: | |
| 3703.10 | -In rolls of a width exceeding 610 mm: | |
| 3703.10.10 | ---Papers of a kind used in the production of heliographic prints, blue-prints and like prints | Free |
| 3703.10.90 | ---Other | Free |
| 3703.20.00 | -Other, for colour photography (polychrome) | Free |
| 3703.90.00 | -Other | Free |
| 3704.00.00 | PHOTOGRAPHIC PLATES, FILM, PAPER, PAPERBOARD AND TEXTILES, EXPOSED BUT NOT DEVELOPED | Free |
| 3705 | PHOTOGRAPHIC PLATES AND FILM, EXPOSED AND DEVELOPED, OTHER THAN CINEMATOGRAPHIC FILM: | |
| 3705.00.10 | ---For offset reproduction | Free |
| 3705.00.9 | ---Other: | |
| 3705.00.91 | ----Goods, as follows:
(a) films, filmstrips, slides and transparencies; (b) microfilms |
Free |
| 3705.00.99 | ----Other | Free |
| 3706 | CINEMATOGRAPHIC FILM, EXPOSED AND DEVELOPED, WHETHER OR NOT INCORPORATING SOUND TRACK OR CONSISTING ONLY OF SOUND TRACK: | |
| 3706.10.00 | -Of a width of 35 mm or more | Free |
| 3706.90.00 | -Other | Free |
| 3707 | CHEMICAL PREPARATIONS FOR PHOTOGRAPHIC USES (OTHER THAN VARNISHES, GLUES, ADHESIVES AND SIMILAR PREPARATIONS); UNMIXED PRODUCTS FOR PHOTOGRAPHIC USES, PUT UP IN MEASURED PORTIONS OR PUT UP FOR RETAIL SALE IN A FORM READY FOR USE: | |
| 3707.10.00 | -Sensitising emulsions | Free |
| 3707.90.00 | -Other | Free |
38 CHAPTER 38
Miscellaneous chemical products
Notes.Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48% by weight, with the following molecular formula: CxH(2x-y+2)Cly, where x=10 to 13 and y=1 to 13.
| 3801 | ARTIFICIAL GRAPHITE; COLLOIDAL OR SEMI-COLLOIDAL GRAPHITE; PREPARATIONS BASED ON GRAPHITE OR OTHER CARBON IN THE FORM OF PASTES, BLOCKS, PLATES OR OTHER SEMI-MANUFACTURES: | |
| 3801.10.00 | -Artificial graphite | Free |
| 3801.20.00 | -Colloidal or semi-colloidal graphite | Free |
| 3801.30.00 | -Carbonaceous pastes for electrodes and similar pastes for furnace linings | Free |
| 3801.90.00 | -Other | Free |
| 3802 | ACTIVATED CARBON; ACTIVATED NATURAL MINERAL PRODUCTS; ANIMAL BLACK, INCLUDING SPENT ANIMAL BLACK: | |
| 3802.10.00 | -Activated carbon | Free |
| 3802.90.00 | -Other | Free |
| 3803.00.00 | TALL OIL, WHETHER OR NOT REFINED | Free |
| 3804.00.00 | RESIDUAL LYES FROM THE MANUFACTURE OF WOOD PULP, WHETHER OR NOT CONCENTRATED, DESUGARED OR CHEMICALLY TREATED, INCLUDING LIGNIN SULPHONATES, BUT EXCLUDING TALL OIL OF 3803.00.00 | Free |
| 3805 | GUM, WOOD OR SULPHATE TURPENTINE AND OTHER TERPENIC OILS PRODUCED BY THE DISTILLATION OR OTHER TREATMENT OF CONIFEROUS WOODS; CRUDE DIPENTENE; SULPHITE TURPENTINE AND OTHER CRUDE PARA-CYMENE; PINE OIL CONTAINING ALPHA-TERPINEOL AS THE MAIN CONSTITUENT: | |
| 3805.10.00 | -Gum, wood or sulphate turpentine oils | Free |
| 3805.90.00 | -Other | Free |
| 3806 | ROSIN AND RESIN ACIDS, AND DERIVATIVES THEREOF; ROSIN SPIRIT AND ROSIN OILS; RUN GUMS: | |
| 3806.10.00 | -Rosin and resin acids | Free |
| 3806.20.00 | -Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts | Free |
| 3806.30.00 | -Ester gums | Free |
| 3806.90.00 | -Other | Free |
| 3807.00.00 | WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD NAPHTHA; VEGETABLE PITCH; BREWERS' PITCH AND SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH | Free |
| 3808 | INSECTICIDES, RODENTICIDES, FUNGICIDES, HERBICIDES, ANTI-SPROUTING PRODUCTS AND PLANT-GROWTH REGULATORS, DISINFECTANTS AND SIMILAR PRODUCTS, PUT UP IN FORMS OR PACKINGS FOR RETAIL SALE OR AS PREPARATIONS OR ARTICLES (FOR EXAMPLE, SULPHUR-TREATED BANDS, WICKS AND CANDLES, AND FLY-PAPERS): | |
| 3808.5 | -Goods specified in Subheading Note 1 to this Chapter: | |
| 3808.52 | --DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g: | |
| 3808.52.10 | ---Goods, as follows:
(a) fly-papers; (b) mosquito spirals and coils |
Free |
| 3808.52.90 | ---Other | Free |
| 3808.59 | --Other: | |
| 3808.59.10 | ---Goods, as follows:
(a) fly-papers; (b) mosquito spirals and coils |
Free |
| 3808.59.90 | ---Other | Free |
| 3808.6 | -Goods specified in Subheading Note 2 to this Chapter: | |
| 3808.61 | --In packings of a net weight content not exceeding 300 g: | |
| 3808.61.10 | ---Goods, as follows:
(a) fly-papers; (b) mosquito spirals and coils |
Free |
| 3808.61.90 | ---Other | Free |
| 3808.62 | --In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg: | |
| 3808.62.10 | ---Goods, as follows:
(a) fly-papers; (b) mosquito spirals and coils |
Free |
| 3808.62.90 | ---Other | 5% |
| 3808.69 | --Other: | |
| 3808.69.10 | ---Goods, as follows:
(a) fly-papers; (b) mosquito spirals and coils |
Free |
| 3808.69.90 | ---Other | 5% |
| 3808.9 | -Other: | |
| 3808.91 | --Insecticides: | |
| 3808.91.10 | ---Goods, other than goods specified in Subheading Note 1 or 2 to this Chapter, as follows:
(a) camphor; (b) fly-papers; (c) mosquito spirals and coils |
Free |
| 3808.91.90 | ---Other | 5% |
| 3808.92.00 | --Fungicides | 5% |
| 3808.93.00 | --Herbicides, anti-sprouting products and plant-growth regulators | 5% |
| 3808.93.10 | (Repealed by No 91 of 2021) | |
| 3808.93.90 | (Repealed by No 91 of 2021) | |
| 3808.94.00 | --Disinfectants | 5% |
| 3808.99.00 | --Other | 5% |
| 3809 | FINISHING AGENTS, DYE CARRIERS TO ACCELERATE THE DYEING OR FIXING OF DYESTUFFS AND OTHER PRODUCTS AND PREPARATIONS (FOR EXAMPLE, DRESSINGS AND MORDANTS), OF A KIND USED IN THE TEXTILE, PAPER, LEATHER OR LIKE INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 3809.10.00 | -With a basis of amylaceous substances | Free |
| 3809.9 | -Other: | |
| 3809.91.00 | --Of a kind used in the textile or like industries | Free |
| 3809.92.00 | --Of a kind used in the paper or like industries | Free |
| 3809.93.00 | --Of a kind used in the leather or like industries | Free |
| 3810 | PICKLING PREPARATIONS FOR METAL SURFACES; FLUXES AND OTHER AUXILIARY PREPARATIONS FOR SOLDERING, BRAZING OR WELDING; SOLDERING, BRAZING OR WELDING POWDERS AND PASTES CONSISTING OF METAL AND OTHER MATERIALS; PREPARATIONS OF A KIND USED AS CORES OR COATINGS FOR WELDING ELECTRODES OR RODS: | |
| 3810.10.00 | -Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials | Free |
| 3810.90.00 | -Other | Free |
| 3811 | ANTI-KNOCK PREPARATIONS, OXIDATION INHIBITORS, GUM INHIBITORS, VISCOSITY IMPROVERS, ANTI-CORROSIVE PREPARATIONS AND OTHER PREPARED ADDITIVES, FOR MINERAL OILS (INCLUDING GASOLINE) OR FOR OTHER LIQUIDS USED FOR THE SAME PURPOSES AS MINERAL OILS: | |
| 3811.1 | -Anti-knock preparations: | |
| 3811.11.00 | --Based on lead compounds | Free |
| 3811.19.00 | --Other | Free |
| 3811.2 | -Additives for lubricating oils: | |
| 3811.21 | --Containing petroleum oils or oils obtained from bituminous minerals: | |
| 3811.21.10 | ---In solid or semi-solid form | $0.142/kg
NZ/PG/FI/ DC/LDC: $0.142/kg |
| 3811.21.90 | ---Other | $0.142/L
NZ/PG/FI/ DC/LDC: $0.142/L |
| 3811.29.00 | --Other | Free |
| 3811.90.00 | -Other | Free |
| 3812 | PREPARED RUBBER ACCELERATORS; COMPOUND PLASTICISERS FOR RUBBER OR PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ANTI-OXIDISING PREPARATIONS AND OTHER COMPOUND STABILISERS FOR RUBBER OR PLASTICS: | |
| 3812.10.00 | -Prepared rubber accelerators | Free |
| 3812.20.00 | -Compound plasticisers for rubber or plastics | Free |
| 3812.3 | -Anti-oxidising preparations and other compound stabilizers for rubber or plastics: | |
| 3812.31.00 | --Mixtures of oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline (TMQ) | 5% |
| 3812.39.00 | --Other | 5% |
| 3813.00.00 | PREPARATIONS AND CHARGES FOR FIRE-EXTINGUISHERS; CHARGED FIRE-EXTINGUISHING GRENADES | 5% |
| 3814.00.00 | ORGANIC COMPOSITE SOLVENTS AND THINNERS, NOT ELSEWHERE SPECIFIED OR INCLUDED; PREPARED PAINT OR VARNISH REMOVERS | 5% |
| 3815 | REACTION INITIATORS, REACTION ACCELERATORS AND CATALYTIC PREPARATIONS, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 3815.1 | -Supported catalysts: | |
| 3815.11.00 | --With nickel or nickel compounds as the active substance | Free |
| 3815.12.00 | --With precious metal or precious metal compounds as the active substance | 5% |
| 3815.19.00 | --Other | 5% |
| 3815.90.00 | -Other | 5% |
| 3816 | REFRACTORY CEMENTS, MORTARS, CONCRETES AND SIMILAR COMPOSITIONS, INCLUDING DOLOMITE RAMMING MIX, OTHER THAN PRODUCTS OF 3801: | |
| 3816.00.10 | ---Dolomite ramming mix | Free |
| 3816.00.90 | ---Other | 5% |
| 3817 | MIXED ALKYLBENZENES AND MIXED ALKYLNAPHTHALENES, OTHER THAN THOSE OF 2707 OR 2902: | |
| 3817.00.10 | ---Mixed alkylbenzenes: | 5%, and
$0.38143/L NZ/PG/FI/DC/LDC: $0.38143/L |
| 3817.00.20 | ---Mixed alkylnaphthalenes | Free |
| 3818.00.00 | CHEMICAL ELEMENTS DOPED FOR USE IN ELECTRONICS, IN THE FORM OF DISCS, WAFERS OR SIMILAR FORMS; CHEMICAL COMPOUNDS DOPED FOR USE IN ELECTRONICS | Free |
| 3819.00.00 | HYDRAULIC BRAKE FLUIDS AND OTHER PREPARED LIQUIDS FOR HYDRAULIC TRANSMISSION, NOT CONTAINING OR CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS | 5%, and
$0.142/L NZ/PG/FI/ DC/LDC: $0.142/L |
| 3820.00.00 | ANTI-FREEZING PREPARATIONS AND PREPARED DE-ICING FLUIDS | 5% |
| 3821 | PREPARED CULTURE MEDIA FOR THE DEVELOPMENT OR MAINTENANCE OF MICRO-ORGANISMS (INCLUDING VIRUSES AND THE LIKE) OR OF PLANT, HUMAN OR ANIMAL CELLS: | |
| 3821.00.10 | ---Prepared culture media for the development or maintenance of plant, human or animal cells | 5% |
| 3821.00.90 | ---Other | Free |
| 3822 | DIAGNOSTIC OR LABORATORY REAGENTS ON A BACKING, PREPARED DIAGNOSTIC OR LABORATORY REAGENTS WHETHER OR NOT ON A BACKING, WHETHER OR NOT PUT UP IN THE FORM OF KITS, OTHER THAN THOSE OF 3006; CERTIFIED REFERENCE MATERIALS: | |
| 3822.1 | -Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: | |
| 3822.11 | --For malaria: | |
| 3822.11.10 | ---Diagnostic test kits | Free |
| 3822.11.2 | ---Immunological products: | |
| 3822.11.21 | ----Unmodified immunological products, being polyethers in the primary forms described in Note 6 to Chapter 39 | 5% |
| 3822.11.29 | ----Other | Free |
| 3822.12 | --For Zika and other diseases transmitted by mosquitoes of the genus Aedes: | |
| 3822.12.10 | ---Unmodified immunological products, being polyethers in the primary forms described in Note 6 to Chapter 39 | 5% |
| 3822.12.20 | ---Goods that are:
(a) on a backing of cellulose, in the forms described in Note 10 to Chapter 39; or (b) indicator paper and paperboard of specifications mentioned in Additional Note 1 to this Chapter |
Free |
| 3822.12.30 | ---Goods that are:
(a) on a backing of plastics other than cellulose, in the forms described in Note 10 to Chapter 39; or (b) on a backing of paper or paperboard of specifications not mentioned in Additional Note 1 to this Chapter |
5% |
| 3822.12.40 | ---Goods that are:
(a) on a backing of plastics, NSA; or (b) of specifications mentioned in Additional Note 1 to this Chapter, NSA |
5%
CA: Free |
| 3822.12.90 | ---Other | Free |
| 3822.13.00 | --For blood-grouping | Free |
| 3822.19 | --Other: | |
| 3822.19.10 | ---Unmodified immunological products, being polyethers in the primary forms described in Note 6 to Chapter 39 | 5% |
| 3822.19.20 | ---Goods that are:
(a) on a backing of cellulose, in the forms described in Note 10 to Chapter 39; or (b) indicator paper and paperboard of specifications mentioned in Additional Note 1 to this Chapter |
Free |
| 3822.19.30 | ---Goods that are:
(a) on a backing of plastics other than cellulose, in the forms described in Note 10 to Chapter 39; or (b) on a backing of paper or paperboard of specifications not mentioned in Additional Note 1 to this Chapter |
5% |
| 3822.19.40 | ---Goods that are:
(a) on a backing of plastics, NSA; or of specifications mentioned in Additional Note 1 to this Chapter, NSA |
Free |
| 3822.19.90 | ---Other | Free |
| 3822.90.00 | -Other | Free |
| 3823 | INDUSTRIAL MONOCARBOXYLIC FATTY ACIDS; ACID OILS FROM REFINING; INDUSTRIAL FATTY ALCOHOLS: | |
| 3823.1 | -Industrial monocarboxylic fatty acids; acid oils from refining: | |
| 3823.11.00 | --Stearic acid | Free |
| 3823.12.00 | --Oleic acid | Free |
| 3823.13.00 | --Tall oil fatty acids | 5%
DCS:4% DCT:5% |
| 3823.19.00 | --Other | Free |
| 3823.70.00 | -Industrial fatty alcohols | Free |
| 3824 | PREPARED BINDERS FOR FOUNDRY MOULDS OR CORES; CHEMICAL PRODUCTS AND PREPARATIONS OF THE CHEMICAL OR ALLIED INDUSTRIES (INCLUDING THOSE CONSISTING OF MIXTURES OF NATURAL PRODUCTS), NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 3824.10.00 | -Prepared binders for foundry moulds or cores | Free |
| 3824.30.00 | -Non-agglomerated metal carbides mixed together or with metallic binders | Free |
| 3824.40.00 | -Prepared additives for cements, mortars or concretes | 5% |
| 3824.50.00 | -Non-refractory mortars and concretes | Free |
| 3824.60.00 | -Sorbitol other than that of 2905.44.00 | Free |
| 3824.7-3824.79.90 | (Repealed by No 91 of 2021) | |
| 3824.8 | -Goods specified in Subheading Note 3 to this Chapter: | |
| 3824.81.00 | --Containing oxirane (ethylene oxide) | 5% |
| 3824.82.00 | --Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | Free |
| 3824.83.00 | --Containing tris(2,3-dibromopropyl) phosphate | 5% |
| 3824.84.00 | --Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO) | 5% |
| 3824.85.00 | --Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) | 5% |
| 3824.86.00 | --Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO) | 5% |
| 3824.87.00 | --Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride | 5% |
| 3824.88.00 | --Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers | 5% |
| 3824.89.00 | --Containing short-chain chlorinated paraffins | Free |
| 3824.9 | -Other: | |
| 3824.91.00 | --Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate | Free |
| 3824.92.00 | --Polyglycol esters of methylphosphonic acid | Free |
| 3824.99 | --Other: | |
| 3824.99.10 | ---Goods, as follows:
(a) case hardening preparations; (b) food preservatives; (c) organic derivatives of clay minerals; (d) Seger cones and other fusible ceramic firing testers; (e) naphthenic acids, their water-insoluble salts and their esters (f) (Repealed by No 91 of 2021) |
Free |
| 3824.99.20 | (Repealed by No 91 of 2021) | |
| 3824.99.30 | ---Blends of gasoline and ethanol, not being blends classified to 2710 | $0.396/L of gasoline plus
$0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend NZ/PG/FI/ DC/LDC: $0.396/L of gasoline plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 3824.99.40 | ---Blends of diesel and ethanol, not being blends classified to 2710 | $0.396/L of diesel plus
$0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend NZ/PG/FI/ DC/LDC: $0.396/L of diesel plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 3824.99.90 | ---Other | 5% |
| 3825 | RESIDUAL PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES, NOT ELSEWHERE SPECIFIED OR INCLUDED; MUNICIPAL WASTE; SEWAGE SLUDGE; OTHER WASTES SPECIFIED IN NOTE 6 TO THIS CHAPTER: | |
| 3825.10.00 | -Municipal waste | 5% |
| 3825.20.00 | -Sewage sludge | 5% |
| 3825.30 | -Clinical waste: | |
| 3825.30.1 | ---Wadding, gauze, bandages, and similar articles of 3005: | |
| 3825.30.11 | ----Of goods of 3005.10.00 or 3005.90.90 | 5%
DCS:Free CN:Free |
| 3825.30.19 | ----Of goods of 3005.90.10 | 5% |
| 3825.30.20 | ---Surgical gloves | 5% |
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 3825.30.30 | ---Syringes, needles, catheters, cannulae, and the like of 9018.31.00, 9018.32.00 or 9018.39.00 | Free |
| 3825.30.90 | ---Other | 5% |
| 3825.4 | -Waste organic solvents: | |
| 3825.41.00 | --Halogenated | 5% |
| 3825.49.00 | --Other | 5% |
| 3825.50.00 | -Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids | 5% |
| 3825.6 | -Other wastes from chemical or allied industries: | |
| 3825.61.00 | --Mainly containing organic constituents | 5% |
| 3825.69.00 | --Other | 5% |
| 3825.90.00 | -Other | 5% |
| 3826 | BIODIESEL AND MIXTURES THEREOF, NOT CONTAINING OR CONTAINING LESS THAN 70% BY WEIGHT OF PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MINERALS: | |
| 3826.00.10 | ---Biodiesel, other than goods of 2710 or 3826.00.20 | $0.38143/L
NZ/PG/FI/DC/LDC: $0.38143/L |
| 3826.00.20 | ---Mixtures of biodiesel and other substances, not being goods classified to 2710 | $0.38143/L of biodiesel plus
$0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend NZ/PG/FI/DC/LDC: $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 3827 | MIXTURES CONTAINING HALOGENATED DERIVATIVES OF METHANE, ETHANE OR PROPANE, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 3827.1 | ||
| 3827.11.00 | --Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs) | Free |
| 3827.12 | --Containing hydrobromofluorocarbons (HBFCs): | |
| 3827.12.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.12.90 | ---Other | 5% |
| 3827.13 | --Containing carbon tetrachloride: | |
| 3827.13.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.13.90 | ---Other | 5% |
| 3827.14 | --Containing 1,1,1-trichloroethane (methyl chloroform): | |
| 3827.14.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.14.90 | ---Other | 5% |
| 3827.20.00 | -Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402) | Free |
| 3827.3 | -Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): | |
| 3827.31 | --Containing substances of 2903.41.00 to 2903.48.00: | |
| 3827.31.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.31.90 | ---Other | 5% |
| 3827.32 | --Other, containing substances of 2903.71.00 to 2903.75.00: | |
| 3827.32.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.32.90 | ---Other | 5% |
| 3827.39 | --Other: | |
| 3827.39.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.39.90 | ---Other | 5% |
| 3827.40 | -Containing methyl bromide (bromomethane) or bromochloromethane: | |
| 3827.40.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.40.90 | ---Other | Free |
| 3827.5 | -Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): | |
| 3827.51 | --Containing trifluoromethane (HFC-23): | |
| 3827.51.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.51.90 | ---Other | 5% |
| 3827.59 | --Other: | 3827.59.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.59.90 | ---Other | 5% |
| 3827.6 | -Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): | |
| 3827.61 | --Containing 15% or more by mass of 1,1,1-trifluoroethane (HFC-143a): | |
| 3827.61.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.61.90 | ---Other | Free |
| 3827.62 | --Other, not included in the subheading above, containing 55% or more by mass of pentafluoroethane (HFC-125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs): | |
| 3827.62.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.62.90 | ---Other | Free |
| 3827.63 | --Other, not included in the subheadings above, containing 40% or more by mass of pentafluoroethane (HFC-125): | |
| 3827.63.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.63.90 | ---Other | 5% |
| 3827.64 | --Other, not included in the subheadings above, containing 30% or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs): | |
| 3827.64.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.64.90 | ---Other | Free |
| 3827.65 | --Other, not included in the subheadings above, containing 20% or more by mass of difluoromethane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125): | |
| 3827.65.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.65.90 | ---Other | 5% |
| 3827.68 | --Other, not included in the subheadings above, containing substances of 2903.41.00 to 2903.48.00: | |
| 3827.68.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.68.90 | ---Other | 5% |
| 3827.69 | --Other: | |
| 3827.69.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.69.90 | ---Other | Free |
| 3827.90 | -Other: | |
| 3827.90.10 | ---Containing perhalogenated derivatives containing two or more different halogens | Free |
| 3827.90.90 | ---Other | Free |
Plastics and articles thereof; rubber and articles thereof
Notes.39 CHAPTER 39
Plastics and articles thereof
Notes.SUB-CHAPTER I
PRIMARY FORMS
| 3901 | POLYMERS OF ETHYLENE, IN PRIMARY FORMS: | |
| 3901.10.00 | -Polyethylene having a specific gravity of less than 0.94 | 5%
CN:Free |
| 3901.20.00 | -Polyethylene having a specific gravity of 0.94 or more | 5%
CN:Free |
| 3901.30.00 | -Ethylene-vinyl acetate copolymers | Free |
| 3901.40.00 | -Ethylene-alpha-olefin copolymers, having a specific gravity of less than 0.94 | 5%
CA:Free |
| 3901.90.00 | -Other | 5%
CN:Free |
| 3902 | POLYMERS OF PROPYLENE OR OF OTHER OLEFINS, IN PRIMARY FORMS: | |
| 3902.10.00 | -Polypropylene | 5% |
| 3902.20.00 | -Polyisobutylene | Free |
| 3902.30.00 | -Propylene copolymers | Free |
| 3902.90.00 | -Other | 5% |
| 3903 | POLYMERS OF STYRENE, IN PRIMARY FORMS: | |
| 3903.1 | -Polystyrene: | |
| 3903.11.00 | --Expansible | Free |
| 3903.19.00 | --Other | 5% |
| 3903.20.00 | -Styrene-acrylonitrile (SAN) copolymers | Free |
| 3903.30.00 | -Acrylonitrile-butadiene-styrene (ABS) copolymers | Free |
| 3903.90.00 | -Other | 5% |
| 3904 | POLYMERS OF VINYL CHLORIDE OR OF OTHER HALOGENATED OLEFINS, IN PRIMARY FORMS: | |
| 3904.10.00 | -Poly(vinyl chloride), not mixed with any other substances | Free |
| 3904.2 | -Other poly(vinyl chloride): | |
| 3904.21.00 | --Non-plasticised | Free |
| 3904.22.00 | --Plasticised | Free |
| 3904.30.00 | -Vinyl chloride-vinyl acetate copolymers | Free |
| 3904.40.00 | -Other vinyl chloride copolymers | 5% |
| 3904.50.00 | -Vinylidene chloride copolymers | 5% |
| 3904.6 | -Fluoro-polymers: | |
| 3904.61.00 | --Polytetrafluoroethylene | Free |
| 3904.69.00 | --Other | 5% |
| 3904.90.00 | -Other | 5% |
| 3905 | POLYMERS OF VINYL ACETATE OR OF OTHER VINYL ESTERS, IN PRIMARY FORMS; OTHER VINYL POLYMERS IN PRIMARY FORMS: | |
| 3905.1 | -Poly(vinyl acetate): | |
| 3905.12.00 | --In aqueous dispersion | 5% |
| 3905.19.00 | --Other | 5% |
| 3905.2 | -Vinyl acetate copolymers: | |
| 3905.21.00 | --In aqueous dispersion | 5% |
| 3905.29.00 | --Other | 5% |
| 3905.30.00 | -Poly(vinyl alcohol), whether or not containing unhydrolysed acetate groups | Free |
| 3905.9 | -Other: | |
| 3905.91.00 | --Copolymers | 5% |
| 3905.99.00 | --Other | Free |
| 3906 | ACRYLIC POLYMERS IN PRIMARY FORMS: | |
| 3906.10.00 | -Poly(methyl methacrylate) | 5% |
| 3906.90.00 | -Other | 5% |
| 3907 | POLYACETALS, OTHER POLYETHERS AND EPOXIDE RESINS, IN PRIMARY FORMS; POLYCARBONATES, ALKYD RESINS, POLYALLYL ESTERS AND OTHER POLYESTERS, IN PRIMARY FORMS: | |
| 3907.10.00 | -Polyacetals | Free |
| 3907.20.00 | (Repealed by No 91 of 2021) | |
| 3907.2 | -Other polyethers: | |
| 3907.21.00 | --Bis(polyoxyethylene) methylphosphonate | 5% |
| 3907.29.00 | --Other | 5% |
| 3907.30.00 | -Epoxide resins | 5% |
| 3907.40.00 | -Polycarbonates | 5%
CN:Free |
| 3907.50.00 | -Alkyd resins | 5% |
| 3907.6 | -Poly(ethylene terephthalate): | |
| 3907.61.00 | --Having a viscosity number of 78 ml/g or higher | Free |
| 3907.69.00 | --Other | 5%
CA:Free |
| 3907.70.00 | -Poly(lactic acid) | 5% |
| 3907.9 | -Other polyesters: | |
| 3907.91.00 | --Unsaturated | 5% |
| 3907.99 | --Other: | |
| 3907.99.10 | ---Polybutylene terephthalate | 5%
CN:Free |
| 3907.99.20 | ---Thermoplastic liquid crystal aromatic polyester copolymers | Free |
| 3907.99.90 | ---Other | 5% |
| 3908 | POLYAMIDES IN PRIMARY FORMS: | |
| 3908.10.00 | -Polyamide-6, -11, -12, -6,6, -6,9, -6,10 or -6,12 | 5%
CN:Free |
| 3908.90.00 | -Other | 5%
CN:Free |
| 3909 | AMINO-RESINS, PHENOLIC RESINS AND POLYURETHANES, IN PRIMARY FORMS: | |
| 3909.10.00 | -Urea resins; thiourea resins | Free |
| 3909.20.00 | -Melamine resins | 5% |
| 3909.3 | -Other amino-resins: | |
| 3909.31.00 | --Poly(methylene phenyl isocyanate) (crude MDI, polymeric MDI) | 5% |
| 3909.39.00 | --Other | Free |
| 3909.40.00 | -Phenolic resins | 5% |
| 3909.50 | -Polyurethanes: | |
| 3909.50.10 | ---Goods, as follows:
(a) addition products of polyols, being: (i) polyester polyols; or (ii) polyether polyols, being, or having the essential character of, ethylene oxide or propylene oxide derivatives,reacted with isocyanates, containing unreacted hydroxyl or isocyanate groups and, normally, further reacted through these hydroxyl or isocyanate groups; (b) goods, put up in sets consisting of two or more separate constituents which, when mixed together, form a polyurethane |
5% |
| 3909.50.90 | ---Other | 5%
CN:Free |
| 3910.00.00 | SILICONES IN PRIMARY FORMS | 5% |
| 3911 | PETROLEUM RESINS, COUMARONE-INDENE RESINS, POLYTERPENES, POLYSULPHIDES, POLYSULPHONES AND OTHER PRODUCTS SPECIFIED IN NOTE 3 TO THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS: | |
| 3911.10.00 | -Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes | Free |
| 3911.20.00 | -Poly(1,3-phenylene methylphosphonate) | 5% |
| 3911.90.00 | -Other | 5% |
| 3912 | CELLULOSE AND ITS CHEMICAL DERIVATIVES, NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS: | |
| 3912.1 | -Cellulose acetates: | |
| 3912.11.00 | --Non-plasticised | Free |
| 3912.12.00 | --Plasticised | Free |
| 3912.20.00 | -Cellulose nitrates (including collodions) | Free |
| 3912.3 | -Cellulose ethers: | |
| 3912.31.00 | --Carboxymethylcellulose and its salts | Free |
| 3912.39.00 | --Other | 5% |
| 3912.90.00 | -Other | 5% |
| 3913 | NATURAL POLYMERS (FOR EXAMPLE, ALGINIC ACID) AND MODIFIED NATURAL POLYMERS (FOR EXAMPLE, HARDENED PROTEINS, CHEMICAL DERIVATIVES OF NATURAL RUBBER), NOT ELSEWHERE SPECIFIED OR INCLUDED, IN PRIMARY FORMS: | |
| 3913.10.00 | -Alginic acid, its salts and esters | 5% |
| 3913.90.00 | -Other | 5% |
| 3914.00.00 | ION-EXCHANGERS BASED ON POLYMERS OF 3901 TO 3913, IN PRIMARY FORMS | 5% |
SUB-CHAPTER II
WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES
| 3915 | WASTE, PARINGS AND SCRAP, OF PLASTICS: | |
| 3915.10.00 | -Of polymers of ethylene | 5%
CN:Free |
| 3915.20.00 | -Of polymers of styrene | Free |
| 3915.30.00 | -Of polymers of vinyl chloride | 5%
CN:Free |
| 3915.90 | -Of other plastics: | |
| 3915.90.10 | ---Of plastics, as follows:
(a) of polymers of propylene; (b) of polymers of vinyl; (c) of polymers of vinylidene |
5%
CN:Free |
| 3915.90.90 | ---Of other plastics | Free |
| 3916 | MONOFILAMENT OF WHICH ANY CROSS-SECTIONAL DIMENSION EXCEEDS 1 mm, RODS, STICKS AND PROFILE SHAPES, WHETHER OR NOT SURFACE-WORKED BUT NOT OTHERWISE WORKED, OF PLASTICS: | |
| 3916.10.00 | -Of polymers of ethylene | Free |
| 3916.20.00 | -Of polymers of vinyl chloride | 5% |
| 3916.90.00 | -Of other plastics | 5% |
| 3917 | TUBES, PIPES AND HOSES, AND FITTINGS THEREFOR (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES), OF PLASTICS: | |
| 3917.10.00 | -Artificial guts (sausage casings) of hardened protein or of cellulosic materials | Free |
| 3917.2 | -Tubes, pipes and hoses, rigid: | |
| 3917.21 | --Of polymers of ethylene: | |
| 3917.21.10 | ---Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2005 | 10%
DC:5% CN:5% |
|
| From 1 January 2010 | 5%
CA:Free |
|
| 3917.21.90 | ---Other | 5%
CN:Free |
| 3917.22.00 | --Of polymers of propylene | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 3917.23.00 | --Of polymers of vinyl chloride | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 3917.29.00 | --Of other plastics | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 3917.3 | -Other tubes, pipes and hoses: | |
| 3917.31 | --Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa: | |
| 3917.31.10 | ---Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2005 | 10%
DC:5% CN:5% |
|
| From 1 January 2010 | 5%
CA:Free |
|
| 3917.31.90 | ---Other | 5%
CN:Free |
| 3917.32 | --Other, not reinforced or otherwise combined with other materials, without fittings: | |
| 3917.32.10 | ---Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2005 | 10%
DC:5% CN:5% |
|
| From 1 January 2010 | 5%
CA:Free |
|
| 3917.32.90 | ---Other | 5%
CN:Free |
| 3917.33 | --Other, not reinforced or otherwise combined with other materials, with fittings: | |
| 3917.33.10 | ---Of a kind used as components in passenger motor vehicles | |
| From 1 January 2005 | 10%
DC:5% CN:5% |
|
| From 1 January 2010 | 5%
CA:Free |
|
| 3917.33.90 | ---Other | 5%
CN:Free |
| 3917.39 | --Other: | |
| 3917.39.10 | ---Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2005 | 10%
DC:5% CN:5% |
|
| From 1 January 2010 | 5%
CA:Free |
|
| 3917.39.90 | ---Other | 5%
CN:Free |
| 3917.40.00 | -Fittings | 5%
CN:Free |
| 3918 | FLOOR COVERINGS OF PLASTICS, WHETHER OR NOT SELF-ADHESIVE, IN ROLLS OR IN THE FORM OF TILES; WALL OR CEILING COVERINGS OF PLASTICS, AS DEFINED IN NOTE 9 TO THIS CHAPTER: | |
| 3918.10.00 | -Of polymers of vinyl chloride | 5%
CN:Free |
| 3918.90.00 | -Of other plastics | 5% |
| 3919 | SELF-ADHESIVE PLATES, SHEETS, FILM, FOIL, TAPE, STRIP AND OTHER FLAT SHAPES, OF PLASTICS, WHETHER OR NOT IN ROLLS: | |
| 3919.10.00 | -In rolls of a width not exceeding 20 cm | 5% |
| 3919.90 | -Other: | |
| 3919.90.10 | ---Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers | Free |
| 3919.90.90 | ---Other | 5% |
| 3920 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS, NON-CELLULAR AND NOT REINFORCED, LAMINATED, SUPPORTED OR SIMILARLY COMBINED WITH OTHER MATERIALS: | |
| 3920.10.00 | -Of polymers of ethylene | 5%
CN:Free |
| 3920.20.00 | -Of polymers of propylene | 5% |
| 3920.30.00 | -Of polymers of styrene | 5%
CN:Free |
| 3920.4 | -Of polymers of vinyl chloride: | |
| 3920.43.00 | --Containing by weight not less than 6% of plasticisers | 5%
CN:Free |
| 3920.49.00 | --Other | 5%
CN:Free |
| 3920.5 | -Of acrylic polymers: | |
| 3920.51.00 | --Of poly(methyl methacrylate) | 5% |
| 3920.59.00 | --Other | 5% |
| 3920.6 | -Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: | |
| 3920.61.00 | --Of polycarbonates | 5% |
| 3920.62.00 | --Of poly(ethylene terephthalate) | 5% |
| 3920.63.00 | --Of unsaturated polyesters | Free |
| 3920.69.00 | --Of other polyesters | 5% |
| 3920.7 | -Of cellulose or its chemical derivatives: | |
| 3920.71.00 | --Of regenerated cellulose | Free |
| 3920.73.00 | --Of cellulose acetate | Free |
| 3920.79.00 | --Of other cellulose derivatives | Free |
| 3920.9 | -Of other plastics: | |
| 3920.91.00 | --Of poly(vinyl butyral) | Free |
| 3920.92.00 | --Of polyamides | 5%
CN:Free |
| 3920.93.00 | --Of amino-resins | Free |
| 3920.94.00 | --Of phenolic resins | Free |
| 3920.99.00 | --Of other plastics | 5% |
| 3921 | OTHER PLATES, SHEETS, FILM, FOIL AND STRIP, OF PLASTICS: | |
| 3921.1 | -Cellular: | |
| 3921.11.00 | --Of polymers of styrene | 5%
CN:Free |
| 3921.12.00 | --Of polymers of vinyl chloride | 5%
CN:Free |
| 3921.13.00 | --Of polyurethanes | 5%
CN:Free |
| 3921.14.00 | --Of regenerated cellulose | Free |
| 3921.19.00 | --Of other plastics | 5% |
| 3921.90 | -Other: | |
| 3921.90.10 | ---Of cellulose or its chemical derivatives, coated, covered or laminated | Free |
| 3921.90.90 | ---Other | 5% |
| 3922 | BATHS, SHOWER-BATHS, SINKS, WASH-BASINS, BIDETS, LAVATORY PANS, SEATS AND COVERS, FLUSHING CISTERNS AND SIMILAR SANITARY WARE, OF PLASTICS: | |
| 3922.10.00 | -Baths, shower-baths, sinks and wash-basins | 5%
CN:Free |
| 3922.20.00 | -Lavatory seats and covers | 5%
CN:Free |
| 3922.90.00 | -Other | 5%
CN:Free |
| 3923 | ARTICLES FOR THE CONVEYANCE OR PACKING OF GOODS, OF PLASTICS; STOPPERS, LIDS, CAPS AND OTHER CLOSURES, OF PLASTICS: | |
| 3923.10 | -Boxes, cases, crates and similar articles: | |
| 3923.10.10 | ---Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles | Free |
| 3923.10.90 | ---Other | 5%
CA:Free |
| 3923.2 | -Sacks and bags (including cones): | |
| 3923.21.00 | --Of polymers of ethylene | 5% |
| 3923.29.00 | --Of other plastics | 5% |
| 3923.30.00 | -Carboys, bottles, flasks and similar articles | 5%
CN:Free |
| 3923.40.00 | -Spools, cops, bobbins and similar supports | 5%
CN:Free |
| 3923.50.00 | -Stoppers, lids, caps and other closures | 5%
CN:Free |
| 3923.90.00 | -Other | 5%
CN:Free |
| 3924 | TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND HYGIENIC OR TOILET ARTICLES, OF PLASTICS: | |
| 3924.10.00 | -Tableware and kitchenware | 5%
CN:Free |
| 3924.90.00 | -Other | 5%
CN:Free |
| 3925 | BUILDERS' WARE OF PLASTICS, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 3925.10.00 | -Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 L | 5%
CN:Free |
| 3925.20.00 | -Doors, windows and their frames and thresholds for doors | 5%
CN:Free |
| 3925.30.00 | -Shutters, blinds (including Venetian blinds) and similar articles and parts thereof | 5%
CN:Free |
| 3925.90.00 | -Other | 5%
CN:Free |
| 3926 | OTHER ARTICLES OF PLASTICS AND ARTICLES OF OTHER MATERIALS OF 3901 TO 3914.00.00: | |
| 3926.10.00 | -Office or school supplies | 5%
CN:Free |
| 3926.20 | -Articles of apparel and clothing accessories (including gloves, mittens and mitts): | |
| 3926.20.10 | ---Corset busks | Free |
| 3926.20.2 | ---Garments: | |
| 3926.20.21 | ----Anti-radiation suits, anti-contamination suits, and similar protective garments | 5% |
| 3926.20.29 | ----Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 3926.20.90 | ---Other | Free |
| 3926.30 | -Fittings for furniture, coachwork or the like: | |
| 3926.30.10 | ---Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2005 | 10%
DC:5% CN:5% |
|
| From 1 January 2010 | 5%
CA:Free |
|
| 3926.30.90 | ---Other | 5%
CN:Free |
| 3926.40.00 | -Statuettes and other ornamental articles | Free |
| 3926.90 | -Other: | |
| 3926.90.10 | ---Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2005 | 10%
DC:5% CN:5% |
|
| From 1 January 2010 | 5%
CA:Free |
|
| 3926.90.90 | ---Other | 5%
CN:Free |
40 CHAPTER 40
Rubber and articles thereof
Notes.
| 4001 | NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP: | |
| 4001.10.00 | -Natural rubber latex, whether or not prevulcanised | Free |
| 4001.2 | -Natural rubber in other forms: | |
| 4001.21.00 | --Smoked sheets | Free |
| 4001.22.00 | --Technically specified natural rubber (TSNR) | Free |
| 4001.29.00 | --Other | Free |
| 4001.30.00 | -Balata, gutta-percha, guayule, chicle and similar natural gums | Free |
| 4002 | SYNTHETIC RUBBER AND FACTICE DERIVED FROM OILS, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP; MIXTURES OF ANY PRODUCT OF 4001 WITH ANY PRODUCT OF THIS HEADING, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP: | |
| 4002.1 | -Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): | |
| 4002.11.00 | --Latex | 5% |
| 4002.19.00 | --Other | Free |
| 4002.20.00 | -Butadiene rubber (BR) | Free |
| 4002.3 | -Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): | |
| 4002.31.00 | --Isobutene-isoprene (butyl) rubber (IIR) | 5% |
| 4002.39.00 | --Other | 5% |
| 4002.4 | -Chloroprene (chlorobutadiene) rubber (CR): | |
| 4002.41.00 | --Latex | Free |
| 4002.49.00 | --Other | Free |
| 4002.5 | -Acrylonitrile-butadiene rubber (NBR): | |
| 4002.51.00 | --Latex | Free |
| 4002.59.00 | --Other | Free |
| 4002.60.00 | -Isoprene rubber (IR) | Free |
| 4002.70.00 | -Ethylene-propylene-non-conjugated diene rubber (EPDM) | 5% |
| 4002.80.00 | -Mixtures of any product of 4001 with any product of this heading | 5% |
| 4002.9 | -Other: | |
| 4002.91.00 | --Latex | Free |
| 4002.99.00 | --Other | Free |
| 4003.00.00 | RECLAIMED RUBBER IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP | 5% |
| 4004.00.00 | WASTE, PARINGS AND SCRAP OF RUBBER (OTHER THAN HARD RUBBER) AND POWDERS AND GRANULES OBTAINED THEREFROM | 5% |
| 4005 | COMPOUNDED RUBBER, UNVULCANISED, IN PRIMARY FORMS OR IN PLATES, SHEETS OR STRIP: | |
| 4005.10.00 | -Compounded with carbon black or silica | Free |
| 4005.20.00 | -Solutions; dispersions other than those of 4005.10.00 | 5%
MY:Free |
| 4005.9 | -Other: | |
| 4005.91.00 | --Plates, sheets and strip | 5%
MY:Free |
| 4005.99.00 | --Other | Free |
| 4006 | OTHER FORMS (FOR EXAMPLE, RODS, TUBES AND PROFILE SHAPES) AND ARTICLES (FOR EXAMPLE, DISCS AND RINGS), OF UNVULCANISED RUBBER: | |
| 4006.10.00 | -"Camel-back" strips for retreading rubber tyres | 5% |
| 4006.90.00 | -Other | 5% |
| 4007.00.00 | VULCANISED RUBBER THREAD AND CORD | Free |
| 4008 | PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER: | |
| 4008.1 | -Of cellular rubber: | |
| 4008.11.00 | --Plates, sheets and strip | 5% |
| 4008.19.00 | --Other | 5% |
| 4008.2 | -Of non-cellular rubber: | |
| 4008.21 | --Plates, sheets and strip: | |
| 4008.21.10 | ---Natural rubber sheets produced by adding vulcanising agents directly to fresh field latex before coagulation, containing not less than 90% natural rubber hydrocarbons | Free |
| 4008.21.90 | ---Other | 5% |
| 4008.29.00 | --Other | 5% |
| 4009 | TUBES, PIPES AND HOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER,WITH OR WITHOUT THEIR FITTINGS (FOR EXAMPLE, JOINTS, ELBOWS, FLANGES): | |
| 4009.1 | -Not reinforced or otherwise combined with other materials: | |
| 4009.11 | --Without fittings: | |
| 4009.11.10 | ---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 |
|
| 4009.11.90 | ---Other | 5%
CA:Free |
| 4009.12 | --With fittings: | |
| 4009.12.10 | ---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 |
|
| 4009.12.90 | ---Other | 5%
CA:Free |
| 4009.2 | -Reinforced or otherwise combined only with metal: | |
| 4009.21 | --Without fittings: | |
| 4009.21.10 | ---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 |
|
| 4009.21.90 | ---Other | 5%
CA:Free |
| 4009.22 | --With fittings: | |
| 4009.22.10 | ---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 |
|
| 4009.22.90 | ---Other | 5%
CA:Free |
| 4009.3 | -Reinforced or otherwise combined only with textile materials: | |
| 4009.31 | --Without fittings: | |
| 4009.31.10 | ---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 |
|
| 4009.31.90 | ---Other | 5%
CA:Free |
| 4009.32 | --With fittings: | |
| 4009.32.10 | ---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 |
|
| 4009.32.90 | ---Other | 5%
CA:Free |
| 4009.4 | -Reinforced or otherwise combined with other materials: | |
| 4009.41 | --Without fittings: | |
| 4009.41.10 | ---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 |
|
| 4009.41.90 | ---Other | 5%
CA:Free |
| 4009.42 | --With fittings: | |
| 4009.42.10 | ---Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2005 | 10%
CD:5% CA:Free |
|
| From 1 January 2010 | 5%
CA:Free |
|
| 4009.42.90 | ---Other | 5%
CA:Free |
| 4010 | CONVEYOR OR TRANSMISSION BELTS OR BELTING, OF VULCANISED RUBBER: | |
| 4010.1 | -Conveyor belts or belting: | |
| 4010.11.00 | --Reinforced only with metal | Free |
| 4010.12.00 | --Reinforced only with textile materials | 5% |
| 4010.19.00 | --Other | 5% |
| 4010.3 | -Transmission belts or belting: | |
| 4010.31.00 | --Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4010.32.00 | --Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4010.33.00 | --Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4010.34.00 | --Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4010.35.00 | --Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm | 5% |
| 4010.36.00 | --Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm | Free |
| 4010.39.00 | --Other | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4011 | NEW PNEUMATIC TYRES, OF RUBBER: | |
| 4011.10.00 | -Of a kind used on motor cars (including station wagons and racing cars) | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4011.20.00 | -Of a kind used on buses or lorries | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4011.30.00 | -Of a kind used on aircraft | Free |
| 4011.40.00 | -Of a kind used on motorcycles | Free |
| 4011.50.00 | -Of a kind used on bicycles | Free |
| 4011.70.00 | -Of a kind used on agricultural or forestry vehicles and machines | Free |
| 4011.80.00 | -Of a kind used on construction, mining or industrial handling vehicles and machines | Free |
| 4011.90.00 | -Other | Free |
| 4012 | RETREADED OR USED PNEUMATIC TYRES OF RUBBER; SOLID OR CUSHION TYRES, TYRE TREADS AND TYRE FLAPS, OF RUBBER: | |
| 4012.1 | -Retreaded tyres: | |
| 4012.11.00 | --Of a kind used on motor cars (including station wagons and racing cars) | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4012.12.00 | --Of a kind used on buses or lorries | Free |
| 4012.13.00 | --Of a kind used on aircraft | Free |
| 4012.19.00 | --Other | Free |
| 4012.20.00 | -Used pneumatic tyres | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4012.90.00 | -Other | 5% |
| 4013 | INNER TUBES, OF RUBBER: | |
| 4013.10.00 | -Of a kind used on motor cars (including station wagons and racing cars), buses or lorries | Free |
| 4013.20.00 | -Of a kind used on bicycles | Free |
| 4013.90.00 | -Other | Free |
| 4014 | HYGIENIC OR PHARMACEUTICAL ARTICLES (INCLUDING TEATS), OF VULCANISED RUBBER OTHER THAN HARD RUBBER, WITH OR WITHOUT FITTINGS OF HARD RUBBER: | |
| 4014.10.00 | -Sheath contraceptives | Free |
| 4014.90.00 | -Other | Free |
| 4015 | ARTICLES OF APPAREL AND CLOTHING ACCESSORIES (INCLUDING GLOVES, MITTENS AND MITTS), FOR ALL PURPOSES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER: | |
| 4015.1 | -Gloves, mittens and mitts: | |
| 4015.11.00 | (Repealed by No 91 of 2021) | |
| 4015.12.00 | --Of a kind used for medical, surgical, dental or veterinary purposes | Free |
| 4015.19 | --Other: | |
| 4015.19.10 | ---Mittens and mitts, specially designed for use in sports | 5% |
| 4015.19.90 | ---Other | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 4015.90 | -Other: | |
| 4015.90.10 | ---Diving dress, wetsuits, and similar garments | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 4015.90.2 | ---Garments, NSA, other than:
(a) aprons of a kind used for X-ray protection; or (b) pilches: |
|
| 4015.90.21 | ----Anti-radiation suits, anti-contamination suits, and similar protective garments | Free |
| 4015.90.29 | ----Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 4015.90.90 | ---Other | Free |
| 4016 | OTHER ARTICLES OF VULCANISED RUBBER OTHER THAN HARD RUBBER: | |
| 4016.10.00 | -Of cellular rubber | 5% |
| 4016.9 | -Other: | |
| 4016.91.00 | --Floor coverings and mats | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4016.92.00 | --Erasers | Free |
| 4016.93.00 | --Gaskets, washers and other seals | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4016.94.00 | --Boat or dock fenders, whether or not inflatable | Free |
| 4016.95.00 | --Other inflatable articles | 5% |
| 4016.99.00 | --Other | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4017.00.00 | HARD RUBBER (FOR EXAMPLE, EBONITE) IN ALL FORMS, INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER | 5% |
Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
41 CHAPTER 41
Raw hides and skins (other than furskins) and leather
Notes.
| 4101 | RAW HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT: | |
| 4101.20.00 | -Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved | Free |
| 4101.50.00 | -Whole hides and skins, of a weight exceeding 16 kg | Free |
| 4101.90.00 | -Other, including butts, bends and bellies | Free |
| 4102 | RAW SKINS OF SHEEP OR LAMBS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT WITH WOOL ON OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(c) TO THIS CHAPTER: | |
| 4102.10.00 | -With wool on | Free |
| 4102.2 | -Without wool on: | |
| 4102.21.00 | --Pickled | Free |
| 4102.29.00 | --Other | Free |
| 4103 | OTHER RAW HIDES AND SKINS (FRESH, OR SALTED, DRIED, LIMED, PICKLED OR OTHERWISE PRESERVED, BUT NOT TANNED, PARCHMENT-DRESSED OR FURTHER PREPARED), WHETHER OR NOT DEHAIRED OR SPLIT, OTHER THAN THOSE EXCLUDED BY NOTE 1(b) OR 1(c) TO THIS CHAPTER: | |
| 4103.20 | -Of reptiles: | |
| 4103.20.10 | ---Goods which have undergone a tanning (including pre-tanning) process which is reversible other than vegetable pre-tanning | 5% |
| 4103.20.90 | ---Other | Free |
| 4103.30 | -Of swine: | |
| 4103.30.10 | ---Goods without hair on, which have undergone a tanning (including pre-tanning) process which is reversible | 5% |
| 4103.30.90 | ---Other | Free |
| 4103.90 | -Other: | |
| 4103.90.20 | ---Of goats or kids | Free |
| 4103.90.30 | ---Of camels (including dromedaries) | Free |
| 4103.90.9 | ---Other: | |
| 4103.90.91 | ----Goods without hair on, which have undergone a tanning (including pre-tanning) process which is reversible | 5% |
| 4103.90.99 | ----Other | Free |
| 4104 | TANNED OR CRUST HIDES AND SKINS OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED: | |
| 4104.1 | -In the wet state (including wet-blue): | |
| 4104.11 | --Full grains, unsplit; grain splits: | |
| 4104.11.10 | ---Pre-tanned | Free |
| 4104.11.90 | ---Other | Free |
| 4104.19 | --Other: | |
| 4104.19.10 | ---Pre-tanned | Free |
| 4104.19.90 | ---Other | Free |
| 4104.4 | -In the dry state (crust): | |
| 4104.41.00 | --Full grains, unsplit; grain splits | Free |
| 4104.49.00 | --Other | 5% |
| 4105 | TANNED OR CRUST SKINS OF SHEEP OR LAMBS, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED: | |
| 4105.10 | -In the wet state (including wet-blue): | |
| 4105.10.10 | ---Pre-tanned | Free |
| 4105.10.90 | ---Other | 5% |
| 4105.30.00 | -In the dry state (crust) | Free |
| 4106 | TANNED OR CRUST HIDES AND SKINS OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, BUT NOT FURTHER PREPARED: | |
| 4106.2 | -Of goats or kids: | |
| 4106.21 | --In the wet state (including wet-blue): | |
| 4106.21.10 | ---Pre-tanned | Free |
| 4106.21.90 | ---Other | 5% |
| 4106.22.00 | --In the dry state (crust) | 5% |
| 4106.3 | -Of swine: | |
| 4106.31.00 | --In the wet state (including wet-blue) | 5% |
| 4106.32.00 | --In the dry state (crust) | 5% |
| 4106.40 | -Of reptiles: | |
| 4106.40.10 | ---Vegetable pre-tanned | Free |
| 4106.40.90 | ---Other | 5% |
| 4106.9 | -Other: | |
| 4106.91.00 | --In the wet state (including wet-blue) | 5% |
| 4106.92.00 | --In the dry state (crust) | 5% |
| 4107 | LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF BOVINE (INCLUDING BUFFALO) OR EQUINE ANIMALS, WITHOUT HAIR ON, WHETHER OR NOTSPLIT, OTHER THAN LEATHER OF 4114: | |
| 4107.1 | -Whole hides and skins: | |
| 4107.11.00 | --Full grains, unsplit | Free |
| 4107.12.00 | --Grain splits | Free |
| 4107.19.00 | --Other | Free |
| 4107.9 | -Other, including sides: | |
| 4107.91.00 | --Full grains, unsplit | Free |
| 4107.92.00 | --Grain splits | Free |
| 4107.99.00 | --Other | Free |
| 4112.00.00 | LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114 | Free |
| 4113 | LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF OTHER ANIMALS, WITHOUT WOOL OR HAIR ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114: | |
| 4113.10.00 | -Of goats or kids | Free |
| 4113.20.00 | -Of swine | Free |
| 4113.30.00 | -Of reptiles | 5% |
| 4113.90.00 | -Other | 5% |
| 4114 | CHAMOIS (INCLUDING COMBINATION CHAMOIS) LEATHER; PATENT LEATHER AND PATENT LAMINATED LEATHER; METALLISED LEATHER: | |
| 4114.10.00 | -Chamois (including combination chamois) leather | Free |
| 4114.20.00 | -Patent leather and patent laminated leather; metallised leather | 5% |
| 4115 | COMPOSITION LEATHER WITH A BASIS OF LEATHER OR LEATHER FIBRE, IN SLABS, SHEETS OR STRIP, WHETHER OR NOT IN ROLLS; PARINGS AND OTHER WASTE OF LEATHER OR OF COMPOSITION LEATHER, NOT SUITABLE FOR THE MANUFACTURE OF LEATHER ARTICLES; LEATHER DUST, POWDER AND FLOUR: | |
| 4115.10.00 | -Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls | Free |
| 4115.20.00 | -Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour | Free |
42 CHAPTER 42
Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
Notes.
| 4201.00.00 | SADDLERY AND HARNESS FOR ANY ANIMAL (INCLUDING TRACES, LEADS, KNEE PADS, MUZZLES, SADDLE CLOTHS, SADDLE BAGS, DOG COATS AND THE LIKE), OF ANY MATERIAL | 5% |
| 4202 | TRUNKS, SUIT-CASES, VANITY-CASES, EXECUTIVE-CASES, BRIEF-CASES, SCHOOL SATCHELS, SPECTACLE CASES, BINOCULAR CASES, CAMERA CASES, MUSICAL INSTRUMENT CASES, GUN CASES, HOLSTERS AND SIMILAR CONTAINERS; TRAVELLING-BAGS, INSULATED FOOD OR BEVERAGES BAGS, TOILET BAGS, RUCKSACKS, HANDBAGS, SHOPPING BAGS, WALLETS, PURSES, MAP-CASES, CIGARETTE-CASES, TOBACCO-POUCHES, TOOL BAGS, SPORTS BAGS, BOTTLE-CASES, JEWELLERY BOXES, POWDER-BOXES, CUTLERY CASES AND SIMILAR CONTAINERS, OF LEATHER OR OF COMPOSITION LEATHER, OF SHEETING OF PLASTICS, OF TEXTILE MATERIALS, OF VULCANISED FIBRE OR OF PAPERBOARD, OR WHOLLY OR MAINLY COVERED WITH SUCH MATERIALS OR WITH PAPER: | |
| 4202.1 | -Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: | |
| 4202.11 | --With outer surface of leather or of composition leather: | |
| 4202.11.10 | ---Brief-cases, portfolios and the like | 5% |
| 4202.11.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4202.12 | --With outer surface of plastics or of textile materials: | |
| 4202.12.10 | ---Goods, as follows:
(a) attache or executive-cases; (b) brief-cases, portfolios and the like; (c) suit-cases; (d) trunks |
5% |
| 4202.12.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4202.19.00 | --Other | Free |
| 4202.2 | -Handbags, whether or not with shoulder strap, including those without handle: | |
| 4202.21.00 | --With outer surface of leather or of composition leather | 5% |
| 4202.22.00 | --With outer surface of sheeting of plastics or of textile materials | 5% |
| 4202.29.00 | --Other | Free |
| 4202.3 | -Articles of a kind normally carried in the pocket or in the handbag: | |
| 4202.31 | --With outer surface of leather or of composition leather: | |
| 4202.31.10 | ---Goods, as follows:
(a) billfolds; (b) coin purses; (c) key containers; (d) smoking requisites; (e) spectacle cases; (f) wallets and wallet-purses |
5% |
| 4202.31.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4202.32 | --With outer surface of sheeting of plastics or of textile materials: | |
| 4202.32.10 | ---Goods, as follows:
(a) billfolds; (b) coin purses; (c) key containers; (d) smoking requisites; (e) spectacle cases; (f) wallets and wallet-purses |
5% |
| 4202.32.90 | ---Other | Free |
| 4202.39.00 | --Other | Free |
| 4202.9 | -Other: | |
| 4202.91 | --With outer surface of leather or of composition leather: | |
| 4202.91.10 | ---Goods, as follows:
(a) golf bags; (b) gun, revolver and pistol cases and covers; (c) pen and pencil cases |
5% |
| 4202.91.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4202.92 | --With outer surface of sheeting of plastics or of textile materials: | |
| 4202.92.10 | ---Goods, as follows:
(a) golf bags; (b) gun, revolver and pistol cases and covers; (c) pen and pencil cases |
5% |
| 4202.92.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4202.99.00 | --Other | 5%
DCS:4% DCT:5% |
| 4203 | ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF LEATHER OR OF COMPOSITION LEATHER: | |
| 4203.10.00 | -Articles of apparel | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 4203.2 | -Gloves, mittens and mitts: | |
| 4203.21 | --Specially designed for use in sports: | |
| 4203.21.10 | ---Mittens and mitts, of leather and furskin or of leather and artificial fur | 5% |
| 4203.21.90 | ---Other | Free |
| 4203.29 | --Other: | |
| 4203.29.10 | ---Mittens and mitts, of leather and furskin or of leather and artificial fur | Free |
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 4203.29.90 | ---Other | Free |
| 4203.30.00 | -Belts and bandoliers | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 4203.40 | -Other clothing accessories: | |
| 4203.40.10 | ---Wrist straps | 5%
CA:Free |
| From 1 July 1997 | 13%
DC:8% CA:3% |
|
| From 1 July 1998 | 12%
DC:7% CA:2% |
|
| From 1 July 1999 | 11%
DC:6% CA:1% |
|
| From 1 July 2000 | 10%
DC:5% CA:Free |
|
| From 1 January 2005 | 7.5%
DC:2.5% CA:Free |
|
| From 1 January 2010 | 5%
CA: Free |
|
| 4203.40.90 | ---Other | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 4205 | OTHER ARTICLES OF LEATHER OR OF COMPOSITION LEATHER: | |
| 4205.00.10 | ---Parts of coats, jackets, and the like | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 4205.00.20 | ---Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses | 5% |
| From 1 January 2010 | 5% | |
| 4205.00.90 | ---Other | 5% |
| 4206.00.00 | ARTICLES OF GUT (OTHER THAN SILK-WORM GUT), OF GOLDBEATER'S SKIN, OF BLADDERS OR OF TENDONS | Free |
43 CHAPTER 43
Furskins and artificial fur; manufactures thereof
Notes.
| 4301 | RAW FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS, SUITABLE FOR FURRIERS' USE), OTHER THAN RAW HIDES AND SKINS OF 4101, 4102 or 4103: | |
| 4301.10.00 | -Of mink, whole, with or without head, tail or paws | Free |
| 4301.30.00 | -Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws | Free |
| 4301.60.00 | -Of fox, whole, with or without head, tail or paws | Free |
| 4301.80.00 | -Other furskins, whole, with or without head, tail or paws | Free |
| 4301.90.00 | -Heads, tails, paws and other pieces or cuttings, suitable for furriers' use | Free |
| 4302 | TANNED OR DRESSED FURSKINS (INCLUDING HEADS, TAILS, PAWS AND OTHER PIECES OR CUTTINGS), UNASSEMBLED, OR ASSEMBLED (WITHOUT THE ADDITION OF OTHER MATERIALS) OTHER THAN THOSE OF 4303: | |
| 4302.1 | -Whole skins, with or without head, tail or paws, not assembled: | |
| 4302.11.00 | --Of mink | 5%
DCS:4% DCT:5% |
| 4302.19 | --Other: | |
| 4302.19.10 | ---Of rabbit or hare | 5%
DCS:4% DCT:5% |
| 4302.19.90 | ---Other | Free |
| 4302.20.00 | -Heads, tails, paws and other pieces or cuttings, not assembled | Free |
| 4302.30.00 | -Whole skins and pieces or cuttings thereof, assembled | 5% |
| 4303 | ARTICLES OF APPAREL, CLOTHING ACCESSORIES AND OTHER ARTICLES OF FURSKIN: | |
| 4303.10.00 | -Articles of apparel and clothing accessories | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 4303.90.00 | -Other | Free |
| 4304 | ARTIFICIAL FUR AND ARTICLES THEREOF: | |
| 4304.00.10 | ---Articles partly or wholly made up | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 4304.00.90 | ---Other | 5%
DCS:4% DCT:5% |
Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
44 CHAPTER 44
Wood and articles of wood; wood charcoal
Notes.Abarco, Abura, Acacia, Acajou d'Afrique, Adjouaba, Afina, Afrormosia, Aielé, Aiéouéko, Akak, Ako, Akossika, Alan, Alep, Almácigo, Almendrillo, Alumbi, Amapa, Amapola, Amberoi, Amourette, Andira, Andiroba, Andoung, Angelim, Angelim rajado, Angelim vermelho, Angueuk, Aniégré (Aningré), Apobeaou, Araribà, Arisauro, Aromata, Assacù, Assas, Avodiré, Awoura, Ayous (Obéché), Azobé, Balata pomme, Balau red, Balau yellow, Balsa, Balsamo, Banga-wanga, Baromalli, Basralocus, Batai, Batibatra, Benuang, Bété (Mansonia), Bilinga, Billian, Bintangor, Bitis, Bodioa, Bois rose femelle, Bomanga, Bossé clair, Bossé foncé, Botong, Breu-sucuruba, Bubinga, Burada, Burmese Ebony, Burmese Rosewood, Busehi, Cabreùva, Cachimbo, Cambara (Jaboty), Canalete, Canelo, Canelón, Capomo, Caracoli, Castanheiro Para, Castanopsis, Catiguà, Cativo, Cedro, Cedroi, Celtis d'Afrique (Diania, Ohia), Cerejeira, Champak, Checham, Chengal, Chicha/Xixa, Cocobolo, Comino Crespo, Congotali, Copaiba, Cordia d'Afrique, Coula, Crabwood d'Afrique, Cristobal granadillo, Cumaru, Cupiuba, Curupay, Dabéma, Dibétou, Difou, Divida, Djohar, Douka (Makoré), Doussié, Drago, Duabanga, Dukali, Durian, Ebène d'Afrique (Ebène Madagascar), Ebène noire d'Asie, Ebène veinée d'Asie, Ebiara, Ekaba, Ekoune, Emien, Essessang, Essia, Essoula, Etimoé, Eveuss, Evino, Eyek, Eyong, Eyoum, Faro, Faveira, Faveira Amargosa, Fijian Sterculia, Framiré, Formigueiro, Freijo, Fuma (Fromager), Gaiac, Galacwood, Gale Silverballi, Gavilan, Gavilán Blanco, Geronggang, Gerutu, Gheombi, Goiabao, Gombé, Greenheart, Grenadille d'Afrique, Grigri, Guágara, Guariuba, Haiari, Haldu, Hard Alstonia (Pulaï), Hevea, Higuerilla, Huruasa, Iatandza, Ibirà Pytâ, Idewa, Igaganga, Ilomba, Imbuia, Inga, Ingyin, Inyak, Ipé, Iroko, Itaùba, Izombé, Jacareuba, Jatoba, Jelutong, Jequitiba, Jito, Jongkong, Jorori, Jùraco, Kabok, Kadam, Kanda (Kanda brun, Kanda rose), Kapokier, Kapur, Karité, Kasai, Kaudamu, Kedondong, Kekatong, Kékélé, Kelat, Keledang (Terap), Kembang semangkok, Kempas, Keranji, Keriti Silverballi, Keruing, Kiasose, Kibakoko, Kikenzi, Kokko, Kondroti, Kosipo, Kotibé, Koto, Kulim, Kumbi, Kungkur, Kurokaï, Landa, Lati, Laurel (Indian), Limba, Limbali, Limonaballi, Loliondo, Longhi, Lotofa, Louro vermelho, Lupuna, Lusambya, Maçaran-duba, Machang, Machiche, Mafu, Mafumati, Mahogany, Malagangai, Malas, Manbodé, Mandio-queira, Manil, Manil Montagne, Marupa, Mata-Mata, Mata Ulat, Mecrussé, Medang, Melunak, Mempening, Mengkulang, Mepepe, Meransi, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Messassa, Metondo, Mirindiba-Doce, Mjombo, Moabi, Moambé jaune, Molave, Momoqui, Monghinza, Mopaani, Mopé, Mora, Moral, Morototo, Movingui, Mtambara, Mtandarusi, Mubala, Mueri, Mugaita, Mugonha, Muhimbi, Mühühü, Muira-piranga, Muiratinga, Mukarati, Mukulungu, Muninga, Muniridan, Musharagi, Musine, Mussibi (Mutenyé), Mutaco, Mutondo, Muziga, N'téné, Naga, Nargusta, Nganga, Niangon, Nieuk, Niové, Nyatoh, Obéro, Odzikouna, Okan, Okoué, Okoumé, Olon, Olonvogo, Onzabili, Orey, Osanga, Ossimiale, Ossoko, Ovengkol, Ovoga, Ozigo, Ozouga, Paco, Padauk Amboyna, Padouk d'Afrique, Paldao, Palissandre d'Asie, Palissandre de Guatemala, Palissandre de Madagascar, Palissandre de Rose, Palissandre de Santos, Palissandre Honduras, Palissandre Panama, Palissandre Para, Palissandre Rio, Panacoco, Pao rosa, Parapara, Parcouri, Pashaco, Pau amarelo, Pau marfim (Peroba rosa), Pau mulato, Pau rosapau, Pau Roxo, Penaga, Pernambouc, Peruvian Pepper, Pillarwood, Pilon, Piquia, Platano, Pombeira, Primavera, Punah, Pyinkado, Quaruba, Ramin, Rengas, Resak, Rikio, Rosawa, Rose of the Mountain, Sabicu, Saboarana, Safukala, Sal, Sali, Sandalwood, Sapelli, Sapucaia, Saqui-Saqui, Satin Ceylan, Sepetir, Seraya (white) (White Lauan), Sesendok, Simpoh, Sipo, Slangehout, Sobu, Sougué, Sucupira, Sumauma, Suren, Suya, Tali, Tamboti, Tani, Tanimbuca, Tapiá, Tasua, Tatajuba, Tauari, Tchitola, Teak, Tembusu, Tento, Terminalia (brown), Terminalia (yellow), Thinwin, Tiama, Timbo, Tipa, Tola (Oduma), Toubaouaté, Trebol, Tsanya, Tualang, Umgusi, Umiri, Urunday, Vene, Vésàmbata, Virola, Wacapou, Walaba, Wamara, Wamba, Wengé, Xoan, Yemane, Yungu, Zingana.
Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aniégré (Aningré), Avodiré, Ayous (Obéché), Azobé, Balau red, Balau yellow, Balsa, Bété (Mansonia), Bossé clair, Bossé foncé, Cambara (Jaboty), Cativo, Cedro, Dabéma, Dibétou, Doussié, Douka (Makoré), Framiré, Freijo, Fuma (Fromager), Geronggang, Hard Alstonia (Pulaï), Ilomba, Imbuia, Ipé, Iroko, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Limba, Louro vermelho, Maçaran-duba, Mahogany, Mandio-queira, Mengkulang, Meranti (Dark red), Meranti (Light red), Meranti (White), Meranti (Yellow), Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk Amboyna, Paldao, Palissandre de Guatemala, Palissandre de Rose, Palissandre Para, Palissandre Rio, Pau amarelo, Pau marfim (Peroba rosa), Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Seraya (white) (White Lauan), Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola (Oduma), Virola.
| 4401 | FUEL WOOD, IN LOGS, IN BILLETS, IN TWIGS, IN FAGGOTS OR IN SIMILAR FORMS; WOOD IN CHIPS OR PARTICLES; SAWDUST AND WOOD WASTE AND SCRAP, WHETHER OR NOT AGGLOMERATED IN LOGS, BRIQUETTES, PELLETS OR SIMILAR FORMS: | |
| 4401.1 | -Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms: | |
| 4401.11.00 | --Coniferous | Free |
| 4401.12.00 | --Non-coniferous | Free |
| 4401.2 | -Wood in chips or particles: | |
| 4401.21.00 | --Coniferous | 5%
DCS:Free |
| 4401.22.00 | --Non-coniferous | 5%
DCS:Free |
| 4401.3 | -Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms: | |
| 4401.31.00 | --Wood pellets | Free |
| 4401.32.00 | --Wood briquettes | Free |
| 4401.39.00 | --Other | Free |
| 4401.40.00 | (Repealed by No 91 of 2021) | |
| 4401.4 | -Sawdust and wood waste and scrap, not agglomerated: | |
| 4401.41.00 | --Sawdust | Free |
| 4401.49.00 | --Other | Free |
| 4402 | WOOD CHARCOAL (INCLUDING SHELL OR NUT CHARCOAL), WHETHER OR NOT AGGLOMERATED: | |
| 4402.10.00 | -Of bamboo | Free |
| 4402.20.00 | -Of shell or nut | Free |
| 4402.90.00 | -Other | Free |
| 4403 | WOOD IN THE ROUGH, WHETHER OR NOT STRIPPED OF BARK OR SAPWOOD, OR ROUGHLY SQUARED: | |
| 4403.1 | -Treated with paint, stains, creosote or other preservatives: | |
| 4403.11.00 | --Coniferous | Free |
| 4403.12.00 | --Non-coniferous | Free |
| 4403.2 | -Other, coniferous: | |
| 4403.21.00 | --Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free |
| 4403.22.00 | --Of pine (Pinus spp.), other | Free |
| 4403.23.00 | Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free |
| 4403.24.00 | --Of fir (Abies spp.) and spruce (Picea spp.), other | Free |
| 4403.25.00 | --Other, of which the smallest cross-sectional dimension is 15 cm or more | Free |
| 4403.26.00 | --Other | Free |
| 4403.4 | -Other, of tropical wood: | |
| 4403.41.00 | --Dark Red Meranti, Light Red Meranti and Meranti Bakau | Free |
| 4403.42.00 | Free | |
| 4403.49.00 | --Other | Free |
| 4403.9 | -Other: | |
| 4403.91.00 | --Of oak (Quercus spp.) | Free |
| 4403.93.00 | --Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free |
| 4403.94.00 | --Of beech (Fagus spp.), other | Free |
| 4403.95.00 | --Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free |
| 4403.96.00 | --Of birch (Betula spp.), other | Free |
| 4403.97.00 | --Of poplar and aspen (Populus spp.) | Free |
| 4403.98.00 | --Of eucalyptus (Eucalyptus spp.) | Free |
| 4403.99.00 | --Other | Free |
| 4404 | HOOPWOOD; SPLIT POLES; PILES, PICKETS AND STAKES OF WOOD, POINTED BUT NOT SAWN LENGTHWISE; WOODEN STICKS, ROUGHLY TRIMMED BUT NOT TURNED, BENT OR OTHERWISE WORKED, SUITABLE FOR THE MANUFACTURE OF WALKING-STICKS, UMBRELLAS, TOOL HANDLES OR THE LIKE; CHIPWOOD AND THE LIKE: | |
| 4404.10.00 | -Coniferous | Free |
| 4404.20.00 | -Non-coniferous | Free |
| 4405.00.00 | WOOD WOOL; WOOD FLOUR | Free |
| 4406 | RAILWAY OR TRAMWAY SLEEPERS (CROSS-TIES) OF WOOD: | |
| 4406.1 | -Not impregnated: | |
| 4406.11.00 | --Coniferous | Free |
| 4406.12.00 | --Non-coniferous | 5%
DCS:Free |
| 4406.9 | -Other: | |
| 4406.91.00 | --Coniferous | Free |
| 4406.92.00 | --Non-coniferous | 5%
DCS:Free |
| 4407 | WOOD SAWN OR CHIPPED LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED OR END-JOINTED, OF A THICKNESS EXCEEDING 6 mm: | |
| 4407.1 | -Coniferous: | |
| 4407.11 | --Of pine (Pinus spp.): | |
| 4407.11.10 | ---Planed or sanded | 5%
DCS:4% CA:4% DCT:5% |
| 4407.11.9 | ---Other: | |
| 4407.11.91 | ----Wood that:
(a) is cut to size for making staves; or (b) has a cross-sectional area of 450 cm2 or greater |
Free |
| 4407.11.99 | ----Other | 5%
DCS:Free CA:4% |
| 4407.12 | --Of fir (Abies spp.) and spruce (Picea spp.): | |
| 4407.12.10 | ---Planed or sanded | 5%
DCS:4% CA:4% DCT:5% |
| 4407.12.9 | ---Other: | |
| 4407.12.91 | ----Wood that:
(a) is cut to size for making staves; or (b) has a cross-sectional area of 450 cm2 or greater |
Free |
| 4407.12.99 | ----Other | 5%
DCS:Free CA:4% |
| 4407.13 | --Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.)): | |
| 4407.13.10 | ---Planed or sanded | 5%
DCS:4% CA:4% DCT:5 |
| 4407.13.9 | ---Other: | |
| 4407.13.91 | ----Wood that:
(a) is cut to size for making staves; or (b) has a cross-sectional area of 450 cm2 or greater |
Free |
| 4407.13.99 | ----Other | 5%
DCS:Free CA:4% |
| 4407.14 | --Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.)): | |
| 4407.14.10 | ---Planed or sanded | Free |
| 4407.14.9 | ---Other: | |
| 4407.14.91 | ----Wood that:
(a) is cut to size for making staves; or (b) has a cross-sectional area of 450 cm2 or greater |
Free |
| 4407.14.99 | ----Other | Free |
| 4407.19 | --Other: | |
| 4407.19.10 | ---Planed or sanded | Free |
| 4407.19.9 | ---Other: | |
| 4407.19.91 | ----Wood that:
(a) is redwood (Sequoia sempervirens); or (b) is western red cedar (Thuja plicata); or (c) is cut to size for making staves; or (d) has a cross-sectional area of 450 cm2 or greater |
Free |
| 4407.19.99 | ----Other | 5%
DCS:Free CA:4% |
| 4407.2 | -Of tropical wood: | |
| 4407.21.00 | --Mahogany (Swietenia spp.) | Free |
| 4407.22.00 | --Virola, Imbuia and Balsa | Free |
| 4407.23 | --Teak: | |
| 4407.23.10 | ---Planed or sanded | 5%
DCS:4% DCT:5% |
| 4407.23.90 | ---Other | DCT:5% |
| 4407.25 | --Dark Red Meranti, Light Red Meranti and Meranti Bakau: | |
| 4407.25.10 | ---Planed or sanded | Free |
| 4407.25.90 | ---Other | Free |
| 4407.26.00 | --White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan | Free |
| 4407.27 | --Sapelli: | |
| 4407.27.10 | ---Planed or sanded | 5%
DCS:4% DCT:5% |
| 4407.27.90 | ---Other | Free |
| 4407.28 | --Iroko: | |
| 4407.28.10 | ---Planed or sanded | 5%
DCS:4% DCT:5% |
| 4407.28.90 | ---Other | Free |
| 4407.29 | --Other: | |
| 4407.29.10 | ---Planed or sanded | Free |
| 4407.29.9 | ---Other: | |
| 4407.29.91 | ----Mandio-queira, Pau amarelo, Quaruba and Tauari | 5%
DCS:Free |
| 4407.29.92 | ----Tropical wood specified in Additional Note 2 to this Chapter, other than goods of 4407.21.00, 4407.22.00, 4407.25, 4407.26.00, 4407.27, 4407.28 or 4407.29.91 | Free |
| 4407.29.93 | ----Other | Free |
| 4407.9 | -Other: | |
| 4407.91 | --Of oak (Quercus spp.): | |
| 4407.91.10 | ---Planed or sanded | 5%
DCS:4% DCT:5% |
| 4407.91.90 | ---Other | 5%
DCS:Free |
| 4407.92.00 | --Of beech (Fagus spp.) | Free |
| 4407.93 | --Of maple (Acer spp.): | |
| 4407.93.10 | ---Planed or sanded | Free |
| 4407.93.90 | ---Other | Free |
| 4407.94 | --Of cherry (Prunus spp.): | |
| 4407.94.10 | ---Planed or sanded | Free |
| 4407.94.90 | ---Other | Free |
| 4407.95 | --Of ash (Fraxinus spp.): | |
| 4407.95.10 | ---Planed or sanded | Free |
| 4407.95.90 | ---Other | Free |
| 4407.96.00 | --Of birch (Betula spp.) | 5%
DCS:Free |
| 4407.97.00 | --Of poplar and aspen (Populus spp.) | Free |
| 4407.99 | --Other: | |
| 4407.99.10 | ---Planed or sanded | 5%
DCS:4% DCT:5% |
| 4407.99.9 | ---Other: | |
| 4407.99.91 | ----Ebony (Diospyros spp.) | Free |
| 4407.99.99 | ----Other | Free |
| 4408 | SHEETS FOR VENEERING (INCLUDING THOSE OBTAINED BY SLICING LAMINATED WOOD), FOR PLYWOOD OR FOR SIMILAR LAMINATED WOOD AND OTHER WOOD, SAWN LENGTHWISE, SLICED OR PEELED, WHETHER OR NOT PLANED, SANDED, SPLICED OR END-JOINTED, OF A THICKNESS NOT EXCEEDING 6 mm: | |
| 4408.10 | -Coniferous: | |
| 4408.10.1 | ---Sheets for veneering obtained by slicing laminated wood: | |
| 4408.10.11 | ----In the form of plywood | 5% |
| 4408.10.12 | ----Other, with at least one outer ply of non-coniferous wood, other than Mandio-queira, Pau amarelo, Quaruba or Tauari | 5%
DCS:4% DCT:5% |
| 4408.10.13 | ----Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio-queira, Pau amarelo, Quaruba or Tauari | Free |
| 4408.10.19 | ----Other | Free |
| 4408.10.90 | ---Other | 5%
DCS:Free |
| 4408.3 | -Of tropical wood: | |
| 4408.31 | --Dark Red Meranti, Light Red Meranti and Meranti Bakau: | |
| 4408.31.1 | ---Sheets for veneering obtained by slicing laminated wood, with at least one ply of Dark Red Meranti, Light Red Meranti or Meranti Bakau: | |
| 4408.31.11 | ----In the form of plywood | 5% |
| 4408.31.12 | ----Other, with at least one outer ply of non-coniferous wood, including Dark Red Meranti, Light Red Meranti or Meranti Bakau | 5%
DCS:4% DCT:5% |
| 4408.31.19 | ----Other, containing at least one ply of Dark Red Meranti, Light Red Meranti or Meranti Bakau | Free |
| 4408.31.90 | ---Other | Free |
| 4408.39 | --Other: | |
| 4408.39.1 | ---Sheets for veneering obtained by slicing laminated wood, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter: | |
| 4408.39.11 | ----In the form of plywood | 5% |
| 4408.39.12 | ----Other, with at least one outer ply of non-coniferous wood specified in Additional Note 2 to this Chapter, including Mandio-queira, Pau amarelo, Quaruba or Tauari | Free |
| 4408.39.13 | ----Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio-queira, Pau amarelo, Quaruba or Tauari | Free |
| 4408.39.19 | ----Other | 5%
DCS:4% DCT:5% |
| 4408.39.90 | ---Other | Free |
| 4408.90 | -Other: | |
| 4408.90.1 | ---Sheets for veneering obtained by slicing laminated wood: | |
| 4408.90.11 | ----In the form of plywood | 5% |
| 4408.90.12 | ----Other, with at least one outer ply of non-coniferous wood, other than Mandio-queira, Pau amarelo, Quaruba or Tauari, and containing at least one layer of particle board | Free |
| 4408.90.13 | ----Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter, other than Mandio-queira, Pau amarelo, Quaruba or Tauari, and containing at least one layer of particle board | 5% |
| 4408.90.14 | ----Other, containing at least one layer of particle board | Free |
| 4408.90.19 | ----Other | Free |
| 4408.90.90 | ---Other | 4408.90.90 |
| 4409 | WOOD (INCLUDING STRIPS AND FRIEZES FOR PARQUET FLOORING, NOT ASSEMBLED) CONTINUOUSLY SHAPED (TONGUED, GROOVED, REBATED, CHAMFERED, V-JOINTED, BEADED, MOULDED, ROUNDED OR THE LIKE) ALONG ANY OF ITS EDGES, ENDS OR FACES, WHETHER OR NOT PLANED, SANDED OR END-JOINTED: | |
| 4409.10.00 | -Coniferous | 5%
DCS:4% CA:4% DCT:5% |
| 4409.20 | -Non-coniferous: | |
| 4409.21.00 | --Of bamboo | 5%
DCS:4% DCT:5% |
| 4409.22.00 | --Of tropical wood | Free |
| 4409.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 4410 | PARTICLE BOARD, ORIENTED STRAND BOARD (OSB) AND SIMILAR BOARD (FOR EXAMPLE, WAFERBOARD) OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT AGGLOMERATED WITH RESINS OR OTHER ORGANIC BINDING SUBSTANCES: | |
| 4410.1 | -Of wood: | |
| 4410.11.00 | --Particle board | 5% |
| 4410.12.00 | --Oriented strand board (OSB) | 5% |
| 4410.19.00 | --Other | 5% |
| 4410.90.00 | -Other | 5% |
| 4411 | FIBREBOARD OF WOOD OR OTHER LIGNEOUS MATERIALS, WHETHER OR NOT BONDED WITH RESINS OR OTHER ORGANIC SUBSTANCES: | |
| 4411.1 | -Medium density fibreboard (MDF): | |
| 4411.12 | --Of a thickness not exceeding 5 mm: | |
| 4411.12.10 | ---Of a density exceeding 0.8 g/cm3 | Free |
| 4411.12.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4411.13 | --Of a thickness exceeding 5 mm but not exceeding 9 mm: | |
| 4411.13.10 | ---Of a density exceeding 0.8 g/cm3 | 5% |
| 4411.13.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4411.14 | --Of a thickness exceeding 9 mm: | |
| 4411.14.10 | ---Of a density exceeding 0.8 g/cm3 | 5% |
| 4411.14.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4411.9 | -Other: | |
| 4411.92.00 | --Of a density exceeding 0.8 g/cm3 | 5% |
| 4411.93.00 | --Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 | 5%
DCS:4% DCT:5% |
| 4411.94.00 | --Of a density not exceeding 0.5 g/cm3 | 5%
DCS:4% DCT:5% |
| 4412 | PLYWOOD, VENEERED PANELS AND SIMILAR LAMINATED WOOD: | |
| 4412.10 | -Of bamboo: | |
| 4412.10.10 | ---Plywood | Free |
| 4412.10.2 | ---Containing at least one layer of particle board: | |
| 4412.10.21 | ----Goods, as follows:
(a) with at least one outer ply of non-coniferous wood (including bamboo); (b) with at least one ply of tropical wood specified in Additional Note 2 to this Chapter |
Free |
| 4412.10.29 | ----Other | Free |
| 4412.10.30 | ---Other, with at least one ply of tropical wood specified in Additional Note 2 to this Chapter | Free |
| 4412.10.90 | ---Other | Free |
| 4412.3 | -Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness: | |
| 4412.31.00 | --With at least one outer ply of tropical wood | 5% |
| 4412.33.00 | --Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.) | 5% |
| 4412.34.00 | --Other, with at least one outer ply of non-coniferous wood not specified under 4412.33.00 | Free |
| 4412.39.00 | --Other, with both outer plies of coniferous wood | 5% |
| 4412.4 | -Laminated veneered lumber (LVL): | |
| 4412.41 | --With at least one outer ply of tropical wood: | |
| 4412.41.10 | ---With at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than:
(a) Mandio-queira; and (b) Pau amarelo; and (c) Quaruba; and (d) Tauari |
Free |
| 4412.41.90 | ---Other | Free |
| 4412.42.00 | --Other, with at least one outer ply of non-coniferous wood | 5%
DCS:4% DCT:5% |
| 4412.49.00 | --Other, with both outer plies of coniferous wood | 5%
DCS:4% DCT:5% |
| 4412.5 | -Blockboard, laminboard and battenboard: | |
| 4412.51 | --With at least one outer ply of tropical wood: | |
| 4412.51.10 | ---With at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than:
(a) Mandio-queira; and (b) Pau amarelo; and (c) Quaruba; and (d) Tauari |
Free |
| 4412.51.90 | ---Other | Free |
| 4412.52.00 | --Other, with at least one outer ply of non-coniferous wood | Free |
| 4412.59.00 | --Other, with both outer plies of coniferous wood | Free |
| 4412.9 | -Other: | |
| 4412.91 | --With at least one outer ply of tropical wood: | |
| 4412.91.10 | ---Not containing any layers of particle board or plywood with at least one outer ply of tropical wood specified in Additional Note 2 to this Chapter other than:
(a) Mandio-queira; and (b) Pau amarelo; and (c) Quaruba; and (d) Tauari |
Free |
| 4412.91.20 | ---Goods containing at least one layer of particle board and one of the following woods (other than plywood):
(a) Mandio-queira; (b) Pau amarelo; (c) Quaruba; (d) Tauari |
Free |
| 4412.91.30 | ---Goods, NSA, that:
(a) contain at least one layer of particle board; or (b) are plywood |
5% |
| 4412.91.90 | ---Other | Free |
| 4412.92 | --Other, with at least one outer ply of non-coniferous wood: | |
| 4412.92.10 | ---Goods, NSA, that:
(a) contain at least one layer of particle board; or (b) are plywood |
5% |
| 4412.92.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4412.99 | --Other, with both outer plies of coniferous wood: | |
| 4412.99.10 | ---Other, containing one layer of particle board | Free |
| 4412.99.20 | ---Plywood | 5% |
| 4412.99.90 | ---Other | 5%
DCS:4% DCT:5% |
| 4413.00.00 | DENSIFIED WOOD, IN BLOCKS, PLATES, STRIPS OR PROFILE SHAPES | 5%
DCS:4% DCT:5% |
| 4414.00.00 | (Repealed by No 91 of 2021) | |
| 4414 | WOODEN FRAMES FOR PAINTINGS, PHOTOGRAPHS, MIRRORS OR SIMILAR OBJECTS: | |
| 4414.10.00 | -Of tropical wood | 5%
DCS:4% DCT:5% |
| 4414.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 4415 | PACKING CASES, BOXES, CRATES, DRUMS AND SIMILAR PACKINGS, OF WOOD; CABLE-DRUMS OF WOOD; PALLETS, BOX PALLETS AND OTHER LOAD BOARDS, OF WOOD; PALLET COLLARS OF WOOD: | |
| 4415.10.00 | -Cases, boxes, crates, drums and similar packings; cable-drums | 5%
DCS:4% DCT:5% |
| 4415.20.00 | -Pallets, box pallets and other load boards; pallet collars | 5%
DCS:4% DCT:5% |
| 4416.00.00 | CASKS, BARRELS, VATS, TUBS AND OTHER COOPERS' PRODUCTS AND PARTS THEREOF, OF WOOD, INCLUDING STAVES | 5%
DCS:4% DCT:5% |
| 4417.00.00 | TOOLS, TOOL BODIES, TOOL HANDLES, BROOM OR BRUSH BODIES AND HANDLES, OF WOOD; BOOT OR SHOE LASTS AND TREES, OF WOOD | Free |
| 4418 | BUILDERS' JOINERY AND CARPENTRY OF WOOD, INCLUDING CELLULAR WOOD PANELS, ASSEMBLED FLOORING PANELS, SHINGLES AND SHAKES: | |
| 4418.1 | -Windows, French-windows and their frames: | |
| 4418.11.00 | --Of tropical wood | 5%
DCS:4% CA:Free DCT:5% |
| 4418.19.00 | --Other | 5%
DCS:4% CA:Free DCT:5% |
| 4418.2 | -Doors and their frames and thresholds: | |
| 4418.21.00 | --Of tropical wood | Free |
| 4418.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 4418.30.00 | -Posts and beams other than products of 4418.81.00 to 4418.89.00 | 5%
DCS:4% CA:Free DCT:5% |
| 4418.40.00 | -Shuttering for concrete constructional work | 5%
DCS:4% CA:Free DCT:5% |
| 4418.50.00 | -Shingles and shakes | Free |
| 4418.60.00 | (Repealed by No 91 of 2021) | |
| 4418.7 | -Assembled flooring panels: | |
| 4418.73 | --Of bamboo or with at least the top layer (wear layer) of bamboo: | |
| 4418.73.10 | ---For mosaic floors | Free |
| 4418.73.2 | ---Other, multilayer: | |
| 4418.73.21 | ----Parquet panels | Free |
| 4418.73.29 | ----Other | Free |
| 4418.73.9 | ---Other: | |
| 4418.73.91 | ----Parquet panels | 5%
DCS:4% DCT:5% |
| 4418.73.99 | ----Other | 5%
DCS:4% CA:Free DCT:5% |
| 4418.74.00 | --Other, for mosaic floors | Free |
| 4418.75 | --Other, multilayer: | |
| 4418.75.10 | ---Parquet panels | 5%
DCS:4% DCT:5% |
| 4418.75.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 4418.79 | --Other: | |
| 4418.79.10 | ---Parquet panels | 5%
DCS:4% DCT:5% |
| 4418.79.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 4418.8 | -Engineered structural timber products: | |
| 4418.81.00 | --Glue-laminated timber (glulam) | 5%
DCS:4% CA:Free DCT:5% |
| 4418.82.00 | --Cross-laminated timber (CLT or X-lam) | 5%
DCS:4% CA:Free DCT:5% |
| 4418.83.00 | --I beams | 5%
DCS:4% CA:Free DCT:5% |
| 4418.89.00 | --Other | 5%
DCS:4% CA:Free DCT:5% |
| 4418.9 | -Other: | |
| 4418.91.00 | --Of bamboo | Free |
| 4418.92.00 | --Cellular wood panels | 5%
DCS:4% CA:Free DCT:5% |
| 4418.99.00 | --Other | 5%
DCS:4% CA:Free DCT:5% |
| 4419 | TABLEWARE AND KITCHENWARE, OF WOOD: | |
| 4419.1 | -Of bamboo: | |
| 4419.11.00 | --Bread boards, chopping boards and similar boards | 5%
DCS:4% DCT:5% |
| 4419.12.00 | --Chopsticks | Free |
| 4419.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 4419.20.00 | -Of tropical wood | 5%
DCS:4% DCT:5% |
| 4419.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 4420 | WOOD MARQUETRY AND INLAID WOOD; CASKETS AND CASES FOR JEWELLERY OR CUTLERY, AND SIMILAR ARTICLES, OF WOOD; STATUETTES AND OTHER ORNAMENTS, OF WOOD; WOODEN ARTICLES OF FURNITURE NOT FALLING IN CHAPTER 94: | |
| 4420.10.00 | -Statuettes and other ornaments, of wood | 5%
DCS:4% DCT:5% |
| 4420.1 | -Statuettes and other ornaments: | |
| 4420.11.00 | --Of tropical wood | 5%
DCS:4% DCT:5% |
| 4420.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 4420.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 4421 | OTHER ARTICLES OF WOOD: | |
| 4421.10.00 | -Clothes hangers | Free |
| 4421.20.00 | -Coffins | Free |
| 4421.9 | -Other: | |
| 4421.91.00 | --Of bamboo | Free |
| 4421.99.00 | --Other | 5%
DCS:4% DCT:5% |
[ CCH Note: Ch 44 Subheading Note 1 purported to be amended by No 118 of 2006, s 3 and Sch 1, item 197, effective 4 November 2006. The amendment was misdescribed and therefore was not incorporated.]
45 CHAPTER 45
Cork and articles of cork
Note.
| 4501 | NATURAL CORK, RAW OR SIMPLY PREPARED; WASTE CORK; CRUSHED, GRANULATED OR GROUND CORK: | |
| 4501.10.00 | -Natural cork, raw or simply prepared | Free |
| 4501.90.00 | -Other | Free |
| 4502.00.00 | NATURAL CORK, DEBACKED OR ROUGHLY SQUARED, OR IN RECTANGULAR (INCLUDING SQUARE) BLOCKS, PLATES, SHEETS OR STRIP (INCLUDING SHARP-EDGED BLANKS FOR CORKS OR STOPPERS) | Free |
| 4503 | ARTICLES OF NATURAL CORK: | |
| 4503.10.00 | -Corks and stoppers | Free |
| 4503.90.00 | -Other | Free |
| 4504 | AGGLOMERATED CORK (WITH OR WITHOUT A BINDING SUBSTANCE) AND ARTICLES OF AGGLOMERATED CORK: | |
| 4504.10.00 | -Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs | Free |
| 4504.90.00 | -Other | 5%
DCS:Free |
46 CHAPTER 46
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Notes.
| 4601 | PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, WHETHER OR NOT ASSEMBLED INTO STRIPS; PLAITING MATERIALS, PLAITS AND SIMILAR PRODUCTS OF PLAITING MATERIALS, BOUND TOGETHER IN PARALLEL STRANDS OR WOVEN, IN SHEET FORM, WHETHER OR NOT BEING FINISHED ARTICLES (FOR EXAMPLE, MATS, MATTING, SCREENS): | |
| 4601.2 | -Mats, matting and screens of vegetable materials: | |
| 4601.21.00 | --Of bamboo | Free |
| 4601.22.00 | --Of rattan | Free |
| 4601.29.00 | --Other | Free |
| 4601.9 | -Other: | |
| 4601.92.00 | --Of bamboo | Free |
| 4601.93.00 | --Of rattan | Free |
| 4601.94.00 | --Of other vegetable materials | Free |
| 4601.99.00 | --Other | Free |
| 4602 | BASKETWORK, WICKERWORK AND OTHER ARTICLES, MADE DIRECTLY TO SHAPE FROM PLAITING MATERIALS OR MADE UP FROM GOODS OF 4601; ARTICLES OF LOOFAH: | |
| 4602.1 | -Of vegetable materials: | |
| 4602.11.00 | --Of bamboo | Free |
| 4602.12.00 | --Of rattan | Free |
| 4602.19.00 | --Other | Free |
| 4602.90.00 | -Other | Free |
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
47 CHAPTER 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
Note.
| 4701.00.00 | MECHANICAL WOOD PULP | Free |
| 4702.00.00 | CHEMICAL WOOD PULP, DISSOLVING GRADES | Free |
| 4703 | CHEMICAL WOOD PULP, SODA OR SULPHATE, OTHER THAN DISSOLVING GRADES: | |
| 4703.1 | -Unbleached: | |
| 4703.11.00 | --Coniferous | Free |
| 4703.19.00 | --Non-coniferous | Free |
| 4703.2 | -Semi-bleached or bleached: | |
| 4703.21.00 | --Coniferous | Free |
| 4703.29.00 | --Non-coniferous | Free |
| 4704 | CHEMICAL WOOD PULP, SULPHITE, OTHER THAN DISSOLVING GRADES: | |
| 4704.1 | -Unbleached: | |
| 4704.11.00 | --Coniferous | Free |
| 4704.19.00 | --Non-coniferous | Free |
| 4704.2 | -Semi-bleached or bleached: | |
| 4704.21.00 | --Coniferous | Free |
| 4704.29.00 | --Non-coniferous | Free |
| 4705.00.00 | WOOD PULP OBTAINED BY A COMBINATION OF MECHANICAL AND CHEMICAL PULPING PROCESSES | Free |
| 4706 | PULPS OF FIBRES DERIVED FROM RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD OR OF OTHER FIBROUS CELLULOSIC MATERIAL: | |
| 4706.10.00 | -Cotton linters pulp | Free |
| 4706.20.00 | -Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | Free |
| 4706.30.00 | -Other, of bamboo | Free |
| 4706.9 | -Other: | |
| 4706.91.00 | --Mechanical | Free |
| 4706.92.00 | --Chemical | Free |
| 4706.93.00 | --Obtained by a combination of mechanical and chemical processes | Free |
| 4707 | RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD: | |
| 4707.10.00 | -Unbleached kraft paper or paperboard or corrugated paper or paperboard | Free |
| 4707.20.00 | -Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | Free |
| 4707.30.00 | -Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | Free |
| 4707.90.00 | -Other, including unsorted waste and scrap | Free |
48 CHAPTER 48
Paper and paperboard; articles of paper pulp, of paper or of paperboard
Notes.
|
Weight
g/m2 |
Minimum Mullen bursting strength
kPa |
| 115 | 393 |
| 125 | 417 |
| 200 | 637 |
| 300 | 824 |
| 400 | 961 |
|
Minimum tear
mN |
Minimum tensile
kN/m |
|||
|
Weight
g/m2 |
Machine
direction |
Machine
direction plus cross direction |
Cross
direction |
Machine
direction plus cross direction |
| 60 | 700 | 1 510 | 1.9 | 6 |
| 70 | 830 | 1 790 | 2.3 | 7.2 |
| 80 | 965 | 2 070 | 2.8 | 8.3 |
| 100 | 1 230 | 2 635 | 3.7 | 10.6 |
| 115 | 1 425 | 3 060 | 4.4 | 12.3 |
| 4801 | NEWSPRINT, IN ROLLS OR SHEETS: | |
| 4801.00.40 | ---Newsprint, in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state | 5%
CA:Free |
| 4801.00.50 | ---Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4801.00.40 | 5% |
| 4801.00.60 | ---Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4801.00.40 | 5%
CA:2.5% |
| 4801.00.7 | ---Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4801.00.40: | |
| 4801.00.71 | ----Goods:
(a) weighing more than 57 g/m2; or (b) having an ash content by weight of more than 8% |
5%
CA:2.5% |
| 4801.00.79 | ----Other | Free |
| 4802 | UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON PERFORATED PUNCH-CARDS AND PUNCH TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN PAPER OF 4801 OR 4803; HAND-MADE PAPER AND PAPERBOARD: | |
| 4802.10.00 | -Hand-made paper and paperboard | Free |
| 4802.20 | -Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard: | |
| 4802.20.2 | ---Dyeline base paper and paperboard: | |
| 4802.20.21 | ----Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5%
CA:Free |
| 4802.20.22 | ----Containing paper or paperboard made mainly from pulp obtained by a chemi-mechanical process, as follows:
(a) weighing not more than 22 g/m2; (b) weighing more than 205 g/m2 |
5%
DCS:Free |
| 4802.20.29 | ----Other | Free |
| 4802.20.3 | ---Goods, NSA, weighing more than 22 g/m2 but not more than 205 g/m2: | |
| 4802.20.31 | ----Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4802.20.39 | ----Other | Free |
| 4802.20.4 | ---Goods, NSA, as follows:
(a) weighing not more than 22 g/m2; (b) weighing more than 205 g/m2: |
|
| 4802.20.41 | ----Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4802.20.49 | ----Other | 5%
DCS:Free |
| 4802.40 | -Wallpaper base: | |
| 4802.40.10 | ---Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4802.40.20 | ---Goods, NSA, containing paper or paperboard made mainly from pulp obtained by a chemi-mechanical process, as follows:
(a) weighing not more than 22 g/m2; (b) weighing 205 g/m2 or more |
Free |
| 4802.40.90 | ---Other | 5% |
| 4802.5 | -Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: | |
| 4802.54 | --Weighing less than 40 g/m2: | |
| 4802.54.10 | ---Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4802.54.2 | ---Goods, NSA, containing more than 5% of fibres made mainly from pulp obtained by a chemi-mechanical process: | |
| 4802.54.21 | ----Goods, as follows:
(a) multi-ply paper and paperboard; (b) weighing more than 22 g/m2 |
Free |
| 4802.54.29 | ----Other | Free |
| 4802.54.90 | ---Other | 5% |
| 4802.55 | --Weighing 40 g/m2 or more but not more than 150 g/m2, in rolls: | |
| 4802.55.10 | ---Of a width not exceeding 15 cm | 5%
CA:Free |
| 4802.55.90 | ---Other | 5% |
| 4802.56 | --Weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state: | |
| 4802.56.10 | ---Goods, as follows:
(a) in strips of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5%
CA:Free |
| 4802.56.90 | ---Other | 5% |
| 4802.57 | --Other, weighing 40 g/m2 or more but not more than 150 g/m2: | |
| 4802.57.10 | ---Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5%
CA:Free |
| 4802.57.90 | ---Other | 5% |
| 4802.58 | --Weighing more than 150 g/m2: | |
| 4802.58.1 | ---Weighing not more than 205 g/m2: | |
| 4802.58.11 | ----Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5%
CA:Free |
| 4802.58.12 | ----Goods, NSA, containing more than 5% of fibres made mainly from pulp obtained by a chemi-mechanical process | 5% |
| 4802.58.19 | ----Other | Free |
| 4802.58.9 | ---Weighing more than 205 g/m2: | |
| 4802.58.91 | ----Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4802.58.92 | ----Goods, NSA, as follows:
(a) multi-ply paper and paperboard; (b) containing more than 5% of fibres made mainly from pulp obtained by a chemi-mechanical process |
Free |
| 4802.58.99 | ----Other | 5%
DCS:Free CA:2.5% |
| 4802.6 | -Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: | |
| 4802.61 | --In rolls: | |
| 4802.61.10 | ---Not exceeding 15 cm in width | Free |
| 4802.61.2 | ---Goods, NSA, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4802.61.4 or 4802.61.5: | |
| 4802.61.21 | ----Weighing 150 g/m2 or less | Free |
| 4802.61.22 | ----Weighing more than 150 g/m2 but not more than 205 g/m2 | 5%
CA:2.5% |
| ----Other | Free | |
| 4802.61.30 | ---Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.61.4, as follows:
(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2; (b) containing not less than 70% of mechanical woodpulp; and (c) weighing 40 g/m2 or more but not more than 62 g/m2 |
Free |
| 4802.61.4 | ---Goods specified in Additional Note 1 to this Chapter, in rolls exceeding 15 cm but not exceeding 28 cm in width: | |
| 4802.61.41 | ----Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres | 5% |
| 4802.61.42 | ----Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process | 5%
CA:2.5% |
| 4802.61.43 | ----Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:
(a) weighing more than 57 g/m2; or (b) having an ash content by weight of more than 8% |
5%
CA:2.5% |
| 4802.61.49 | ----Other | Free |
| 4802.61.5 | ---Goods, NSA, made mainly from pulp obtained by a chemi-mechanical process: | |
| 4802.61.51 | ----Multi-ply paper and paperboard weighing not more than 205 g/m2 | Free |
| 4802.61.52 | ----Multi-ply paper and paperboard weighing more than 205 g/m2 | 5%
DCS:Free |
| 4802.61.53 | ----Goods, NSA, as follows:
(a) weighing not more than 22 g/m2; (b) weighing more than 205 g/m2 |
Free |
| 4802.61.59 | ----Other | 5% |
| 4802.61.90 | ---Other | Free |
| 4802.62 | --In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state: | |
| 4802.62.10 | ---Goods, as follows:
(a) in strips of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4802.62.2 | ---Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4802.62.4 or 4802.62.5: | |
| 4802.62.21 | ----Weighing 150 g/m2 or less | Free |
| 4802.62.22 | ----Weighing more than 150 g/m2 but not more than 205 g/m2 | 5%
CA:2.5% |
| 4802.62.29 | ----Other | Free |
| 4802.62.30 | ---Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.62.4, as follows:
(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2; (b) containing not less than 70% of mechanical woodpulp; and (c) weighing 40 g/m2 or more but not more than 62 g/m2 |
Free |
| 4802.62.4 | ---Goods specified in Additional Note 1 to this Chapter, NSA: | |
| 4802.62.41 | ----Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres | 5% |
| 4802.62.42 | ----Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process | 5%
CA:2.5% |
| 4802.62.43 | ----Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:
(a) weighing more than 57 g/m2; or (b) having an ash content by weight of more than 8% |
Free |
| 4802.62.49 | ----Other | Free |
| 4802.62.5 | ---Goods, NSA, made mainly from pulp obtained by a chemi-mechanical process: | |
| 4802.62.51 | ----Multi-ply paper and paperboard weighing not more than 205 g/m2 | Free |
| 4802.62.52 | ----Multi-ply paper and paperboard weighing more than 205 g/m2 | 5%
DCS:Free |
| 4802.62.53 | ----Goods, NSA, as follows:
(a) weighing not more than 22 g/m2; (b) weighing more than 205 g/m2 |
Free |
| 4802.62.59 | ----Other | Free |
| 4802.62.90 | ---Other | Free |
| 4802.69 | --Other: | |
| 4802.69.10 | ---Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5%
CA:Free |
| 4802.69.2 | ---Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, other than goods of 4802.69.4 or 4802.69.5: | |
| 4802.69.21 | ----Weighing 150 g/m2 or less | 5% |
| 4802.69.22 | ----Weighing more than 150 g/m2 but not more than 205 g/m2 | Free |
| 4802.69.29 | ----Other | 5%
DCS:Free CA:2.5% |
| 4802.69.30 | ---Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.69.4, as follows:
(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2; (b) containing not less than 70% of mechanical woodpulp; and (c) weighing 40 g/m2 or more but not more than 62 g/m2 |
Free |
| 4802.69.4 | ---Goods specified in Additional Note 1 to this Chapter, NSA: | |
| 4802.69.41 | ----Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres | 5% |
| 4802.69.42 | ----Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process | 5%
CA:2.5% |
| 4802.69.43 | ----Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:
(a) weighing more than 57 g/m2; or (b) having an ash content by weight of more than 8% |
5%
CA:2.5% |
| 4802.69.49 | ----Other | Free |
| 4802.69.5 | ---Goods, NSA, made mainly from pulp obtained by a chemi-mechanical process: | |
| 4802.69.51 | ----Multi-ply paper and paperboard weighing not more than 205 g/m2 | 5% |
| 4802.69.52 | ----Multi-ply paper and paperboard weighing more than 205 g/m2 | 5%
DCS:Free |
| 4802.69.53 | ----Goods, NSA, as follows:
(a) weighing not more than 22 g/m2; (b) weighing more than 205 g/m2 |
5%
DCS:Free |
| 4802.69.59 | ----Other | 5% |
| 4802.69.90 | ---Other | 5%
CA:2.5% |
| 4803 | TOILET OR FACIAL TISSUE STOCK, TOWEL OR NAPKIN STOCK AND SIMILAR PAPER OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, WHETHER OR NOT CREPED, CRINKLED, EMBOSSED, PERFORATED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR SHEETS: | |
| 4803.00.10 | ---Embossed or perforated, weighing more than 22 g/m2 | 5% |
| 4803.00.90 | ---Other | 5%
DCS:Free |
| 4804 | UNCOATED KRAFT PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, OTHER THAN THAT OF 4802 OR 4803: | |
| 4804.1 | -Kraftliner: | |
| 4804.11 | --Unbleached: | |
| 4804.11.10 | ---Weighing not more than 205 g/m2 | Free |
| 4804.11.90 | ---Other | Free |
| 4804.19 | --Other: | |
| 4804.19.10 | ---Weighing not more than 205 g/m2 | Free |
| 4804.19.90 | ---Other | Free |
| 4804.2 | -Sack kraft paper: | |
| 4804.21.00 | --Unbleached | 5%
CA:4% |
| 4804.29.00 | --Other | 5% |
| 4804.3 | -Other kraft paper and paperboard weighing 150 g/m2 or less: | |
| 4804.31.00 | --Unbleached | 5% |
| 4804.39.00 | --Other | 5% |
| 4804.4 | -Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2: | |
| 4804.41 | --Unbleached: | |
| 4804.41.10 | ---Weighing not more than 205 g/m2 | Free |
| 4804.41.90 | ---Other | Free |
| 4804.42 | --Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process: | |
| 4804.42.10 | ---Weighing not more than 205 g/m2 | Free |
| 4804.42.90 | ---Other | Free |
| 4804.49 | --Other: | |
| 4804.49.10 | ---Weighing not more than 205 g/m2 | Free |
| 4804.49.90 | ---Other | Free |
| 4804.5 | -Other kraft paper and paperboard weighing 225 g/m2 or more: | |
| 4804.51.00 | --Unbleached | Free |
| 4804.52.00 | --Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | Free |
| 4804.59.00 | --Other | Free |
| 4805 | OTHER UNCOATED PAPER AND PAPERBOARD, IN ROLLS OR SHEETS, NOT FURTHER WORKED OR PROCESSED THAN AS SPECIFIED IN NOTE 3 TO THIS CHAPTER: | |
| 4805.1 | -Fluting paper: | |
| 4805.11 | --Semi-chemical fluting paper: | |
| 4805.11.10 | ---Weighing not more than 205 g/m2 | 5% |
| 4805.11.90 | ---Other | Free |
| 4805.12 | --Straw fluting paper: | |
| 4805.12.10 | ---Weighing 130 g/m2 or more, but not more than 205 g/m2 | Free |
| 4805.12.90 | ---Weighing more than 205 g/m2 | 5%
DCS:Free |
| 4805.19 | --Other: | |
| 4805.19.10 | ---Of multi-ply paper or paperboard weighing not more than 205 g/m2 | 5% |
| 4805.19.20 | ---Goods, as follows:
(a) weighing not more than 22 g/m2; (b) weighing 205 g/m2 or more |
5%
DCS:Free |
| 4805.19.90 | ---Other | 5% |
| 4805.2 | -Testliner (recycled liner board): | |
| 4805.24 | --Weighing 150 g/m2 or less: | |
| 4805.24.10 | ---Multi-ply paper and paperboard | 5% |
| 4805.24.9 | ---Other: | |
| 4805.24.91 | ----Weighing 22 g/m2 or less | Free |
| 4805.24.99 | ----Other | 5% |
| 4805.25 | --Weighing more than 150 g/m2: | |
| 4805.25.1 | ---Multi-ply paper and paperboard: | |
| 4805.25.11 | ----Weighing not more than 205 g/m2 | 5% |
| 4805.25.19 | ----Other | 5%
DCS:Free |
| 4805.25.9 | ---Other: | |
| 4805.25.91 | ----Weighing not more than 205 g/m2 | 5% |
| 4805.25.99 | ----Other | 5%
DCS:Free |
| 4805.30.00 | -Sulphite wrapping paper | 5%
DCS:Free |
| 4805.40.00 | -Filter paper and paperboard | 5% |
| 4805.50.00 | -Felt paper and paperboard | Free |
| 4805.9 | -Other: | |
| 4805.91 | --Weighing 150 g/m2 or less: | |
| 4805.91.10 | ---Multi-ply paper and paperboard | 5% |
| 4805.91.9 | ---Other: | |
| 4805.91.91 | ----Weighing not more than 22 g/m2 | 5%
DCS:Free |
| 4805.91.99 | ----Other | Free |
| 4805.92 | --Weighing more than 150 g/m2 but less than 225 g/m2 | |
| 4805.92.1 | ---Multi-ply paper and paperboard: | |
| 4805.92.11 | ----Weighing more than 150 g/m2 but not more than 205 g/m2 | 5% |
| 4805.92.19 | ----Other | 5%
DCS:Free |
| 4805.92.9 | ---Other: | |
| 4805.92.91 | ----Weighing more than 150 g/m2 but not more than 205 g/m2 | 5% |
| 4805.92.92 | ----Goods, NSA, as follows:
(a) carton boards and box boards (including strawboard); (b) container board (excluding kraft) |
5%
DCS:4% DCT:5% |
| 4805.92.99 | ----Other | 5%
DCS:Free |
| 4805.93 | --Weighing 225 g/m2 or more: | |
| 4805.93.10 | ---Multi-ply paper and paperboard | 5%
DCS:Free |
| 4805.93.9 | ---Other: | |
| 4805.93.91 | ----Goods, as follows:
(a) carton boards and box boards (including strawboard); (b) container board (excluding kraft) |
5%
DCS:4% DCT:5% |
| 4805.93.99 | ----Other | 5%
DCS:Free |
| 4806 | VEGETABLE PARCHMENT, GREASEPROOF PAPERS, TRACING PAPERS AND GLASSINE AND OTHER GLAZED TRANSPARENT OR TRANSLUCENT PAPERS, IN ROLLS OR SHEETS: | |
| 4806.10.00 | -Vegetable parchment | Free |
| 4806.20.00 | -Greaseproof papers | Free |
| 4806.30.00 | -Tracing papers | Free |
| 4806.40.00 | -Glassine and other glazed transparent or translucent papers | Free |
| 4807.00.00 | COMPOSITE PAPER AND PAPERBOARD (MADE BY STICKING FLAT LAYERS OF PAPER OR PAPERBOARD TOGETHER WITH AN ADHESIVE), NOT SURFACE-COATED OR IMPREGNATED, WHETHER OR NOT INTERNALLY REINFORCED, IN ROLLS OR SHEETS | Free |
| 4808 | PAPER AND PAPERBOARD, CORRUGATED (WITH OR WITHOUT GLUED FLAT SURFACE SHEETS), CREPED, CRINKLED, EMBOSSED OR PERFORATED, IN ROLLS OR SHEETS, OTHER THAN PAPER OF THE KIND DESCRIBED IN 4803: | |
| 4808.10 | -Corrugated paper and paperboard, whether or not perforated: | |
| 4808.10.10 | ---Embossed or perforated, weighing not more than 205 g/m2 | Free |
| 4808.10.90 | ---Other | Free |
| 4808.40 | -Kraft paper, creped or crinkled, whether or not embossed or perforated: | |
| 4808.40.10 | ---Embossed or perforated, weighing not more than 205 g/m2 | Free |
| 4808.40.90 | ---Other | Free |
| 4808.90 | -Other: | |
| 4808.90.10 | ---Embossed or perforated, weighing not more than 205 g/m2 | 5%
CA:3% |
| 4808.90.90 | ---Other | Free |
| 4809 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (INCLUDING COATED OR IMPREGNATED PAPER FOR DUPLICATOR STENCILS OR OFFSET PLATES), WHETHER OR NOT PRINTED, IN ROLLS OR SHEETS: | |
| 4809.20.00 | -Self-copy paper | Free |
| 4809.90 | -Other: | |
| 4809.90.10 | ---Goods, as follows:
(a) sublimation transfer printing paper having a width of not less than 0.9 m in rolls; (b) unsensitised prepared positive transfer media of the kind used for the photocopying of documents by the image-transfer process |
Free |
| 4809.90.90 | ---Other | 5% |
| 4810 | PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE: | |
| 4810.1 | -Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres: | |
| 4810.13 | --In rolls: | |
| 4810.13.10 | ---Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in rolls of a width exceeding 15 cm | Free |
| 4810.13.2 | ---Of a width not exceeding 15 cm: | |
| 4810.13.21 | ----Printed for self-recording apparatus | 5% |
| 4810.13.29 | ----Other | Free |
| 4810.13.90 | ---Other | 5% |
| 4810.14 | --In sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm, in the unfolded state: | |
| 4810.14.10 | ---Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in the form of:
(a) strips of a width exceeding 15 cm; (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state |
Free |
| 4810.14.2 | ---Goods, NSA, as follows:
(a) in strips of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state: |
|
| 4810.14.21 | ----Printed for self-recording apparatus | 5% |
| 4810.14.29 | ----Other | Free |
| 4810.14.90 | ---Other | 5% |
| 4810.19 | --Other: | |
| 4810.19.10 | ---Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres, in the form of:
(a) strips of a width exceeding 15 cm; (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state |
Free |
| 4810.19.2 | ---Goods, NSA, as follows:
(a) in strips of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm,in the unfolded state: |
|
| 4810.19.21 | ----Printed for self-recording apparatus | 5% |
| 4810.19.29 | ----Other | Free |
| 4810.19.90 | ---Other | 5% |
| 4810.2 | -Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: | |
| 4810.22 | --Light-weight coated paper: | |
| 4810.22.20 | ---Goods, printed for self-recording apparatus, as follows:
(a) in rolls or strips of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4810.22.30 | ---Goods, NSA, as follows:
(a) in rolls or strips of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4810.22.90 | ---Other | Free |
| 4810.29 | --Other: | |
| 4810.29.10 | ---Cast coated paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres as follows:
(a) in strips or rolls of a width exceeding 15 cm; (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state |
Free |
| 4810.29.20 | ---Goods, NSA, printed for self-recording apparatus, as follows:
(a) in rolls or strips of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4810.29.30 | ---Goods, NSA, as follows:
(a) in rolls or strips of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5%
CA:Free |
| 4810.29.90 | ---Other | 5% |
| 4810.3 | -Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: | |
| 4810.31.00 | --Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less | Free |
| 4810.32.00 | --Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2 | Free |
| 4810.39.00 | --Other | 5% |
| 4810.9 | -Other paper and paperboard: | |
| 4810.92.00 | --Multi-ply | 5% |
| 4810.99.00 | --Other | 5% |
| 4811 | PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN 4803, 4809 OR 4810: | |
| 4811.10.00 | -Tarred, bituminised or asphalted paper and paperboard | 5% |
| 4811.4 | -Gummed or adhesive paper and paperboard: | |
| 4811.41 | --Self-adhesive: | |
| 4811.41.10 | ---Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5% |
| 4811.41.90 | ---Other | Free |
| 4811.49 | --Other: | |
| 4811.49.10 | ---Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5% |
| 4811.49.20 | ---Decalcomania paper, NSA | Free |
| 4811.49.90 | ---Other | 5%
CA:Free |
| 4811.5 | -Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): | |
| 4811.51.00 | --Bleached, weighing more than 150 g/m2 | Free |
| 4811.59 | --Other: | |
| 4811.59.10 | ---Goods, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5% |
| 4811.59.20 | ---Floor coverings on a base of paper or of paperboard, whether or not cut to size | Free |
| 4811.59.90 | ---Other | 5%
CA:Free |
| 4811.60.00 | -Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | 5% |
| 4811.90 | -Other paper, paperboard, cellulose wadding and webs of cellulose fibres: | |
| 4811.90.10 | ---Floor coverings on a base of paper or of paperboard, whether or not cut to size | 5% |
| 4811.90.20 | ---Indicator paper and paperboard, not being diagnostic reagent paper or paperboard, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
Free |
| 4811.90.30 | ---Goods, NSA, as follows:
(a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state |
5% |
| 4811.90.40 | ---Goods, as follows, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state:
(a) cast coated paper and paperboard; (b) enamelled blotting paper and paperboard; (c) flock coated, marbled and leatherette paper; (d) indicator paper and paperboard, NSA; (e) parchment paper and paperboard, greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, but excluding coated paper and paperboard |
Free |
| 4811.90.90 | ---Other | 5%
CA:Free |
| 4812.00.00 | FILTER BLOCKS, SLABS AND PLATES, OF PAPER PULP | Free |
| 4813 | CIGARETTE PAPER, WHETHER OR NOT CUT TO SIZE OR IN THE FORM OF BOOKLETS OR TUBES: | |
| 4813.10.00 | -In the form of booklets or tubes | Free |
| 4813.20.00 | -In rolls of a width not exceeding 5 cm | Free |
| 4813.90.00 | -Other | Free |
| 4814 | WALLPAPER AND SIMILAR WALL COVERINGS; WINDOW TRANSPARENCIES OF PAPER: | |
| 4814.20.00 | -Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics | 5%
CA:Free |
| 4814.90.00 | -Other | 5%
DCS:4% CA:Free DCT:5% |
| 4816 | CARBON PAPER, SELF-COPY PAPER AND OTHER COPYING OR TRANSFER PAPERS (OTHER THAN THOSE OF 4809), DUPLICATOR STENCILS AND OFFSET PLATES, OF PAPER, WHETHER OR NOT PUT UP IN BOXES: | |
| 4816.20.00 | -Self-copy paper | Free |
| 4816.90 | -Other: | |
| 4816.90.10 | ---Unsensitised prepared positive transfer media of the type used for the photocopying of documents by the image-transfer process | Free |
| 4816.90.90 | ---Other | 5% |
| 4817 | ENVELOPES, LETTER CARDS, PLAIN POSTCARDS AND CORRESPONDENCE CARDS, OF PAPER OR PAPERBOARD; BOXES, POUCHES, WALLETS AND WRITING COMPENDIUMS, OF PAPER OR PAPERBOARD, CONTAINING AN ASSORTMENT OF PAPER STATIONERY: | |
| 4817.10.00 | -Envelopes | 5% |
| 4817.20.00 | -Letter cards, plain postcards and correspondence cards | 5% |
| 4817.30.00 | -Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 5% |
| 4818 | TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 cm, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLECLOTHS, SERVIETTES, BED SHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES: | |
| 4818.10.00 | -Toilet paper | 5% |
| 4818.20.00 | -Handkerchiefs, cleansing or facial tissues and towels | 5% |
| 4818.30.00 | -Tablecloths and serviettes | 5% |
| 4818.50.00 | -Articles of apparel and clothing accessories | 5% |
| 4818.90.00 | -Other | 5% |
| 4819 | CARTONS, BOXES, CASES, BAGS AND OTHER PACKING CONTAINERS, OF PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES; BOX FILES, LETTER TRAYS, AND SIMILAR ARTICLES, OF PAPER OR PAPERBOARD OF A KIND USED IN OFFICES, SHOPS OR THE LIKE: | |
| 4819.10.00 | -Cartons, boxes and cases, of corrugated paper or paperboard | 5% |
| 4819.20.00 | -Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 5% |
| 4819.30.00 | -Sacks and bags, having a base of a width of 40 cm or more | 5% |
| 4819.40.00 | -Other sacks and bags, including cones | 5% |
| 4819.50.00 | -Other packing containers, including record sleeves | 5% |
| 4819.60.00 | -Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 5% |
| 4820 | REGISTERS, ACCOUNT BOOKS, NOTE BOOKS, ORDER BOOKS, RECEIPT BOOKS, LETTER PADS, MEMORANDUM PADS, DIARIES AND SIMILAR ARTICLES, EXERCISE BOOKS, BLOTTING-PADS, BINDERS (LOOSE-LEAF OR OTHER), FOLDERS, FILE COVERS, MANIFOLD BUSINESS FORMS, INTERLEAVED CARBON SETS AND OTHER ARTICLES OF STATIONERY, OF PAPER OR PAPERBOARD; ALBUMS FOR SAMPLES OR FOR COLLECTIONS AND BOOK COVERS, OF PAPER OR PAPERBOARD: | |
| 4820.10.00 | -Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 5% |
| 4820.20 | -Exercise books: | |
| 4820.20.10 | ---Work books with printed texts and blank spaces to be filled in | Free |
| 4820.20.90 | ---Other | Free |
| 4820.30.00 | -Binders (other than book covers), folders and file covers | 5% |
| 4820.40.00 | -Manifold business forms and interleaved carbon sets | Free |
| 4820.50.00 | -Albums for samples or for collections | 5% |
| 4820.90.00 | -Other | 5% |
| 4821 | PAPER OR PAPERBOARD LABELS OF ALL KINDS, WHETHER OR NOT PRINTED: | |
| 4821.10.00 | -Printed | 5% |
| 4821.90.00 | -Other | 5% |
| 4822 | BOBBINS, SPOOLS, COPS AND SIMILAR SUPPORTS OF PAPER PULP, PAPER OR PAPERBOARD (WHETHER OR NOT PERFORATED OR HARDENED): | |
| 4822.10.00 | -Of a kind used for winding textile yarn | Free |
| 4822.90.00 | -Other | Free |
| 4823 | OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES: | |
| 4823.20.00 | -Filter paper and paperboard | 5% |
| 4823.40.00 | -Rolls, sheets and dials, printed for self-recording apparatus | 5% |
| 4823.6 | -Trays, dishes, plates, cups and the like, of paper or paperboard: | |
| 4823.61.00 | --Of bamboo | Free |
| 4823.69.00 | --Other | 5% |
| 4823.70.00 | -Moulded or pressed articles of paper pulp | 5% |
| 4823.90 | -Other: | |
| 4823.90.10 | ---Goods, as follows:
(a) aseptic paper, not including goods and/or articles of aseptic paper; (b) filters wholly of filter paper; (c) monotype paper; (d) paper for use in wrapping fruit; (e) perforated cards for Jacquard and similar machines |
Free |
| 4823.90.20 | ---Other paper and paperboard, of a kind used for writing, printing or other graphic purposes | 5%
CA:Free |
| 4823.90.3 | ---Uncoated kraft paper and paperboard, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.20: | |
| 4823.90.31 | ----Kraftliner, weighing not more than 205 g/m2 | Free |
| 4823.90.32 | ----Kraftliner, weighing more than 205 g/m2 | Free |
| 4823.90.33 | ----Sack kraft paper, unbleached | 5%
CA:4% |
| 4823.90.34 | ----Other sack kraft paper | 5% |
| 4823.90.35 | ----Kraft paper and paperboard, NSA, weighing not more than 205 g/m2 | Free |
| 4823.90.36 | ----Kraft paper and paperboard, NSA, weighing more than 205 g/m2 but less than 225 g/m2, as follows:
(a) unbleached; (b) bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process |
5%
DCS:Free |
| 4823.90.37 | ----Kraft paper and paperboard, NSA, weighing more than 205 g/m2 but less than 225 g/m2 | 5%
DCS:4% DCT:5% |
| 4823.90.38 | ----Kraft paper and paperboard, NSA, weighing 225 g/m2 or more, bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process | Free |
| 4823.90.39 | ----Other | Free |
| 4823.90.4 | ---Other uncoated paper and paperboard, not further worked or processed than as specified in Additional Note 6 to this Chapter, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.5: | |
| 4823.90.41 | ----Semi-chemical fluting paper, weighing not more than 205 g/m2 | 5% |
| 4823.90.42 | ----Semi-chemical fluting paper, weighing more than 205 g/m2 | 5%
DCS:Free |
| 4823.90.43 | ----Multi-ply paper and paperboard, weighing not more than 205 g/m2 | Free |
| 4823.90.44 | ----Multi-ply paper and paperboard, weighing more than 205 g/m2 | 5%
DCS:Free |
| 4823.90.45 | ----Sulphite wrapping paper | 5%
DCS:Free |
| 4823.90.46 | ----Felt paper and paperboard | Free |
| 4823.90.5 | ---Other uncoated paper and paperboard, not further worked or processed than as specified in Additional Note 6 to this Chapter, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm, other than goods of 4823.90.4: | |
| 4823.90.51 | ----Weighing not more than 22 g/m2 | 5%
DCS:Free |
| 4823.90.52 | ----Weighing more than 22 g/m2 but not more than 205 g/m2 | Free |
| 4823.90.53 | ----Weighing more than 205 g/m2, as follows:
(a) carton boards and box boards (including strawboard); (b) container board (excluding kraft) |
5%
DCS:4% DCT:5% |
| 4823.90.59 | ----Other | Free |
| 4823.90.60 | ---Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm | Free |
| 4823.90.70 | ---Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm | Free |
| 4823.90.8 | ---Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, other than paper of the kind described in 4803, in strips or rolls of a width exceeding 15 cm but not exceeding 36 cm: | |
| 4823.90.81 | ----Paper and paperboard, whether or not embossed or perforated, weighing not more than 205 g/m2, as follows:
(a) corrugated paper or paperboard; (b) kraft paper, creped or crinkled |
Free |
| 4823.90.82 | ----Other paper or paperboard, weighing not more than 205 g/m2, embossed or perforated | 5%
CA:3% |
| 4823.90.89 | ----Other | Free |
| 4823.90.90 | ---Other | 5% |
49 CHAPTER 49
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Notes.
| 4901 | PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS: | |
| 4901.10.00 | -In single sheets, whether or not folded | Free |
| 4901.9 | -Other: | |
| 4901.91.00 | --Dictionaries and encyclopaedias, and serial instalments thereof | Free |
| 4901.99 | --Other: | |
| 4901.99.10 | ---Australian telephone directories and Australian timetables | Free |
| 4901.99.90 | ---Other | Free |
| 4902 | NEWSPAPERS, JOURNALS AND PERIODICALS, WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL: | |
| 4902.10.00 | -Appearing at least four times a week | Free |
| 4902.90.00 | -Other | Free |
| 4903.00.00 | CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS | Free |
| 4904.00.00 | MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED | Free |
| 4905 | MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS, INCLUDING ATLASES, WALL MAPS, TOPOGRAPHICAL PLANS AND GLOBES, PRINTED: | |
| 4905.10.00-4905.99.00 | (Repealed by No 91 of 2021) | |
| 4905.20.00 | -In book form | Free |
| 4905.90.00 | -Other | Free |
| 4906.00.00 | PLANS AND DRAWINGS FOR ARCHITECTURAL, ENGINEERING, INDUSTRIAL, COMMERCIAL, TOPOGRAPHICAL OR SIMILAR PURPOSES, BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING | Free |
| 4907 | UNUSED POSTAGE, REVENUE OR SIMILAR STAMPS OF CURRENT OR NEW ISSUE IN THE COUNTRY IN WHICH THEY HAVE, OR WILL HAVE, A RECOGNISED FACE VALUE; STAMP-IMPRESSED PAPER; BANKNOTES; CHEQUE FORMS; STOCK, SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE: | |
| 4907.00.10 | ---Stamps and banknotes | Free |
| 4907.00.90 | ---Other | 5% |
| 4908 | TRANSFERS (DECALCOMANIAS): | |
| 4908.10.00 | -Transfers (decalcomanias), vitrifiable | 5% |
| 4908.90.00 | -Other | 5% |
| 4909.00.00 | PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS | 5% |
| 4910.00.00 | CALENDARS OF ANY KIND, PRINTED, INCLUDING CALENDAR BLOCKS | 5% |
| 4911 | OTHER PRINTED MATTER, INCLUDING PRINTED PICTURES AND PHOTOGRAPHS: | |
| 4911.10 | -Trade advertising material, commercial catalogues and the like: | |
| 4911.10.10 | ---Catalogues of visual or auditory material of an educational, scientific or cultural character | Free |
| 4911.10.90 | ---Other | 5% |
| 4911.9 | -Other: | |
| 4911.91.00 | --Pictures, designs and photographs | 5%
DCS:4% DCT:5% |
| 4911.99 | --Other: | |
| 4911.99.10 | ---Printed matter which grants the right to access, install, reproduce or otherwise use software (including games), data, internet content (including in-game or in-application content) or services or telecommunications services (including mobile services) | Free |
| 4911.99.90 | ---Other | 5% |
Textiles and textile articles
Notes.
Single yarn of nylon or other polyamides, or of polyesters....60 cN/tex Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters..........................................................53 cN/tex Single, multiple (folded) or cabled yarn of viscose rayon.....27 cN/tex.
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerisation does not affect the classification of yarns or fabrics within the above categories.
50 CHAPTER 50
Silk
| 5001.00.00 | SILK-WORM COCOONS SUITABLE FOR REELING | Free |
| 5002.00.00 | RAW SILK (NOT THROWN) | Free |
| 5003.00.00 | SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) | Free |
| 5004.00.00 | SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE | Free |
| 5005.00.00 | YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE | Free |
| 5006.00.00 | SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT | Free |
| 5007 | WOVEN FABRICS OF SILK OR OF SILK WASTE: | |
| 5007.10 | -Fabrics of noil silk: | |
| 5007.10.10 | ---Containing 20% or more by weight of man-made fibres not printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5007.10.90 | ---Other | Free |
| 5007.20.00 | -Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk | Free |
| 5007.90 | -Other fabrics: | |
| 5007.90.10 | ---Containing 20% or more by weight of man-made fibres | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5007.90.90 | ---Other | Free |
51 CHAPTER 51
Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Note.
| 5101 | WOOL, NOT CARDED OR COMBED: | |
| 5101.1 | -Greasy, including fleece-washed wool: | |
| 5101.11.00 | --Shorn wool | Free |
| 5101.19.00 | --Other | Free |
| 5101.2 | -Degreased, not carbonised: | |
| 5101.21.00 | --Shorn wool | Free |
| 5101.29.00 | --Other | Free |
| 5101.30.00 | -Carbonised | Free |
| 5102 | FINE OR COARSE ANIMAL HAIR, NOT CARDED OR COMBED: | |
| 5102.1 | -Fine animal hair: | |
| 5102.11.00 | --Of Kashmir (cashmere) goats | Free |
| 5102.19.00 | --Other | Free |
| 5102.20.00 | -Coarse animal hair | Free |
| 5103 | WASTE OF WOOL OR OF FINE OR COARSE ANIMAL HAIR, INCLUDING YARN WASTE BUT EXCLUDING GARNETTED STOCK: | |
| 5103.10.00 | -Noils of wool or of fine animal hair | Free |
| 5103.20.00 | -Other waste of wool or of fine animal hair | Free |
| 5103.30.00 | -Waste of coarse animal hair | Free |
| 5104.00.00 | GARNETTED STOCK OF WOOL OR OF FINE OR COARSE ANIMAL HAIR | Free |
| 5105 | WOOL AND FINE OR COARSE ANIMAL HAIR, CARDED OR COMBED (INCLUDING COMBED WOOL IN FRAGMENTS): | |
| 5105.10.00 | -Carded wool | Free |
| 5105.2 | -Wool tops and other combed wool: | |
| 5105.21.00 | --Combed wool in fragments | Free |
| 5105.29.00 | --Other | Free |
| 5105.3 | -Fine animal hair, carded or combed: | |
| 5105.31.00 | --Of Kashmir (cashmere) goats | Free |
| 5105.39.00 | --Other | Free |
| 5105.40.00 | -Coarse animal hair, carded or combed | Free |
| 5106 | YARN OF CARDED WOOL, NOT PUT UP FOR RETAIL SALE: | |
| 5106.10.00 | -Containing 85% or more by weight of wool | 5%
DC:5% |
| 5106.20.00 | -Containing less than 85% by weight of wool | 5%
DC:5% |
| 5107 | YARN OF COMBED WOOL, NOT PUT UP FOR RETAIL SALE: | |
| 5107.10.00 | -Containing 85% or more by weight of wool | Free |
| 5107.20.00 | -Containing less than 85% by weight of wool | Free |
| 5108 | YARN OF FINE ANIMAL HAIR (CARDED OR COMBED), NOT PUT UP FOR RETAIL SALE: | |
| 5108.10.00 | -Carded | 5%
DC:5% |
| 5108.20.00 | -Combed | 5%
DC:5% |
| 5109 | YARN OF WOOL OR OF FINE ANIMAL HAIR, PUT UP FOR RETAIL SALE: | |
| 5109.10.00 | -Containing 85% or more by weight of wool or of fine animal hair | 5% |
| 5109.90.00 | -Other | 5% |
| 5110.00.00 | YARN OF COARSE ANIMAL HAIR OR OF HORSEHAIR (INCLUDING GIMPED HORSEHAIR YARN), WHETHER OR NOT PUT UP FOR RETAIL SALE | 5% |
| 5111 | WOVEN FABRICS OF CARDED WOOL OR OF CARDED FINE ANIMAL HAIR: | |
| 5111.1 | -Containing 85% or more by weight of wool or of fine animal hair: | |
| 5111.11.00 | --Of a weight not exceeding 300 g/m2 | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5111.19.00 | --Other | 5% |
| From 1 July 1997 | 21%
DC:16 |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5111.20.00 | -Other, mixed mainly or solely with man-made filaments | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5111.30.00 | -Other, mixed mainly or solely with man-made staple fibres | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5111.90.00 | -Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5112 | WOVEN FABRICS OF COMBED WOOL OR OF COMBED FINE ANIMAL HAIR: | |
| 5112.1 | -Containing 85% or more by weight of wool or of fine animal hair: | |
| 5112.11.00 | --Of a weight not exceeding 200 g/m2 | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5112.19.00 | --Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5112.20.00 | -Other, mixed mainly or solely with man-made filaments | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5112.30.00 | -Other, mixed mainly or solely with man-made staple fibres | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5112.90.00 | -Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5113.00.00 | WOVEN FABRICS OF COARSE ANIMAL HAIR OR OF HORSEHAIR | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% |
52 CHAPTER 52
Cotton
Subheading Note.
| 5201.00.00 | COTTON, NOT CARDED OR COMBED | Free |
| 5202 | COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK): | |
| 5202.10.00 | -Yarn waste (including thread waste) | Free |
| 5202.9 | -Other: | |
| 5202.91.00 | --Garnetted stock | Free |
| 5202.99.00 | --Other | Free |
| 5203.00.00 | COTTON, CARDED OR COMBED | Free |
| 5204 | COTTON SEWING THREAD, WHETHER OR NOT PUT UP FOR RETAIL SALE: | |
| 5204.1 | -Not put up for retail sale: | |
| 5204.11.00 | --Containing 85% or more by weight of cotton | 5% |
| 5204.19.00 | --Other | 5% |
| 5204.20.00 | -Put up for retail sale | Free |
| 5205 | COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE: | |
| 5205.1 | -Single yarn, of uncombed fibres: | |
| 5205.11 | --Measuring 714.29 decitex or more (not exceeding 14 metric number): | |
| 5205.11.10 | ---Measuring 20 000 decitex or more | Free |
| 5205.11.90 | ---Other | Free |
| 5205.12.00 | --Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | Free |
| 5205.13.00 | --Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | Free |
| 5205.14.00 | --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | Free |
| 5205.15.00 | --Measuring less than 125 decitex (exceeding 80 metric number) | Free |
| 5205.2 | -Single yarn, of combed fibres: | |
| 5205.21 | --Measuring 714.29 decitex or more (not exceeding 14 metric number): | |
| 5205.21.10 | ---Measuring 20 000 decitex or more | Free |
| 5205.21.90 | ---Other | Free |
| 5205.22.00 | --Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | Free |
| 5205.23.00 | --Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | Free |
| 5205.24.00 | --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | Free |
| 5205.26.00 | --Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) | Free |
| 5205.27.00 | --Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) | Free |
| 5205.28.00 | --Measuring less than 83.33 decitex (exceeding 120 metric number) | Free |
| 5205.3 | -Multiple (folded) or cabled yarn, of uncombed fibres: | |
| 5205.31 | --Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): | |
| 5205.31.10 | ---Measuring per single yarn 20 000 decitex or more | Free |
| 5205.31.90 | ---Other | Free |
| 5205.32.00 | --Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | Free |
| 5205.33.00 | --Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | Free |
| 5205.34.00 | --Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | Free |
| 5205.35.00 | --Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | Free |
| 5205.4 | -Multiple (folded) or cabled yarn, of combed fibres: | |
| 5205.41 | --Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): | |
| 5205.41.10 | ---Measuring per single yarn 20 000 decitex or more | Free |
| 5205.41.90 | ---Other | Free |
| 5205.42.00 | --Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | Free |
| 5205.43.00 | --Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | Free |
| 5205.44.00 | --Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | Free |
| 5205.46.00 | --Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) | Free |
| 5205.47.00 | --Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) | Free |
| 5205.48.00 | --Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) | Free |
| 5206 | COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE: | |
| 5206.1 | -Single yarn, of uncombed fibres: | |
| 5206.11 | --Measuring 714.29 decitex or more (not exceeding 14 metric number): | |
| 5206.11.10 | ---Measuring 20 000 decitex or more | Free |
| 5206.11.90 | ---Other | Free |
| 5206.12.00 | --Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | Free |
| 5206.13.00 | --Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | Free |
| 5206.14.00 | --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | Free |
| 5206.15.00 | --Measuring less than 125 decitex (exceeding 80 metric number) | Free |
| 5206.2 | -Single yarn, of combed fibres: | |
| 5206.21 | --Measuring 714.29 decitex or more (not exceeding 14 metric number): | |
| 5206.21.10 | ---Measuring 20 000 decitex or more | Free |
| 5206.21.90 | ---Other | Free |
| 5206.22.00 | --Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | Free |
| 5206.23.00 | --Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | Free |
| 5206.24.00 | --Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | Free |
| 5206.25.00 | --Measuring less than 125 decitex (exceeding 80 metric number) | Free |
| 5206.3 | -Multiple (folded) or cabled yarn, of uncombed fibres: | |
| 5206.31 | --Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): | |
| 5206.31.10 | ---Measuring per single yarn 20 000 decitex or more | Free |
| 5206.31.90 | ---Other | Free |
| 5206.32.00 | --Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | Free |
| 5206.33.00 | --Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | Free |
| 5206.34.00 | --Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | Free |
| 5206.35.00 | --Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | Free |
| 5206.4 | -Multiple (folded) or cabled yarn, of combed fibres: | |
| 5206.41 | --Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): | |
| 5206.41.10 | ---Measuring per single yarn 20 000 decitex or more | Free |
| 5206.41.90 | ---Other | Free |
| 5206.42.00 | --Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | Free |
| 5206.43.00 | --Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | Free |
| 5206.44.00 | --Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | Free |
| 5206.45.00 | --Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | Free |
| 5207 | COTTON YARN (OTHER THAN SEWING THREAD) PUT UP FOR RETAIL SALE: | |
| 5207.10.00 | -Containing 85% or more by weight of cotton | 5% |
| 5207.90.00 | -Other | 5% |
| 5208 | WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 g/m2: | |
| 5208.1 | -Unbleached: | |
| 5208.11.00 | --Plain weave, weighing not more than 100 g/m2 | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.12.00 | --Plain weave, weighing more than 100 g/m2 | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.13.00 | --3-thread or 4-thread twill, including cross twill | Free |
| From 1 July 1999 | 17&
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.19.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.2 | -Bleached: | |
| 5208.21.00 | --Plain weave, weighing not more than 100 g/m2 | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.22.00 | --Plain weave, weighing more than 100 g/m2 | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.23.00 | --3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.29.00 | --Other fabrics | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.3 | -Dyed: | |
| 5208.31.00 | --Plain weave, weighing not more than 100 g/m2 | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.32.00 | --Plain weave, weighing more than 100 g/m2 | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.33.00 | --3-thread or 4-thread twill, including cross twill | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.39.00 | --Other fabrics | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.4 | -Of yarns of different colours: | |
| 5208.41.00 | --Plain weave, weighing not more than 100 g/m2 | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.42.00 | --Plain weave, weighing more than 100 g/m2 | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.43.00 | --3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.49.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.5 | -Printed: | |
| 5208.51.00 | --Plain weave, weighing not more than 100 g/m2 | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.52.00 | --Plain weave, weighing more than 100 g/m2 | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5208.59.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209 | WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m2: | |
| 5209.1 | -Unbleached: | |
| 5209.11.00 | --Plain weave | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.12.00 | --3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.19.00 | --Other fabrics | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.2 | -Bleached: | |
| 5209.21.00 | --Plain weave | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.22.00 | --3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.29.00 | --Other fabrics | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.3 | -Dyed: | |
| 5209.31.00 | --Plain weave | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.32.00 | --3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.39.00 | --Other fabrics | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.4 | -Of yarns of different colours: | |
| 5209.41.00 | --Plain weave | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.42.00 | --Denim | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.43.00 | --Other fabrics of 3-thread or 4-thread twill, including cross twill | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.49.00 | --Other fabrics | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.5 | -Printed: | |
| 5209.51.00 | --Plain weave | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.52.00 | --3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5209.59.00 | --Other fabrics | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210 | WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 g/m2: | |
| 5210.1 | -Unbleached: | |
| 5210.11.00 | --Plain weave | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.19.00 | --Other fabrics | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.2 | -Bleached: | |
| 5210.21.00 | --Plain weave | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.29.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.3 | -Dyed: | |
| 5210.31.00 | --Plain weave | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.32.00 | --3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.39.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.4 | -Of yarns of different colours: | |
| 5210.41.00 | --Plain weave | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.49.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.5 | -Printed: | |
| 5210.51.00 | --Plain weave | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5210.59.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211 | WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING MORE THAN 200 g/m2: | |
| 5211.1 | -Unbleached: | |
| 5211.11.00 | --Plain weave | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.12.00 | --3-thread or 4-thread twill, including cross twill | Free |
| 5211.19.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.20.00 | -Bleached | 5% |
| From 1 January 2010 | 5% | |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.3 | -Dyed: | |
| 5211.31.00 | --Plain weave | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.32.00 | --3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.39.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.4 | -Of yarns of different colours: | |
| 5211.41.00 | --Plain weave | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.42.00 | --Denim | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.43.00 | --Other fabrics of 3-thread or 4-thread twill, including cross twill | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.49.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.5 | Printed: | |
| 5211.51.00 | --Plain weave | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5211.52.00 | --3-thread or 4-thread twill, including cross twill | Free |
| 5211.59.00 | --Other fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212 | OTHER WOVEN FABRICS OF COTTON: | |
| 5212.1 | -Weighing not more than 200 g/m2: | |
| 5212.11.00 | --Unbleached | Free |
| 5212.12.00 | --Bleached | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212.13.00 | --Dyed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212.14.00 | --Of yarns of different colours | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212.15.00 | --Printed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212.2 | -Weighing more than 200 g/m2: | |
| 5212.21.00 | --Unbleached | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212.22.00 | --Bleached | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212.23.00 | --Dyed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212.24.00 | --Of yarns of different colours | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5212.25.00 | --Printed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% |
53 CHAPTER 53
Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
| 5301 | FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX TOW AND WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK): | |
| 5301.10.00 | -Flax, raw or retted | Free |
| 5301.2 | -Flax, broken, scutched, hackled or otherwise processed, but not spun: | |
| 5301.21.00 | --Broken or scutched | Free |
| 5301.29.00 | --Other | Free |
| 5301.30.00 | -Flax tow and waste | Free |
| 5302 | TRUE HEMP (Cannabis sativa L.), RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF TRUE HEMP (INCLUDING YARN WASTE AND GARNETTED STOCK): | |
| 5302.10.00 | -True hemp, raw or retted | Free |
| 5302.90.00 | -Other | Free |
| 5303 | JUTE AND OTHER TEXTILE BAST FIBRES (EXCLUDING FLAX, TRUE HEMP AND RAMIE), RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK): | |
| 5303.10.00 | -Jute and other textile bast fibres, raw or retted | Free |
| 5303.90.00 | -Other | Free |
| 5305.00.00 | COCONUT, ABACA (MANILA HEMP OR Musa textilis Nee), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK) | Free |
| 5306 | FLAX YARN: | |
| 5306.10.00 | -Single | Free |
| 5306.20.00 | -Multiple (folded) or cabled | 5%
DC:5% |
| 5307 | YARN OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF 5303: | |
| 5307.10.00 | -Single | Free |
| 5307.20.00 | -Multiple (folded) or cabled | Free |
| 5308 | YARN OF OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN: | |
| 5308.10.00 | -Coir yarn | Free |
| 5308.20.00 | -True hemp yarn | Free |
| 5308.90.00 | -Other | Free |
| 5309 | WOVEN FABRICS OF FLAX: | |
| 5309.1 | -Containing 85% or more by weight of flax: | |
| 5309.11.00 | --Unbleached or bleached | Free |
| 5309.19.00 | --Other | Free |
| 5309.2 | -Containing less than 85% by weight of flax: | |
| 5309.21.00 | --Unbleached or bleached | Free |
| 5309.29.00 | --Other | Free |
| 5310 | WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF 5303: | |
| 5310.10.00 | -Unbleached | Free |
| 5310.90.00 | -Other | Free |
| 5311.00.00 | WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES; WOVEN FABRICS OF PAPER YARN | Free |
54 CHAPTER 54
Man-made filaments; strip and the like of man-made textile materials
Notes.
| 5401 | SEWING THREAD OF MAN-MADE FILAMENTS, WHETHER OR NOT PUT UP FOR RETAIL SALE: | |
| 5401.10.00 | -Of synthetic filaments | Free |
| 5401.20.00 | -Of artificial filaments | 5% |
| 5402 | SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX: | |
| 5402.1 | -High tenacity yarn of nylon or other polyamides, whether or not textured: | |
| 5402.11.00 | --Of aramids | Free |
| 5402.19.00 | --Other | Free |
| 5402.20.00 | -High tenacity yarn of polyesters, whether or not textured | Free |
| 5402.3 | -Textured yarn: | |
| 5402.31.00 | --Of nylon or other polyamides, measuring per single yarn not more than 50 tex | Free |
| 5402.32.00 | --Of nylon or other polyamides, measuring per single yarn more than 50 tex | Free |
| 5402.33.00 | --Of polyesters | Free |
| 5402.34.00 | --Of polypropylene | Free |
| 5402.39.00 | --Other | Free |
| 5402.4 | -Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre: | |
| 5402.44.00 | --Elastomeric | Free |
| 5402.45.00 | --Other, of nylon or other polyamides | 5%
DC:5% |
| 5402.46.00 | --Other, of polyesters, partially oriented | 5%
DC:5% |
| 5402.47.00 | --Other, of polyesters | Free |
| 5402.48.00 | --Other, of polypropylene | Free |
| 5402.49.00 | --Other | Free |
| 5402.5 | -Other yarn, single, with a twist exceeding 50 turns per metre: | |
| 5402.51.00 | --Of nylon or other polyamides | Free |
| 5402.52.00 | --Of polyesters | 5%
DC:5% |
| 5402.53.00 | --Of polypropylene | 5%
DC:5% |
| 5402.59.00 | --Other | 5%
DC:5% |
| 5402.6 | -Other yarn, multiple (folded) or cabled: | |
| 5402.61.00 | --Of nylon or other polyamides | Free |
| 5402.62.00 | --Of polyesters | Free |
| 5402.63.00 | --Of polypropylene | 5%
DC:5% |
| 5402.69.00 | --Other | Free |
| 5403 | ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING ARTIFICIAL MONOFILAMENT OF LESS THAN 67 DECITEX: | |
| 5403.10.00 | -High tenacity yarn of viscose rayon | Free |
| 5403.3 | -Other yarn, single: | |
| 5403.31.00 | --Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre | Free |
| 5403.32.00 | --Of viscose rayon, with a twist exceeding 120 turns per metre | 5%
DC:5% |
| 5403.33.00 | --Of cellulose acetate | Free |
| 5403.39.00 | --Other | Free |
| 5403.4 | -Other yarn, multiple (folded) or cabled: | |
| 5403.41.00 | --Of viscose rayon | 5%
DC:5% |
| 5403.42.00 | --Of cellulose acetate | 5%
DC:5% |
| 5403.49.00 | --Other | 5%
DC:5% |
| 5404 | SYNTHETIC MONOFILAMENT OF 67 DECITEX ORMORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 mm; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETIC TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 mm: | |
| 5404.1 | -Monofilament: | |
| 5404.11.00 | --Elastomeric | Free |
| 5404.12.00 | --Other, of polypropylene | 5% |
| 5404.19.00 | --Other | 5% |
| 5404.90.00 | -Other | 5% |
| 5405.00.00 | ARTIFICIAL MONOFILAMENT OF 67 DECITEX OR MORE AND OF WHICH NO CROSS-SECTIONAL DIMENSION EXCEEDS 1 mm; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF ARTIFICIAL TEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 mm | 5% |
| 5406.00.00 | MAN-MADE FILAMENT YARN (OTHER THAN SEWING THREAD), PUT UP FOR RETAIL SALE | 5% |
| 5407 | WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF 5404: | |
| 5407.10.00 | -Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.20.00 | -Woven fabrics obtained from strip or the like | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.30.00 | -Fabrics specified in Note 9 to Section XI | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.4 | -Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides: | |
| 5407.41.00 | --Unbleached or bleached | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.42.00 | --Dyed | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.43.00 | --Of yarns of different colours | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.44.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.5 | -Other woven fabrics, containing 85% or more by weight of textured polyester filaments: | |
| 5407.51.00 | --Unbleached or bleached | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.52.00 | --Dyed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.53.00 | --Of yarns of different colours | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.54.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.6 | -Other woven fabrics, containing 85% or more by weight of polyester filaments: | |
| 5407.61.00 | --Containing 85% or more by weight of non-textured polyester filaments | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.69.00 | --Other | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.7 | -Other woven fabrics, containing 85% or more by weight of synthetic filaments: | |
| 5407.71.00 | --Unbleached or bleached | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.72.00 | --Dyed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.73.00 | --Of yarns of different colours | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.74.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.8 | -Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton: | |
| 5407.81.00 | --Unbleached or bleached | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.82.00 | --Dyed | Free |
| From 1 July 1997 | 22% DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.83.00 | --Of yarns of different colours | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.84.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.9 | -Other woven fabrics: | |
| 5407.91.00 | --Unbleached or bleached | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.92.00 | --Dyed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.93.00 | --Of yarns of different colours | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5407.94.00 | --Printed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408 | WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF 5405.00.00: | |
| 5408.10.00 | -Woven fabrics obtained from high tenacity yarn of viscose rayon | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408.2 | -Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like: | |
| 5408.21.00 | --Unbleached or bleached | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408.22.00 | --Dyed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408.23.00 | --Of yarns of different colours | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408.24.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408.3 | -Other woven fabrics: | |
| 5408.31.00 | --Unbleached or bleached | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408.32.00 | --Dyed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408.33.00 | --Of yarns of different colours | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5408.34.00 | --Printed | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% |
55 CHAPTER 55
Man-made staple fibres
Note.
| 5501 | SYNTHETIC FILAMENT TOW: | |
| 5501.10-5501.10.90 | (Repealed by No 91 of 2021) | |
| 5501.1 | -Of nylon or other polyamides: | |
| 5501.11 | --Of aramids: | |
| 5501.11.10 | ---Goods, as follows:
(a) coated or covered with plastics; (b) encased within a sheath of braided or plaited natural or synthetic fibres |
5% |
| 5501.11.90 | ---Other | Free |
| 5501.19 | --Other: | |
| 5501.19.10 | ---Goods, as follows:
(a) coated or covered with plastics; (b) encased within a sheath of braided or plaited natural or synthetic fibres |
5% |
| 5501.19.90 | ---Other | Free |
| 5501.20 | -Of polyesters: | |
| 5501.20.10 | ---Goods, as follows:
(a) coated or covered with plastics; (b) encased within a sheath of braided or plaited natural or synthetic fibres |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5501.20.90 | ---Other | Free |
| 5501.30 | -Acrylic or modacrylic: | |
| 5501.30.10 | ---Goods, as follows:
(a) coated or covered with plastics; (b) encased within a sheath of braided or plaited natural or synthetic fibres |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5501.30.90 | ---Other | Free |
| 5501.40 | -Of polypropylene: | |
| 5501.40.10 | ---Goods, as follows:
(a) coated or covered with plastics; (b) encased within a sheath of braided or plaited natural or synthetic fibres |
5% |
| From 1 January 2010 | 5% | |
| 5501.40.90 | ---Other | Free |
| 5501.90 | -Other: | |
| 5501.90.10 | ---Goods, as follows:
(a) coated or covered with plastics; (b) encased within a sheath of braided or plaited natural or synthetic fibres |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5501.90.90 | ---Other | Free |
| 5502 | ARTIFICIAL FILAMENT TOW: | |
| 5502.10.00 | -Of cellulose acetate | Free |
| 5502.90.00 | -Other | Free |
| 5503 | SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING: | |
| 5503.1 | -Of nylon or other polyamides: | |
| 5503.11.00 | --Of aramids | Free |
| 5503.19.00 | --Other | Free |
| 5503.20.00 | -Of polyesters | Free |
| 5503.30.00 | -Acrylic or modacrylic | Free |
| 5503.40.00 | -Of polypropylene | Free |
| 5503.90.00 | -Other | Free |
| 5504 | ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING: | |
| 5504.10.00 | -Of viscose rayon | Free |
| 5504.90.00 | -Other | Free |
| 5505 | WASTE (INCLUDING NOILS, YARN WASTE AND GARNETTED STOCK) OF MAN-MADE FIBRES: | |
| 5505.10.00 | -Of synthetic fibres | Free |
| 5505.20.00 | -Of artificial fibres | Free |
| 5506 | SYNTHETIC STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING: | |
| 5506.10.00 | -Of nylon or other polyamides | Free |
| 5506.20.00 | -Of polyesters | Free |
| 5506.30.00 | -Acrylic or modacrylic | Free |
| 5506.40.00 | -Of polypropylene | Free |
| 5506.90.00 | -Other | Free |
| 5507.00.00 | ARTIFICIAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE PROCESSED FOR SPINNING | Free |
| 5508 | SEWING THREAD OF MAN-MADE STAPLE FIBRES, WHETHER OR NOT PUT UP FOR RETAIL SALE: | |
| 5508.10.00 | -Of synthetic staple fibres | 5% |
| 5508.20.00 | -Of artificial staple fibres | 5% |
| 5509 | YARN (OTHER THAN SEWING THREAD) OF SYNTHETIC STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE: | |
| 5509.1 | -Containing 85% or more by weight of staple fibres of nylon or other polyamides: | |
| 5509.11.00 | --Single yarn | 5%
DC:5% |
| 5509.12.00 | --Multiple (folded) or cabled yarn | 5%
DC:5% |
| 5509.2 | -Containing 85% or more by weight of polyester staple fibres: | |
| 5509.21.00 | --Single yarn | Free |
| 5509.22.00 | --Multiple (folded) or cabled yarn | Free |
| 5509.3 | -Containing 85% or more by weight of acrylic or modacrylic staple fibres: | |
| 5509.31.00 | --Single yarn | 5%
DC:5% |
| 5509.32.00 | --Multiple (folded) or cabled yarn | Free |
| 5509.4 | -Other yarn, containing 85% or more by weight of synthetic staple fibres: | |
| 5509.41.00 | --Single yarn | Free |
| 5509.42.00 | --Multiple (folded) or cabled yarn | 5%
DC:5% |
| 5509.5 | -Other yarn, of polyester staple fibres: | |
| 5509.51.00 | --Mixed mainly or solely with artificial staple fibre | 5%
DC:5% |
| 5509.52.00 | --Mixed mainly or solely with wool or fine animal hair | 5%
DC:5% |
| 5509.53.00 | --Mixed mainly or solely with cotton | Free |
| 5509.59.00 | --Other | Free |
| 5509.6 | -Other yarn, of acrylic or modacrylic staple fibres: | |
| 5509.61.00 | --Mixed mainly or solely with wool or fine animal hair | Free |
| 5509.62.00 | --Mixed mainly or solely with cotton | Free |
| 5509.69.00 | --Other | 5%
DC:5% |
| 5509.9 | -Other yarn: | |
| 5509.91.00 | --Mixed mainly or solely with wool or fine animal hair | 5%
DC:5% |
| 5509.92.00 | --Mixed mainly or solely with cotton | Free |
| 5509.99.00 | --Other | Free |
| 5510 | YARN (OTHER THAN SEWING THREAD) OF ARTIFICIAL STAPLE FIBRES, NOT PUT UP FOR RETAIL SALE: | |
| 5510.1 | -Containing 85% or more by weight of artificial staple fibres: | |
| 5510.11.00 | --Single yarn | 5%
DC:5% |
| 5510.12.00 | --Multiple (folded) or cabled yarn | 5%
DC:5% |
| 5510.20.00 | -Other yarn, mixed mainly or solely with wool or fine animal hair | Free |
| 5510.30.00 | -Other yarn, mixed mainly or solely with cotton | 5%
DC:5% |
| 5510.90.00 | -Other yarn | 5%
DC:5% |
| 5511 | YARN (OTHER THAN SEWING THREAD) OF MAN-MADE STAPLE FIBRES, PUT UP FOR RETAIL SALE: | |
| 5511.10.00 | -Of synthetic staple fibres, containing 85% or more by weight of such fibres | Free |
| 5511.20.00 | -Of synthetic staple fibres, containing less than 85% by weight of such fibres | 5% |
| 5511.30.00 | -Of artificial staple fibres | Free |
| 5512 | WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES: | |
| 5512.1 | -Containing 85% or more by weight of polyester staple fibres: | |
| 5512.11.00 | --Unbleached or bleached | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5512.19.00 | --Other | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5512.2 | -Containing 85% or more by weight of acrylic or modacrylic staple fibres: | |
| 5512.21.00 | --Unbleached or bleached | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5512.29.00 | --Other | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5512.9 | -Other: | |
| 5512.91.00 | --Unbleached or bleached | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5512.99.00 | --Other | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513 | WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 g/m2: | |
| 5513.1 | -Unbleached or bleached: | |
| 5513.11.00 | --Of polyester staple fibres, plain weave | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.12.00 | --3-thread or 4-thread twill, including cross twill, of polyester staple fibres | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.13.00 | --Other woven fabrics of polyester staple fibres | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.19.00 | --Other woven fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.2 | -Dyed: | |
| 5513.21.00 | --Of polyester staple fibres, plain weave | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.23.00 | --Other woven fabrics of polyester staple fibres | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.29.00 | --Other woven fabrics | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.3 | -Of yarns of different colours: | |
| 5513.31.00 | --Of polyester staple fibres, plain weave | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.39.00 | --Other woven fabrics | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.4 | -Printed: | |
| 5513.41.00 | --Of polyester staple fibres, plain weave | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5513.49.00 | --Other woven fabrics | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514 | WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 170 g/m2: | |
| 5514.1 | -Unbleached or bleached: | |
| 5514.11.00 | --Of polyester staple fibres, plain weave | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.12.00 | --3-thread or 4-thread twill, including cross twill, of polyester staple fibres | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.19.00 | --Other woven fabrics | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.2 | -Dyed: | |
| 5514.21.00 | --Of polyester staple fibres, plain weave | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.22.00 | --3-thread or 4-thread twill, including cross twill, of polyester staple fibres | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.23.00 | --Other woven fabrics of polyester staple fibres | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.29.00 | --Other woven fabrics | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.30.00 | -Of yarns of different colours | 5% |
| From 1 January 2010 | 5% | |
| 5514.4 | -Printed: | |
| 5514.41.00 | --Of polyester staple fibres, plain weave | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.42.00 | --3-thread or 4-thread twill, including cross twill, of polyester staple fibres | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.43.00 | --Other woven fabrics of polyester staple fibres | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5514.49.00 | --Other woven fabrics | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% | |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515 | OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES: | |
| 5515.1 | -Of polyester staple fibres: | |
| 5515.11.00 | --Mixed mainly or solely with viscose rayon staple fibres | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515.12.00 | --Mixed mainly or solely with man-made filaments | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515.13.00 | --Mixed mainly or solely with wool or fine animal hair | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515.19.00 | --Other | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515.2 | -Of acrylic or modacrylic staple fibres: | |
| 5515.21.00 | --Mixed mainly or solely with man-made filaments | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515.22.00 | --Mixed mainly or solely with wool or fine animal hair | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515.29.00 | --Other | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515.9 | -Other woven fabrics: | |
| 5515.91.00 | --Mixed mainly or solely with man-made filaments | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5515.99.00 | --Other | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516 | WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES: | |
| 5516.1 | -Containing 85% or more by weight of artificial staple fibres: | |
| 5516.11.00 | --Unbleached or bleached | Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.12.00 | --Dyed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.13.00 | --Of yarns of different colours | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.14.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.2 | -Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments: | |
| 5516.21.00 | --Unbleached or bleached | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.22.00 | --Dyed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.23.00 | --Of yarns of different colours | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.24.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.3 | -Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair: | |
| 5516.31.00 | --Unbleached or bleached | Free |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.32.00 | --Dyed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.33.00 | --Of yarns of different colours | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.34.00 | --Printed | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.4 | -Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton: | |
| 5516.41.00 | --Unbleached or bleached | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.42.00 | --Dyed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.43.00 | --Of yarns of different colours | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.44.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.9 | -Other: | |
| 5516.91.00 | --Unbleached or bleached | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.92.00 | --Dyed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.93.00 | --Of yarns of different colours | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5516.94.00 | --Printed | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% |
56 CHAPTER 56
Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Notes.
| 5601 | WADDING OF TEXTILE MATERIALS AND ARTICLES THEREOF; TEXTILE FIBRES, NOT EXCEEDING 5 mm IN LENGTH (FLOCK), TEXTILE DUST AND MILL NEPS: | |
| 5601.2 | -Wadding of textile materials and articles thereof: | |
| 5601.21.00 | --Of cotton | Free |
| 5601.22.00 | --Of man-made fibres | Free |
| 5601.29.00 | --Other | Free |
| 5601.30.00 | -Textile flock and dust and mill neps | Free |
| 5602 | FELT, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED: | |
| 5602.10.00 | -Needleloom felt and stitch-bonded fibre fabrics | 5%
CA:Free |
| 5602.2 | -Other felt, not impregnated, coated, covered or laminated: | |
| 5602.21.00 | --Of wool or fine animal hair | Free |
| 5602.29.00 | --Of other textile materials | Free |
| 5602.90.00 | -Other | Free |
| 5603 | NONWOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED: | |
| 5603.1 | -Of man-made filaments: | |
| 5603.11.00 | --Weighing not more than 25 g/m2 | 5% |
| 5603.12.00 | --Weighing more than 25 g/m2 but not more than 70 g/m2 | 5% |
| 5603.13.00 | --Weighing more than 70 g/m2 but not more than 150 g/m2 | 5% |
| 5603.14.00 | --Weighing more than 150 g/m2 | 5% |
| 5603.9 | -Other: | |
| 5603.91.00 | --Weighing not more than 25 g/m2 | 5% |
| 5603.92.00 | --Weighing more than 25 g/m2 but not more than 70 g/m2 | 5% |
| 5603.93.00 | --Weighing more than 70 g/m2 but not more than 150 g/m2 | Free |
| 5603.94.00 | --Weighing more than 150 g/m2 | 5% |
| 5604 | RUBBER THREAD AND CORD, TEXTILE COVERED; TEXTILE YARN, AND STRIP AND THE LIKE OF 5404 OR 5405.00.00, IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS: | |
| 5604.10.00 | -Rubber thread and cord, textile covered | Free |
| 5604.90.00 | -Other | Free |
| 5605.00.00 | METALLISED YARN, WHETHER OR NOT GIMPED, BEING TEXTILE YARN, OR STRIP OR THE LIKE OF 5404 OR 5405.00.00, COMBINED WITH METAL IN THE FORM OF THREAD, STRIP OR POWDER OR COVERED WITH METAL | Free |
| 5606 | GIMPED YARN, AND STRIP AND THE LIKE OF 5404 OR 5405.00.00, GIMPED (OTHER THAN THOSE OF 5605.00.00 AND GIMPED HORSEHAIR YARN); CHENILLE YARN (INCLUDING FLOCK CHENILLE YARN); LOOP WALE-YARN: | |
| 5606.00.10 | ---Chenille yarn and gimped yarn | Free |
| 5606.00.90 | ---Other | Free |
| 5607 | TWINE, CORDAGE, ROPES AND CABLES, WHETHER OR NOT PLAITED OR BRAIDED AND WHETHER OR NOT IMPREGNATED, COATED, COVERED OR SHEATHED WITH RUBBER OR PLASTICS: | |
| 5607.2 | -Of sisal or other textile fibres of the genus Agave: | |
| 5607.21.00 | --Binder or baler twine | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5607.29.00 | --Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5607.4 | -Of polyethylene or polypropylene: | |
| 5607.41.00 | --Binder or baler twine | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5607.49.00 | --Other | 5%
CA:Free |
| From 1 July 1997 | 13%
DC:8% CA:3% |
|
| From 1 July 1998 | 12%
DC:7% CA:2% |
|
| From 1 July 1999 | 11%
DC:6% CA:1% |
|
| From 1 July 2000 | 10%
DC:5% CA:Free |
|
| From 1 January 2005 | 7.5%
DC:2.5% CA:Free |
|
| From 1 January 2010 | 5%
CA: Free |
|
| 5607.50.00 | -Of other synthetic fibres | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5607.90 | -Other: | |
| 5607.90.10 | ---Of jute or other textile bast fibres of 5303 | Free |
| From 1 January 2010 | 5% | |
| 5607.90.90 | ---Other | 5% |
| From 1 January 2010 | 5% | |
| 5608 | KNOTTED NETTING OF TWINE, CORDAGE OR ROPE; MADE UP FISHING NETS AND OTHER MADE UP NETS, OF TEXTILE MATERIALS: | |
| 5608.1 | -Of man-made textile materials: | |
| 5608.11.00 | --Made up fishing nets | Free |
| 5608.19 | --Other: | |
| 5608.19.10 | ---Nets and netting of twine, cordage or rope | Free |
| 5608.19.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5608.90 | -Other: | |
| 5608.90.10 | ---Goods, as follows:
(a) fishing nets of yarn; (b) nets and netting of twine, cordage or rope |
Free |
| 5608.90.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5609.00.00 | ARTICLES OF YARN, STRIP OR THE LIKE OF 5404 OR 5405.00.00, TWINE, CORDAGE, ROPE OR CABLES, NOT ELSEWHERE SPECIFIED OR INCLUDED | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% |
57 CHAPTER 57
Carpets and other textile floor coverings
Notes.
| 5701 | CARPETS AND OTHER TEXTILE FLOOR COVERINGS, KNOTTED, WHETHER OR NOT MADE UP: | |
| 5701.10.00 | -Of wool or fine animal hair | Free |
| 5701.90.00 | -Of other textile materials | Free |
| 5702 | CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WOVEN, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP, INCLUDING "KELEM", "SCHUMACKS", "KARAMANIE" AND SIMILAR HAND-WOVEN RUGS: | |
| 5702.10.00 | -"Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs | Free |
| 5702.20.00 | -Floor coverings of coconut fibres (coir) | Free |
| 5702.3 | -Other, of pile construction, not made up: | |
| 5702.31.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.32.00 | --Of man-made textile materials | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.39 | --Of other textile materials: | |
| 5702.39.10 | ---Goods of terry fabrics | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.39.20 | ---Goods, NSA, as follows:
(a) of sisal or jute; (b) of 100% cotton, or in which the pile is of 100% cotton |
Free |
| 5702.39.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.4 | -Other, of pile construction, made up: | |
| 5702.41 | --Of wool or fine animal hair: | |
| 5702.41.10 | ---Handmade | Free |
| 5702.41.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.42 | --Of man-made textile materials: | |
| 5702.42.10 | ---Handmade | Free |
| 5702.42.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.49 | --Of other textile materials: | |
| 5702.49.10 | ---Goods of terry fabrics | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.49.20 | ---Goods, NSA, as follows:
(a) of sisal or jute; (b) of 100% cotton, or in which the pile is of 100% cotton; (c) handmade |
Free |
| 5702.49.90 | ---Other | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.50 | -Other, not of pile construction, not made up: | |
| 5702.50.10 | ---Goods, as follows:
(a) of sisal or jute; (b) of 100% cotton |
Free |
| 5702.50.90 | ---Other | 5% |
| From 1 January 2010 | 5% | |
| 5702.9 | -Other, not of pile construction, made up: | |
| 5702.91 | --Of wool or fine animal hair: | |
| 5702.91.10 | ---Handmade | Free |
| 5702.91.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.92 | --Of man-made textile materials: | |
| 5702.92.10 | ---Handmade | Free |
| 5702.92.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5702.99 | --Of other textile materials: | |
| 5702.99.10 | ---Goods, as follows:
(a) of sisal or jute; (b) of 100% cotton; (c) handmade |
Free |
| 5702.99.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5703 | CARPETS AND OTHER TEXTILE FLOOR COVERINGS (INCLUDING TURF), TUFTED, WHETHER OR NOT MADE UP: | |
| 5703.10.00 | -Of wool or fine animal hair | 5% |
| 5703.2 | -Of nylon or other polyamides: | |
| 5703.21.00 | --Turf | Free |
| 5703.29.00 | --Other | 5% |
| 5703.3 | -Of other man-made textile materials | |
| 5703.31.00 | --Turf | Free |
| 5703.39.00 | --Other | 5% |
| 5703.90 | -Of other textile materials: | |
| 5703.90.10 | ---Goods, as follows:
(a) of coir, sisal or jute; (b) of 100% cotton, or in which the pile is of 100% cotton |
Free |
| 5703.90.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19% DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5704 | CARPETS AND OTHER TEXTILE FLOOR COVERINGS, OF FELT, NOT TUFTED OR FLOCKED, WHETHER OR NOT MADE UP: | |
| 5704.10 | -Tiles, having a maximum surface area of 0.3 m2: | |
| 5704.10.10 | ---Produced by the needleloom process | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5704.10.90 | ---Other | 5% |
| 5704.20 | -Tiles, having a maximum surface area exceeding 0.3 m2 but not exceeding 1 m2: | |
| 5704.20.10 | ---Produced by the needleloom process | 5% |
| 5704.20.90 | ---Other | 5% |
| 5704.90 | -Other: | |
| 5704.90.10 | ---Produced by the needleloom process | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5704.90.90 | ---Other | 5% |
| 5705 | OTHER CARPETS AND OTHER TEXTILE FLOOR COVERINGS, WHETHER OR NOT MADE UP: | |
| 5705.00.10 | ---Goods of terry fabrics | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5705.00.20 | ---Goods, NSA, as follows:
(a) of coir, sisal or jute; (b) of 100% cotton, or in which the pile is of 100% cotton; (c) handmade |
Free |
| 5705.00.30 | ---Goods of felt | 5%
CA:Free |
| 5705.00.90 | ---Other | 5%
CA:Free |
| From 1 July 1997 | 21%
DC:16% CA:11% |
|
| From 1 July 1998 | 19%
DC:14% CA:9% |
|
| From 1 July 1999 | 17%
DC:12% CA:7% |
|
| From 1 July 2000 | 15%
DC:10% CA:5% |
|
| From 1 January 2005 | 10%
DC:5% CA:Free |
|
| From 1 January 2010 | 5%
CA: Free |
58 CHAPTER 58
Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Notes.
| 5801 | WOVEN PILE FABRICS AND CHENILLE FABRICS, OTHER THAN FABRICS OF 5802 OR 5806: | |
| 5801.10 | -Of wool or fine animal hair: | |
| 5801.10.10 | ---Velvet | Free |
| 5801.10.9 | ---Other: | |
| 5801.10.91 | ----Cut corduroy | Free |
| 5801.10.99 | ----Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5801.2 | -Of cotton: | |
| 5801.21.00 | --Uncut weft pile fabrics | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5801.22.00 | --Cut corduroy | Free |
| 5801.23.00 | --Other weft pile fabrics | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5801.26.00 | --Chenille fabrics | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5801.27 | --Warp pile fabrics: | |
| 5801.27.10 | ---Velvet | 5% |
| 5801.27.90 | ---Other | 5% |
| 5801.3 | -Of man-made fibres: | |
| 5801.31.00 | --Uncut weft pile fabrics | 5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5801.32.00 | --Cut corduroy | Free |
| 5801.33.00 | --Other weft pile fabrics | Free |
| 5801.36.00 | --Chenille fabrics | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5801.37 | --Warp pile fabrics: | |
| 5801.37.10 | ---Velvet | 5% |
| 5801.37.90 | ---Other | 5% |
| 5801.90 | -Of other textile materials: | |
| 5801.90.10 | ---Velvet | 5% |
| 5801.90.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5802 | TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS, OTHER THAN NARROW FABRICS OF 5806; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF 5703: | |
| 5802.1 | (Repealed by No 91of 2021) | |
| 5802.10.00 | -Terry towelling and similar woven terry fabrics, of cotton | Free |
| 5802.11.00 | (Repealed by No 91 of 2021) | |
| 5802.19.00 | (Repealed by No 91 of 2021) | |
| 5802.20.00 | -Terry towelling and similar woven terry fabrics, of other textile materials | Free |
| 5802.30.00 | -Tufted textile fabrics | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5803 | GAUZE, OTHER THAN NARROW FABRICS OF 5806: | |
| 5803.00.10 | ---Of cotton | Free |
| 5803.00.9 | ---Of other textile materials: | |
| 5803.00.91 | ----Containing 20% or more by weight of man-made fibres | Free |
| 5803.00.99 | ----Other | Free |
| 5804 | TULLES AND OTHER NET FABRICS, NOT INCLUDING WOVEN, KNITTED OR CROCHETED FABRICS; LACE IN THE PIECE, IN STRIPS OR IN MOTIFS, OTHER THAN FABRICS OF 6002 TO 6006: | |
| 5804.10.00 | -Tulles and other net fabrics | Free |
| 5804.2 | -Mechanically made lace: | |
| 5804.21.00 | --Of man-made fibres | Free |
| 5804.29.00 | --Of other textile materials | Free |
| 5804.30.00 | -Hand-made lace | Free |
| 5805.00.00 | HAND-WOVEN TAPESTRIES OF THE TYPES GOBELINS, FLANDERS, AUBUSSON, BEAUVAIS AND THE LIKE, AND NEEDLE-WORKED TAPESTRIES (FOR EXAMPLE, PETIT POINT, CROSS STITCH), WHETHER OR NOT MADE UP | Free |
| 5806 | NARROW WOVEN FABRICS, OTHER THAN GOODS OF 5807; NARROW FABRICS CONSISTING OF WARP WITHOUT WEFT ASSEMBLED BY MEANS OF AN ADHESIVE (BOLDUCS): | |
| 5806.10.00 | -Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics | Free |
| 5806.20.00 | -Other woven fabrics, containing by weight 5% or more of elastomeric yarn or rubber thread | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5806.3 | -Other woven fabrics: | |
| 5806.31.00 | --Of cotton | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5806.32.00 | --Of man-made fibres | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5806.39 | --Of other textile materials: | |
| 5806.39.10 | ---Of 100% hemp, of 100% jute or of 100% hemp and jute | Free |
| 5806.39.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5806.40.00 | -Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) | Free |
| 5807 | LABELS, BADGES AND SIMILAR ARTICLES OF TEXTILE MATERIALS, IN THE PIECE, IN STRIPS OR CUT TO SHAPE OR SIZE, NOT EMBROIDERED: | |
| 5807.10.00 | -Woven | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5807.90.00 | -Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5808 | BRAIDS IN THE PIECE; ORNAMENTAL TRIMMINGS IN THE PIECE, WITHOUT EMBROIDERY, OTHER THAN KNITTED OR CROCHETED; TASSELS, POMPONS AND SIMILAR ARTICLES: | |
| 5808.10.00 | -Braids in the piece | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5808.90.00 | -Other | 5% |
| 5809.00.00 | WOVEN FABRICS OF METAL THREAD AND WOVEN FABRICS OF METALLISED YARN OF 5605.00.00, OF A KIND USED IN APPAREL, AS FURNISHING FABRICS OR FOR SIMILAR PURPOSES, NOT ELSEWHERE SPECIFIED OR INCLUDED | Free |
| 5810 | EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS: | |
| 5810.10.00 | -Embroidery without visible ground | 5% |
| 5810.9 | -Other embroidery: | |
| 5810.91.00 | --Of cotton | 5%
CA:Free |
| 5810.92.00 | --Of man-made fibres | 5%
CA:Free |
| 5810.99.00 | --Of other textile materials | 5%
CA:Free |
| 5811.00.00 | QUILTED TEXTILE PRODUCTS IN THE PIECE, COMPOSED OF ONE OR MORE LAYERS OF TEXTILE MATERIALS ASSEMBLED WITH PADDING BY STITCHING OR OTHERWISE, OTHER THAN EMBROIDERY OF 5810 | 5% |
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% |
59 CHAPTER 59
Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Notes.
| 5901 | TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES, OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS OF A KIND USED FOR HAT FOUNDATIONS: | |
| 5901.10.00 | -Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like | Free |
| 5901.90.00 | -Other | Free |
| 5902 | TYRE CORD FABRIC OF HIGH TENACITY YARN OF NYLON OR OTHER POLYAMIDES, POLYESTERS OR VISCOSE RAYON: | |
| 5902.10.00 | -Of nylon or other polyamides | 5% |
| 5902.20.00 | -Of polyesters | Free |
| 5902.90.00 | -Other | 5% |
| 5903 | TEXTILE FABRICS IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OTHER THAN THOSE OF 5902: | |
| 5903.10 | -With poly(vinyl chloride): | |
| 5903.10.10 | ---Goods with plastic addition of 34 g/m2 or less, as follows:
(a) having a woven base fabric of cotton, containing 20% or more by weight of man-made fibres; (b) having a woven base fabric of man-made fibres, other than of polyolefins |
Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5903.10.90 | ---Other | 5% |
| From 1 July 1997 | 13% DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5903.20 | -With polyurethane: | |
| 5903.20.10 | ---Having a woven base fabric, as follows:
(a) of cotton, containing 20% or more by weight of man-made fibres; (b) of man-made fibres, other than of polyolefins |
5% |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5903.20.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5903.90 | -Other: | |
| 5903.90.10 | ---Having a woven base fabric, as follows:
(a) of cotton, containing 20% or more by weight of man-made fibres; (b) of man-made fibres, other than of polyolefins |
Free |
| From 1 July 1997 | 22%
DC:17% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5903.90.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5904 | LINOLEUM, WHETHER OR NOT CUT TO SHAPE; FLOOR COVERINGS CONSISTING OF A COATING OR COVERING APPLIED ON A TEXTILE BACKING, WHETHER OR NOT CUT TO SHAPE: | |
| 5904.10.00 | -Linoleum | 5% |
| 5904.90.00 | -Other | Free |
| 5905 | TEXTILE WALL COVERINGS: | |
| 5905.00.10 | ---Backed with permanently affixed paper | 5%
DCS:4% DCT:5% |
| 5905.00.20 | ---Goods, as follows:
(a) of cotton, containing less than 20% by weight of man-made fibres; (b) of wool or fine animal hair |
5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5905.00.30 | ---Goods, as follows:
(a) of cotton, NSA; (b) of man-made fibres |
Free |
| 5905.00.90 | ---Of other textile materials | Free |
| 5906 | RUBBERISED TEXTILE FABRICS, OTHER THAN THOSE OF 5902: | |
| 5906.10.00 | -Adhesive tape of a width not exceeding 20 cm | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5906.9 | -Other: | |
| 5906.91 | --Knitted or crocheted: | |
| 5906.91.10 | ---Fabrics laminated with expanded or foam rubber | Free |
| 5906.91.90 | ---Other | Free |
| 5906.99.00 | --Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5907.00.00 | TEXTILE FABRICS OTHERWISE IMPREGNATED, COATED OR COVERED; PAINTED CANVAS BEING THEATRICAL SCENERY, STUDIO BACK-CLOTHS OR THE LIKE | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5908.00.00 | TEXTILE WICKS, WOVEN, PLAITED OR KNITTED, FOR LAMPS, STOVES, LIGHTERS, CANDLES OR THE LIKE; INCANDESCENT GAS MANTLES AND TUBULAR KNITTED GAS MANTLE FABRIC THEREFOR, WHETHER OR NOT IMPREGNATED | 5% |
| 5909 | TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING, WITH OR WITHOUT LINING, ARMOUR OR ACCESSORIES OF OTHER MATERIALS: | |
| 5909.00.10 | ---Having an internal diameter not exceeding 110 mm | 5% |
| 5909.00.90 | ---Other | Free |
| 5910.00.00 | TRANSMISSION OR CONVEYOR BELTS OR BELTING, OF TEXTILE MATERIAL, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED WITH PLASTICS, OR REINFORCED WITH METAL OR OTHER MATERIAL | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 5911 | TEXTILE PRODUCTS AND ARTICLES, FOR TECHNICAL USES, SPECIFIED IN NOTE 8 TO THIS CHAPTER: | |
| 5911.10.00 | -Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams) | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5911.20.00 | -Bolting cloth, whether or not made up | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5911.3 | -Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement): | |
| 5911.31.00 | --Weighing less than 650 g/m2 | Free |
| 5911.32.00 | --Weighing 650 g/m2 or more | 5%
CA:Free |
| 5911.40.00 | -Filtering or straining cloth of a kind used in oil presses or the like, including that of human hair | Free |
| 5911.90 | -Other: | |
| 5911.90.10 | ---Goods, as follows:
(a) articles; (b) braids |
5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 5911.90.20 | ---Self-adhesive circular polishing pads of a kind used for the manufacture of semiconductor wafers | Free |
| 5911.90.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% |
60 CHAPTER 60
Knitted or crocheted fabrics
Notes.
| 6001 | PILE FABRICS, INCLUDING "LONG PILE" FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED: | |
| 6001.10.00 | -"Long pile" fabrics | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6001.2 | -Looped pile fabrics: | |
| 6001.21.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6001.22.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6001.29.00 | --Of other textile materials | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6001.9 | -Other: | |
| 6001.91.00 | --Of cotton | Free |
| 6001.92.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6001.99.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6002 | KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 cm, CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF 6001: | |
| 6002.40.00 | -Containing by weight 5% or more of elastomeric yarn but not containing rubber thread | Free |
| From 1 January 2005 | 7.5%
DC:2.5% CA:Free |
|
| From 1 January 2010 | 5%
CA: Free |
|
| 6002.90.00 | -Other | Free |
| From 1 January 2005 | 7.5%
DC:2.5% CA:Free |
|
| From 1 January 2010 | 5% CA: Free |
|
| 6003 | KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 cm, OTHER THAN THOSE OF 6001 OR 6002: | |
| 6003.10.00 | -Of wool or fine animal hair | Free |
| 6003.20.00 | -Of cotton | Free |
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6003.30.00 | -Of synthetic fibres | 5% |
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6003.40.00 | -Of artificial fibres | 5% |
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6003.90.00 | -Other | 5% |
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6004 | KNITTED OR CROCHETED FABRICS OF A WIDTH EXCEEDING 30 cm, CONTAINING BY WEIGHT 5% OR MORE OF ELASTOMERIC YARN OR RUBBER THREAD, OTHER THAN THOSE OF 6001: | |
| 6004.10.00 | -Containing by weight 5% or more of elastomeric yarn but not containing rubber thread | 5%
CA:Free |
| From 1 January 2005 | 7.5%
DC:2.5% CA:Free |
|
| From 1 January 2010 | 5%
CA: Free |
|
| 6004.90.00 | -Other | Free |
| 6005 | WARP KNIT FABRICS (INCLUDING THOSE MADE ON GALLOON KNITTING MACHINES), OTHER THAN THOSE OF 6001 TO 6004: | |
| 6005.2 | -Of cotton: | |
| 6005.21.00 | --Unbleached or bleached | Free |
| 6005.22.00 | --Dyed | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6005.23.00 | --Of yarns of different colours | Free |
| 6005.24.00 | --Printed | Free |
| 6005.3 | -Of synthetic fibres: | |
| 6005.35.00 | --Fabrics specified in Subheading Note 1 to this Chapter | 5% |
| 6005.36.00 | --Other, unbleached or bleached | 5% |
| 6005.37.00 | --Other, dyed | Free |
| 6005.38.00 | --Other, of yarns of different colours | Free |
| 6005.39.00 | --Other, printed | Free |
| 6005.4 | -Of artificial fibres: | |
| 6005.41.00 | --Unbleached or bleached | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6005.42.00 | --Dyed | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6005.43.00 | --Of yarns of different colours | Free |
| 6005.44.00 | --Printed | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6005.90.00 | -Other | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006 | OTHER KNITTED OR CROCHETED FABRICS: | |
| 6006.10.00 | -Of wool or fine animal hair | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.2 | -Of cotton: | |
| 6006.21.00 | --Unbleached or bleached | Free |
| 6006.22.00 | --Dyed | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.23.00 | --Of yarns of different colours | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.24.00 | --Printed | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.3 | -Of synthetic fibres: | |
| 6006.31.00 | --Unbleached or bleached | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.32.00 | --Dyed | 5% |
| From 1 January 2005 | 10% DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.33.00 | --Of yarns of different colours | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.34.00 | --Printed | Free |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.4 | -Of artificial fibres: | |
| 6006.41.00 | --Unbleached or bleached | Free |
| 6006.42.00 | --Dyed | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6006.43.00 | --Of yarns of different colours | Free |
| 6006.44.00 | --Printed | 5% |
| 6006.90.00 | -Other | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% |
61 CHAPTER 61
Articles of apparel and clothing accessories, knitted or crocheted
Notes.
| 6101 | MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF 6103: | |
| 6101.20.00 | -Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6101.30.00 | -Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6101.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6102 | WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, KNITTED OR CROCHETED, OTHER THAN THOSE OF 6104: | |
| 6102.10.00 | -Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6102.20.00 | -Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6102.30.00 | -Of man-made fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6102.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103 | MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR), KNITTED OR CROCHETED: | |
| 6103.10.00 | -Suits | 5% |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6103.2 | -Ensembles: | |
| 6103.22.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.23.00 | --Of synthetic fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.29.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.3 | -Jackets and blazers: | |
| 6103.31.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.32.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.33.00 | --Of synthetic fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.39.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.4 | -Trousers, bib and brace overalls, breeches and shorts: | |
| 6103.41.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.42.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.43.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6103.49.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104 | WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR), KNITTED OR CROCHETED: | |
| 6104.1 | -Suits: | |
| 6104.13.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.19.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.2 | -Ensembles: | |
| 6104.22.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.23.00 | --Of synthetic fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.29.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.3 | -Jackets and blazers: | |
| 6104.31.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.32.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.33.00 | --Of synthetic fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.39.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.4 | -Dresses: | |
| 6104.41.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.42.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.43.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.44.00 | --Of artificial fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.49.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.5 | -Skirts and divided skirts: | |
| 6104.51.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.52.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.53.00 | --Of synthetic fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.59.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.6 | -Trousers, bib and brace overalls, breeches and shorts: | |
| 6104.61.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.62.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.63.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6104.69.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6105 | MEN'S OR BOYS' SHIRTS, KNITTED OR CROCHETED: | |
| 6105.10.00 | -Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6105.20.00 | -Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6105.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6106 | WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-BLOUSES, KNITTED OR CROCHETED: | |
| 6106.10.00 | -Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6106.20.00 | -Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6106.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6107 | MEN'S OR BOYS' UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED: | |
| 6107.1 | -Underpants and briefs: | |
| 6107.11.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6107.12.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6107.19.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6107.2 | -Nightshirts and pyjamas: | |
| 6107.21.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6107.22.00 | --Of man-made fibres | Free |
| 6107.29.00 | --Of other textile materials | Free |
| 6107.9 | -Other: | |
| 6107.91.00 | --Of cotton | Free |
| 6107.99.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6108 | WOMEN'S OR GIRLS' SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS, NEGLIGES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES, KNITTED OR CROCHETED: | |
| 6108.1 | -Slips and petticoats: | |
| 6108.11.00 | --Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6108.19.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6108.2 | -Briefs and panties: | |
| 6108.21.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6108.22.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6108.29.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6108.3 | -Nightdresses and pyjamas: | |
| 6108.31.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6108.32.00 | --Of man-made fibres | Free |
| 6108.39.00 | --Of other textile materials | Free |
| 6108.9 | -Other: | |
| 6108.91.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6108.92.00 | --Of man-made fibres | Free |
| 6108.99.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6109 | T-SHIRTS, SINGLETS AND OTHER VESTS, KNITTED OR CROCHETED: | |
| 6109.10.00 | -Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6109.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6110 | JERSEYS, PULLOVERS, CARDIGANS, WAISTCOATS AND SIMILAR ARTICLES, KNITTED OR CROCHETED: | |
| 6110.1 | -Of wool or fine animal hair: | |
| 6110.11.00 | --Of wool | 5% |
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6110.12.00 | --Of Kashmir (cashmere) goats | 5% |
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6110.19.00 | --Other | 5% |
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6110.20.00 | -Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6110.30.00 | -Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6110.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6111 | BABIES' GARMENTS AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED: | |
| 6111.20 | -Of cotton: | |
| 6111.20.10 | ---Stockings and understockings | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6111.20.20 | ---Clothing accessories, NSA, other than socks, ankle-socks, sockettes and the like | Free |
| 6111.20.90 | ---Other | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6111.30 | -Of synthetic fibres: | |
| 6111.30.10 | ---Stockings and understockings | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6111.30.20 | ---Clothing accessories, NSA, other than socks, ankle-socks, sockettes and the like | Free |
| 6111.30.90 | ---Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6111.90 | -Of other textile materials: | |
| 6111.90.10 | ---Stockings and understockings | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6111.90.20 | ---Clothing accessories, NSA, other than socks, ankle-socks, sockettes and the like | Free |
| 6111.90.90 | ---Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6112 | TRACK SUITS, SKI SUITS AND SWIMWEAR, KNITTED OR CROCHETED: | |
| 6112.1 | -Track suits: | |
| 6112.11.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6112.12.00 | --Of synthetic fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6112.19.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6112.20.00 | -Ski suits | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6112.3 | -Men's or boys' swimwear: | |
| 6112.31.00 | --Of synthetic fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6112.39.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6112.4 | -Women's or girls' swimwear: | |
| 6112.41.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6112.49.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6113 | GARMENTS, MADE UP OF KNITTED OR CROCHETED FABRICS OF 5903, 5906 OR 5907.00.00: | |
| 6113.00.1 | ---Of fabric to which, if imported, 5906 would apply: | |
| 6113.00.11 | ----Diving dress, wetsuits and similar garments | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6113.00.12 | ----Goods, NSA, of fabric laminated with expanded or foam rubber | Free |
| 6113.00.19 | ----Other | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6113.00.20 | ---Anti-radiation suits, anti-contamination suits, and similar protective garments | 5% |
| 6113.00.90 | ---Other | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6114 | OTHER GARMENTS, KNITTED OR CROCHETED: | |
| 6114.20.00 | -Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6114.30.00 | -Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6114.90.00 | -Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6115 | PANTY HOSE, TIGHTS, STOCKINGS, SOCKS AND OTHER HOSIERY, INCLUDING GRADUATED COMPRESSION HOSIERY (FOR EXAMPLE, STOCKINGS FOR VARICOSE VEINS) AND FOOTWEAR WITHOUT APPLIED SOLES, KNITTED OR CROCHETED: | |
| 6115.10 | -Graduated compression hosiery (for example, stockings for varicose veins): | |
| 6115.10.10 | ---Goods, as follows:
(a) panty hose and tights; (b) socks, ankle-socks, sockettes and the like |
5% |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6115.10.90 | ---Other | Free |
| 6115.2 | -Other panty hose and tights: | |
| 6115.21 | --Of synthetic fibres, measuring per single yarn less than 67 decitex: | |
| 6115.21.10 | ---Less than 44 decitex, other than of elastic fabric | 5%
CA:Free |
| From 1 January 2010 | 10%
DC:5% CA:Free |
|
| From 1 January 2015 | 5%
CA:Free |
|
| 6115.21.90 | ---Other | 5% |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6115.22.00 | --Of synthetic fibres, measuring per single yarn 67 decitex or more | Free |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6115.29.00 | --Of other textile materials | Free |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6115.30.00 | -Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex | 5% |
| From 1 January 2010 | 5% | |
| 6115.9 | -Other: | |
| 6115.94 | --Of wool or fine animal hair: | |
| 6115.94.10 | ---Socks, ankle-socks, sockettes and the like | Free |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6115.94.90 | ---Other | 5% |
| 5% | ||
| 6115.95 | --Of cotton: | |
| 6115.95.10 | ---Socks, ankle-socks, sockettes and the like | 5% |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6115.95.90 | ---Other | Free |
| From 1 January 2010 | 5% | |
| 6115.96 | --Of synthetic fibres: | |
| 6115.96.10 | ---Socks, ankle-socks, sockettes and the like | 5% |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6115.96.90 | ---Other | Free |
| From 1 January 2010 | 5% | |
| 6115.99 | --Of other textile materials: | |
| 6115.99.10 | ---Socks, ankle-socks, sockettes and the like | Free |
| From 1 January 2010 | 10%
DC:5% |
|
| From 1 January 2015 | 5% | |
| 6115.99.90 | ---Other | 5% |
| From 1 January 2010 | 5% | |
| 6116 | GLOVES, MITTENS AND MITTS, KNITTED OR CROCHETED: | |
| 6116.10.00 | -Impregnated, coated, covered or laminated with plastics or rubber | Free |
| 6116.9 | -Other: | |
| 6116.91.00 | --Of wool or fine animal hair | Free |
| 6116.92.00 | --Of cotton | Free |
| 6116.93.00 | --Of synthetic fibres | Free |
| 6116.99.00 | --Of other textile materials | Free |
| 6117 | OTHER MADE UP CLOTHING ACCESSORIES, KNITTED OR CROCHETED; KNITTED OR CROCHETED PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES: | |
| 6117.10.00 | -Shawls, scarves, mufflers, mantillas, veils and the like | Free |
| 6117.80 | -Other accessories: | |
| 6117.80.10 | ---Ties, bow ties and cravats | 5% |
| From 1 January 2010 | 5% | |
| 6117.80.90 | ---Other | Free |
| 6117.90 | -Parts: | |
| 6117.90.10 | ---Parts, as follows:
(a) of elastic or rubberised fabric; (b) of padded skiwear; (c) of parkas |
5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6117.90.20 | ---Of goods, NSA, as follows:
(a) stockings and understockings; (b) ties and bow ties |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6117.90.30 | ---Of clothing accessories, NSA, other than socks, ankle-socks, sockettes and the like | Free |
| 6117.90.40 | ---Shoulder pads | Free |
| 6117.90.90 | ---Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% |
62 CHAPTER 62
Articles of apparel and clothing accessories, not knitted or crocheted
Notes.
| 6201 | MEN'S OR BOYS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF 6203: | |
| 6201.20.00 | -Of wool or fine animal hair | 5% |
| 6201.30.00 | -Of cotton | 5% |
| 6201.40.00 | -Of man-made fibres | 5% |
| 6201.90.00 | -Of other textile materials | 5% |
| 6201.91.00-6201.99.00 | (Repealed by No 91 of 2021) | |
| 6202 | WOMEN'S OR GIRLS' OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WIND-CHEATERS, WIND-JACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF 6204: | |
| 6202.20.00 | -Of wool or fine animal hair | 5% |
| 6202.30.00 | -Of cotton | 5% |
| 6202.40.00 | -Of man-made fibres | 5% |
| 6202.90.00 | -Of other textile materials | 5% |
| 6202.91.00-6202.99.00 | (Repealed by No 91 of 2021) | |
| 6203 | MEN'S OR BOYS' SUITS, ENSEMBLES, JACKETS, BLAZERS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR): | |
| 6203.1 | -Suits: | |
| 6203.11.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.12.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.19.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.2 | -Ensembles: | |
| 6203.22.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.23.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.29.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.3 | -Jackets and blazers: | |
| 6203.31.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.32.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.33.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.39.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.4 | -Trousers, bib and brace overalls, breeches and shorts: | |
| 6203.41.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.42.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.43.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6203.49.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204 | WOMEN'S OR GIRLS' SUITS, ENSEMBLES, JACKETS, BLAZERS, DRESSES, SKIRTS, DIVIDED SKIRTS, TROUSERS, BIB AND BRACE OVERALLS, BREECHES AND SHORTS (OTHER THAN SWIMWEAR): | |
| 6204.1 | -Suits: | |
| 6204.11.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.12.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.13.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.19.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.2 | -Ensembles: | |
| 6204.21.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.22.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.23.00 | --Of synthetic fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.29.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.3 | -Jackets and blazers: | |
| 6204.31.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.32.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.33.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.39.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.4 | -Dresses: | |
| 6204.41.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.42.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.43.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.44.00 | --Of artificial fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.49.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.5 | -Skirts and divided skirts: | |
| 6204.51.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.52.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.53.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.59.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.6 | -Trousers, bib and brace overalls, breeches and shorts: | |
| 6204.61.00 | --Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.62.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.63.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6204.69.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6205 | MEN'S OR BOYS' SHIRTS: | |
| 6205.20.00 | -Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6205.30.00 | -Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6205.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6206 | WOMEN'S OR GIRLS' BLOUSES, SHIRTS AND SHIRT-BLOUSES: | |
| 6206.10.00 | -Of silk or silk waste | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6206.20.00 | -Of wool or fine animal hair | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6206.30.00 | -Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6206.40.00 | -Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6206.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6207 | MEN'S OR BOYS' SINGLETS AND OTHER VESTS, UNDERPANTS, BRIEFS, NIGHTSHIRTS, PYJAMAS, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES: | |
| 6207.1 | -Underpants and briefs: | |
| 6207.11.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6207.19.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6207.2 | -Nightshirts and pyjamas: | |
| 6207.21.00 | --Of cotton | Free |
| 6207.22.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6207.29.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6207.9 | -Other: | |
| 6207.91.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6207.99.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6208 | WOMEN'S OR GIRLS' SINGLETS AND OTHER VESTS, SLIPS, PETTICOATS, BRIEFS, PANTIES, NIGHTDRESSES, PYJAMAS, NEGLIGES, BATHROBES, DRESSING GOWNS AND SIMILAR ARTICLES: | |
| 6208.1 | -Slips and petticoats: | |
| 6208.11.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6208.19.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6208.2 | -Nightdresses and pyjamas: | |
| 6208.21.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6208.22.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6208.29.00 | --Of other textile materials | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6208.9 | -Other: | |
| 6208.91.00 | --Of cotton | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6208.92.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6208.99.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| 28%
DC:23% |
||
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6209 | BABIES' GARMENTS AND CLOTHING ACCESSORIES: | |
| 6209.20 | -Of cotton: | |
| 6209.20.10 | ---Garments, of nonwovens, being fabric not impregnated or coated, other than:
(a) padded skiwear; (b) parkas |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6209.20.20 | ---Clothing accessories | Free |
| 6209.20.90 | ---Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6209.30 | -Of synthetic fibres: | |
| 6209.30.10 | ---Garments, of nonwovens, being fabric not impregnated or coated, other than:
(a) padded skiwear; (b) parkas |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6209.30.20 | ---Clothing accessories | Free |
| 6209.30.90 | ---Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6209.90 | -Of other textile materials: | |
| 6209.90.10 | ---Garments, of nonwovens, being fabric not impregnated or coated, other than:
(a) padded skiwear; (b) parkas |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6209.90.20 | ---Clothing accessories | Free |
| 6209.90.90 | ---Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6210 | GARMENTS, MADE UP OF FABRICS OF 5602, 5603, 5903, 5906 OR 5907.00.00: | |
| 6210.10 | -Of fabrics of 5602 or 5603: | |
| 6210.10.10 | ---Of nonwovens, being fabric not impregnated or coated | Free |
| 6210.10.90 | ---Other | Free |
| 6210.20.00 | -Other garments, of the type described in 6201 | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6210.30.00 | -Other garments, of the type described in 6202 | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6210.40 | -Other men's or boys' garments: | |
| 6210.40.10 | ---Anti-radiation suits, anti-contamination suits, and similar protective garments | Free |
| 6210.40.20 | ---Diving dress, wetsuits and similar garments | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6210.40.90 | ---Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6210.50 | -Other women's or girls' garments: | |
| 6210.50.10 | ---Anti-radiation suits, anti-contamination suits, and similar protective garments | 5% |
| 6210.50.20 | ---Diving dress, wetsuits and similar garments | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6210.50.90 | ---Other | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211 | TRACK SUITS, SKI SUITS AND SWIMWEAR; OTHER GARMENTS: | |
| 6211.1 | -Swimwear: | |
| 6211.11.00 | --Men's or boys' | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211.12.00 | --Women's or girls' | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211.20.00 | -Ski suits | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211.3 | -Other garments, men's or boys': | |
| 6211.32 | --Of cotton: | |
| 6211.32.10 | ---Collars, cuffs and shirt fronts | Free |
| 6211.32.90 | ---Other | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211.33 | --Of man-made fibres: | |
| 6211.33.10 | ---Collars, cuffs and shirt fronts | Free |
| 6211.33.90 | ---Other | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211.39 | --Of other textile materials: | |
| 6211.39.10 | ---Collars, cuffs and shirt fronts | Free |
| 6211.39.90 | ---Other | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211.4 | -Other garments, women's or girls': | |
| 6211.42.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211.43.00 | --Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6211.49.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6212 | BRASSIERES, GIRDLES, CORSETS, BRACES, SUSPENDERS, GARTERS AND SIMILAR ARTICLES AND PARTS THEREOF, WHETHER OR NOT KNITTED OR CROCHETED: | |
| 6212.10.00 | -Brassieres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6212.20.00 | -Girdles and panty-girdles | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6212.30.00 | -Corselettes | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6212.90 | -Other: | |
| 6212.90.10 | ---Goods, as follows:
(a) corsets, body suits and the like; (b) parts of brassieres, other than: (i) adjustable shoulder straps; or (ii) brassiere back replacements, comprising elastic, textile fabric, hooks and eyes; (c) parts of corsets, girdles, panty-girdles, corselettes, body suits and the like |
Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6212.90.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6213 | HANDKERCHIEFS: | |
| 6213.20.00 | -Of cotton | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6213.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6214 | SHAWLS, SCARVES, MUFFLERS, MANTILLAS, VEILS AND THE LIKE: | |
| 6214.10.00 | -Of silk or silk waste | Free |
| 6214.20.00 | -Of wool or fine animal hair | Free |
| 6214.30.00 | -Of synthetic fibres | Free |
| 6214.40.00 | -Of artificial fibres | Free |
| 6214.90.00 | -Of other textile materials | Free |
| 6215 | TIES, BOW TIES AND CRAVATS: | |
| 6215.10.00 | -Of silk or silk waste | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6215.20.00 | -Of man-made fibres | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6215.90.00 | -Of other textile materials | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6216.00.00 | GLOVES, MITTENS AND MITTS | Free |
| 6217 | OTHER MADE UP CLOTHING ACCESSORIES; PARTS OF GARMENTS OR OF CLOTHING ACCESSORIES, OTHER THAN THOSE OF 6212: | |
| 6217.10 | -Accessories: | |
| 6217.10.10 | ---Goods, as follows:
(a) adjustable shoulder straps of a kind used on female garments; (b) collars and yokes for female garments; (c) footwear |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6217.10.90 | ---Other | Free |
| 6217.90 | -Parts: | |
| 6217.90.10 | ---Of goods, as follows:
(a) adjustable shoulder straps of a kind used on female garments; (b) collars and yokes for female garments; (c) diving suits, wetsuits and similar articles; (d) footwear; (e) handkerchiefs; (f) of nonwovens of garments of nonwovens; (g) ties, bow ties and cravats |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5% DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6217.90.20 | ---Of clothing accessories, NSA, and of goods of 6211.32.10, 6211.33.10 or 6211.39.10 | Free |
| 6217.90.30 | ---Shoulder pads | Free |
| 6217.90.90 | ---Other | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% |
63 CHAPTER 63
Other made up textile articles; sets; worn clothing and worn textile articles; rags
Notes.SUB-CHAPTER I
OTHER MADE UP TEXTILE ARTICLES
| 6301 | BLANKETS AND TRAVELLING RUGS: | |
| 6301.10.00 | -Electric blankets | Free |
| 6301.20.00 | -Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6301.30 | -Blankets (other than electric blankets) and travelling rugs, of cotton: | |
| 6301.30.10 | ---Goods, weighing 339 g/m2 or more, of 100% cotton | Free |
| 6301.30.90 | ---Other | 5% |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6301.40.00 | -Blankets (other than electric blankets) and travelling rugs, of synthetic fibres | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6301.90 | -Other blankets and travelling rugs: | |
| 6301.90.10 | ---Goods, weighing 339 g/m2 or more, of 100% viscose fibre | Free |
| 6301.90.90 | ---Other | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6302 | BED LINEN, TABLE LINEN, TOILET LINEN AND KITCHEN LINEN: | |
| 6302.10.00 | -Bed linen, knitted or crocheted | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.2 | -Other bed linen, printed: | |
| 6302.21.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.22.00 | --Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.29.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.3 | -Other bed linen: | |
| 6302.31.00 | --Of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.32.00 | --Of man-made fibres | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.39.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.40.00 | -Table linen, knitted or crocheted | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6302.5 | -Other table linen: | |
| 6302.51 | --Of cotton: | |
| 6302.51.10 | ---Hand-embroidered or hand-appliqued | Free |
| 6302.51.90 | ---Other | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6302.53.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6302.59.00 | --Of other textile materials | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6302.60.00 | -Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.9 | -Other: | |
| 6302.91 | --Of cotton: | |
| 6302.91.10 | ---Tea towels | Free |
| 6302.91.20 | ---Goods, NSA, as follows:
(a) facewashers; (b) towels |
5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6302.91.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6302.93.00 | --Of man-made fibres | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6302.99 | --Of other textile materials: | |
| 6302.99.10 | ---Tea towels of flax | Free |
| 6302.99.90 | ---Other | 5% |
| From 1 January 2010 | 5% | |
| 6303 | CURTAINS (INCLUDING DRAPES) AND INTERIOR BLINDS; CURTAIN OR BED VALANCES: | |
| 6303.1 | -Knitted or crocheted: | |
| 6303.12 | --Of synthetic fibres: | |
| 6303.12.10 | ---Curtains | Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6303.12.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6303.19 | --Of other textile materials: | |
| 6303.19.10 | ---Curtains | 5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6303.19.90 | ---Other | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6303.9 | -Other: | |
| 6303.91 | --Of cotton: | |
| 6303.91.10 | ---Goods, as follows:
(a) bed valances (ruffles); (b) curtains |
Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6303.91.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6303.92 | --Of synthetic fibres: | |
| 6303.92.10 | ---Goods, as follows:
(a) bed valances (ruffles); (b) curtains |
Free |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6303.92.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6303.99 | --Of other textile materials: | |
| 6303.99.10 | ---Goods, as follows:
(a) bed valances (ruffles); (b) curtains |
5% |
| From 1 July 1997 | 34%
DC:29% |
|
| From 1 July 1998 | 31%
DC:26% |
|
| From 1 July 1999 | 28%
DC:23% |
|
| From 1 July 2000 | 25%
DC:20% |
|
| From 1 January 2005 | 17.5%
DC:12.5% |
|
| From 1 January 2010 | 10%
DC: 5% |
|
| From 1 January 2015 | 5% | |
| 6303.99.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6304 | OTHER FURNISHING ARTICLES, EXCLUDING THOSE OF 9404: | |
| 6304.1 | -Bedspreads: | |
| 6304.11.00 | --Knitted or crocheted | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6304.19 | --Other: | |
| 6304.19.10 | ---Bedspreads, as follows:
(a) alhambra; (b) dimity; (c) grecian; (d) honeycomb; (e) marcella |
Free |
| 6304.19.90 | ---Other | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6304.20.00 | -Bed nets specified in Subheading Note 1 to this Chapter | 5% |
| 6304.9 | -Other: | |
| 6304.91.00 | --Knitted or crocheted | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6304.92.00 | --Not knitted or crocheted, of cotton | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6304.93.00 | --Not knitted or crocheted, of synthetic fibres | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6304.99.00 | --Not knitted or crocheted, of other textile materials | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6305 | SACKS AND BAGS, OF A KIND USED FOR THE PACKING OF GOODS: | |
| 6305.10.00 | -Of jute or of other textile bast fibres of 5303 | Free |
| 6305.20.00 | -Of cotton | Free |
| 6305.3 | -Of man-made textile materials: | |
| 6305.32.00 | --Flexible intermediate bulk containers | Free |
| 6305.33 | --Other, of polyethylene or polypropylene strip or the like: | |
| 6305.33.10 | ---Woolpacks | Free |
| 6305.33.90 | ---Other | Free |
| 6305.39 | --Other: | |
| 6305.39.10 | ---Woolpacks | Free |
| 6305.39.90 | ---Other | Free |
| From 1 July 1997 | 21%
DC:16% |
|
| From 1 July 1998 | 19%
DC:14% |
|
| From 1 July 1999 | 17%
DC:12% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6305.90.00 | -Of other textile materials | Free |
| 6306 | TARPAULINS, AWNINGS AND SUNBLINDS; TENTS (INCLUDING TEMPORARY CANOPIES AND SIMILAR ARTICLES); SAILS FOR BOATS, SAILBOARDS OR LANDCRAFT; CAMPING GOODS: | |
| 6306.1 | -Tarpaulins, awnings and sunblinds: | |
| 6306.12.00 | --Of synthetic fibres | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6306.19.00 | --Of other textile materials | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6306.2 | -Tents (including temporary canopies and similar articles): | |
| 6306.22.00 | --Of synthetic fibres | 5%
CA:Free |
| From 1 July 1997 | 13%
DC:8% CA:5.5% |
|
| From 1 July 1998 | 12%
DC:7% CA:4.5% |
|
| From 1 July 1999 | 11%
DC:6% CA:3.5% |
|
| From 1 July 2000 | 10%
DC:5% CA:2.5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% CA:Free |
|
| From 1 January 2010 | 5%
CA: Free |
|
| 6306.29.00 | --Of other textile materials | Free |
| From 1 July 1997 | 13%
DC:8% CA:5.5% |
|
| From 1 July 1998 | 12%
DC:7% CA:4.5% |
|
| From 1 July 1999 | 11%
DC:6% CA:3.5% |
|
| From 1 July 2000 | 10%
DC:5% CA:2.5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% CA:Free |
|
| From 1 January 2010 | 5%
CA: Free |
|
| 6306.30.00 | -Sails | 5% |
| 6306.40.00 | -Pneumatic mattresses | Free |
| 6306.90.00 | -Other | Free |
| 6307 | OTHER MADE UP ARTICLES, INCLUDING DRESS PATTERNS: | |
| 6307.10 | -Floor-cloths, dish-cloths, dusters and similar cleaning cloths: | |
| 6307.10.10 | ---Knitted or crocheted | Free |
| 6307.10.20 | ---Articles of felt | 5%
CA:Free |
| 6307.10.30 | ---Nonwovens | 5% |
| 6307.10.90 | ---Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6307.20.00 | -Life-jackets and life-belts | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6307.90 | -Other: | |
| 6307.90.10 | ---Knitted or crocheted articles, as follows:
(a) consisting of textile materials combined with rubber threads; (b) impregnated, coated, covered or laminated with rubber or made with textile thread impregnated, coated or covered with rubber |
5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6307.90.2 | ---Knitted or crocheted articles, NSA: | |
| 6307.90.21 | ----Ornamental trimmings in the piece | Free |
| 6307.90.29 | ----Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6307.90.30 | ---Articles of felt | Free |
| 6307.90.40 | ---Nonwovens | 5% |
| 6307.90.9 | ---Other: | |
| 6307.90.91 | ----Flags | 5%
CA:Free |
| From 1 July 1997 | 13%
DC:8% CA:2% |
|
| From 1 July 1998 | 12%
DC:7% CA:1% |
|
| From 1 July 1999 | 11%
DC:6% CA:Free |
|
| From 1 July 2000 | 10%
DC:5% CA:Free |
|
| From 1 January 2005 | 7.5%
DC:2.5% CA:Free |
|
| From 1 January 2010 | 5%
CA: Free |
|
| 6307.90.99 | ----Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% |
SUB-CHAPTER II
SETS
| 6308.00.00 | SETS CONSISTING OF WOVEN FABRIC AND YARN, WHETHER OR NOT WITH ACCESSORIES, FOR MAKING UP INTO RUGS, TAPESTRIES, EMBROIDERED TABLE CLOTHS OR SERVIETTES, OR SIMILAR TEXTILE ARTICLES, PUT UP IN PACKINGS FOR RETAIL SALE | Free |
SUB-CHAPTER III
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
| 6309.00.00 | WORN CLOTHING AND OTHER WORN ARTICLES | Free |
| 6310 | USED OR NEW RAGS, SCRAP TWINE, CORDAGE, ROPE AND CABLES AND WORN OUT ARTICLES OF TWINE, CORDAGE, ROPE OR CABLES, OF TEXTILE MATERIALS: | |
| 6310.10.00 | -Sorted | Free |
| 6310.90.00 | -Other | Free |
Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair
64 CHAPTER 64
Footwear, gaiters and the like; parts of such articles
Notes.
| 6401 | WATERPROOF FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR OF PLASTICS, THE UPPERS OF WHICH ARE NEITHER FIXED TO THE SOLE NOR ASSEMBLED BY STITCHING, RIVETING, NAILING, SCREWING, PLUGGING OR SIMILAR PROCESSES: | |
| 6401.10.00 | -Footwear incorporating a protective metal toe-cap | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6401.9 | -Other footwear: | |
| 6401.92 | --Covering the ankle but not covering the knee: | |
| 6401.92.10 | ---Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits; ski-boots, cross-country ski footwear and snowboard boots | Free |
| 6401.92.90 | ---Other | Free |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6401.99 | --Other: | |
| 6401.99.10 | ---Footwear, not covering the knee, of a kind used solely or principally in conjunction with diving dress or wetsuits; ski-boots, cross-country ski footwear and snowboard boots, not covering the knee | Free |
| 6401.99.20 | ---Footwear covering the knee | Free |
| 6401.99.90 | ---Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6402 | OTHER FOOTWEAR WITH OUTER SOLES AND UPPERS OF RUBBER OR PLASTICS: | |
| 6402.1 | -Sports footwear: | |
| 6402.12.00 | --Ski-boots, cross-country ski footwear and snowboard boots | Free |
| 6402.19.00 | --Other | Free |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6402.20.00 | -Footwear with upper straps or thongs assembled to the sole by means of plugs | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6402.9 | -Other footwear: | |
| 6402.91 | --Covering the ankle: | |
| 6402.91.10 | ---Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits (other than footwear incorporating a protective metal toe-cap) | Free |
| 6402.91.90 | ---Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6402.99 | --Other: | |
| 6402.99.10 | ---Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits (other than footwear incorporating a protective metal toe-cap) | Free |
| 6402.99.90 | ---Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6403 | FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF LEATHER: | |
| 6403.1 | -Sports footwear: | |
| 6403.12.00 | --Ski-boots, cross-country ski footwear and snowboard boots | Free |
| 6403.19.00 | --Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6403.20.00 | -Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | Free |
| 6403.40.00 | -Other footwear, incorporating a protective metal toe-cap | Free |
| 6403.5 | -Other footwear with outer soles of leather: | |
| 6403.51.00 | --Covering the ankle | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15% DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6403.59.00 | --Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6403.9 | -Other footwear: | |
| 6403.91.00 | --Covering the ankle | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6403.99.00 | --Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6404 | FOOTWEAR WITH OUTER SOLES OF RUBBER, PLASTICS, LEATHER OR COMPOSITION LEATHER AND UPPERS OF TEXTILE MATERIALS: | |
| 6404.1 | -Footwear with outer soles of rubber or plastics: | |
| 6404.11 | --Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: | |
| 6404.11.10 | ---Ski-boots, cross-country ski footwear and snowboard boots | Free |
| 6404.11.90 | ---Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15% DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6404.19 | --Other: | |
| 6404.19.10 | ---Footwear of a kind used solely or principally in conjunction with diving dress or wetsuits | Free |
| 6404.19.90 | ---Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6404.20.00 | -Footwear with outer soles of leather or composition leather | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6405 | OTHER FOOTWEAR: | |
| 6405.10.00 | -With uppers of leather or composition leather | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6405.20.00 | -With uppers of textile materials | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC: 5% |
|
| From 1 January 2010 | 5% | |
| 6405.90 | -Other: | |
| 6405.90.10 | ---Ski-boots, cross-country ski footwear and snowboard boots | Free |
| 6405.90.90 | ---Other | 5% |
| From 1 July 1997 | 24%
DC:19% |
|
| From 1 July 1998 | 21%
DC:16% |
|
| From 1 July 1999 | 18%
DC:13% |
|
| From 1 July 2000 | 15%
DC:10% |
|
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 6406 | PARTS OF FOOTWEAR (INCLUDING UPPERS WHETHER OR NOT ATTACHED TO SOLES OTHER THAN OUTER SOLES); REMOVABLE IN-SOLES, HEEL CUSHIONS AND SIMILAR ARTICLES; GAITERS, LEGGINGS AND SIMILAR ARTICLES, AND PARTS THEREOF: | |
| 6406.10 | -Uppers and parts thereof, other than stiffeners: | |
| 6406.10.10 | ---Parts, of metal | 5% |
| 6406.10.90 | ---Other | Free |
| 6406.20.00 | -Outer soles and heels, of rubber or plastics | 5% |
| From 1 January 2005 | 7.5%
DC:2.5% DCS:5% DCT:7.5% |
|
| From 1 January 2010 | 5% | |
| 6406.90 | -Other: | |
| 6406.90.10 | ---Gaiters, leggings and similar articles, and parts thereof | Free |
| 6406.90.90 | ---Other | 5% |
65 CHAPTER 65
Headgear and parts thereof
Notes.
| 6501.00.00 | HAT-FORMS, HAT BODIES AND HOODS OF FELT, NEITHER BLOCKED TO SHAPE NOR WITH MADE BRIMS; PLATEAUX AND MANCHONS (INCLUDING SLIT MANCHONS), OF FELT | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6502.00.00 | HAT-SHAPES, PLAITED OR MADE BY ASSEMBLING STRIPS OF ANY MATERIAL, NEITHER BLOCKED TO SHAPE, NOR WITH MADE BRIMS, NOR LINED, NOR TRIMMED | Free |
| 6504.00.00 | HATS AND OTHER HEADGEAR, PLAITED OR MADE BY ASSEMBLING STRIPS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED | Free |
| 6505 | HATS AND OTHER HEADGEAR, KNITTED OR CROCHETED, OR MADE UP FROM LACE, FELT OR OTHER TEXTILE FABRIC, IN THE PIECE (BUT NOT IN STRIPS), WHETHER OR NOT LINED OR TRIMMED; HAIR-NETS OF ANY MATERIAL, WHETHER OR NOT LINED OR TRIMMED: | |
| 6505.00.10 | ---Of nonwovens, other than hair-nets | 5% |
| 6505.00.90 | ---Other | Free |
| 6506 | OTHER HEADGEAR, WHETHER OR NOT LINED OR TRIMMED: | |
| 6506.10.00 | -Safety headgear | Free |
| 6506.9 | -Other: | |
| 6506.91 | --Of rubber or of plastics: | |
| 6506.91.10 | ---Of a kind used solely or principally with diving dress or wetsuits | Free |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6506.91.90 | ---Other | Free |
| 6506.99 | --Of other materials: | |
| 6506.99.10 | ---Of nonwovens, sheet paper or paperboard | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 6506.99.90 | ---Other | Free |
| 6507.00.00 | HEAD-BANDS, LININGS, COVERS, HAT FOUNDATIONS, HAT FRAMES, PEAKS AND CHINSTRAPS, FOR HEADGEAR | Free |
66 CHAPTER 66
Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof
Notes.
| 6601 | UMBRELLAS AND SUN UMBRELLAS (INCLUDING WALKING-STICK UMBRELLAS, GARDEN UMBRELLAS AND SIMILAR UMBRELLAS): | |
| 6601.10.00 | -Garden or similar umbrellas | Free |
| 6601.9 | -Other: | |
| 6601.91.00 | --Having a telescopic shaft | Free |
| 6601.99.00 | --Other | Free |
| 6602.00.00 | WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS, AND THE LIKE | Free |
| 6603 | PARTS, TRIMMINGS AND ACCESSORIES OF ARTICLES OF 6601 OR 6602.00.00: | |
| 6603.20.00 | -Umbrella frames, including frames mounted on shafts (sticks) | Free |
| 6603.90.00 | -Other | Free |
67 CHAPTER 67
Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Notes.
| 6701.00.00 | SKINS AND OTHER PARTS OF BIRDS WITH THEIR FEATHERS OR DOWN, FEATHERS, PARTS OF FEATHERS, DOWN AND ARTICLES THEREOF (OTHER THAN GOODS OF 0505 AND WORKED QUILLS AND SCAPES) | Free |
| 6702 | ARTIFICIAL FLOWERS, FOLIAGE AND FRUIT AND PARTS THEREOF; ARTICLES MADE OF ARTIFICIAL FLOWERS, FOLIAGE OR FRUIT: | |
| 6702.10.00 | -Of plastics | Free |
| 6702.90.00 | -Of other materials | Free |
| 6703.00.00 | HUMAN HAIR, DRESSED, THINNED, BLEACHED OR OTHERWISE WORKED; WOOL OR OTHER ANIMAL HAIR OR OTHER TEXTILE MATERIALS, PREPARED FOR USE IN MAKING WIGS OR THE LIKE | Free |
| 6704 | WIGS, FALSE BEARDS, EYEBROWS AND EYELASHES, SWITCHES AND THE LIKE, OF HUMAN OR ANIMAL HAIR OR OF TEXTILE MATERIALS; ARTICLES OF HUMAN HAIR NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 6704.1 | -Of synthetic textile materials: | |
| 6704.11.00 | --Complete wigs | Free |
| 6704.19.00 | --Other | Free |
| 6704.20.00 | -Of human hair | Free |
| 6704.90.00 | -Of other materials | Free |
Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
68 CHAPTER 68
Articles of stone, plaster, cement, asbestos, mica or similar materials
Notes.
| 6801.00.00 | SETTS, CURBSTONES AND FLAGSTONES, OF NATURAL STONE (EXCEPT SLATE) | Free |
| 6802 | WORKED MONUMENTAL OR BUILDING STONE (EXCEPT SLATE) AND ARTICLES THEREOF, OTHER THAN GOODS OF 6801.00.00; MOSAIC CUBES AND THE LIKE, OF NATURAL STONE (INCLUDING SLATE), WHETHER OR NOT ON A BACKING; ARTIFICIALLY COLOURED GRANULES, CHIPPINGS AND POWDER, OF NATURAL STONE (INCLUDING SLATE): | |
| 6802.10.00 | -Tiles, cubes and similar articles, whether or not rectangular (including square), the largest face of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder | Free |
| 6802.2 | -Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: | |
| 6802.21.00 | --Marble, travertine and alabaster | 5%
DCS:4% DCT:5% |
| 6802.23.00 | --Granite | 5%
DCS:4% DCT:5% |
| 6802.29.00 | --Other stone | Free |
| 6802.9 | -Other: | |
| 6802.91.00 | --Marble, travertine and alabaster | 5%
DCS:4% DCT:5% |
| 6802.92.00 | --Other calcareous stone | Free |
| 6802.93.00 | --Granite | 5%
DCS:4% DCT:5% |
| 6802.99.00 | --Other stone | 5%
DCS:4% DCT:5% |
| 6803.00.00 | WORKED SLATE AND ARTICLES OF SLATE OR OF AGGLOMERATED SLATE | 5%
DCS:4% DCT:5% |
| 6804 | MILLSTONES, GRINDSTONES, GRINDING WHEELS AND THE LIKE, WITHOUT FRAMEWORKS, FOR GRINDING, SHARPENING, POLISHING, TRUEING OR CUTTING, HAND SHARPENING OR POLISHING STONES, AND PARTS THEREOF, OF NATURAL STONE, OF AGGLOMERATED NATURAL OR ARTIFICIAL ABRASIVES, OR OF CERAMICS, WITH OR WITHOUT PARTS OF OTHER MATERIALS: | |
| 6804.10.00 | -Millstones and grindstones for milling, grinding or pulping | Free |
| 6804.2 | -Other millstones, grindstones, grinding wheels and the like: | |
| 6804.21.00 | --Of agglomerated synthetic or natural diamond | 5%
DCS:4% DCT:5% |
| 6804.22.00 | --Of other agglomerated abrasives or of ceramics | 5%
DCS:4% DCT:5% |
| 6804.23.00 | --Of natural stone | Free |
| 6804.30.00 | -Hand sharpening or polishing stones | 5%
DCS:4% DCT:5% |
| 6805 | NATURAL OR ARTIFICIAL ABRASIVE POWDER OR GRAIN, ON A BASE OF TEXTILE MATERIAL, OF PAPER, OF PAPERBOARD OR OF OTHER MATERIALS, WHETHER OR NOT CUT TO SHAPE OR SEWN OR OTHERWISE MADE UP: | |
| 6805.10.00 | -On a base of woven textile fabric only | 5%
DCS:4% DCT:5% |
| 6805.20.00 | -On a base of paper or paperboard only | 5%
DCS:4% DCT:5% |
| 6805.30.00 | -On a base of other materials | 5%
DCS:4% DCT:5% |
| 6806 | SLAG WOOL, ROCK WOOL AND SIMILAR MINERAL WOOLS; EXFOLIATED VERMICULITE, EXPANDED CLAYS, FOAMED SLAG AND SIMILAR EXPANDED MINERAL MATERIALS; MIXTURES AND ARTICLES OF HEAT-INSULATING, SOUND-INSULATING OR SOUND-ABSORBING MINERAL MATERIALS, OTHER THAN THOSE OF 6811 OR 6812 OR OF CHAPTER 69: | |
| 6806.10.00 | -Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls | 5%
DCS:4% DCT:5% |
| 6806.20.00 | -Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof) | Free |
| 6806.90 | -Other: | |
| 6806.90.10 | ---Of a kind used as components in passenger motor vehicles | Free |
| 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% | |
| 6806.90.90 | ---Other | 5%
DCS:4% DCT:5% |
| 6807 | ARTICLES OF ASPHALT OR OF SIMILAR MATERIAL (FOR EXAMPLE, PETROLEUM BITUMEN OR COAL TAR PITCH): | |
| 6807.10.00 | -In rolls | Free |
| 6807.90.00 | -Other | Free |
| 6808.00.00 | PANELS, BOARDS, TILES, BLOCKS AND SIMILAR ARTICLES OF VEGETABLE FIBRE, OF STRAW OR OF SHAVINGS, CHIPS, PARTICLES, SAWDUST OR OTHER WASTE, OF WOOD, AGGLOMERATED WITH CEMENT, PLASTER OR OTHER MINERAL BINDERS | 5%
DCS:4% DCT:5% |
| 6809 | ARTICLES OF PLASTER OR OF COMPOSITIONS BASED ON PLASTER: | |
| 6809.1 | -Boards, sheets, panels, tiles and similar articles, not ornamented: | |
| 6809.11.00 | --Faced or reinforced with paper or paperboard only | 5%
DCS:4% DCT:5% |
| 6809.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 6809.90.00 | -Other articles | Free |
| 6810 | ARTICLES OF CEMENT, OF CONCRETE OR OF ARTIFICIAL STONE, WHETHER OR NOT REINFORCED: | |
| 6810.1 | -Tiles, flagstones, bricks and similar articles: | |
| 6810.11.00 | --Building blocks and bricks | Free |
| 6810.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 6810.9 | -Other articles: | |
| 6810.91.00 | --Prefabricated structural components for building or civil engineering | Free |
| 6810.99.00 | --Other | 5%
DCS:4% DCT:5% |
| 6811 | ARTICLES OF ASBESTOS-CEMENT, OF CELLULOSE FIBRE-CEMENT OR THE LIKE: | |
| 6811.40.00 | -Containing asbestos | 5%
DCS:4% DCT:5% |
| 6811.8 | -Not containing asbestos: | |
| 6811.81.00 | --Corrugated sheets | 5%
DCS:4% DCT:5% |
| 6811.82.00 | --Other sheets, panels, tiles and similar articles | 5%
DCS:4% DCT:5% |
| 6811.89.00 | --Other articles | Free |
| 6812 | FABRICATED ASBESTOS FIBRES; MIXTURES WITH A BASIS OF ASBESTOS OR WITH A BASIS OF ASBESTOS AND MAGNESIUM CARBONATE; ARTICLES OF SUCH MIXTURES OR OF ASBESTOS (FOR EXAMPLE, THREAD, WOVEN FABRIC, CLOTHING, HEADGEAR, FOOTWEAR, GASKETS), WHETHER OR NOT REINFORCED, OTHER THAN GOODS OF 6811 OR 6813: | |
| 6812.80 | -Of crocidolite: | |
| 6812.80.10 | ---Goods, as follows:
(a) clothing, clothing accessories, footwear and headgear; (b) compressed fibre jointing, in sheets or rolls; (c) cords and string, whether or not plaited; (d) fabricated crocidolite fibres; mixtures with a basis of crocidolite or with a basis of crocidolite and magnesium carbonate; (e) paper, millboard and felt; (f) woven or knitted fabric; (g) yarn and thread |
Free |
| 6812.80.20 | ---Of a kind used as components in passenger motor vehicles | 5% |
| From 1 January 2010 | 5% | |
| 6812.80.90 | ---Other | Free |
| 6812.9 | -Other: | |
| 6812.91.00 | --Clothing, clothing accessories, footwear and headgear | Free |
| 6812.92.00-6812.93.00 | (Repealed by No 91 of 2021) | |
| 6812.99 | --Other: | |
| 6812.99.10 | ---Goods, as follows:
(a) fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; (b) yarn and thread; (c) cords and string, whether or not plaited; (d) woven or knitted fabric |
Free |
| 6812.99.20 | ---Of a kind used as components in passenger motor vehicles | 5% |
| From 1 January 2010 | 5% | |
| 6812.99.90 | ---Other | Free |
| 6813 | FRICTION MATERIAL AND ARTICLES THEREOF (FOR EXAMPLE, SHEETS, ROLLS, STRIPS, SEGMENTS, DISCS, WASHERS, PADS), NOT MOUNTED, FOR BRAKES, FOR CLUTCHES OR THE LIKE, WITH A BASIS OF ASBESTOS, OF OTHER MINERAL SUBSTANCES OR OF CELLULOSE, WHETHER OR NOT COMBINED WITH TEXTILE OR OTHER MATERIALS: | |
| 6813.20 | -Containing asbestos: | |
| 6813.20.10 | ---Of a kind used as components in passenger motor vehicles | Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 6813.20.90 | ---Other | 5%
CA:Free |
| 6813.8 | -Not containing asbestos: | |
| 6813.81 | --Brake linings and pads: | |
| 6813.81.10 | ---Of a kind used as components in passenger motor vehicles | 5% CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 6813.81.90 | ---Other | 5%
CA:Free |
| 6813.89 | --Other: | |
| 6813.89.10 | ---Of a kind used as components in passenger motor vehicles | 5% CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 6813.89.90 | ---Other | 5%
CA:Free |
| 6814 | WORKED MICA AND ARTICLES OF MICA, INCLUDING AGGLOMERATED OR RECONSTITUTED MICA, WHETHER OR NOT ON A SUPPORT OF PAPER, PAPERBOARD OR OTHER MATERIALS: | |
| 6814.10.00 | -Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support | Free |
| 6814.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 6815 | ARTICLES OF STONE OR OF OTHER MINERAL SUBSTANCES (INCLUDING CARBON FIBRES, ARTICLES OF CARBON FIBRES AND ARTICLES OF PEAT), NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 6815.1 | -Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses: | |
| 6815.11.00 | --Carbon fibres | 5%
DCS:4% DCT:5% |
| 6815.12.00 | --Fabrics of carbon fibres | 5%
DCS:4% DCT:5% |
| 6815.13.00 | --Other articles of carbon fibres | 5%
DCS:4% DCT:5% |
| 6815.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 6815.20.00 | -Articles of peat | Free |
| 6815.9 | -Other articles: | |
| 6815.91.00 | --Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite | Free |
| 6815.99.00 | --Other | 5%
DCS:4% DCT:5% |
69 CHAPTER 69
Ceramic products
Notes.SUB-CHAPTER I
GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS
| 6901.00.00 | BRICKS, BLOCKS, TILES AND OTHER CERAMIC GOODS OF SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE OR DIATOMITE) OR OF SIMILAR SILICEOUS EARTHS | 5%
DCS:4% DCT:5% |
| 6902 | REFRACTORY BRICKS, BLOCKS, TILES AND SIMILAR REFRACTORY CERAMIC CONSTRUCTIONAL GOODS, OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR SIMILAR SILICEOUS EARTHS: | |
| 6902.10.00 | -Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3 | Free |
| 6902.20.00 | -Containing by weight more than 50% of alumina (Al2O3), of silica (SiO2) or of a mixture or compound of these products | 5%
DCS:4% DCT:5% |
| 6902.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 6903 | OTHER REFRACTORY CERAMIC GOODS (FOR EXAMPLE, RETORTS, CRUCIBLES, MUFFLES, NOZZLES, PLUGS, SUPPORTS, CUPELS, TUBES, PIPES, SHEATHS, RODS AND SLIDE GATES), OTHER THAN THOSE OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS: | |
| 6903.10.00 | -Containing by weight more than 50% of free carbons | 5%
DCS:4% DCT:5% |
| 6903.20.00 | -Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) | Free |
| 6903.90.00 | -Other | 5%
DCS:4% DCT:5% |
SUB-CHAPTER II
OTHER CERAMIC PRODUCTS
| 6904 | CERAMIC BUILDING BRICKS, FLOORING BLOCKS, SUPPORT OR FILLER TILES AND THE LIKE: | |
| 6904.10.00 | -Building bricks | Free |
| 6904.90.00 | -Other | Free |
| 6905 | ROOFING TILES, CHIMNEY-POTS, COWLS, CHIMNEY LINERS, ARCHITECTURAL ORNAMENTS AND OTHER CERAMIC CONSTRUCTIONAL GOODS: | |
| 6905.10.00 | -Roofing tiles | 5%
DCS:4% DCT:5% |
| 6905.90.00 | -Other | Free |
| 6906.00.00 | CERAMIC PIPES, CONDUITS, GUTTERING AND PIPE FITTINGS | Free |
| 6907 | CERAMIC FLAGS AND PAVING, HEARTH OR WALL TILES; CERAMIC MOSAIC CUBES AND THE LIKE, WHETHER OR NOT ON A BACKING; FINISHING CERAMICS: | |
| 6907.2 | -Flags and paving, hearth or wall tiles, other than those of 6907.30 and 6907.40: | |
| 6907.21 | --Of a water absorption coefficient by weight not exceeding 0.5%: | |
| 6907.21.10 | ---Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm | Free |
| 6907.21.90 | ---Other | 5%
DCS:4% DCT:5% |
| 6907.22 | --Of a water absorption coefficient by weight exceeding 0.5% but not exceeding 10%: | |
| 6907.22.10 | ---Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm | Free |
| 6907.22.90 | ---Other | 5%
DCS:4% DCT:5% |
| 6907.23 | --Of a water absorption coefficient by weight exceeding 10%: | |
| 6907.23.10 | ---Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm | Free |
| 6907.23.90 | ---Other | 5%
DCS:4% DCT:5% |
| 6907.30 | -Mosaic cubes and the like, other than those of 6907.40: | |
| 6907.30.10 | ---Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm | Free |
| 6907.30.90 | ---Other | Free |
| 6907.40 | -Finishing ceramics: | |
| 6907.40.10 | ---Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm | Free |
| 6907.40.90 | ---Other | 5%
DCS:4% DCT:5% |
| 6908-6908.90.00 | (Repealed by No 78 of 2016) | |
| 6909 | CERAMIC WARES FOR LABORATORY, CHEMICAL OR OTHER TECHNICAL USES; CERAMIC TROUGHS, TUBS AND SIMILAR RECEPTACLES OF A KIND USED IN AGRICULTURE; CERAMIC POTS, JARS AND SIMILAR ARTICLES OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS: | |
| 6909.1 | -Ceramic wares for laboratory, chemical or other technical uses: | |
| 6909.11.00 | --Of porcelain or china | 5%
DCS:4% DCT:5% |
| 6909.12.00 | --Articles having a hardness equivalent to 9 or more on the Mohs scale | 5%
DCS:4% DCT:5% |
| 6909.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 6909.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 6910 | CERAMIC SINKS, WASH BASINS, WASH BASIN PEDESTALS, BATHS, BIDETS, WATER CLOSET PANS, FLUSHING CISTERNS, URINALS AND SIMILAR SANITARY FIXTURES: | |
| 6910.10.00 | -Of porcelain or china | 5% |
| 6910.90.00 | -Other | 5% |
| 6911 | TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OF PORCELAIN OR CHINA: | |
| 6911.10.00 | -Tableware and kitchenware | 5% |
| 6911.90.00 | -Other | 5% |
| 6912.00.00 | CERAMIC TABLEWARE, KITCHENWARE, OTHER HOUSEHOLD ARTICLES AND TOILET ARTICLES, OTHER THAN OF PORCELAIN OR CHINA | 5% |
| 6913 | STATUETTES AND OTHER ORNAMENTAL CERAMIC ARTICLES: | |
| 6913.10.00 | -Of porcelain or china | 5%
DCS:4% DCT:5% |
| 6913.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 6914 | OTHER CERAMIC ARTICLES: | |
| 6914.10.00 | -Of porcelain or china | 5%
DCS:4% DCT:5% |
| 6914.90.00 | -Other | 5%
DCS:4% DCT:5% |
70 CHAPTER 70
Glass and glassware
Notes.
| 7001.00.00 | CULLET AND OTHER WASTE AND SCRAP OF GLASS, EXCLUDING GLASS FROM CATHODE-RAY TUBES OR OTHER ACTIVATED GLASS OF 8549; GLASS IN THE MASS | Free |
| 7002 | GLASS IN BALLS (OTHER THAN MICROSPHERES OF 7018), RODS OR TUBES, UNWORKED: | |
| 7002.10.00 | -Balls | Free |
| 7002.20.00 | -Rods | Free |
| 7002.3 | -Tubes: | |
| 7002.31.00 | --Of fused quartz or other fused silica | Free |
| 7002.32.00 | --Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °C | Free |
| 7002.39.00 | --Other | Free |
| 7003 | CAST GLASS AND ROLLED GLASS, IN SHEETS OR PROFILES, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED: | |
| 7003.1 | -Non-wired sheets: | |
| 7003.12.00 | --Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer | Free |
| 7003.19.00 | --Other | Free |
| 7003.20.00 | -Wired sheets | Free |
| 7003.30.00 | -Profiles | Free |
| 7004 | DRAWN GLASS AND BLOWN GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED: | |
| 7004.20.00 | -Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non-reflecting layer | Free |
| 7004.90.00 | -Other glass | Free |
| 7005 | FLOAT GLASS AND SURFACE GROUND OR POLISHED GLASS, IN SHEETS, WHETHER OR NOT HAVING AN ABSORBENT, REFLECTING OR NON-REFLECTING LAYER, BUT NOT OTHERWISE WORKED: | |
| 7005.10.00 | -Non-wired glass, having an absorbent, reflecting or non-reflecting layer | 5%
DCS:4% DCT:5% |
| 7005.2 | -Other non-wired glass: | |
| 7005.21.00 | --Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground | Free |
| 7005.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7005.30.00 | -Wired glass | Free |
| 7006.00.00 | GLASS OF 7003, 7004 OR 7005, BENT, EDGE-WORKED, ENGRAVED, DRILLED, ENAMELLED OR OTHERWISE WORKED, BUT NOT FRAMED OR FITTED WITH OTHER MATERIALS | 5%
DCS:4% DCT:5% |
| 7007 | SAFETY GLASS, CONSISTING OF TOUGHENED (TEMPERED) OR LAMINATED GLASS: | |
| 7007.1 | -Toughened (tempered) safety glass: | |
| 7007.11 | --Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: | |
| 7007.11.1 | ---For motor vehicles: | |
| 7007.11.11 | ----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 |
|
| 7007.11.19 | ----Other | 5%
CA:Free |
| 7007.11.90 | ---Other | 5%
DCS:4% DCT:5% |
| 7007.19.00 | --Other | Free |
| 7007.2 | -Laminated safety glass: | |
| 7007.21 | --Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels: | |
| 7007.21.1 | ---For motor vehicles: | |
| 7007.21.11 | ----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 |
|
| 7007.21.19 | ----Other | 5%
CA:Free |
| 7007.21.90 | ---Other | 5%
DCS:4% DCT:5% |
| 7007.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7008.00.00 | MULTIPLE-WALLED INSULATING UNITS OF GLASS | 5%
DCS:4% DCT:5% |
| 7009 | GLASS MIRRORS, WHETHER OR NOT FRAMED, INCLUDING REAR-VIEW MIRRORS: | |
| 7009.10 | -Rear-view mirrors for vehicles: | |
| ---Of a kind used on vehicles of 8702, 8703 or 8704 | 5% | |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 7009.10.90 | ---Other | 5%
DCS:4% DCT:5% |
| 7009.9 | -Other: | |
| 7009.91.00 | --Unframed | Free |
| 7009.92.00 | --Framed | 5%
DCS:4% DCT:5% |
| 7010 | CARBOYS, BOTTLES, FLASKS, JARS, POTS, PHIALS, AMPOULES AND OTHER CONTAINERS, OF GLASS, OF A KIND USED FOR THE CONVEYANCE OR PACKING OF GOODS; PRESERVING JARS OF GLASS; STOPPERS, LIDS AND OTHER CLOSURES, OF GLASS: | |
| 7010.10.00 | -Ampoules | 5% |
| 7010.20.00 | -Stoppers, lids and other closures | Free |
| 7010.9 | -Other: | |
| 7010.90.10 | ---Phials, not exceeding 0.15 L | 5%
DCS:4% DCT:5% |
| 7010.90.90 | ---Other | Free |
| 7011 | GLASS ENVELOPES (INCLUDING BULBS AND TUBES), OPEN, AND GLASS PARTS THEREOF, WITHOUT FITTINGS, FOR ELECTRIC LAMPS AND LIGHT SOURCES, CATHODE-RAY TUBES OR THE LIKE: | |
| 7011.10.00 | -For electric lighting | Free |
| 7011.20.00 | -For cathode-ray tubes | Free |
| 7011.90.00 | -Other | Free |
| 7013 | GLASSWARE OF A KIND USED FOR TABLE, KITCHEN, TOILET, OFFICE, INDOOR DECORATION OR SIMILAR PURPOSES (OTHER THAN THAT OF 7010 OR 7018): | |
| 7013.10.00 | -Of glass-ceramics | Free |
| 7013.2 | -Stemware drinking glasses, other than of glass-ceramics: | |
| 7013.22.00 | --Of lead crystal | Free |
| 7013.28.00 | --Other | Free |
| 7013.3 | -Other drinking glasses, other than of glass-ceramics: | |
| 7013.33.00 | --Of lead crystal | Free |
| 7013.37.00 | --Other | 5%
DCS:4% DCT:5% |
| 7013.4 | -Glassware of a kind used for table (other than drinking glasses) or kitchen purposes, other than of glass-ceramics: | |
| 7013.41.00 | --Of lead crystal | Free |
| 7013.42.00 | --Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 ºC to 300 ºC | Free |
| 7013.49.00 | --Other | 5%
DCS:4% DCT:5% |
| 7013.9 | -Other glassware: | |
| 7013.91.00 | --Of lead crystal | Free |
| 7013.99 | --Other: | |
| 7013.99.10 | ---Goods, as follows:
(a) figures of a kind commonly used as ornaments in the household; (b) statuary figures |
Free |
| 7013.99.90 | ---Other | 5%
DCS:4% DCT:5% |
| 7014 | SIGNALLING GLASSWARE AND OPTICAL ELEMENTS OF GLASS (OTHER THAN THOSE OF 7015), NOT OPTICALLY WORKED: | |
| 7014.00.20 | ---Reflectors and refractors for lighting purposes of a kind used with:
(a) vehicles of 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8702, 8703, 8704 or 8705; (b) trailers for articulated vehicles of 8716 |
5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 7014.00.90 | ---Other | Free |
| 7015 | CLOCK OR WATCH GLASSES AND SIMILAR GLASSES, GLASSES FOR NON-CORRECTIVE OR CORRECTIVE SPECTACLES, CURVED, BENT, HOLLOWED OR THE LIKE, NOT OPTICALLY WORKED; HOLLOW GLASS SPHERES AND THEIR SEGMENTS, FOR THE MANUFACTURE OF SUCH GLASSES: | |
| 7015.10.00 | -Glasses for corrective spectacles | Free |
| 7015.90.00 | -Other | Free |
| 7016 | PAVING BLOCKS, SLABS, BRICKS, SQUARES, TILES AND OTHER ARTICLES OF PRESSED OR MOULDED GLASS, WHETHER OR NOT WIRED, OF A KIND USED FOR BUILDING OR CONSTRUCTION PURPOSES; GLASS CUBES AND OTHER GLASS SMALLWARES, WHETHER OR NOT ON A BACKING, FOR MOSAICS OR SIMILAR DECORATIVE PURPOSES; LEADED LIGHTS AND THE LIKE; MULTICELLULAR OR FOAM GLASS IN BLOCKS, PANELS, PLATES, SHELLS OR SIMILAR FORMS: | |
| 7016.10.00 | -Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes | Free |
| 7016.90.00 | -Other | Free |
| 7017 | LABORATORY, HYGIENIC OR PHARMACEUTICAL GLASSWARE, WHETHER OR NOT GRADUATED OR CALIBRATED: | |
| 7017.10.00 | -Of fused quartz or other fused silica | Free |
| 7017.20.00 | -Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 °C to 300 °C | 5% |
| 7017.90.00 | -Other | 5% |
| 7018 | GLASS BEADS, IMITATION PEARLS, IMITATION PRECIOUS OR SEMI-PRECIOUS STONES AND SIMILAR GLASS SMALLWARES, AND ARTICLES THEREOF OTHER THAN IMITATION JEWELLERY; GLASS EYES OTHER THAN PROSTHETIC ARTICLES; STATUETTES AND OTHER ORNAMENTS OF LAMP-WORKED GLASS, OTHER THAN IMITATION JEWELLERY; GLASS MICROSPHERES NOT EXCEEDING 1 mm IN DIAMETER: | |
| 7018.10.00 | -Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares | Free |
| 7018.20.00 | -Glass microspheres not exceeding 1 mm in diameter | Free |
| 7018.90.00 | -Other | Free |
| 7019 | GLASS FIBRES (INCLUDING GLASS WOOL) AND ARTICLES THEREOF (FOR EXAMPLE, YARN, ROVINGS, WOVEN FABRICS): | |
| 7019.1 | -Slivers, rovings, yarn and chopped strands and mats thereof: | |
| 7019.11.00 | --Chopped strands, of a length of not more than 50 mm | Free |
| 7019.12.00 | --Rovings | Free |
| 7019.13.00 | --Other yarn, slivers | Free |
| 7019.14.00 | --Mechanically bonded mats | Free |
| 7019.15.00 | --Chemically bonded mats | Free |
| 7019.19.00 | --Other | Free |
| 7019.6 | -Mechanically bonded fabrics: | |
| 7019.61.00 | --Closed woven fabrics of rovings | Free |
| 7019.62.00 | --Other closed fabrics of rovings | 5% |
| 7019.63.00 | --Closed woven fabrics, plain weave, of yarns, not coated or laminated | 5% |
| 7019.64.00 | --Closed woven fabrics, plain weave, of yarns, coated or laminated | Free |
| 7019.65.00 | --Open woven fabrics of a width not exceeding 30 cm | 5% |
| 7019.66.00 | --Open woven fabrics of a width exceeding 30 cm | Free |
| 7019.69.00 | --Other | 5% |
| 7019.7 | -Chemically bonded fabrics: | |
| 7019.71.00 | --Veils (thin sheets) | Free |
| 7019.72.00 | --Other closed fabrics | Free |
| 7019.73.00 | --Other open fabrics | Free |
| 7019.80.00 | -Glass wool and articles of glass wool | 5%
DCS:4% DCT:5% |
| 7019.90.00 | -Other | 5% |
| 7020 | OTHER ARTICLES OF GLASS: | |
| 7020.00.10 | ---Optical fibre preforms, being goods of a kind used in the manufacture of optical fibres | 5% |
| 7020.00.90 | ---Other | Free |
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
71 CHAPTER 71
Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Notes.SUB-CHAPTER I
NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES
| 7101 | PEARLS, NATURAL OR CULTURED, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; PEARLS, NATURAL OR CULTURED, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT: | |
| 7101.10.00 | -Natural pearls | Free |
| 7101.2 | -Cultured pearls: | |
| 7101.21.00 | --Unworked | Free |
| 7101.22.00 | --Worked | Free |
| 7102 | DIAMONDS, WHETHER OR NOT WORKED, BUT NOT MOUNTED OR SET: | |
| 7102.10.00 | -Unsorted | Free |
| 7102.2 | -Industrial: | |
| 7102.21.00 | --Unworked or simply sawn, cleaved or bruted | Free |
| 7102.29.00 | --Other | Free |
| 7102.3 | -Non-industrial: | |
| 7102.31.00 | --Unworked or simply sawn, cleaved or bruted | Free |
| 7102.39.00 | --Other | Free |
| 7103 | PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED PRECIOUS STONES (OTHER THAN DIAMONDS) AND SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT: | |
| 7103.10.00 | -Unworked or simply sawn or roughly shaped | Free |
| 7103.9 | -Otherwise worked: | |
| 7103.91.00 | --Rubies, sapphires and emeralds | Free |
| 7103.99.00 | --Other | Free |
| 7104 | SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, WHETHER OR NOT WORKED OR GRADED BUT NOT STRUNG, MOUNTED OR SET; UNGRADED SYNTHETIC OR RECONSTRUCTED PRECIOUS OR SEMI-PRECIOUS STONES, TEMPORARILY STRUNG FOR CONVENIENCE OF TRANSPORT: | |
| 7104.10.00 | -Piezo-electric quartz | Free |
| 7104.2 | -Other, unworked or simply sawn or roughly shaped: | |
| 7104.21.00 | --Diamonds | Free |
| 7104.29.00 | --Other | Free |
| 7104.9 | -Other: | |
| 7104.91.00 | --Diamonds | Free |
| 7104.99.00 | --Other | Free |
| 7105 | DUST AND POWDER OF NATURAL OR SYNTHETIC PRECIOUS OR SEMI-PRECIOUS STONES: | |
| 7105.10.00 | -Of diamonds | Free |
| 7105.90.00 | -Other | Free |
SUB-CHAPTER II
PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL
| 7106 | SILVER (INCLUDING SILVER PLATED WITH GOLD OR PLATINUM), UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM: | |
| 7106.10.00 | -Powder | Free |
| 7106.9 | -Other: | |
| 7106.91.00 | --Unwrought | Free |
| 7106.92.00 | --Semi-manufactured | Free |
| 7107.00.00 | BASE METALS CLAD WITH SILVER, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | Free |
| 7108 | GOLD (INCLUDING GOLD PLATED WITH PLATINUM) UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM: | |
| 7108.1 | -Non-monetary: | |
| 7108.11.00 | --Powder | Free |
| 7108.12.00 | --Other unwrought forms | Free |
| 7108.13.00 | --Other semi-manufactured forms | Free |
| 7108.20.00 | -Monetary | Free |
| 7109.00.00 | BASE METALS OR SILVER, CLAD WITH GOLD, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | Free |
| 7110 | PLATINUM, UNWROUGHT OR IN SEMI-MANUFACTURED FORMS, OR IN POWDER FORM: | |
| 7110.1 | -Platinum: | |
| 7110.11.00 | --Unwrought or in powder form | Free |
| 7110.19.00 | --Other | Free |
| 7110.2 | -Palladium: | |
| 7110.21.00 | --Unwrought or in powder form | Free |
| 7110.29.00 | --Other | Free |
| 7110.3 | -Rhodium: | |
| 7110.31.00 | --Unwrought or in powder form | Free |
| 7110.39.00 | --Other | Free |
| 7110.4 | -Iridium, osmium and ruthenium: | |
| 7110.41.00 | --Unwrought or in powder form | Free |
| 7110.49.00 | --Other | Free |
| 7111.00.00 | BASE METALS, SILVER OR GOLD, CLAD WITH PLATINUM, NOT FURTHER WORKED THAN SEMI-MANUFACTURED | Free |
| 7112 | WASTE AND SCRAP OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL; OTHER WASTE AND SCRAP CONTAINING PRECIOUS METAL OR PRECIOUS METAL COMPOUNDS, OF A KIND USED PRINCIPALLY FOR THE RECOVERY OF PRECIOUS METAL OTHER THAN GOODS OF 8549: | |
| 7112.30.00 | -Ash containing precious metal or precious metal compounds | Free |
| 7112.9 | -Other: | |
| 7112.91.00 | --Of gold, including metal clad with gold but excluding sweepings containing other precious metals | Free |
| 7112.92.00 | --Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals | Free |
| 7112.99.00 | --Other | Free |
SUB-CHAPTER III
Jewellery, goldsmiths' and silversmiths' wares and other articles
| 7113 | ARTICLES OF JEWELLERY AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| 7113.1 | -Of precious metal whether or not plated or clad with precious metal: | |
| 7113.11.00 | --Of silver, whether or not plated or clad with other precious metal | 5%
CA:Free |
| 7113.19.00 | --Of other precious metal, whether or not plated or clad with precious metal | 5%
CA:Free |
| 7113.20.00 | -Of base metal clad with precious metal | 5%
CA:Free |
| 7114 | ARTICLES OF GOLDSMITHS' OR SILVERSMITHS' WARES AND PARTS THEREOF, OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| 7114.1 | -Of precious metal whether or not plated or clad with precious metal: | |
| 7114.11.00 | --Of silver, whether or not plated or clad with other precious metal | 5% |
| 7114.19.00 | --Of other precious metal, whether or not plated or clad with precious metal | 5% |
| 7114.20.00 | -Of base metal clad with precious metal | 5% |
| 7115 | OTHER ARTICLES OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| 7115.10.00 | -Catalysts in the form of wire cloth or grill, of platinum | Free |
| 7115.90.00 | -Other | Free |
| 7116 | ARTICLES OF NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES (NATURAL, SYNTHETIC OR RECONSTRUCTED): | |
| 7116.10.00 | -Of natural or cultured pearls | 5% |
| 7116.20.00 | -Of precious or semi-precious stones (natural, synthetic or reconstructed) | 5% |
| 7117 | IMITATION JEWELLERY: | |
| 7117.1 | -Of base metal, whether or not plated with precious metal: | |
| 7117.11.00 | --Cuff-links and studs | Free |
| 7117.19.00 | --Other | 5% |
| 7117.90.00 | -Other | 5% |
| 7118 | COIN: | |
| 7118.10.00 | -Coin (other than gold coin), not being legal tender | Free |
| 7118.90.00 | -Other | Free |
Base metals and articles of base metal
Notes.72 CHAPTER 72
Iron and steel
Notes.SUB-CHAPTER I
PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM
| 7201 | PIG IRON AND SPIEGELEISEN IN PIGS, BLOCKS OR OTHER PRIMARY FORMS: | |
| 7201.10.00 | -Non-alloy pig iron containing by weight 0.5% or less of phosphorus | 5%
DCS:Free |
| 7201.20.00 | -Non-alloy pig iron containing by weight more than 0.5% of phosphorus | 5%
DCS:Free |
| 7201.50.00 | -Alloy pig iron; spiegeleisen | Free |
| 7202 | FERRO-ALLOYS: | |
| 7202.1 | -Ferro-manganese: | |
| 7202.11.00 | --Containing by weight more than 2% of carbon | Free |
| 7202.19.00 | --Other | Free |
| 7202.2 | -Ferro-silicon: | |
| 7202.21.00 | --Containing by weight more than 55% of silicon | Free |
| 7202.29.00 | --Other | Free |
| 7202.30.00 | -Ferro-silico-manganese | Free |
| 7202.4 | -Ferro-chromium: | |
| 7202.41.00 | --Containing by weight more than 4% of carbon | Free |
| 7202.49.00 | --Other | Free |
| 7202.50.00 | -Ferro-silico-chromium | Free |
| 7202.60.00 | -Ferro-nickel | Free |
| 7202.70.00 | -Ferro-molybdenum | Free |
| 7202.80.00 | -Ferro-tungsten and ferro-silico-tungsten | Free |
| 7202.9 | -Other: | |
| 7202.91.00 | --Ferro-titanium and ferro-silico-titanium | Free |
| 7202.92.00 | --Ferro-vanadium | Free |
| 7202.93.00 | --Ferro-niobium | Free |
| 7202.99.00 | --Other | Free |
| 7203 | FERROUS PRODUCTS OBTAINED BY DIRECT REDUCTION OF IRON ORE AND OTHER SPONGY FERROUS PRODUCTS, IN LUMPS, PELLETS OR SIMILAR FORMS; IRON HAVING A MINIMUM PURITY BY WEIGHT OF 99.94%, IN LUMPS, PELLETS OR SIMILAR FORMS: | |
| 7203.10.00 | -Ferrous products obtained by direct reduction of iron ore | Free |
| 7203.90.00 | -Other | Free |
| 7204 | FERROUS WASTE AND SCRAP; REMELTING SCRAP INGOTS OF IRON OR STEEL: | |
| 7204.10.00 | -Waste and scrap of cast iron | Free |
| 7204.2 | -Waste and scrap of alloy steel: | |
| 7204.21.00 | --Of stainless steel | Free |
| 7204.29.00 | --Other | Free |
| 7204.30.00 | -Waste and scrap of tinned iron or steel | Free |
| 7204.4 | -Other waste and scrap: | |
| 7204.41.00 | --Turnings, shavings, chips, milling waste, sawdust, filings, trimmings and stampings, whether or not in bundles | Free |
| 7204.49.00 | --Other | Free |
| 7204.50.00 | -Remelting scrap ingots | 5%
DCS:4% DCT:5% |
| 7205 | GRANULES AND POWDERS, OF PIG IRON, SPIEGELEISEN, IRON OR STEEL: | |
| 7205.10.00 | -Granules | Free |
| 7205.2 | -Powders: | |
| 7205.21.00 | --Of alloy steel | Free |
| 7205.29.00 | --Other | Free |
SUB-CHAPTER II
IRON AND NON-ALLOY STEEL
| 7206 | IRON AND NON-ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS (EXCLUDING IRON OF 7203): | |
| 7206.10.00 | -Ingots | Free |
| 7206.90.00 | -Other | 5%
DCS:Free |
| 7207 | SEMI-FINISHED PRODUCTS OF IRON OR NON-ALLOY STEEL: | |
| 7207.1 | -Containing by weight less than 0.25% of carbon: | |
| 7207.11.00 | --Of rectangular (including square) cross-section, the width measuring less than twice the thickness | 5%
DCS:Free |
| 7207.12.00 | --Other, of rectangular (other than square) cross-section | 5%
DCS:Free |
| 7207.19.00 | --Other | 5%
DCS:Free |
| 7207.20.00 | -Containing by weight 0.25% or more of carbon | 5%
DCS:Free |
| 7208 | FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 mm OR MORE, HOT-ROLLED, NOT CLAD, PLATED OR COATED: | |
| 7208.10.00 | -In coils, not further worked than hot-rolled, with patterns in relief | 5%
DCS:Free |
| 7208.2 | -Other, in coils, not further worked than hot-rolled, pickled: | |
| 7208.25.00 | --Of a thickness of 4.75 mm or more | 5%
DCS:Free |
| 7208.26.00 | --Of a thickness of 3 mm or more but less than 4.75 mm | 5%
DCS:Free |
| 7208.27.00 | --Of a thickness of less than 3 mm | 5%
DCS:Free |
| 7208.3 | -Other, in coils, not further worked than hot-rolled: | |
| 7208.36.00 | --Of a thickness exceeding 10 mm | 5%
DCS:Free |
| 7208.37.00 | --Of a thickness of 4.75 mm or more but not exceeding 10 mm | 5%
DCS:Free |
| 7208.38.00 | --Of a thickness of 3 mm or more but less than 4.75 mm | 5%
DCS:Free |
| 7208.39.00 | --Of a thickness of less than 3 mm | 5%
DCS:Free |
| 7208.40.00 | -Not in coils, not further worked than hot-rolled, with patterns in relief | 5%
DCS:Free |
| 7208.5 | -Other, not in coils, not further worked than hot-rolled: | |
| 7208.51.00 | --Of a thickness exceeding 10 mm | 5%
DCS:Free |
| 7208.52.00 | --Of a thickness of 4.75 mm or more but not exceeding 10 mm | 5%
DCS:Free |
| 7208.53.00 | --Of a thickness of 3 mm or more but less than 4.75 mm | 5%
DCS:Free |
| 7208.54.00 | --Of a thickness of less than 3 mm | 5%
DCS:Free |
| 7208.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7209 | FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 mm OR MORE, COLD-ROLLED (COLD-REDUCED), NOT CLAD, PLATED OR COATED: | |
| 7209.1 | -In coils, not further worked than cold-rolled (cold-reduced): | |
| 7209.15.00 | --Of a thickness of 3 mm or more | 5%
DCS:Free DCT:5% |
| 7209.16.00 | --Of a thickness exceeding 1 mm but less than 3 mm | 5%
DCS:Free DCT:5% |
| 7209.17.00 | --Of a thickness of 0.5 mm or more but not exceeding 1 mm | 5%
DCS:Free DCT:5% |
| 7209.18.00 | --Of a thickness of less than 0.5 mm | 5%
DCS:Free DCT:5% |
| 7209.2 | -Not in coils, not further worked than cold-rolled (cold-reduced): | |
| 7209.25.00 | --Of a thickness of 3 mm or more | 5%
DCS:Free DCT:5% |
| 7209.26.00 | --Of a thickness exceeding 1 mm but less than 3 mm | 5%
DCS:Free DCT:5% |
| 7209.27.00 | --Of a thickness of 0.5 mm or more but not exceeding 1 mm | 5%
DCS:Free DCT:5% |
| 7209.28.00 | --Of a thickness of less than 0.5 mm | 5%
DCS:Free DCT:5% |
| 7209.90.00 | -Other | 5%
DCS:Free DCT:5% |
| 7210 | FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF 600 mm OR MORE, CLAD, PLATED OR COATED: | |
| 7210.1 | -Plated or coated with tin: | |
| 7210.11.00 | --Of a thickness of 0.5 mm or more | Free |
| 7210.12.00 | --Of a thickness of less than 0.5 mm | Free |
| 7210.20.00 | -Plated or coated with lead, including terne-plate | Free |
| 7210.30.00 | -Electrolytically plated or coated with zinc | 5%
DCS:Free DCT:5% |
| 7210.4 | -Otherwise plated or coated with zinc: | |
| 7210.41.00 | --Corrugated | 5%
DCS:Free DCT:5% |
| 7210.49.00 | --Other | 5%
DCS:Free DCT:5% |
| 7210.50.00 | -Plated or coated with chromium oxides or with chromium and chromium oxides | 5%
DCS:Free DCT:5% |
| 7210.6 | -Plated or coated with aluminium: | |
| 7210.61.00 | --Plated or coated with aluminium-zinc alloys | 5%
DCS:Free DCT:5% |
| 7210.69.00 | --Other | 5%
DCS:Free DCT:5% |
| 7210.70.00 | -Painted, varnished or coated with plastics | 5%
DCS:Free DCT:5% |
| 7210.90.00 | -Other | 5%
DCS:Free DCT:5% |
| 7211 | FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 mm, NOT CLAD, PLATED OR COATED: | |
| 7211.1 | -Not further worked than hot-rolled: | |
| 7211.13.00 | --Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief | 5%
DCS:Free |
| 7211.14.00 | --Other, of a thickness of 4.75 mm or more | 5%
DCS:Free |
| 7211.19.00 | --Other | 5%
DCS:Free |
| 7211.2 | -Not further worked than cold-rolled (cold-reduced): | |
| 7211.23.00 | --Containing by weight less than 0.25% of carbon | 5%
DCS:Free DCT:5% |
| 7211.29.00 | --Other | 5%
DCS:Free DCT:5% |
| 7211.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7212 | FLAT-ROLLED PRODUCTS OF IRON OR NON-ALLOY STEEL, OF A WIDTH OF LESS THAN 600 mm, CLAD, PLATED OR COATED: | |
| 7212.10.00 | -Plated or coated with tin | Free |
| 7212.20.00 | -Electrolytically plated or coated with zinc | 5%
DCS:Free DCT:5% |
| 7212.30.00 | -Otherwise plated or coated with zinc | 5%
DCS:Free DCT:5% |
| 7212.40.00 | -Painted, varnished or coated with plastics | 5%
DCS:Free DCT:5% |
| 7212.50.00 | -Otherwise plated or coated | 5%
DCS:Free DCT:5% |
| 7212.60.00 | -Clad | 5%
DCS:Free DCT:5% |
| 7213 | BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF IRON OR NON-ALLOY STEEL: | |
| 7213.10.00 | -Containing indentations, ribs, grooves or other deformations produced during the rolling process | 5%
DCS:Free |
| 7213.20.00 | -Other, of free-cutting steel | 5%
DCS:Free |
| 7213.9 | -Other: | |
| 7213.91.00 | --Of circular cross-section measuring less than 14 mm in diameter | 5%
DCS:Free |
| 7213.99.00 | --Other | 5%
DCS:Free |
| 7214 | OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL, NOT FURTHER WORKED THAN FORGED, HOT-ROLLED, HOT-DRAWN OR HOT-EXTRUDED, BUT INCLUDING THOSE TWISTED AFTER ROLLING: | |
| 7214.10.00 | -Forged | 5%
DCS:Free |
| 7214.20.00 | -Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling | 5%
DCS:Free |
| 7214.30.00 | -Other, of free-cutting steel | 5%
DCS:Free |
| 7214.9 | -Other: | |
| 7214.91.00 | --Of rectangular (other than square) cross-section | 5%
DCS:Free |
| 7214.99.00 | --Other | 5%
DCS:Free |
| 7215 | OTHER BARS AND RODS OF IRON OR NON-ALLOY STEEL: | |
| 7215.10 | -Of free-cutting steel, not further worked than cold-formed or cold-finished: | |
| 7215.10.10 | ---"Flattened circles" and "modified rectangles" as defined in Note 1(m) to Chapter 72 | 5%
DCS:Free |
| 7215.10.90 | ---Other | 5%
DCS:4% DCT:5% |
| 7215.50 | -Other, not further worked than cold-formed or cold-finished: | |
| 7215.50.10 | ---"Flattened circles" and "modified rectangles" as defined in Note 1(m) to Chapter 72 | 5%
DCS:Free |
| 7215.50.90 | ---Other | 5%
DCS:4% DCT:5% |
| 7215.90.00 | -Other | 5%
DCS:Free |
| 7216 | ANGLES, SHAPES AND SECTIONS OF IRON OR NON-ALLOY STEEL: | |
| 7216.10.00 | -U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm | 5%
DCS:Free |
| 7216.2 | -L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm: | |
| 7216.21.00 | --L sections | 5%
DCS:Free |
| 7216.22.00 | --T sections | 5%
DCS:Free |
| 7216.3 | -U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more: | |
| 7216.31.00 | --U sections | 5%
DCS:Free |
| 7216.32.00 | --I sections | 5%
DCS:Free |
| 7216.33.00 | --H sections | 5%
DCS:Free |
| 7216.40.00 | -L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more | 5%
DCS:Free |
| 7216.50.00 | -Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded | 5%
DCS:Free |
| 7216.6 | -Angles, shapes and sections, not further worked than cold-formed or cold-finished: | |
| 7216.61.00 | --Obtained from flat-rolled products | 5%
DCS:Free |
| 7216.69.00 | --Other | 5%
DCS:Free |
| 7216.9 | -Other: | |
| 7216.91.00 | --Cold-formed or cold-finished from flat-rolled products | 5%
DCS:Free |
| 7216.99.00 | --Other | 5%
DCS:Free |
| 7217 | WIRE OF IRON OR NON-ALLOY STEEL: | |
| 7217.10.00 | -Not plated or coated, whether or not polished | 5%
DCS:4% DCT:5% |
| 7217.20.00 | -Plated or coated with zinc | 5%
DCS:4% DCT:5% |
| 7217.30.00 | -Plated or coated with other base metals | 5%
DCS:4% DCT:5% |
| 7217.90.00 | -Other | 5%
DCS:4% DCT:5% |
SUB-CHAPTER III
STAINLESS STEEL
| 7218 | STAINLESS STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF STAINLESS STEEL: | |
| 7218.10.00 | -Ingots and other primary forms | 5%
DCS:4% DCT:5% |
| 7218.9 | -Other: | |
| 7218.91.00 | --Of rectangular (other than square) cross-section | 5%
DCS:4% DCT:5% |
| 7218.99.00 | --Other | 5%
DCS:4% DCT:5% |
| 7219 | FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF 600 mm OR MORE: | |
| 7219.1 | -Not further worked than hot-rolled, in coils: | |
| 7219.11.00 | --Of a thickness exceeding 10 mm | Free |
| 7219.12.00 | --Of a thickness of 4.75 mm or more but not exceeding 10 mm | 5%
DCS:4% DCT:5% |
| 7219.13.00 | --Of a thickness of 3 mm or more but less than 4.75 mm | 5%
DCS:4% DCT:5% |
| 7219.14.00 | --Of a thickness of less than 3 mm | Free |
| 7219.2 | -Not further worked than hot-rolled, not in coils: | |
| 7219.21.00 | --Of a thickness exceeding 10 mm | 5%
DCS:4% DCT:5% |
| 7219.22.00 | --Of a thickness of 4.75 mm or more but not exceeding 10 mm | 5%
DCS:4% DCT:5% |
| 7219.23.00 | --Of a thickness of 3 mm or more but less than 4.75 mm | 5%
DCS:4% DCT:5% |
| 7219.24.00 | --Of a thickness of less than 3 mm | 5%
DCS:4% DCT:5% |
| 7219.3 | -Not further worked than cold-rolled (cold-reduced): | |
| 7219.31.00 | --Of a thickness of 4.75 mm or more | 5%
DCS:4% CA:Free DCT:5% |
| 7219.32.00 | --Of a thickness of 3 mm or more but less than 4.75 mm | 5%
DCS:4% CA:Free DCT:5% |
| 7219.33.00 | --Of a thickness exceeding 1 mm but less than 3 mm | 5%
DCS:4% CA:Free DCT:5% |
| 7219.34.00 | --Of a thickness of 0.5 mm or more but not exceeding 1 mm | 5%
DCS:4% CA:Free DCT:5% |
| 7219.35.00 | --Of a thickness of less than 0.5 mm | 5%
DCS:4% CA:Free DCT:5% |
| 7219.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7220 | FLAT-ROLLED PRODUCTS OF STAINLESS STEEL, OF A WIDTH OF LESS THAN 600 mm: | |
| 7220.1 | -Not further worked than hot-rolled: | |
| 7220.11.00 | --Of a thickness of 4.75 mm or more | 5%
DCS:4% DCT:5% |
| 7220.12.00 | --Of a thickness of less than 4.75 mm | 5%
DCS:4% DCT:5% |
| 7220.20.00 | -Not further worked than cold-rolled (cold-reduced) | 5%
DCS:4% CA:Free DCT:5% |
| 7220.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7221.00.00 | BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF STAINLESS STEEL | 5%
DCS:4% DCT:5% |
| 7222 | OTHER BARS AND RODS OF STAINLESS STEEL; ANGLES, SHAPES AND SECTIONS OF STAINLESS STEEL: | |
| 7222.1 | -Bars and rods, not further worked than hot-rolled, hot-drawn or extruded: | |
| 7222.11.00 | --Of circular cross-section | Free |
| 7222.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7222.20.00 | -Bars and rods, not further worked than cold-formed or cold-finished | 5%
DCS:4% DCT:5% |
| 7222.30.00 | -Other bars and rods | 5%
DCS:4% DCT:5% |
| 7222.40.00 | -Angles, shapes and sections | 5%
DCS:4% DCT:5% |
| 7223.00.00 | WIRE OF STAINLESS STEEL | 5%
DCS:4% DCT:5% |
SUB-CHAPTER IV
OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL
| 7224 | OTHER ALLOY STEEL IN INGOTS OR OTHER PRIMARY FORMS; SEMI-FINISHED PRODUCTS OF OTHER ALLOY STEEL: | |
| 7224.10.00 | -Ingots and other primary forms | 5%
DCS:4% DCT:5% |
| 7224.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7225 | FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF 600 mm OR MORE: | |
| 7225.1 | -Of silicon-electrical steel: | |
| 7225.11.00 | --Grain-oriented | 5%
DCS:4% DCT:5% |
| 7225.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7225.30.00 | -Other, not further worked than hot-rolled, in coils | 5%
DCS:4% DCT:5% |
| 7225.40.00 | -Other, not further worked than hot-rolled, not in coils | 5%
DCS:4% DCT:5% |
| 7225.50.00 | -Other, not further worked than cold-rolled (cold-reduced) | 5%
DCS:4% DCT:5% |
| 7225.9 | -Other: | |
| 7225.91.00 | --Electrolytically plated or coated with zinc | 5%
DCS:4% DCT:5% |
| 7225.92.00 | --Otherwise plated or coated with zinc | 5%
DCS:4% DCT:5% |
| 7225.99.00 | --Other | 5%
DCS:4% DCT:5% |
| 7226 | FLAT-ROLLED PRODUCTS OF OTHER ALLOY STEEL, OF A WIDTH OF LESS THAN 600 mm: | |
| 7226.1 | -Of silicon-electrical steel: | |
| 7226.11.00 | --Grain-oriented | 5%
DCS:4% DCT:5% |
| 7226.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7226.20.00 | -Of high speed steel | 5%
DCS:4% DCT:5% |
| 7226.9 | -Other: | |
| 7226.91.00 | --Not further worked than hot-rolled | 5%
DCS:4% DCT:5% |
| 7226.92.00 | --Not further worked than cold-rolled (cold-reduced) | 5%
DCS:4% DCT:5% |
| 7226.99.00 | --Other | 5%
DCS:4% DCT:5% |
| 7227 | BARS AND RODS, HOT-ROLLED, IN IRREGULARLY WOUND COILS, OF OTHER ALLOY STEEL: | |
| 7227.10.00 | -Of high speed steel | Free |
| 7227.20 | -Of silico-manganese steel: | |
| 7227.20.10 | ---"Flattened circles" and "modified rectangles" as defined in Note 1(l) to Chapter 72 | 5%
DCS:4% DCT:5% |
| 7227.20.20 | ---Goods, NSA, as follows:
(a) containing less than 0.35% of carbon; (b) containing more than 1.2% of manganese |
5%
DCS:Free |
| 7227.20.90 | ---Other | 5%
DCS:4% DCT:5% |
| 7227.90 | -Other: | |
| 7227.90.10 | ---Goods, as follows:
(a) of high alloy steel; (b) "flattened circles" and "modified rectangles" as defined in Note 1(l) to Chapter 72 |
5%
DCS:4% DCT:5% |
| 7227.90.90 | ---Other | 5%
DCS:Free |
| 7228 | OTHER BARS AND RODS OF OTHER ALLOY STEEL; ANGLES, SHAPES AND SECTIONS, OF OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL: | |
| 7228.10.00 | -Bars and rods, of high speed steel | 5%
DCS:4% DCT:5% |
| 7228.20 | -Bars and rods, of silico-manganese steel: | |
| 7228.20.10 | ---"Flattened circles" and "modified rectangles" as defined in Note 1(m) to Chapter 72 | 5%
DCS:4% DCT:5% |
| 7228.20.2 | ---Goods, NSA, as follows:
(a) containing less than 0.35% of carbon; (b) containing more than 1.2% of manganese: |
|
| 7228.20.21 | ----Not further worked than cold-formed or cold-finished | 5%
DCS:4% DCT:5% |
| 7228.20.29 | ----Other | 5%
DCS:Free |
| 7228.20.90 | ---Other | 5%
DCS:4% DCT:5% |
| 7228.30 | -Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded: | |
| 7228.30.10 | ---Goods, as follows:
(a) of high alloy steel; (b) "flattened circles" and "modified rectangles" as defined in Note 1(m) to Chapter 72 |
5%
DCS:4% DCT:5% |
| 7228.30.90 | ---Other | 5%
DCS:Free |
| 7228.40 | -Other bars and rods, not further worked than forged: | |
| 7228.40.10 | ---Goods, as follows:
(a) of high alloy steel; (b) "flattened circles" and "modified rectangles" as defined in Note 1(m) to Chapter 72 |
5%
DCS:4% DCT:5% |
| 7228.40.90 | ---Other | 5%
DCS:Free |
| 7228.50.00 | -Other bars and rods, not further worked than cold-formed or cold-finished | 5%
DCS:4% DCT:5% |
| 7228.60 | -Other bars and rods: | |
| 7228.60.10 | ---Goods, as follows:
(a) of high alloy steel; (b) "flattened circles" and "modified rectangles" as defined in Note 1(m) to Chapter 72 |
5%
DCS:4% DCT:5% |
| 7228.60.90 | ---Other | 5%
DCS:Free |
| 7228.70.00 | -Angles, shapes and sections | 5%
DCS:4% DCT:5% |
| 7228.80.00 | -Hollow drill bars and rods | 5%
DCS:4% DCT:5% |
| 7229 | WIRE OF OTHER ALLOY STEEL: | |
| 7229.20.00 | -Of silico-manganese steel | 5%
DCS:4% DCT:5% |
| 7229.90 | -Other: | |
| 7229.90.10 | ---Of high speed steel | Free |
| 7229.90.90 | ---Other | 5%
DCS:4% DCT:5% |
73 CHAPTER 73
Articles of iron or steel
Notes.
| 7301 | SHEET PILING OF IRON OR STEEL, WHETHER OR NOT DRILLED, PUNCHED OR MADE FROM ASSEMBLED ELEMENTS; WELDED ANGLES, SHAPES AND SECTIONS, OF IRON OR STEEL: | |
| 7301.10.00 | -Sheet piling | 5%
DCS:Free |
| 7301.20.00 | -Angles, shapes and sections | 5%
DCS:4% DCT:5% |
| 7302 | RAILWAY OR TRAMWAY TRACK CONSTRUCTION MATERIAL OF IRON OR STEEL, THE FOLLOWING: RAILS, CHECK-RAILS AND RACK RAILS, SWITCH BLADES, CROSSING FROGS, POINT RODS AND OTHER CROSSING PIECES, SLEEPERS (CROSS-TIES), FISH-PLATES, CHAIRS, CHAIR WEDGES, SOLE PLATES (BASE PLATES), RAIL CLIPS, BEDPLATES, TIES AND OTHER MATERIAL SPECIALIZED FOR JOINTING OR FIXING RAILS: | |
| 7302.10.00 | -Rails | 5%
DCS:Free |
| 7302.30.00 | -Switch blades, crossing frogs, point rods and other crossing pieces | 5%
DCS:Free |
| 7302.40.00 | -Fish-plates and sole plates | 5%
DCS:Free |
| 7302.90.00 | -Other | 5%
DCS:Free |
| 7303.00.00 | TUBES, PIPES AND HOLLOW PROFILES, OF CAST IRON | 5%
DCS:Free |
| 7304 | TUBES, PIPES AND HOLLOW PROFILES, SEAMLESS, OF IRON (OTHER THAN CAST IRON) OR STEEL: | |
| 7304.1 | -Line pipe of a kind used for oil or gas pipelines: | |
| 7304.11.00 | --Of stainless steel | 5%
DCS:4% DCT:5% |
| 7304.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7304.2 | -Casing, tubing and drill pipe, of a kind used in drilling for oil or gas: | |
| 7304.22.00 | --Drill pipe of stainless steel | 5%
DCS:4% DCT:5% |
| 7304.23.00 | --Other drill pipe | 5%
DCS:4% DCT:5% |
| 7304.24.00 | --Other, of stainless steel | 5%
DCS:4% DCT:5% |
| 7304.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7304.3 | -Other, of circular cross-section, of iron or non-alloy steel: | |
| 7304.31.00 | --Cold-drawn or cold-rolled (cold-reduced) | 5%
DCS:4% DCT:5% |
| 7304.39.00 | --Other | 5%
DCS:4% DCT:5% |
| 7304.4 | -Other, of circular cross-section, of stainless steel: | |
| 7304.41.00 | --Cold-drawn or cold-rolled (cold-reduced) | 5%
DCS:4% DCT:5% |
| 7304.49.00 | --Other | 5%
DCS:4% DCT:5% |
| 7304.5 | -Other, of circular cross-section, of other alloy steel: | |
| 7304.51.00 | --Cold-drawn or cold-rolled (cold-reduced) | 5%
DCS:4% DCT:5% |
| 7304.59.00 | --Other | 5%
DCS:4% DCT:5% |
| 7304.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7305 | ||
| 7305.1 | -Line pipe of a kind used for oil or gas pipelines: | |
| 7305.11.00 | --Longitudinally submerged arc welded | 5%
DCS:4% DCT:5% |
| 7305.12.00 | --Other, longitudinally welded | 5%
DCS:4% DCT:5% |
| 7305.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7305.20.00 | -Casing of a kind used in drilling for oil or gas | 5%
DCS:4% DCT:5% |
| 7305.3 | -Other, welded: | |
| 7305.31.00 | --Longitudinally welded | 5%
DCS:4% DCT:5% |
| 7305.39.00 | --Other | 5%
DCS:4% DCT:5% |
| 7305.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7306 | OTHER TUBES, PIPES AND HOLLOW PROFILES (FOR EXAMPLE, OPEN SEAM OR WELDED, RIVETED OR SIMILARLY CLOSED), OF IRON OR STEEL: | |
| 7306.1 | -Line pipe of a kind used for oil or gas pipelines: | |
| 7306.11.00 | --Welded, of stainless steel | 5%
DCS:4% DCT:5% |
| 7306.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7306.2 | -Casing and tubing of a kind used in drilling for oil or gas: | |
| 7306.21.00 | --Welded, of stainless steel | 5%
DCS:4% DCT:5% |
| 7306.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7306.30.00 | -Other, welded, of circular cross-section, of iron or non-alloy steel | 5%
DCS:4% DCT:5% |
| 7306.40.00 | -Other, welded, of circular cross-section, of stainless steel | 5%
DCS:4% DCT:5% |
| 7306.50.00 | -Other, welded, of circular cross-section, of other alloy steel | 5%
DCS:4% DCT:5% |
| 7306.6 | -Other, welded, of non-circular cross-section: | |
| 7306.61.00 | --Of square or rectangular cross-section | 5%
DCS:4% DCT:5% |
| 7306.69.00 | --Of other non-circular cross-section | 5%
DCS:4% DCT:5% |
| 7306.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7307 | TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES), OF IRON OR STEEL: | |
| 7307.1 | -Cast fittings: | |
| 7307.11.00 | --Of non-malleable cast iron | 5%
DCS:4% DCT:5% |
| 7307.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7307.2 | -Other, of stainless steel: | |
| 7307.21.00 | --Flanges | 5%
DCS:4% DCT:5% |
| 7307.22.00 | --Threaded elbows, bends and sleeves | 5%
DCS:4% DCT:5% |
| 7307.23.00 | --Butt welding fittings | 5%
DCS:4% DCT:5% |
| 7307.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7307.9 | -Other: | |
| 7307.91.00 | --Flanges | 5%
DCS:4% DCT:5% |
| 7307.92.00 | --Threaded elbows, bends and sleeves | 5%
DCS:4% DCT:5% |
| 7307.93.00 | --Butt welding fittings | 5%
DCS:4% DCT:5% |
| 7307.99.00 | --Other | 5%
DCS:4% DCT:5% |
| 7308 | STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, LOCK-GATES, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, SHUTTERS, BALUSTRADES, PILLARS AND COLUMNS), OF IRON OR STEEL; PLATES, RODS, ANGLES, SHAPES, SECTIONS, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES, OF IRON OR STEEL: | |
| 7308.10.00 | -Bridges and bridge-sections | 5%
DCS:4% DCT:5% |
| 7308.20.00 | -Towers and lattice masts | 5%
DCS:4% DCT:5% |
| 7308.30.00 | -Doors, windows and their frames and thresholds for doors | 5%
DCS:4% DCT:5% |
| 7308.40.00 | -Equipment for scaffolding, shuttering, propping or pit-propping | 5%
DCS:4% DCT:5% |
| 7308.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7309.00.00 | RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT | 5% |
| 7310 | TANKS, CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF IRON OR STEEL, OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT: | |
| 7310.10.00 | -Of a capacity of 50 L or more | 5%
DCS:4% DCT:5% |
| 7310.2 | -Of a capacity of less than 50 L: | |
| 7310.21.00 | --Cans which are to be closed by soldering or crimping | 5%
DCS:4% DCT:5% |
| 7310.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7311.00.00 | CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS, OF IRON OR STEEL | 5% |
| 7312 | STRANDED WIRE, ROPES, CABLES, PLAITED BANDS, SLINGS AND THE LIKE, OF IRON OR STEEL, NOT ELECTRICALLY INSULATED: | |
| 7312.10.00 | -Stranded wire, ropes and cables | 5% |
| 7312.90.00 | -Other | 5% |
| 7313.00.00 | BARBED WIRE OF IRON OR STEEL; TWISTED HOOP OR SINGLE FLAT WIRE, BARBED OR NOT, AND LOOSELY TWISTED DOUBLE WIRE, OF A KIND USED FOR FENCING, OF IRON OR STEEL | Free |
| 7314 | CLOTH (INCLUDING ENDLESS BANDS), GRILL, NETTING AND FENCING, OF IRON OR STEEL WIRE; EXPANDED METAL OF IRON OR STEEL: | |
| 7314.1 | -Woven cloth: | |
| 7314.12.00 | --Endless bands for machinery, of stainless steel | 5% |
| 7314.14.00 | --Other woven cloth, of stainless steel | 5% |
| 7314.19.00 | --Other | Free |
| 7314.20.00 | -Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more | Free |
| 7314.3 | -Other grill, netting and fencing, welded at the intersection: | |
| 7314.31.00 | --Plated or coated with zinc | Free |
| 7314.39.00 | --Other | Free |
| 7314.4 | -Other cloth, grill, netting and fencing: | |
| 7314.41.00 | --Plated or coated with zinc | Free |
| 7314.42.00 | --Coated with plastics | Free |
| 7314.49.00 | --Other | Free |
| 7314.50.00 | -Expanded metal | 5% |
| 7315 | CHAIN AND PARTS THEREOF, OF IRON OR STEEL: | |
| 7315.1 | -Articulated link chain and parts thereof: | |
| 7315.11.00 | --Roller chain | 5% |
| 7315.12.00 | --Other chain | 5% |
| 7315.19.00 | --Parts | 5% |
| 7315.20.00 | -Skid chain | Free |
| 7315.8 | -Other chain: | |
| 7315.81.00 | --Stud-link | Free |
| 7315.82.00 | --Other, welded link | 5% |
| 7315.89.00 | --Other | 5% |
| 7315.90.00 | -Other parts | 5% |
| 7316.00.00 | ANCHORS, GRAPNELS AND PARTS THEREOF, OF IRON OR STEEL | 5% |
| 7317 | NAILS, TACKS, DRAWING PINS, CORRUGATED NAILS, STAPLES (OTHER THAN THOSE OF 8305) AND SIMILAR ARTICLES, OF IRON OR STEEL, WHETHER OR NOT WITH HEADS OF OTHER MATERIAL, BUT EXCLUDING SUCH ARTICLES WITH HEADS OF COPPER: | |
| 7317.00.10 | ---Horse-shoe nails | Free |
| 7317.00.90 | ---Other | 5% |
| 7318 | SCREWS, BOLTS, NUTS, COACH SCREWS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF IRON OR STEEL: | |
| 7318.1 | -Threaded articles: | |
| 7318.11.00 | --Coach screws | 5% |
| 7318.12.00 | --Other wood screws | 5% |
| 7318.13.00 | --Screw hooks and screw rings | Free |
| 7318.14.00 | --Self-tapping screws | 5% |
| 7318.15.00 | --Other screws and bolts, whether or not with their nuts or washers | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 7318.16.00 | --Nuts | 5% |
| 7318.19.00 | --Other | 5% |
| 7318.2 | -Non-threaded articles: | |
| 7318.21.00 | --Spring washers and other lock washers | 5% |
| 7318.22.00 | --Other washers | 5% |
| 7318.23.00 | --Rivets | 5% |
| 7318.24.00 | --Cotters and cotter-pins | 5% |
| 7318.29.00 | --Other | 5% |
| 7319 | SEWING NEEDLES, KNITTING NEEDLES, BODKINS, CROCHET HOOKS, EMBROIDERY STILETTOS AND SIMILAR ARTICLES, FOR USE IN THE HAND, OF IRON OR STEEL; SAFETY PINS AND OTHER PINS OF IRON OR STEEL, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 7319.40.00 | -Safety pins and other pins | Free |
| 7319.90.00 | -Other | Free |
| 7320 | SPRINGS AND LEAVES FOR SPRINGS, OF IRON OR STEEL: | |
| 7320.10.00 | -Leaf-springs and leaves therefor | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 7320.20.00 | -Helical springs | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 7320.90.00 | -Other | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 7321 | STOVES, RANGES, GRATES, COOKERS (INCLUDING THOSE WITH SUBSIDIARY BOILERS FOR CENTRAL HEATING), BARBECUES, BRAZIERS, GAS-RINGS, PLATE WARMERS AND SIMILAR NON-ELECTRIC DOMESTIC APPLIANCES, AND PARTS THEREOF, OF IRON OR STEEL: | |
| 7321.1 | -Cooking appliances and plate warmers: | |
| 7321.11.00 | --For gas fuel or for both gas and other fuels | 5% |
| 7321.12.00 | --For liquid fuel | 5% |
| 7321.19.00 | --Other, including appliances for solid fuel | 5% |
| 7321.8 | -Other appliances: | |
| 7321.81.00 | --For gas fuel or for both gas and other fuels | 5% |
| 7321.82.00 | --For liquid fuel | 5% |
| 7321.89.00 | --Other, including appliances for solid fuel | 5% |
| 7321.90.00 | -Parts | 5% |
| 7322 | RADIATORS FOR CENTRAL HEATING, NOT ELECTRICALLY HEATED, AND PARTS THEREOF, OF IRON OR STEEL; AIR HEATERS AND HOT AIR DISTRIBUTORS (INCLUDING DISTRIBUTORS WHICH CAN ALSO DISTRIBUTE FRESH OR CONDITIONED AIR), NOT ELECTRICALLY HEATED, INCORPORATING A MOTOR-DRIVEN FAN OR BLOWER, AND PARTS THEREOF, OF IRON OR STEEL: | |
| 7322.1 | -Radiators and parts thereof: | |
| 7322.11.00 | --Of cast iron | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 7322.19.00 | --Other | 5% |
| 7322.90.00 | -Other | 5% |
| 7323 | TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF IRON OR STEEL; IRON OR STEEL WOOL; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF IRON OR STEEL: | |
| 7323.10.00 | -Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like | 5% |
| 7323.9 | -Other: | |
| 7323.91.00 | --Of cast iron, not enamelled | Free |
| 7323.92.00 | --Of cast iron, enamelled | 5% |
| 7323.93.00 | --Of stainless steel | 5%
CA:Free |
| 7323.94.00 | --Of iron (other than cast iron) or steel, enamelled | 5% |
| 7323.99.00 | --Other | 5% |
| 7324 | SANITARY WARE AND PARTS THEREOF, OF IRON OR STEEL: | |
| 7324.10.00 | -Sinks and wash basins, of stainless steel | 5% |
| 7324.2 | -Baths: | |
| 7324.21.00 | --Of cast iron, whether or not enamelled | 5% |
| 7324.29.00 | --Other | 5% |
| 7324.90.00 | -Other, including parts | 5% |
| 7325 | OTHER CAST ARTICLES OF IRON OR STEEL: | |
| 7325.10.00 | -Of non-malleable cast iron | 5% |
| 7325.9 | -Other: | |
| 7325.91.00 | --Grinding balls and similar articles for mills | 5%
DCS:4% DCT:5% |
| 7325.99.00 | --Other | 5% |
| 7326 | OTHER ARTICLES OF IRON OR STEEL: | |
| 7326.1 | -Forged or stamped, but not further worked: | |
| 7326.11.00 | --Grinding balls and similar articles for mills | 5%
DCS:4% DCT:5% |
| 7326.19.00 | --Other | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 7326.20.00 | -Articles of iron or steel wire | 5% |
| 7326.90 | -Other: | |
| 7326.90.10 | ---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 |
|
| 7326.90.90 | ---Other | 5%
CA:Free |
74 CHAPTER 74
Copper and articles thereof
Note.
| Element | Limiting content % by weight | |
| Ag | Silver | 0.25 |
| As | Arsenic | 0.5 |
| Cd | Cadmium | 1.3 |
| Cr | Chromium | 1.4 |
| Mg | Magnesium | 0.8 |
| Pb | Lead | 1.5 |
| S | Sulphur | 0.7 |
| Sn | Tin | 0.8 |
| Te | Tellurium | 0.8 |
| Zn | Zinc | 1 |
| Zr | Zirconium | 0.3 |
| Other | elements(1), each | 0.3 |
| 7401.00.00 | COPPER MATTES; CEMENT COPPER (PRECIPITATED COPPER) | Free |
| 7402.00.00 | UNREFINED COPPER; COPPER ANODES FOR ELECTROLYTIC REFINING | Free |
| 7403 | REFINED COPPER AND COPPER ALLOYS, UNWROUGHT: | |
| 7403.1 | -Refined copper: | |
| 7403.11.00 | --Cathodes and sections of cathodes | Free |
| 7403.12.00 | --Wire-bars | Free |
| 7403.13.00 | --Billets | Free |
| 7403.19.00 | --Other | Free |
| 7403.2 | -Copper alloys: | |
| 7403.21.00 | --Copper-zinc base alloys (brass) | Free |
| 7403.22.00 | --Copper-tin base alloys (bronze) | Free |
| 7403.29.00 | --Other copper alloys (other than master alloys of 7405.00.00) | Free |
| 7404.00.00 | COPPER WASTE AND SCRAP | Free |
| 7405.00.00 | MASTER ALLOYS OF COPPER | Free |
| 7406 | COPPER POWDERS AND FLAKES: | |
| 7406.10.00 | -Powders of non-lamellar structure | Free |
| 7406.20.00 | -Powders of lamellar structure; flakes | Free |
| 7407 | COPPER BARS, RODS AND PROFILES: | |
| 7407.10.00 | -Of refined copper | Free |
| 7407.2 | -Of copper alloys: | |
| 7407.21.00 | --Of copper-zinc base alloys (brass) | Free |
| 7407.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7408 | COPPER WIRE: | |
| 7408.1 | -Of refined copper: | |
| 7408.11.00 | --Of which the maximum cross-sectional dimension exceeds 6 mm | Free |
| 7408.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7408.2 | -Of copper alloys: | |
| 7408.21.00 | --Of copper-zinc base alloys (brass) | Free |
| 7408.22.00 | --Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) | 5%
DCS:4% DCT:5% |
| 7408.29.00 | --Other | Free |
| 7409 | COPPER PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.15 mm: | |
| 7409.1 | -Of refined copper: | |
| 7409.11.00 | --In coils | Free |
| 7409.19.00 | --Other | Free |
| 7409.2 | -Of copper-zinc base alloys (brass): | |
| 7409.21.00 | --In coils | Free |
| 7409.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7409.3 | -Of copper-tin base alloys (bronze): | |
| 7409.31.00 | --In coils | Free |
| 7409.39.00 | --Other | Free |
| 7409.40.00 | -Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) | Free |
| 7409.90.00 | -Of other copper alloys | Free |
| 7410 | COPPER FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS), OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.15 mm: | |
| 7410.1 | -Not backed: | |
| 7410.11.00 | --Of refined copper | Free |
| 7410.12.00 | --Of copper alloys | Free |
| 7410.2 | -Backed: | |
| 7410.21.00 | --Of refined copper | 5%
DCS:4% DCT:5% |
| 7410.22.00 | --Of copper alloys | Free |
| 7411 | COPPER TUBES AND PIPES: | |
| 7411.10.00 | -Of refined copper | 5%
DCS:4% DCT:5% |
| 7411.2 | -Of copper alloys: | |
| 7411.21.00 | --Of copper-zinc base alloys (brass) | 5%
DCS:4% DCT:5% |
| 7411.22.00 | --Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) | 5%
DCS:4% DCT:5% |
| 7411.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7412 | COPPER TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES): | |
| 7412.10.00 | -Of refined copper | 5% |
| 7412.20.00 | -Of copper alloys | 5% |
| 7413.00.00 | STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF COPPER, NOT ELECTRICALLY INSULATED | 5%
DCS:4% DCT:5% |
| 7415 | NAILS, TACKS, DRAWING PINS, STAPLES (OTHER THAN THOSE OF 8305) AND SIMILAR ARTICLES, OF COPPER OR OF IRON OR STEEL WITH HEADS OF COPPER; SCREWS, BOLTS, NUTS, SCREW HOOKS, RIVETS, COTTERS, COTTER-PINS, WASHERS (INCLUDING SPRING WASHERS) AND SIMILAR ARTICLES, OF COPPER: | |
| 7415.10.00 | -Nails and tacks, drawing pins, staples and similar articles | 5% |
| 7415.2 | -Other articles, not threaded: | |
| 7415.21.00 | --Washers (including spring washers) | 5% |
| 7415.29.00 | --Other | 5% |
| 7415.3 | -Other threaded articles: | |
| 7415.33.00 | --Screws; bolts and nuts | 5% |
| 7415.39.00 | --Other | 5% |
| 7418 | TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF COPPER; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF COPPER; SANITARY WARE AND PARTS THEREOF, OF COPPER: | |
| 7418.10.00 | -Table, kitchen or other household articlesand parts thereof; pot scourers and scouring or polishing pads, gloves and the like | 5% |
| 7418.20.00 | -Sanitary ware and parts thereof | 5% |
| 7419 | OTHER ARTICLES OF COPPER: | |
| 7419.20 | -Cast, moulded, stamped or forged, but not further worked: | |
| 7419.20.10 | ---Chain and parts thereof | Free |
| 7419.20.90 | ---Other | 5% |
| 7419.80 | -Other: | |
| 7419.80.10 | ---Chain and parts thereof | Free |
| 7419.80.90 | ---Other | 5% |
75 CHAPTER 75
Nickel and articles thereof
Note.
| Element | Limiting content % by weight | |
| Fe | Iron | 0.5 |
| O | Oxygen | 0.4 |
| Other | elements, each | 0.3 |
| 7501 | NICKEL MATTES, NICKEL OXIDE SINTERS AND OTHER INTERMEDIATE PRODUCTS OF NICKEL METALLURGY: | |
| 7501.10.00 | -Nickel mattes | Free |
| 7501.20.00 | -Nickel oxide sinters and other intermediate products of nickel metallurgy | Free |
| 7502 | UNWROUGHT NICKEL: | |
| 7502.10.00 | -Nickel, not alloyed | Free |
| 7502.20.00 | -Nickel alloys | Free |
| 7503.00.00 | NICKEL WASTE AND SCRAP | Free |
| 7504.00.00 | NICKEL POWDERS AND FLAKES | Free |
| 7505 | NICKEL BARS, RODS, PROFILES AND WIRE: | |
| 7505.1 | -Bars, rods and profiles: | |
| 7505.11.00 | --Of nickel, not alloyed | Free |
| 7505.12.00 | --Of nickel alloys | Free |
| 7505.2 | -Wire: | |
| 7505.21.00 | --Of nickel, not alloyed | Free |
| 7505.22.00 | --Of nickel alloys | Free |
| 7506 | NICKEL PLATES, SHEETS, STRIP AND FOIL: | |
| 7506.10.00 | -Of nickel, not alloyed | Free |
| 7506.20.00 | -Of nickel alloys | Free |
| 7507 | NICKEL TUBES, PIPES AND TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES): | |
| 7507.1 | -Tubes and pipes: | |
| 7507.11.00 | --Of nickel, not alloyed | Free |
| 7507.12.00 | --Of nickel alloys | Free |
| 7507.20.00 | -Tube or pipe fittings | 5% |
| 7508 | OTHER ARTICLES OF NICKEL: | |
| 7508.10.00 | -Cloth, grill and netting, of nickel wire | Free |
| 7508.90.00 | -Other | Free |
76 CHAPTER 76
Aluminium and articles thereof
Note.
| Element | Limiting content % by weight |
| Fe + Si (iron plus silicon) | 1 |
| Other elements (1), each | 0.1(2) |
| 7601 | UNWROUGHT ALUMINIUM: | |
| 7601.10.00 | -Aluminium, not alloyed | Free |
| 7601.20.00 | -Aluminium alloys | Free |
| 7602.00.00 | ALUMINIUM WASTE AND SCRAP | Free |
| 7603 | ALUMINIUM POWDERS AND FLAKES: | |
| 7603.10.00 | -Powders of non-lamellar structure | Free |
| 7603.20.00 | -Powders of lamellar structure; flakes | Free |
| 7604 | ALUMINIUM BARS, RODS AND PROFILES: | |
| 7604.10.00 | -Of aluminium, not alloyed | 5%
DCS:4% DCT:5% |
| 7604.2 | -Of aluminium alloys: | |
| 7604.21.00 | --Hollow profiles | 5%
DCS:4% DCT:5% |
| 7604.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7605 | ALUMINIUM WIRE: | |
| 7605.1 | -Of aluminium, not alloyed: | |
| 7605.11.00 | --Of which the maximum cross-sectional dimension exceeds 7 mm | 5%
DCS:4% DCT:5% |
| 7605.19.00 | --Other | 5%
DCS:4% DCT:5% |
| 7605.2 | -Of aluminium alloys: | |
| 7605.21.00 | --Of which the maximum cross-sectional dimension exceeds 7 mm | 5%
DCS:4% DCT:5% |
| 7605.29.00 | --Other | 5%
DCS:4% DCT:5% |
| 7606 | ALUMINIUM PLATES, SHEETS AND STRIP, OF A THICKNESS EXCEEDING 0.2 mm: | |
| 7606.1 | -Rectangular (including square): | |
| 7606.11.00 | --Of aluminium, not alloyed | 5%
DCS:4% DCT:5% |
| 7606.12.00 | --Of aluminium alloys | 5%
DCS:4% DCT:5% |
| 7606.9 | -Other: | |
| 7606.91.00 | --Of aluminium, not alloyed | 5%
DCS:4% DCT:5% |
| 7606.92.00 | --Of aluminium alloys | 5%
DCS:4% DCT:5% |
| 7607 | ALUMINIUM FOIL (WHETHER OR NOT PRINTED OR BACKED WITH PAPER, PAPERBOARD, PLASTICS OR SIMILAR BACKING MATERIALS) OF A THICKNESS (EXCLUDING ANY BACKING) NOT EXCEEDING 0.2 mm: | |
| 7607.1 | -Not backed: | |
| 7607.11.00 | --Rolled but not further worked | 5% |
| 7607.19.00 | --Other | 5% |
| 7607.20.00 | -Backed | 5% |
| 7608 | ALUMINIUM TUBES AND PIPES: | |
| 7608.10.00 | -Of aluminium, not alloyed | 5%
DCS:4% DCT:5% |
| 7608.20.00 | -Of aluminium alloys | 5%
DCS:4% DCT:5% |
| 7609.00.00 | ALUMINIUM TUBE OR PIPE FITTINGS (FOR EXAMPLE, COUPLINGS, ELBOWS, SLEEVES) | 5% |
| 7610 | ALUMINIUM STRUCTURES (EXCLUDING PREFABRICATED BUILDINGS OF 9406) AND PARTS OF STRUCTURES (FOR EXAMPLE, BRIDGES AND BRIDGE-SECTIONS, TOWERS, LATTICE MASTS, ROOFS, ROOFING FRAMEWORKS, DOORS AND WINDOWS AND THEIR FRAMES AND THRESHOLDS FOR DOORS, BALUSTRADES, PILLARS AND COLUMNS); ALUMINIUM PLATES, RODS, PROFILES, TUBES AND THE LIKE, PREPARED FOR USE IN STRUCTURES: | |
| 7610.10.00 | -Doors, windows and their frames and thresholds for doors | 5%
CA:Free |
| 7610.90.00 | -Other | 5%
CA:Free |
| 7611.00.00 | ALUMINIUM RESERVOIRS, TANKS, VATS AND SIMILAR CONTAINERS, FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT | 5% |
| 7612 | ALUMINIUM CASKS, DRUMS, CANS, BOXES AND SIMILAR CONTAINERS (INCLUDING RIGID OR COLLAPSIBLE TUBULAR CONTAINERS), FOR ANY MATERIAL (OTHER THAN COMPRESSED OR LIQUEFIED GAS), OF A CAPACITY NOT EXCEEDING 300 L, WHETHER OR NOT LINED OR HEAT-INSULATED, BUT NOT FITTED WITH MECHANICAL OR THERMAL EQUIPMENT: | |
| 7612.10.00 | -Collapsible tubular containers | Free |
| 7612.90.00 | -Other | 5% |
| 7613.00.00 | ALUMINIUM CONTAINERS FOR COMPRESSED OR LIQUEFIED GAS | 5% |
| 7614 | STRANDED WIRE, CABLES, PLAITED BANDS AND THE LIKE, OF ALUMINIUM, NOT ELECTRICALLY INSULATED: | |
| 7614.10.00 | -With steel core | 5%
DCS:4% DCT:5% |
| 7614.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 7615 | TABLE, KITCHEN OR OTHER HOUSEHOLD ARTICLES AND PARTS THEREOF, OF ALUMINIUM; POT SCOURERS AND SCOURING OR POLISHING PADS, GLOVES AND THE LIKE, OF ALUMINIUM; SANITARY WARE AND PARTS THEREOF, OF ALUMINIUM: | |
| 7615.10.00 | -Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like | 5% |
| 7615.20.00 | -Sanitary ware and parts thereof | 5% |
| 7616 | OTHER ARTICLES OF ALUMINIUM: | |
| 7616.10.00 | -Nails, tacks, staples (other than those of 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles | 5% |
| 7616.9 | -Other: | |
| 7616.91.00 | --Cloth, grill, netting and fencing, of aluminium wire | 5% |
| 7616.99.00 | --Other | 5% |
78 CHAPTER 78
Lead and articles thereof
Note.
| Element | Limiting content % by weight | |
| Ag | Silver | 0.02 |
| As | Arsenic | 0.005 |
| Bi | Bismuth | 0.05 |
| Ca | Calcium | 0.002 |
| Cd | Cadmium | 0.002 |
| Cu | Copper | 0.08 |
| Fe | Iron | 0.002 |
| S | Sulphur | 0.002 |
| Sb | Antimony | 0.005 |
| Sn | Tin | 0.005 |
| Zn | Zinc | 0.002 |
| Other | (for example Te), each | 0.001 |
| 7801 | UNWROUGHT LEAD: | |
| 7801.10.00 | -Refined lead | Free |
| 7801.9 | -Other: | |
| 7801.91.00 | --Containing by weight antimony as the principal other element | Free |
| 7801.99.00 | --Other | Free |
| 7802.00.00 | LEAD WASTE AND SCRAP | Free |
| 7804 | LEAD PLATES, SHEETS, STRIP AND FOIL; LEAD POWDERS AND FLAKES: | |
| 7804.1 | -Plates, sheets, strip and foil: | |
| 7804.11.00 | --Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm | Free |
| 7804.19.00 | --Other | Free |
| 7804.20.00 | -Powders and flakes | Free |
| 7806 | OTHER ARTICLES OF LEAD: | |
| 7806.00.10 | ---Goods, as follows:
(a) lead bars, rods, profiles and wire; (b) lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) |
Free |
| 7806.00.90 | ---Other | 5% |
79 CHAPTER 79
Zinc and articles thereof
Note.
| 7901 | UNWROUGHT ZINC: | |
| 7901.1 | -Zinc, not alloyed: | |
| 7901.11.00 | --Containing by weight 99.99% or more of zinc | Free |
| 7901.12.00 | --Containing by weight less than 99.99% of zinc | Free |
| 7901.20.00 | -Zinc alloys | Free |
| 7902.00.00 | ZINC WASTE AND SCRAP | Free |
| 7903 | ZINC DUST, POWDERS AND FLAKES: | |
| 7903.10.00 | -Zinc dust | Free |
| 7903.90.00 | -Other | Free |
| 7904.00.00 | ZINC BARS, RODS, PROFILES AND WIRE | Free |
| 7905.00.00 | ZINC PLATES, SHEETS, STRIP AND FOIL | Free |
| 7907 | OTHER ARTICLES OF ZINC: | |
| 7907.00.10 | ---Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) | Free |
| 7907.00.90 | ---Other | 5% |
80 CHAPTER 80
Tin and articles thereof
Note.
| Element | Limiting content % by weight | |
| Bi | Bismuth | 0.1 |
| Cu | Copper | 0.4 |
| 8001 | UNWROUGHT TIN: | |
| 8001.10.00 | -Tin, not alloyed | Free |
| 8001.20.00 | -Tin alloys | Free |
| 8002.00.00 | TIN WASTE AND SCRAP | Free |
| 8003.00.00 | TIN BARS, RODS, PROFILES AND WIRE | Free |
| 8007.00.00 | OTHER ARTICLES OF TIN | Free |
81 CHAPTER 81
Other base metals; cermets; articles thereof
Subheading Note.
| 8101 | TUNGSTEN (WOLFRAM) AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8101.10.00 | -Powders | Free |
| 8101.9 | -Other: | |
| 8101.94.00 | --Unwrought tungsten, including bars and rods obtained simply by sintering | Free |
| 8101.96.00 | --Wire | Free |
| 8101.97.00 | --Waste and scrap | Free |
| 8101.99.00 | --Other | Free |
| 8102 | MOLYBDENUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8102.10.00 | -Powders | Free |
| 8102.9 | -Other: | |
| 8102.94.00 | --Unwrought molybdenum, including bars and rods obtained simply by sintering | Free |
| 8102.95.00 | --Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil | Free |
| 8102.96.00 | --Wire | Free |
| 8102.97.00 | --Waste and scrap | Free |
| 8102.99.00 | --Other | Free |
| 8103 | TANTALUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8103.20.00 | -Unwrought tantalum, including bars and rods obtained simply by sintering; powders | Free |
| 8103.30.00 | -Waste and scrap | Free |
| 8103.9 | -Other: | |
| 8103.91.00 | --Crucibles | Free |
| 8103.99.00 | --Other | Free |
| 8104 | MAGNESIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8104.1 | -Unwrought magnesium: | |
| 8104.11.00 | --Containing at least 99.8% by weight of magnesium | Free |
| 8104.19.00 | --Other | Free |
| 8104.20.00 | -Waste and scrap | Free |
| 8104.30.00 | -Raspings, turnings and granules, graded according to size; powders | Free |
| 8104.90.00 | -Other | Free |
| 8105 | COBALT MATTES AND OTHER INTERMEDIATE PRODUCTS OF COBALT METALLURGY; COBALT AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8105.20.00 | -Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders | Free |
| 8105.30.00 | -Waste and scrap | Free |
| 8105.90.00 | -Other | Free |
| 8106 | BISMUTH AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8106.10.00 | -Containing more than 99.99% of bismuth, by weight | Free |
| 8106.90.00 | -Other | Free |
| 8107-8107.90.00 | (Repealed by No 91 of 2021) | |
| 8108 | TITANIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8108.20.00 | -Unwrought titanium; powders | Free |
| 8108.30.00 | -Waste and scrap | Free |
| 8108.90.00 | -Other | Free |
| 8109 | ZIRCONIUM AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8109.2 | -Unwrought zirconium; powders: | |
| 8109.21.00 | --Containing less than 1 part hafnium to 500 parts zirconium by weight | Free |
| 8109.29.00 | --Other | Free |
| 8109.3 | -Waste and scrap: | |
| 8109.31.00 | --Containing less than 1 part hafnium to 500 parts zirconium by weight | Free |
| 8109.39.00 | --Other | Free |
| 8109.9 | -Other: | |
| 8109.91.00 | --Containing less than 1 part hafnium to 500 parts zirconium by weight | Free |
| 8109.99.00 | --Other | Free |
| 8110 | ANTIMONY AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP: | |
| 8110.10.00 | -Unwrought antimony; powders | Free |
| 8110.20.00 | -Waste and scrap | Free |
| 8110.90.00 | -Other | Free |
| 8111.00.00 | MANGANESE AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP | Free |
| 8112 | BERYLLIUM, CHROMIUM, HAFNIUM, RHENIUM, THALLIUM, CADMIUM, GERMANIUM, VANADIUM, GALLIUM, INDIUM AND NIOBIUM (COLUMBIUM), AND ARTICLES OF THESE METALS, INCLUDING WASTE AND SCRAP: | |
| 8112.1 | -Beryllium: | |
| 8112.12.00 | --Unwrought; powders | Free |
| 8112.13.00 | --Waste and scrap | Free |
| 8112.19.00 | --Other | Free |
| 8112.2 | -Chromium: | |
| 8112.21.00 | --Unwrought; powders | Free |
| 8112.22.00 | --Waste and scrap | Free |
| 8112.29.00 | --Other | Free |
| 8112.3 | -Hafnium: | |
| 8112.31.00 | --Unwrought; waste and scrap; powders | Free |
| 8112.39.00 | --Other | Free |
| 8112.4 | -Rhenium: | |
| 8112.41.00 | --Unwrought; waste and scrap; powders | Free |
| 8112.49.00 | --Other | Free |
| 8112.5 | -Thallium: | |
| 8112.51.00 | --Unwrought; powders | Free |
| 8112.52.00 | --Waste and scrap | Free |
| 8112.59.00 | --Other | Free |
| 8112.6 | -Cadmium: | |
| 8112.61.00 | --Waste and scrap | Free |
| 8112.69.00 | --Other | Free |
| 8112.9 | -Other: | |
| 8112.92.00 | --Unwrought; waste and scrap; powders | Free |
| 8112.99.00 | --Other | Free |
| 8113.00.00 | CERMETS AND ARTICLES THEREOF, INCLUDING WASTE AND SCRAP | Free |
82 CHAPTER 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Notes.
| 8201 | HAND TOOLS, THE FOLLOWING: SPADES, SHOVELS, MATTOCKS, PICKS, HOES, FORKS AND RAKES; AXES, BILL HOOKS AND SIMILAR HEWING TOOLS; SECATEURS AND PRUNERS OF ANY KIND; SCYTHES, SICKLES, HAY KNIVES, HEDGE SHEARS, TIMBER WEDGES AND OTHER TOOLS OF A KIND USED IN AGRICULTURE, HORTICULTURE OR FORESTRY: | |
| 8201.10.00 | -Spades and shovels | Free |
| 8201.30.00 | -Mattocks, picks, hoes and rakes | Free |
| 8201.40.00 | -Axes, bill hooks and similar hewing tools | Free |
| 8201.50.00 | -Secateurs and similar one-handed pruners and shears (including poultry shears) | Free |
| 8201.60.00 | -Hedge shears, two-handed pruning shears and similar two-handed shears | Free |
| 8201.90.00 | -Other hand tools of a kind used in agriculture, horticulture or forestry | 5% |
| 8202 | HAND SAWS; BLADES FOR SAWS OF ALL KINDS (INCLUDING SLITTING, SLOTTING OR TOOTHLESS SAW BLADES): | |
| 8202.10.00 | -Hand saws | Free |
| 8202.20.00 | -Band saw blades | 5% |
| 8202.3 | -Circular saw blades (including slitting or slotting saw blades): | |
| 8202.31.00 | --With working part of steel | 5% |
| 8202.39.00 | --Other, including parts | 5% |
| 8202.40.00 | -Chain saw blades | Free |
| 8202.9 | -Other saw blades: | |
| 8202.91.00 | --Straight saw blades, for working metal | Free |
| 8202.99.00 | --Other | 5% |
| 8203 | FILES, RASPS, PLIERS (INCLUDING CUTTING PLIERS), PINCERS, TWEEZERS, METAL CUTTING SHEARS, PIPE-CUTTERS, BOLT CROPPERS, PERFORATING PUNCHES AND SIMILAR HAND TOOLS: | |
| 8203.10.00 | -Files, rasps and similar tools | 5% CA:Free |
| 8203.20.00 | -Pliers (including cutting pliers), pincers, tweezers and similar tools | 5% |
| 8203.30.00 | -Metal cutting shears and similar tools | 5% |
| 8203.40.00 | -Pipe-cutters, bolt croppers, perforating punches and similar tools | 5% |
| 8204 | HAND-OPERATED SPANNERS AND WRENCHES (INCLUDING TORQUE METER WRENCHES BUT NOT INCLUDING TAP WRENCHES); INTERCHANGEABLE SPANNER SOCKETS, WITH OR WITHOUT HANDLES: | |
| 8204.1 | -Hand-operated spanners and wrenches: | |
| 8204.11.00 | --Non-adjustable | 5% |
| 8204.12.00 | --Adjustable | 5% |
| 8204.20.00 | -Interchangeable spanner sockets, with or without handles | 5% |
| 8205 | HAND TOOLS (INCLUDING GLAZIERS' DIAMONDS), NOT ELSEWHERE SPECIFIED OR INCLUDED; BLOW LAMPS; VICES, CLAMPS AND THE LIKE, OTHER THAN ACCESSORIES FOR AND PARTS OF, MACHINE-TOOLS OR WATER-JET CUTTING MACHINES; ANVILS; PORTABLE FORGES; HAND- OR PEDAL-OPERATED GRINDING WHEELS WITH FRAMEWORKS: | |
| 8205.10.00 | -Drilling, threading or tapping tools | 5% |
| 8205.20.00 | -Hammers and sledge hammers | Free |
| 8205.30.00 | -Planes, chisels, gouges and similar cutting tools for working wood | Free |
| 8205.40.00 | -Screwdrivers | Free |
| 8205.5 | -Other hand tools (including glaziers' diamonds): | |
| 8205.51.00 | --Household tools | 5% |
| 8205.59.00 | --Other | 5% |
| 8205.60.00 | -Blow lamps | Free |
| 8205.70.00 | -Vices, clamps and the like | 5% |
| 8205.90.00 | -Other, including sets of articles of two or more subheadings of this heading | 5% |
| 8206.00.00 | TOOLS OF TWO OR MORE OF 8202 TO 8205, PUT UP IN SETS FOR RETAIL SALE | 5% |
| 8207 | INTERCHANGEABLE TOOLS FOR HAND TOOLS, WHETHER OR NOT POWER-OPERATED, OR FOR MACHINE-TOOLS (FOR EXAMPLE, FOR PRESSING, STAMPING, PUNCHING, TAPPING, THREADING, DRILLING, BORING, BROACHING, MILLING, TURNING OR SCREWDRIVING), INCLUDING DIES FOR DRAWING OR EXTRUDING METAL, AND ROCK DRILLING OR EARTH BORING TOOLS: | |
| 8207.1 | -Rock drilling or earth boring tools: | |
| 8207.13.00 | --With working part of cermets | 5%
DCS:4% CA:Free DCT:5% |
| 8207.19.00 | --Other, including parts | 5%
DCS:4% CA:Free DCT:5% |
| 8207.20.00 | -Dies for drawing or extruding metal | Free |
| 8207.30.00 | -Tools for pressing, stamping or punching | 5% |
| 8207.40.00 | -Tools for tapping or threading | 5% |
| 8207.50.00 | -Tools for drilling, other than for rock drilling | 5% |
| 8207.60.00 | -Tools for boring or broaching | 5% |
| 8207.70.00 | -Tools for milling | 5% |
| 8207.80.00 | -Tools for turning | 5% |
| 8207.90.00 | -Other interchangeable tools | 5%
CA:Free |
| 8208 | KNIVES AND CUTTING BLADES, FOR MACHINES OR FOR MECHANICAL APPLIANCES: | |
| 8208.10.00 | -For metal working | 5% |
| 8208.20.00 | -For wood working | 5% |
| 8208.30.00 | -For kitchen appliances or for machines used by the food industry | 5% |
| 8208.40 | -For agricultural, horticultural or forestry machines: | |
| 8208.40.10 | ---Designed for use with wood chipping machines | 5% |
| 8208.40.90 | ---Other | Free |
| 8208.90.00 | -Other | 5% |
| 8209.00.00 | PLATES, STICKS, TIPS AND THE LIKE FOR TOOLS, UNMOUNTED, OF CERMETS | Free |
| 8210.00.00 | HAND-OPERATED MECHANICAL APPLIANCES, WEIGHING 10 kg OR LESS, USED IN THE PREPARATION, CONDITIONING OR SERVING OF FOOD OR DRINK | 5%
DCS:4% DCT:5% |
| 8211 | KNIVES WITH CUTTING BLADES, SERRATED OR NOT (INCLUDING PRUNING KNIVES), OTHER THAN KNIVES OF 8208, AND BLADES THEREFOR: | |
| 8211.10.00 | -Sets of assorted articles | Free |
| 8211.9 | -Other: | |
| 8211.91.00 | --Table knives having fixed blades | Free |
| 8211.92 | --Other knives having fixed blades: | |
| 8211.92.10 | ---Kitchen knives, butchers' knives and slaughtermen's knives | Free |
| 8211.92.90 | ---Other | 5%
DCS:Free |
| 8211.93.00 | --Knives having other than fixed blades | Free |
| 8211.94 | --Blades: | |
| 8211.94.10 | ---For table knives, kitchen knives, butchers' knives and slaughtermen's knives | Free |
| 8211.94.90 | ---Other | 5%
DCS:Free |
| 8211.95 | --Handles of base metal: | |
| 8211.95.10 | ---For table knives, kitchen knives, butchers' knives and slaughtermen's knives | 5% |
| 8211.95.90 | ---Other | 5%
DCS:Free |
| 8212 | RAZORS AND RAZOR BLADES (INCLUDING RAZOR BLADE BLANKS IN STRIPS): | |
| 8212.10.00 | -Razors | Free |
| 8212.20.00 | -Safety razor blades, including razor blade blanks in strips | Free |
| 8212.90.00 | -Other parts | Free |
| 8213.00.00 | SCISSORS, TAILORS' SHEARS AND SIMILAR SHEARS, AND BLADES THEREFOR | Free |
| 8214 | OTHER ARTICLES OF CUTLERY (FOR EXAMPLE, HAIR CLIPPERS, BUTCHERS' OR KITCHEN CLEAVERS, CHOPPERS AND MINCING KNIVES, PAPER KNIVES); MANICURE OR PEDICURE SETS AND INSTRUMENTS (INCLUDING NAIL FILES): | |
| 8214.10.00 | -Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor | Free |
| 8214.20.00 | -Manicure or pedicure sets and instruments (including nail files) | Free |
| 8214.90.00 | -Other | Free |
| 8215 | SPOONS, FORKS, LADLES, SKIMMERS, CAKE-SERVERS, FISH-KNIVES, BUTTER-KNIVES, SUGAR TONGS AND SIMILAR KITCHEN OR TABLEWARE: | |
| 8215.10.00 | -Sets of assorted articles containing at least one article plated with precious metal | 5% |
| 8215.20.00 | -Other sets of assorted articles | Free |
| 8215.9 | -Other: | |
| 8215.91.00 | --Plated with precious metal | 5% |
| 8215.99.00 | --Other | Free |
83 CHAPTER 83
Miscellaneous articles of base metal
Notes.
| 8301 | PADLOCKS AND LOCKS (KEY, COMBINATION OR ELECTRICALLY OPERATED), OF BASE METAL; CLASPS AND FRAMES WITH CLASPS, INCORPORATING LOCKS, OF BASE METAL; KEYS FOR ANY OF THE FOREGOING ARTICLES, OF BASE METAL: | |
| 8301.10.00 | -Padlocks | Free |
| 8301.20.00 | -Locks of a kind used for motor vehicles | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 8301.30.00 | -Locks of a kind used for furniture | 5% |
| 8301.40.00 | -Other locks | 5% |
| 8301.50.00 | -Clasps and frames with clasps, incorporating locks | Free |
| 8301.60.00 | -Parts | 5% |
| 8301.70.00 | -Keys presented separately | 5%
CA:Free |
| 8302 | BASE METAL MOUNTINGS, FITTINGS AND SIMILAR ARTICLES SUITABLE FOR FURNITURE, DOORS, STAIRCASES, WINDOWS, BLINDS, COACHWORK, SADDLERY, TRUNKS, CHESTS, CASKETS OR THE LIKE; BASE METAL HAT-RACKS, HAT-PEGS, BRACKETS AND SIMILAR FIXTURES; CASTORS WITH MOUNTINGS OF BASE METAL; AUTOMATIC DOOR CLOSERS OF BASE METAL: | |
| 8302.10.00 | -Hinges | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 8302.20.00 | -Castors | 5% |
| 8302.30.00 | -Other mountings, fittings and similar articles suitable for motor vehicles | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 8302.4 | -Other mountings, fittings and similar articles: | |
| 8302.41.00 | --Suitable for buildings | 5% |
| 8302.42.00 | --Other, suitable for furniture | 5% |
| 8302.49.00 | --Other | 5% |
| 8302.50.00 | -Hat-racks, hat-pegs, brackets and similar fixtures | 5% |
| 8302.60.00 | -Automatic door closers | Free |
| 8303.00.00 | ARMOURED OR REINFORCED SAFES, STRONG-BOXES AND DOORS AND SAFE DEPOSIT LOCKERS FOR STRONG-ROOMS, CASH OR DEED BOXES AND THE LIKE, OF BASE METAL | 5% |
| 8304.00.00 | FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF 9403 | Free |
| 8305 | FITTINGS FOR LOOSE-LEAF BINDERS OR FILES, LETTER CLIPS, LETTER CORNERS, PAPER CLIPS, INDEXING TAGS AND SIMILAR OFFICE ARTICLES, OF BASE METAL; STAPLES IN STRIPS (FOR EXAMPLE, FOR OFFICES, UPHOLSTERY, PACKAGING), OF BASE METAL: | |
| 8305.10.00 | -Fittings for loose-leaf binders or files | Free |
| 8305.20.00 | -Staples in strips | Free |
| 8305.90.00 | -Other, including parts | Free |
| 8306 | BELLS, GONGS AND THE LIKE, NON-ELECTRIC, OF BASE METAL; STATUETTES AND OTHER ORNAMENTS, OF BASE METAL; PHOTOGRAPH, PICTURE OR SIMILAR FRAMES, OF BASE METAL; MIRRORS OF BASE METAL: | |
| 8306.10.00 | -Bells, gongs and the like | 5% |
| 8306.2 | -Statuettes and other ornaments: | |
| 8306.21.00 | --Plated with precious metal | 5% |
| 8306.29.00 | --Other | 5% |
| 8306.30.00 | -Photograph, picture or similar frames; mirrors | Free |
| 8307 | FLEXIBLE TUBING OF BASE METAL, WITH OR WITHOUT FITTINGS: | |
| 8307.10.00 | -Of iron or steel | 5% |
| 8307.90.00 | -Of other base metal | 5% |
| 8308 | CLASPS, FRAMES WITH CLASPS, BUCKLES, BUCKLE-CLASPS, HOOKS, EYES, EYELETS AND THE LIKE, OF BASE METAL, OF A KIND USED FOR CLOTHING OR CLOTHING ACCESSORIES, FOOTWEAR, JEWELLERY, WRIST-WATCHES, BOOKS, AWNINGS, LEATHER GOODS, TRAVEL GOODS OR SADDLERY OR FOR OTHER MADE UP ARTICLES; TUBULAR OR BIFURCATED RIVETS, OF BASE METAL; BEADS AND SPANGLES, OF BASE METAL: | |
| 8308.10.00 | -Hooks, eyes and eyelets | 5% |
| 8308.20.00 | -Tubular or bifurcated rivets | Free |
| 8308.90.00 | -Other, including parts | 5% |
| 8309 | STOPPERS, CAPS AND LIDS (INCLUDING CROWN CORKS, SCREW CAPS AND POURING STOPPERS), CAPSULES FOR BOTTLES, THREADED BUNGS, BUNG COVERS, SEALS AND OTHER PACKING ACCESSORIES, OF BASE METAL: | |
| 8309.10.00 | -Crown corks | 5% |
| 8309.90.00 | -Other | 5% |
| 8310.00.00 | SIGN-PLATES, NAME-PLATES, ADDRESS-PLATES AND SIMILAR PLATES, NUMBERS, LETTERS AND OTHER SYMBOLS, OF BASE METAL, EXCLUDING THOSE OF 9405 | 5% |
| 8311 | WIRE, RODS, TUBES, PLATES, ELECTRODES AND SIMILAR PRODUCTS, OF BASE METAL OR OF METAL CARBIDES, COATED OR CORED WITH FLUX MATERIAL, OF A KIND USED FOR SOLDERING, BRAZING, WELDING OR DEPOSITION OF METAL OR OF METAL CARBIDES; WIRE AND RODS, OF AGGLOMERATED BASE METAL POWDER, USED FOR METAL SPRAYING: | |
| 8311.10.00 | -Coated electrodes of base metal, for electric arc-welding | 5%
DCS:4% DCT:5% |
| 8311.20.00 | -Cored wire of base metal, for electric arc-welding | Free |
| 8311.30.00 | -Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame | 5%
DCS:4% DCT:5% |
| 8311.90.00 | -Other | Free |
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.84 CHAPTER 84
Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Notes.
| 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 | 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 cm3 | Free |
| 8407.32.00 | --Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3 | Free |
| 8407.33 | --Of a cylinder capacity exceeding 250 cm3 but not exceeding 1 000 cm3: | |
| 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 cm3: | |
| 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 | Free |
| 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 m3/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 m3 of free air delivered per minute | Free |
| 8414.40.20 | ---Reciprocating or rotary, having a capacity exceeding 3 m3 but not exceeding 25 m3 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 | Free |
| 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 m3 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 m3 but not exceeding 25 m3 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 | Free |
| 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) | Free |
| 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 | Free |
| 8418.29.00 | --Other | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 m3 |
Free |
| 8429.52.90 | ---Other | Free |
| 8429.59 | --Other: | |
| 8429.59.10 | ---Mechanical shovels having a shovel capacity exceeding 5 m3 | Free |
| 8429.59.90 | ---Other | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 8480.49.00 | --Other | Free |
| 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 | 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 | Free |
| 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% |
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.
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 8502.12.00 | --Of an output exceeding 75 kVA but not exceeding 375 kVA | Free |
| 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 | Free |
| 8508.60.00 | -Other vacuum cleaners | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | Free |
| 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 | 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 | 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 | 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 | Free |
| 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 | Free |
| 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 | Free |
| 8544.19.00 | --Other | Free |
| 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 |
Vehicles, aircraft, vessels and associated transport equipment
Notes.86 CHAPTER 86
Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
Notes.
| 8601 | RAIL LOCOMOTIVES POWERED FROM AN EXTERNAL SOURCE OF ELECTRICITY OR BY ELECTRIC ACCUMULATORS: | |
| 8601.10.00 | -Powered from an external source of electricity | 5% |
| 8601.20.00 | -Powered by electric accumulators | 5% |
| 8602 | OTHER RAIL LOCOMOTIVES; LOCOMOTIVE TENDERS: | |
| 8602.10.00 | -Diesel-electric locomotives | Free |
| 8602.90.00 | -Other | Free |
| 8603 | SELF-PROPELLED RAILWAY OR TRAMWAY COACHES, VANS AND TRUCKS, OTHER THAN THOSE OF 8604.00.00: | |
| 8603.10.00 | -Powered from an external source of electricity | 5% |
| 8603.90.00 | -Other | Free |
| 8604.00.00 | RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES, WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACKLINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES) | 5% |
| 8605.00.00 | RAILWAY OR TRAMWAY PASSENGER COACHES, NOT SELF-PROPELLED; LUGGAGE VANS, POST OFFICE COACHES AND OTHER SPECIAL PURPOSE RAILWAY OR TRAMWAY COACHES, NOT SELF-PROPELLED (EXCLUDING THOSE OF 8604.00.00) | Free |
| 8606 | RAILWAY OR TRAMWAY GOODS VANS AND WAGONS, NOT SELF-PROPELLED: | |
| 8606.10.00 | -Tank wagons and the like | 5% |
| 8606.30.00 | -Self-discharging vans and wagons, other than those of 8606.10.00 | 5% |
| 8606.9 | -Other: | |
| 8606.91.00 | --Covered and closed | Free |
| 8606.92.00 | --Open, with non-removable sides of a height exceeding 60 cm | Free |
| 8606.99.00 | --Other | Free |
| 8607 | PARTS OF RAILWAY OR TRAMWAY LOCOMOTIVES OR ROLLING-STOCK: | |
| 8607.1 | -Bogies, bissel-bogies, axles and wheels, and parts thereof: | |
| 8607.11.00 | --Driving bogies and bissel-bogies | 5% |
| 8607.12.00 | --Other bogies and bissel-bogies | Free |
| 8607.19.00 | --Other, including parts | 5% |
| 8607.2 | -Brakes and parts thereof: | |
| 8607.21.00 | --Air brakes and parts thereof | 5% |
| 8607.29.00 | --Other | 5% |
| 8607.30.00 | -Hooks and other coupling devices, buffers, and parts thereof | 5% |
| 8607.9 | -Other: | |
| 8607.91.00 | --Of locomotives | 5% |
| 8607.99.00 | --Other | 5% |
| 8608.00.00 | RAILWAY OR TRAMWAY TRACK FIXTURES AND FITTINGS; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) SIGNALLING, SAFETY OR TRAFFIC CONTROL EQUIPMENT FOR RAILWAYS, TRAMWAYS, ROADS, INLAND WATERWAYS, PARKING FACILITIES, PORT INSTALLATIONS OR AIRFIELDS; PARTS OF THE FOREGOING | 5% |
| 8609.00.00 | CONTAINERS (INCLUDING CONTAINERS FOR THE TRANSPORT OF FLUIDS) SPECIALLY DESIGNED AND EQUIPPED FOR CARRIAGE BY ONE OR MORE MODES OF TRANSPORT | Free |
87 CHAPTER 87
Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
Notes.
| 8701 | TRACTORS (OTHER THAN TRACTORS OF 8709): | |
| 8701.10.00 | -Single axle tractors | Free |
| 8701.20.00 | (Repealed by No 91 of 2021) | |
| 8701.2 | -Road tractors for semi-trailers: | |
| 8701.21.00 | --With only compression-ignition internal combustion piston engine (diesel or semi-diesel) | 5%
CA:Free |
| 8701.22.00 | --With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion | 5%
CA:Free |
| 8701.23.00 | --With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 5%
CA:Free |
| 8701.24.00 | --With only electric motor for propulsion | 5%
CA:Free |
| 8701.29.00 | --Other | 5%
CA:Free |
| 8701.30.00 | -Track-laying tractors | Free |
| 8701.9 | -Other, of an engine power: | |
| 8701.91 | --Not exceeding 18 kW: | |
| 8701.91.1 | ---Agricultural tractors: | |
| 8701.91.11 | ----Goods, as follows:
(a) having an engine power of 15 kW or greater; (b) having an engine power less than 15 kW with a single power take-off, rear axle mounted and rear facing and having rear hydraulic lift 3 point linkage |
Free |
| 8701.91.19 | ----Other | 5% |
| 8701.91.90 | ---Other | 5%
CA:Free |
| 8701.92 | --Exceeding 18 kW but not exceeding 37 kW: | |
| 8701.92.10 | ---Agricultural tractors | Free |
| 8701.92.90 | ---Other | Free |
| 8701.93 | --Exceeding 37 kW but not exceeding 75 kW: | |
| 8701.93.10 | ---Agricultural tractors | Free |
| 8701.93.90 | ---Other | Free |
| 8701.94 | --Exceeding 75 kW but not exceeding 130 kW: | |
| 8701.94.10 | ---Agricultural tractors | Free |
| 8701.94.90 | ---Other | Free |
| 8701.95 | --Exceeding 130 kW: | |
| 8701.95.10 | ---Agricultural tractors | Free |
| 8701.95.90 | ---Other | Free |
| 8702 | MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER: | |
| 8702.10 | -With only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8702.10.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8702.10.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8702.20 | -With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8702.20.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8702.20.90 | ---Other | Free |
| 8702.30 | -With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8702.30.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8702.30.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8702.40 | -With only electric motor for propulsion: | |
| 8702.40.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8702.40.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8702.90 | -Other: | |
| 8702.90.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8702.90.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703 | MOTOR CARS AND OTHER MOTOR VEHICLES PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS (OTHER THAN THOSE OF 8702), INCLUDING STATION WAGONS AND RACING CARS: | |
| 8703.10.00 | -Vehicles specially designed for travelling on snow; golf cars and similar vehicles | 5%
CA:Free |
| 8703.2 | -Other vehicles, with only spark-ignition internal combustion piston engine: | |
| 8703.21 | --Of a cylinder capacity not exceeding 1 000 cm3: | |
| 8703.21.1 | ---Passenger motor vehicles: | |
| 8703.21.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| From 1 January 1997 | 22.5%, and $12 000 each
FI:17.5%, and $12 000 each DC:17.5%, and $12 000 each CA:15%, and $12 000 each |
|
| From 1 January 1998 | 20%, and $12 000 each
FI:15%, and $12 000 each DC:15%, and $12 000 each CA:12.5%, and $12 000 each |
|
| From 1 January 1999 | 17.5%, and $12 000 each
FI:12.5%, and $12 000 each DC:12.5%, and $12 000 each CA:10%, and $12 000 each |
|
| From 1 January 2000 | 15%, and $12 000 each
FI:10%, and $12 000 each DC:10%, and $12 000 each CA:7.5%, and $12 000 each |
|
| From 1 January 2005 | 10%, and $12,000 each
FI:5%, and $12,000 each DC:5%, and $12,000 each CA:2.5%, and $12,000 each |
|
| From 1 January 2010 | 5% and
$12 000 each FI:$12 000 each DC:$12 000 each CA:$12 000 each |
|
| 8703.21.19 | ----Other | 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 |
|
| 8703.21.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.21.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.22 | --Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3: | |
| 8703.22.1 | ---Passenger motor vehicles: | |
| 8703.22.11 | ----Used or second-hand vehicles | Free |
| From 1 January 1997 | 22.5%, and $12 000 each
FI:17.5%, and $12 000 each DC:17.5%, and $12 000 each CA:15%, and $12 000 each |
|
| From 1 January 1998 | 20%, and $12 000 each
FI:15%, and $12 000 each DC:15%, and $12 000 each CA:12.5%, and $12 000 each |
|
| From 1 January 1999 | 17.5%, and $12 000 each
FI:12.5%, and $12 000 each DC:12.5%, and $12 000 each CA:10%, and $12 000 each |
|
| From 1 January 2000 | 15%, and $12 000 each
FI:10%, and $12 000 each DC:10%, and $12 000 each CA:7.5%, and $12 000 each |
|
| From 1 January 2005 | 10%, and $12,000 each
FI:5%, and $12,000 each DC:5%, and $12,000 each CA:2.5%, and $12,000 each |
|
| From 1 January 2010 | 5% and
$12 000 each FI:$12 000 each DC:$12 000 each CA:$12 000 each |
|
| 8703.22.19 | ----Other | 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 |
|
| 8703.22.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.22.90 | ---Other | Free |
| 8703.23 | --Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3: | |
| 8703.23.1 | ---Passenger motor vehicles: | |
| 8703.23.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| From 1 January 1997 | 22.5%, and $12 000 each
FI:17.5%, and $12 000 each DC:17.5%, and $12 000 each CA:15%, and $12 000 each |
|
| From 1 January 1998 | 20%, and $12 000 each
FI:15%, and $12 000 each DC:15%, and $12 000 each CA:12.5%, and $12 000 each |
|
| From 1 January 1999 | 17.5%, and $12 000 each
FI:12.5%, and $12 000 each DC:12.5%, and $12 000 each CA:10%, and $12 000 each |
|
| From 1 January 2000 | 15%, and $12 000 each
FI:10%, and $12 000 each DC:10%, and $12 000 each CA:7.5%, and $12 000 each |
|
| From 1 January 2005 | 10%, and $12,000 each
FI:5%, and $12,000 each DC:5%, and $12,000 each CA:2.5%, and $12,000 each |
|
| From 1 January 2010 | 5% and
$12 000 each FI:$12 000 each DC:$12 000 each CA:$12 000 each |
|
| 8703.23.19 | ----Other | 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 |
|
| 8703.23.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.23.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.24 | --Of a cylinder capacity exceeding 3 000 cm3: | |
| 8703.24.1 | ---Passenger motor vehicles: | |
| 8703.24.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| From 1 January 1997 | 22.5%, and $12 000 each
FI:17.5%, and $12 000 each DC:17.5%, and $12 000 each CA:15%, and $12 000 each |
|
| From 1 January 1998 | 20%, and $12 000 each
FI:15%, and $12 000 each DC:15%, and $12 000 each CA:12.5%, and $12 000 each |
|
| From 1 January 1999 | 17.5%, and $12 000 each
FI:12.5%, and $12 000 each DC:12.5%, and $12 000 each CA:10%, and $12 000 each |
|
| From 1 January 2000 | 15%, and $12 000 each
FI:10%, and $12 000 each DC:10%, and $12 000 each CA:7.5%, and $12 000 each |
|
| From 1 January 2005 | 10%, and $12,000 each
FI:5%, an $12,000 each DC:5%, and $12,000 each CA:2.5%, and $12,000 each |
|
| From 1 January 2010 | 5% and
$12 000 each FI:$12 000 each DC:$12 000 each CA:$12 000 each |
|
| 8703.24.19 | ----Other | 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 |
|
| 8703.24.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.24.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.3 | -Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8703.31 | --Of a cylinder capacity not exceeding 1 500 cm3: | |
| 8703.31.1 | ---Passenger motor vehicles: | |
| 8703.31.11 | ----Used or second-hand vehicles | Free |
| From 1 January 1997 | 22.5%, and $12 000 each
FI:17.5%, and $12 000 each DC:17.5%, and $12 000 each CA:15%, and $12 000 each |
|
| From 1 January 1998 | 20%, and $12 000 each
FI:15%, and $12 000 each DC:15%, and $12 000 each CA:12.5%, and $12 000 each |
|
| From 1 January 1999 | 17.5%, and $12 000 each
FI:12.5%, and $12 000 each DC:12.5%, and $12 000 each CA:10%, and $12 000 each |
|
| From 1 January 2000 | 15%, and $12 000 each
FI:10%, and $12 000 each DC:10%, and $12 000 each CA:7.5%, and $12 000 each |
|
| From 1 January 2005 | 10%, and $12,000 each
FI:5%, and $12,000 each DC:5%, and $12,000 each CA:2.5%, and $12,000 each |
|
| From 1 January 2010 | 5% and
$12 000 each FI:$12 000 each DC:$12 000 each CA:$12 000 each |
|
| 8703.31.19 | ----Other | 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 |
|
| 8703.31.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.31.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.32 | --Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3: | |
| 8703.32.1 | ---Passenger motor vehicles: | |
| 8703.32.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| From 1 January 1997 | 22.5%, and $12 000 each
FI:17.5%, and $12 000 each DC:17.5%, and $12 000 each CA:15%, and $12 000 each |
|
| From 1 January 1998 | 20%, and $12 000 each
FI:15%, and $12 000 each DC:15%, and $12 000 each CA:12.5%, and $12 000 each |
|
| From 1 January 1999 | 17.5%, and $12 000 each
FI:12.5%, and $12 000 each DC:12.5%, and $12 000 each CA:10%, and $12 000 each |
|
| From 1 January 2000 | 15%, and $12 000 each
FI:10%, and $12 000 each DC:10%, and $12 000 each CA:7.5%, and $12 000 each |
|
| From 1 January 2005 | 10%, and $12,000 each
FI:5%, and $12,000 each DC:5%, and $12,000 each CA:2.5%, and $12,000 each |
|
| From 1 January 2010 | 5% and
$12 000 each FI:$12 000 each DC:$12 000 each CA:$12 000 each |
|
| 8703.32.19 | ----Other | 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 |
|
| 8703.32.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.32.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.33 | --Of a cylinder capacity exceeding 2 500 cm3: | |
| 8703.33.1 | ---Passenger motor vehicles: | |
| 8703.33.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| From 1 January 1997 | 22.5%, and $12 000 each
FI:17.5%, and $12 000 each DC:17.5%, and $12 000 each CA:15%, and $12 000 each |
|
| From 1 January 1998 | 20%, and $12 000 each
FI:15%, and $12 000 each DC:15%, and $12 000 each CA:12.5%, and $12 000 each |
|
| From 1 January 1999 | 17.5%, and $12 000 each
FI:12.5%, and $12 000 each DC:12.5%, and $12 000 each CA:10%, and $12 000 each |
|
| From 1 January 2000 | 15%, and $12 000 each
FI:10%, and $12 000 each DC:10%, and $12 000 each CA:7.5%, and $12 000 each |
|
| From 1 January 2005 | 10%, and $12,000 each
FI:5%, and $12,000 each DC:5%, and $12,000 each CA:2.5%, and $12,000 each |
|
| From 1 January 2010 | 5% and
$12 000 each FI:$12 000 each DC:$12 000 each CA:$12 000 each |
|
| 8703.33.19 | ----Other | 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 |
|
| 8703.33.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.33.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.40 | -Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: | |
| 8703.40.1 | ---Passenger motor vehicles: | |
| 8703.40.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| 8703.40.19 | ----Other | 5%
CA:Free |
| 8703.40.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.40.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.50 | -Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: | |
| 8703.50.1 | ---Passenger motor vehicles: | |
| 8703.50.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| 8703.50.19 | ----Other | 5%
CA:Free |
| 8703.50.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.50.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.60 | -Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: | |
| 8703.60.1 | ---Passenger motor vehicles: | |
| 8703.60.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| 8703.60.12 | ----Goods, NSA, with a value less than the fuel-efficient car limit for the goods as defined in Additional Note 6 to this Chapter | Free |
| 8703.60.19 | ----Other | 5%
CA:Free |
| 8703.60.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.60.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.70 | -Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: | |
| 8703.70.1 | ---Passenger motor vehicles: | |
| 8703.70.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| 8703.70.12 | ----Goods, NSA, with a value less than the fuel-efficient car limit for the goods as defined in Additional Note 6 to this Chapter | Free |
| 8703.70.19 | ----Other | 5%
CA:Free |
| 8703.70.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.70.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8703.80 | -Other vehicles, with only electric motor for propulsion: | |
| 8703.80.1 | ---Passenger motor vehicles: | |
| 8703.80.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| 8703.80.12 | ----Goods, NSA, with a value less than the fuel-efficient car limit for the goods as defined in Additional Note 6 to this Chapter | Free |
| 8703.80.19 | ----Other | 5%
CA:Free |
| 8703.80.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.80.90 | ---Other | Free |
| 8703.90 | -Other: | |
| 8703.90.1 | ---Passenger motor vehicles: | |
| 8703.90.11 | ----Used or second-hand vehicles | 5%
CA:Free |
| From 1 January 1997 | 22.5%, and $12 000 each
FI:17.5%, and $12 000 each DC:17.5%, and $12 000 each CA:15%, and $12 000 each |
|
| From 1 January 1998 | 20%, and $12 000 each
FI:15%, and $12 000 each DC:15%, and $12 000 each CA:12.5%, and $12 000 each |
|
| From 1 January 1999 | 17.5%, and $12 000 each
FI:12.5%, and $12 000 each DC:12.5%, and $12 000 each CA:10%, and $12 000each |
|
| From 1 January 2000 | 15%, and $12 000 each
FI:10%, and $12 000 each DC:10%, and $12 000 each CA:7.5%, and $12 000 each |
|
| From 1 January 2005 | 10%, and $12,000 each
FI:5%, and $12,000 each DC:5%, and $12,000 each CA:2.5%, and $12,000 each |
|
| From 1 January 2010 | 5% and
$12 000 each FI:$12 000 each DC:$12 000 each CA:$12 000 each |
|
| 8703.90.12 | ----Goods, NSA, with an electric motor for propulsion, capable of being charged by plugging to external source of electric power, and with a value less than the fuel-efficient car limit for the goods as defined in Additional Note 6 to this Chapter | Free |
| 8703.90.19 | ----Other | 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 |
|
| 8703.90.20 | ---Goods, NSA, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8703.90.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8704 | MOTOR VEHICLES FOR THE TRANSPORT OF GOODS: | |
| 8704.10.00 | -Dumpers designed for off-highway use | 5%
CA:Free |
| 8704.2 | -Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel): | |
| 8704.21 | --g.v.w. not exceeding 5 t: | |
| 8704.21.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8704.21.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8704.22.00 | --g.v.w. exceeding 5 t but not exceeding 20 t | 5%
CA:Free |
| 8704.23.00 | --g.v.w. exceeding 20 t | 5%
CA:Free |
| 8704.3 | -Other, with only spark-ignition internal combustion piston engine: | |
| 8704.31 | --g.v.w. not exceeding 5 t: | |
| 8704.31.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8704.31.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8704.32.00 | --g.v.w. exceeding 5 t | Free |
| 8704.4 | -Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: | |
| 8704.41 | --g.v.w. not exceeding 5 t: | |
| 8704.41.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
5%
CA:Free |
| 8704.41.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8704.42.00 | --g.v.w. exceeding 5 t but not exceeding 20 t | 5%
CA:Free |
| 8704.43.00 | --g.v.w. exceeding 20 t | 5%
CA:Free |
| 8704.5 | -Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion: | |
| 8704.51 | --g.v.w. not exceeding 5 t: | |
| 8704.51.10 | ---Goods, as follows:
(a) g.v.w. exceeding 3.5 t; (b) g.v.w. not exceeding 3.5 t, assembled |
Free |
| 8704.51.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8704.52.00 | --g.v.w. exceeding 5 t | 5%
CA:Free |
| 8704.60 | -Other with only electric motor for propulsion: | |
| 8704.60.10 | --Assembled | 5%
CA:Free |
| 8704.60.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8704.90 | -Other: | |
| 8704.90.10 | ---Assembled | 5%
CA:Free |
| 8704.90.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 8705 | SPECIAL PURPOSE MOTOR VEHICLES, OTHER THAN THOSE PRINCIPALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXER LORRIES, ROAD SWEEPER LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS): | |
| 8705.10.00 | -Crane lorries | 5% |
| 8705.20.00 | -Mobile drilling derricks | 5% |
| 8705.30.00 | -Fire fighting vehicles | 5% |
| 8705.40.00 | -Concrete-mixer lorries | 5% |
| 8705.90.00 | -Other | 5% |
| 8706 | CHASSIS FITTED WITH ENGINES, FOR THE MOTOR VEHICLES OF 8701 TO 8705: | |
| 8706.00.10 | ---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 |
|
| 8706.00.9 | ---Other: | |
| 8706.00.91 | ----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 |
|
| 8706.00.99 | ----Other | 5%
CA:Free |
| 8707 | BODIES (INCLUDING CABS), FOR THE MOTOR VEHICLES OF 8701 TO 8705: | |
| 8707.10 | -For the vehicles of 8703: | |
| 8707.10.10 | ---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 |
|
| 8707.10.9 | ---Other: | |
| 8707.10.91 | ----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 |
|
| 8707.10.99 | ----Other | 5%
CA:Free |
| 8707.90 | -Other: | |
| 8707.90.10 | ---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 |
|
| 8707.90.90 | ---Other | 5%
CA:Free |
| 8708 | PARTS AND ACCESSORIES OF THE MOTOR VEHICLES OF 8701 TO 8705: | |
| 8708.10 | -Bumpers and parts thereof: | |
| 8708.10.10 | ---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 |
|
| 8708.10.90 | ---Other | 5%
CA:Free |
| 8708.2 | -Other parts and accessories of bodies (including cabs): | |
| 8708.21 | --Safety seat belts: | |
| 8708.21.10 | ---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 |
|
| 8708.21.90 | ---Other | 5%
CA:Free |
| 8708.22 | --Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter: | |
| 8708.22.10 | ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.22.9 | ---Other: | |
| 8708.22.91 | ----Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| 8708.22.99 | ----Other | 5%
CA:Free |
| 8708.29 | --Other: | |
| 8708.29.30 | ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.29.9 | ---Other: | |
| 8708.29.91 | ----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 |
|
| 8708.29.99 | ----Other | 5%
CA:Free |
| 8708.30 | -Brakes and servo-brakes; parts thereof: | |
| 8708.30.1 | ---Mounted brake linings: | |
| 8708.30.11 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.30.12 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.30.19 | ----Other | 5%
CA:Free |
| 8708.30.9 | ---Other: | |
| 8708.30.91 | ----For the tractors of 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for dumpers | 5% |
| 8708.30.92 | ----For the tractors of 8701.10.00, 8701.30.00, 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 | Free |
| 8708.30.93 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.30.99 | ----Other | 5%
CA:Free |
| 8708.40 | -Gear boxes and parts thereof: | |
| 8708.40.4 | ---Gear boxes: | |
| 8708.40.41 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.40.42 | ----Other, for use in the assembly or manufacture of passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.40.43 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.40.49 | ----Other | 5%
CA:Free |
| 8708.40.5 | ---Parts of goods of 8708.40.4: | |
| 8708.40.51 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.40.52 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.40.59 | ----Other | 5%
CA:Free |
| 8708.50 | -Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof: | |
| 8708.50.4 | ---Drive-axles with differential, whether or not provided with other transmission components: | |
| 8708.50.41 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.50.42 | ----Other, for use in the assembly or manufacture of passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.50.43 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.50.49 | ----Other | 5%
CA:Free |
| 8708.50.5 | ---Parts of goods of 8708.50.4: | |
| 8708.50.51 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.50.52 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.50.59 | ----Other | 5%
CA:Free |
| 8708.50.6 | ---Non-driving axles and parts thereof: | |
| 8708.50.61 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.50.62 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.50.69 | ----Other | 5%
CA:Free |
| 8708.70 | -Road wheels and parts and accessories thereof: | |
| 8708.70.30 | ---For the tractors of 8701.10.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.70.9 | ---Other: | |
| 8708.70.91 | ----Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.70.99 | ----Other | 5%
CA:Free |
| 8708.80 | -Suspension systems and parts thereof (including shock-absorbers): | |
| 8708.80.4 | ---Suspension shock-absorbers: | |
| 8708.80.41 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.80.42 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.80.49 | ----Other | 5%
CA:Free |
| 8708.80.9 | ---Other: | |
| 8708.80.91 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.80.92 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.80.99 | ----Other | 5%
CA:Free |
| 8708.9 | -Other parts and accessories: | |
| 8708.91 | --Radiators and parts thereof: | |
| 8708.91.3 | ---Radiators: | |
| 8708.91.31 | ----For the tractors of 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for dumpers | 5% |
| 8708.91.32 | ----For the tractors of 8701.10.00, 8701.30.00, 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 | Free |
| 8708.91.33 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.91.39 | ----Other | 5%
CA:Free |
| 8708.91.4 | ---Parts of goods of 8708.91.3: | |
| 8708.91.41 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.91.42 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.91.49 | ----Other | 5%
CA:Free |
| 8708.92 | --Silencers (mufflers) and exhaust pipes; parts thereof: | |
| 8708.92.4 | ---Silencers (mufflers) and exhaust pipes: | |
| 8708.92.41 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.92.42 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.92.49 | ----Other | 5%
CA:Free |
| 8708.92.5 | ---Parts of goods of 8708.92.4: | |
| 8708.92.51 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.92.52 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.92.59 | ----Other | 5%
CA:Free |
| 8708.93 | --Clutches and parts thereof: | |
| 8708.93.20 | ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.93.30 | ---Other, for use in the assembly or manufacture of passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.93.9 | ---Other: | |
| 8708.93.91 | ----Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.93.99 | ----Other | 5%
CA:Free |
| 8708.94 | --Steering wheels, steering columns and steering boxes; parts thereof: | |
| 8708.94.4 | ---Steering wheels, steering columns and steering boxes: | |
| 8708.94.41 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.94.42 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.94.49 | ----Other | 5%
CA:Free |
| 8708.94.5 | ---Parts of goods of 8708.94.4: | |
| 8708.94.51 | ----For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.94.52 | ----Other, of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.94.59 | ----Other | 5%
CA:Free |
| 8708.95 | --Safety airbags with inflater system; parts thereof: | |
| 8708.95.10 | ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.95.20 | ---Other, of a kind used as components in passenger motor vehicles | Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.95.90 | ---Other | 5%
CA:Free |
| 8708.99 | --Other: | |
| 8708.99.20 | ---For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free |
| 8708.99.30 | ---Chassis, for use in the assembly or manufacture of passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.99.9 | ---Other: | |
| 8708.99.91 | ----Of a kind used as components in passenger motor vehicles | 5%
CA:Free |
| From 1 January 2010 | 5%
CA:Free |
|
| 8708.99.99 | ----Other | 5%
CA:Free |
| 8709 | WORKS TRUCKS, SELF-PROPELLED, NOT FITTED WITH LIFTING OR HANDLING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS; PARTS OF THE FOREGOING VEHICLES: | |
| 8709.1 | -Vehicles: | |
| 8709.11.00 | --Electrical | 5% |
| 8709.19.00 | --Other | Free |
| 8709.90.00 | -Parts | Free |
| 8710.00.00 | TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | Free |
| 8711 | MOTORCYCLES (INCLUDING MOPEDS) AND CYCLES FITTED WITH AN AUXILIARY MOTOR, WITH OR WITHOUT SIDE-CARS; SIDE-CARS: | |
| 8711.10.00 | -With internal combustion piston engine of a cylinder capacity not exceeding 50 cm3 | Free |
| 8711.20.00 | -With internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3 | Free |
| 8711.30.00 | -With internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3 | Free |
| 8711.40.00 | -With internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3 | Free |
| 8711.50.00 | -With internal combustion piston engine of a cylinder capacity exceeding 800 cm3 | Free |
| 8711.60.00 | -With electric motor for propulsion | 5%
DCS:4% DCT:5% |
| 8711.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 8712.00.00 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED | 5% |
| 8713 | CARRIAGES FOR DISABLED PERSONS, WHETHER OR NOT MOTORISED OR OTHERWISE MECHANICALLY PROPELLED: | |
| 8713.10.00 | -Not mechanically propelled | Free |
| 8713.90.00 | -Other | Free |
| 8714 | PARTS AND ACCESSORIES OF VEHICLES OF 8711 TO 8713: | |
| 8714.10 | -Of motorcycles (including mopeds): | |
| 8714.10.10 | ---Exhaust systems and parts thereof | 5% |
| 8714.10.90 | ---Other | Free |
| 8714.20.00 | -Of carriages for disabled persons | Free |
| 8714.9 | -Other: | |
| 8714.91.00 | --Frames and forks, and parts thereof | 5% |
| 8714.92.00 | --Wheel rims and spokes | Free |
| 8714.93.00 | --Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels | Free |
| 8714.94.00 | --Brakes, including coaster braking hubs and hub brakes, and parts thereof | Free |
| 8714.95.00 | --Saddles | Free |
| 8714.96.00 | --Pedals and crank-gear, and parts thereof | Free |
| 8714.99.00 | --Other | Free |
| 8715.00.00 | BABY CARRIAGES AND PARTS THEREOF | Free |
| 8716 | TRAILERS AND SEMI-TRAILERS; OTHER VEHICLES, NOT MECHANICALLY PROPELLED; PARTS THEREOF: | |
| 8716.10.00 | -Trailers and semi-trailers of the caravan type, for housing or camping | 5% |
| 8716.20.00 | -Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | 5% |
| 8716.3 | -Other trailers and semi-trailers for the transport of goods: | |
| 8716.31.00 | --Tanker trailers and tanker semi-trailers | Free |
| 8716.39.00 | --Other | 5% |
| 8716.40.00 | -Other trailers and semi-trailers | 5% |
| 8716.80.00 | -Other vehicles | 5% |
| 8716.90.00 | -Parts | 5%
CA:Free |
88 CHAPTER 88
Aircraft, spacecraft, and parts thereof
Note.
| 8801.00.00 | BALLOONS AND DIRIGIBLES; GLIDERS, HANG GLIDERS AND OTHER NON-POWERED AIRCRAFT | Free |
| 8802 | OTHER AIRCRAFT (FOR EXAMPLE, HELICOPTERS, AEROPLANES), EXCEPT UNMANNED AIRCRAFT OF 8806; SPACECRAFT (INCLUDING SATELLITES) AND SUBORBITAL AND SPACECRAFT LAUNCH VEHICLES: | |
| 8802.1 | -Helicopters: | |
| 8802.11.00 | --Of an unladen weight not exceeding 2 000 kg | Free |
| 8802.12.00 | --Of an unladen weight exceeding 2 000 kg | Free |
| 8802.20.00 | -Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg | Free |
| 8802.30.00 | -Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg | Free |
| 8802.40.00 | -Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg | Free |
| 8802.60.00 | -Spacecraft (including satellites) and suborbital and spacecraft launch vehicles | Free |
| 8803-8803.90.00 | (Repealed by No 91 of 2021) | |
| 8804.00.00 | PARACHUTES (INCLUDING DIRIGIBLE PARACHUTES AND PARAGLIDERS) AND ROTOCHUTES; PARTS THEREOF AND ACCESSORIES THERETO | Free |
| 8805 | AIRCRAFT LAUNCHING GEAR; DECK-ARRESTOR OR SIMILAR GEAR; GROUND FLYING TRAINERS; PARTS OF THE FOREGOING ARTICLES: | |
| 8805.10.00 | -Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof | Free |
| 8805.2 | -Ground flying trainers and parts thereof: | |
| 8805.21.00 | --Air combat simulators and parts thereof | Free |
| 8805.29.00 | --Other | Free |
| 8806 | UNMANNED AIRCRAFT: | |
| 8806.10.00 | -Designed for the carriage of passengers | Free |
| 8806.2 | -Other, for remote-controlled flight only: | |
| 8806.21.00 | --With maximum take-off weight not more than 250 g | Free |
| 8806.22.00 | --With maximum take-off weight more than 250 g but not more than 7 kg | Free |
| 8806.23.00 | --With maximum take-off weight more than 7 kg but not more than 25 kg | Free |
| 8806.24.00 | --With maximum take-off weight more than 25 kg but not more than 150 kg | Free |
| 8806.29.00 | --Other | Free |
| 8806.9 | -Other: | |
| 8806.91.00 | --With maximum take-off weight not more than 250 g | Free |
| 8806.92.00 | --With maximum take-off weight more than 250 g but not more than 7 kg | Free |
| 8806.93.00 | --With maximum take-off weight more than 7 kg but not more than 25 kg | Free |
| 8806.94.00 | --With maximum take-off weight more than 25 kg but not more than 150 kg | Free |
| 8806.99.00 | --Other | Free |
| 8807 | PARTS OF GOODS OF 8801.00.00, 8802 or 8806: | |
| 8807.10.00 | -Propellers and rotors and parts thereof | Free |
| 8807.20.00 | -Under-carriages and parts thereof | Free |
| 8807.30.00 | -Other parts of aeroplanes, helicopters or unmanned aircraft | Free |
| 8807.90.00 | -Other | Free |
89 CHAPTER 89
Ships, boats and floating structures
Note.
| 8901 | CRUISE SHIPS, EXCURSION BOATS, FERRY-BOATS, CARGO SHIPS, BARGES AND SIMILAR VESSELS FOR THE TRANSPORT OF PERSONS OR GOODS: | |
| 8901.10 | -Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds: | |
| 8901.10.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8901.10.90 | ---Other | Free |
| 8901.20 | -Tankers: | |
| 8901.20.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8901.20.90 | ---Other | Free |
| 8901.30 | -Refrigerated vessels, other than those of 8901.20: | |
| 8901.30.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8901.30.90 | ---Other | Free |
| 8901.90 | -Other vessels for the transport of goods and other vessels for the transport of both persons and goods: | |
| 8901.90.10 | ---Not exceeding 150 gross construction tons | Free |
| 8901.90.90 | ---Other | Free |
| 8902 | FISHING VESSELS; FACTORY SHIPS AND OTHER VESSELS FOR PROCESSING OR PRESERVING FISHERY PRODUCTS: | |
| 8902.00.10 | ---Not exceeding 150 gross construction tons | Free |
| 8902.00.90 | ---Other | Free |
| 8903 | YACHTS AND OTHER VESSELS FOR PLEASURE OR SPORTS; ROWING BOATS AND CANOES: | |
| 8903.1 | -Inflatable (including rigid hull inflatable) boats: | |
| 8903.11.00 | --Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | Free |
| 8903.12.00 | --Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | Free |
| 8903.19.00 | --Other | 5% |
| 8903.2 | -Sailboats, other than inflatable, with or without auxiliary motor: | |
| 8903.21.00 | --Of a length not exceeding 7.5 m | 5% |
| 8903.22.00 | --Of a length exceeding 7.5 m but not exceeding 24 m | 5% |
| 8903.23 | --Of a length exceeding 24 m: | |
| 8903.23.10 | ---Not exceeding 150 gross construction tons | Free |
| 8903.23.90 | ---Other | Free |
| 8903.3 | -Motorboats, other than inflatable, not including outboard motorboats: | |
| 8903.31.00 | --Of a length not exceeding 7.5 m | 5% |
| 8903.32.00 | --Of a length exceeding 7.5 m but not exceeding 24 m | 5% |
| 8903.33 | --Of a length exceeding 24 m: | |
| 8903.33.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8903.33.90 | ---Other | Free |
| 8903.9 | -Other: | |
| 8903.93.00 | --Of a length not exceeding 7.5 m | 5% |
| 8903.99 | --Other: | |
| 8903.99.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8903.99.90 | ---Other | Free |
| 8904 | TUGS AND PUSHER CRAFT: | |
| 8904.00.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8904.00.90 | ---Other | Free |
| 8905 | LIGHT-VESSELS, FIRE-FLOATS, DREDGERS, FLOATING CRANES, AND OTHER VESSELS THE NAVIGABILITY OF WHICH IS SUBSIDIARY TO THEIR MAIN FUNCTION; FLOATING DOCKS; FLOATING OR SUBMERSIBLE DRILLING OR PRODUCTION PLATFORMS: | |
| 8905.10 | -Dredgers: | |
| 8905.10.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8905.10.90 | ---Other | Free |
| 8905.20 | -Floating or submersible drilling or production platforms: | |
| 8905.20.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8905.20.90 | ---Other | Free |
| 8905.90 | -Other: | |
| 8905.90.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8905.90.90 | ---Other | Free |
| 8906 | OTHER VESSELS, INCLUDING WARSHIPS AND LIFEBOATS OTHER THAN ROWING BOATS: | |
| 8906.10 | -Warships: | |
| 8906.10.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8906.10.90 | ---Other | Free |
| 8906.90 | -Other: | |
| 8906.90.10 | ---Not exceeding 150 gross construction tons | 5% |
| 8906.90.90 | ---Other | Free |
| 8907 | OTHER FLOATING STRUCTURES (FOR EXAMPLE, RAFTS, TANKS, COFFER-DAMS, LANDING-STAGES, BUOYS AND BEACONS): | |
| 8907.10.00 | -Inflatable rafts | 5% |
| 8907.90.00 | -Other | 5% |
| 8908.00.00 | VESSELS AND OTHER FLOATING STRUCTURES FOR BREAKING UP | Free |
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
90 CHAPTER 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Notes.
| 9001 | OPTICAL FIBRES AND OPTICAL FIBRE BUNDLES; OPTICAL FIBRE CABLES OTHER THAN THOSE OF 8544; SHEETS AND PLATES OF POLARISING MATERIAL; LENSES (INCLUDING CONTACT LENSES), PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, UNMOUNTED, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED: | |
| 9001.10.00 | -Optical fibres, optical fibre bundles and cables | Free |
| 9001.20.00 | -Sheets and plates of polarising material | Free |
| 9001.30 | -Contact lenses: | |
| 9001.30.10 | ---Ophthalmic powered | Free |
| 9001.30.90 | ---Other | 5%
DCS:4% CA:Free DCT:5% |
| 9001.40.00 | -Spectacle lenses of glass | 5%
CA:Free |
| 9001.50.00 | -Spectacle lenses of other materials | 5%
CA:Free |
| 9001.90 | -Other: | |
| 9001.90.10 | ---Goods, as follows:
(a) shaped eyepieces, not powered, for goggles and the like; (b) other than of glass, of a kind used with motor vehicles; (c) other articles of glass, other than prisms, mirrors or powered lenses |
Free |
| 9001.90.90 | ---Other | Free |
| 9002 | LENSES, PRISMS, MIRRORS AND OTHER OPTICAL ELEMENTS, OF ANY MATERIAL, MOUNTED, BEING PARTS OF OR FITTINGS FOR INSTRUMENTS OR APPARATUS, OTHER THAN SUCH ELEMENTS OF GLASS NOT OPTICALLY WORKED: | |
| 9002.1 | -Objective lenses: | |
| 9002.11.00 | --For cameras, projectors or photographic enlargers or reducers | Free |
| 9002.19.00 | --Other | Free |
| 9002.20.00 | -Filters | Free |
| 9002.90.00 | -Other | Free |
| 9003 | FRAMES AND MOUNTINGS FOR SPECTACLES, GOGGLES OR THE LIKE, AND PARTS THEREOF: | |
| 9003.1 | -Frames and mountings: | |
| 9003.11.00 | --Of plastics | 5% |
| 9003.19.00 | --Of other materials | 5% |
| 9003.90.00 | -Parts | Free |
| 9004 | SPECTACLES, GOGGLES AND THE LIKE, CORRECTIVE, PROTECTIVE OR OTHER: | |
| 9004.10.00 | -Sunglasses | 5% |
| 9004.90.00 | -Other | 5% |
| 9005 | BINOCULARS, MONOCULARS, OTHER OPTICAL TELESCOPES, AND MOUNTINGS THEREFOR; OTHER ASTRONOMICAL INSTRUMENTS AND MOUNTINGS THEREFOR, BUT NOT INCLUDING INSTRUMENTS FOR RADIO-ASTRONOMY: | |
| 9005.10.00 | -Binoculars | Free |
| 9005.80.00 | -Other instruments | Free |
| 9005.90.00 | -Parts and accessories (including mountings) | Free |
| 9006 | PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) CAMERAS; PHOTOGRAPHIC FLASHLIGHT APPARATUS AND FLASHBULBS OTHER THAN DISCHARGE LAMPS OF 8539: | |
| 9006.10-9006.10.90 | (Repealed by No 78 of 2016) | |
| 9006.30.00 | -Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes | Free |
| 9006.40.00 | -Instant print cameras | Free |
| 9006.5 | -Other cameras: | |
| 9006.51.00-9006.52.00 | (Repealed by No 91 of 2021) | |
| 9006.53.00 | --For roll film of a width of 35 mm | Free |
| 9006.59 | --Other: | |
| 9006.59.10 | ---Cameras:
(a) used for preparing printing plates or cylinders; and (b) used solely or principally in the graphic arts industries for the production of line, continuous tone or half-tone images |
5%
DCS:4% DCT:5% |
| 9006.59.90 | ---Other | Free |
| 9006.6 | -Photographic flashlight apparatus and flashbulbs: | |
| 9006.61.00 | --Discharge lamp ("electronic") flashlight apparatus | Free |
| 9006.69.00 | --Other | Free |
| 9006.9 | -Parts and accessories: | |
| 9006.91.00 | --For cameras | Free |
| 9006.99.00 | --Other | Free |
| 9007 | CINEMATOGRAPHIC CAMERAS AND PROJECTORS, WHETHER OR NOT INCORPORATING SOUND RECORDING OR REPRODUCING APPARATUS: | |
| 9007.10.00 | -Cameras | Free |
| 9007.20.00 | -Projectors | Free |
| 9007.9 | -Parts and accessories: | |
| 9007.91.00 | --For cameras | Free |
| 9007.92.00 | --For projectors | Free |
| 9008 | IMAGE PROJECTORS, OTHER THAN CINEMATOGRAPHIC; PHOTOGRAPHIC (OTHER THAN CINEMATOGRAPHIC) ENLARGERS AND REDUCERS: | |
| 9008.50 | -Projectors, enlargers and reducers: | |
| 9008.50.10 | ---Overhead projectors | Free |
| 9008.50.90 | ---Other | Free |
| 9008.90.00 | -Parts and accessories | Free |
| 9010 | APPARATUS AND EQUIPMENT FOR PHOTOGRAPHIC (INCLUDING CINEMATOGRAPHIC) LABORATORIES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; NEGATOSCOPES; PROJECTION SCREENS: | |
| 9010.10.00 | -Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper | Free |
| 9010.50 | -Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes: | |
| 9010.50.10 | ---Goods, as follows:
(a) layout tables; (b) photographic silver recovery apparatus; (c) vacuum frames |
Free |
| 9010.50.20 | ---Apparatus and equipment for the processing of sensitised film or paper, NSA | Free |
| 9010.50.90 | ---Other | Free |
| 9010.60.00 | -Projection screens | Free |
| 9010.90 | -Parts and accessories: | |
| 9010.90.10 | ---For goods of 9010.50.90 | Free |
| 9010.90.20 | ---For goods of 9010.50.20 or 9010.60.00 | Free |
| 9010.90.30 | ---For goods of 9010.50.10 | Free |
| 9010.90.90 | ---Other | 5%
DCS:4% DCT:5% |
| 9011 | COMPOUND OPTICAL MICROSCOPES, INCLUDING THOSE FOR PHOTOMICROGRAPHY, CINEPHOTOMICROGRAPHY OR MICROPROJECTION: | |
| 9011.10.00 | -Stereoscopic microscopes | Free |
| 9011.20.00 | -Other microscopes, for photomicrography, cinephotomicrography or microprojection | Free |
| 9011.80.00 | -Other microscopes | Free |
| 9011.90.00 | -Parts and accessories | Free |
| 9012 | MICROSCOPES OTHER THAN OPTICAL MICROSCOPES; DIFFRACTION APPARATUS: | |
| 9012.10.00 | -Microscopes other than optical microscopes; diffraction apparatus | Free |
| 9012.90.00 | -Parts and accessories | Free |
| 9013 | LASERS, OTHER THAN LASER DIODES; OTHER OPTICAL APPLIANCES AND INSTRUMENTS, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER: | |
| 9013.10.00 | -Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI | Free |
| 9013.20.00 | -Lasers, other than laser diodes | Free |
| 9013.80.00 | -Other devices, appliances and instruments | Free |
| 9013.90.00 | -Parts and accessories | Free |
| 9014 | DIRECTION FINDING COMPASSES; OTHER NAVIGATIONAL INSTRUMENTS AND APPLIANCES: | |
| 9014.10.00 | -Direction finding compasses | Free |
| 9014.20.00 | -Instruments and appliances for aeronautical or space navigation (other than compasses) | Free |
| 9014.80.00 | -Other instruments and appliances | Free |
| 9014.90.00 | -Parts and accessories | Free |
| 9015 | SURVEYING (INCLUDING PHOTOGRAMMETRICAL SURVEYING), HYDROGRAPHIC, OCEANOGRAPHIC, HYDROLOGICAL, METEOROLOGICAL OR GEOPHYSICAL INSTRUMENTS AND APPLIANCES, EXCLUDING COMPASSES; RANGEFINDERS: | |
| 9015.10.00 | -Rangefinders | Free |
| 9015.20.00 | -Theodolites and tachymeters (tacheometers) | Free |
| 9015.30.00 | -Levels | Free |
| 9015.40.00 | -Photogrammetrical surveying instruments and appliances | Free |
| 9015.80.00 | -Other instruments and appliances | Free |
| 9015.90.00 | -Parts and accessories | Free |
| 9016.00.00 | BALANCES OF A SENSITIVITY OF 5 cg OR BETTER, WITH OR WITHOUT WEIGHTS | Free |
| 9017 | DRAWING, MARKING-OUT OR MATHEMATICAL CALCULATING INSTRUMENTS (FOR EXAMPLE, DRAFTING MACHINES, PANTOGRAPHS, PROTRACTORS, DRAWING SETS, SLIDE RULES, DISC CALCULATORS); INSTRUMENTS FOR MEASURING LENGTH, FOR USE IN THE HAND (FOR EXAMPLE, MEASURING RODS AND TAPES, MICROMETERS, CALLIPERS), NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER: | |
| 9017.10.00 | -Drafting tables and machines, whether or not automatic | Free |
| 9017.20 | -Other drawing, marking-out or mathematical calculating instruments: | |
| 9017.20.10 | ---Goods, as follows:
(a) disc calculators and the like; (b) drawing curves; (c) parallel rules of plastic; (d) protractors; (e) set squares; (f) stencils |
5% |
| 9017.20.90 | ---Other | Free |
| 9017.30.00 | -Micrometers, callipers and gauges | Free |
| 9017.80 | -Other instruments: | |
| 9017.80.20 | ---Goods, as follows:
(a) graduated rules of wood or plastic, other than folding rules; (b) steel tape measures |
Free |
| 9017.80.80 | ---Other | Free |
| 9017.90.00 | -Parts and accessories | Free |
| 9018 | INSTRUMENTS AND APPLIANCES USED IN MEDICAL, SURGICAL, DENTAL OR VETERINARY SCIENCES, INCLUDING SCINTIGRAPHIC APPARATUS, OTHER ELECTRO-MEDICAL APPARATUS AND SIGHT-TESTING INSTRUMENTS: | |
| 9018.1 | -Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): | |
| 9018.11.00 | --Electro-cardiographs | Free |
| 9018.12.00 | --Ultrasonic scanning apparatus | Free |
| 9018.13.00 | --Magnetic resonance imaging apparatus | Free |
| 9018.14.00 | --Scintigraphic apparatus | Free |
| 9018.19.00 | --Other | Free |
| 9018.20.00 | -Ultra-violet or infra-red ray apparatus | Free |
| 9018.3 | -Syringes, needles, catheters, cannulae and the like: | |
| 9018.31.00 | --Syringes, with or without needles | Free |
| 9018.32.00 | --Tubular metal needles and needles for sutures | Free |
| 9018.39.00 | --Other | Free |
| 9018.4 | -Other instruments and appliances, used in dental sciences: | |
| 9018.41.00 | --Dental drill engines, whether or not combined on a single base with other dental equipment | Free |
| 9018.49.00 | --Other | Free |
| 9018.50.00 | -Other ophthalmic instruments and appliances | Free |
| 9018.90.00 | -Other instruments and appliances | Free |
| 9019 | MECHANO-THERAPY APPLIANCES; MASSAGE APPARATUS; PSYCHOLOGICAL APTITUDE-TESTING APPARATUS; OZONE THERAPY, OXYGEN THERAPY, AEROSOL THERAPY, ARTIFICIAL RESPIRATION OR OTHER THERAPEUTIC RESPIRATION APPARATUS: | |
| 9019.10.00 | -Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus | Free |
| 9019.20.00 | -Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | Free |
| 9020.00.00 | OTHER BREATHING APPLIANCES AND GAS MASKS, EXCLUDING PROTECTIVE MASKS HAVING NEITHER MECHANICAL PARTS NOR REPLACEABLE FILTERS | Free |
| 9021 | ORTHOPAEDIC APPLIANCES, INCLUDING CRUTCHES, SURGICAL BELTS AND TRUSSES; SPLINTS AND OTHER FRACTURE APPLIANCES; ARTIFICIAL PARTS OF THE BODY; HEARING AIDS AND OTHER APPLIANCES WHICH ARE WORN OR CARRIED, OR IMPLANTED IN THE BODY, TO COMPENSATE FOR A DEFECT OR DISABILITY: | |
| 9021.10 | -Orthopaedic or fracture appliances: | |
| 9021.10.10 | ---Footwear and special insoles made to measure for a specific orthopaedic disorder | Free |
| 9021.10.20 | ---Footwear, NSA, excluding parts, designed to correct orthopaedic conditions | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 9021.10.30 | ---Special insoles, NSA, excluding parts, designed to correct orthopaedic conditions | 5% |
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 9021.10.4 | ---Parts for goods of 9021.10.20 or 9021.10.30: | |
| 9021.10.41 | (Repealed by No 91 of 2021) | |
| 9021.10.42 | ----Parts, as specified in Note 1(f) to this Chapter, being of titanium | Free |
| 9021.10.49 | ----Other | 5% |
| From 1 January 2005 | 7.5%
DC:2.5% DCS:5% DCT:7.5% |
|
| From 1 January 2010 | 5% | |
| 9021.10.9 | ---Other: | |
| 9021.10.91 | ----Parts, as specified in Note 1(f) to this Chapter, excluding titanium | 5% |
| 9021.10.99 | ----Other | Free |
| 9021.2 | -Artificial teeth and dental fittings: | |
| 9021.21.00 | --Artificial teeth | Free |
| 9021.29 | --Other: | |
| 9021.29.10 | ---Parts, as specified in Note 1(f) to this Chapter, excluding titanium | 5% |
| 9021.29.90 | ---Other | Free |
| 9021.3 | -Other artificial parts of the body: | |
| 9021.31.00 | --Artificial joints | Free |
| 9021.39.00 | --Other | Free |
| 9021.40.00 | -Hearing aids, excluding parts and accessories | Free |
| 9021.50.00 | -Pacemakers for stimulating heart muscles, excluding parts and accessories | Free |
| 9021.90.00 | -Other | Free |
| 9022 | APPARATUS BASED ON THE USE OF X-RAYS OR OF ALPHA, BETA, GAMMA OR OTHER IONISING RADIATIONS, WHETHER OR NOT FOR MEDICAL, SURGICAL, DENTAL OR VETERINARY USES, INCLUDING RADIOGRAPHY OR RADIOTHERAPY APPARATUS, X-RAY TUBES AND OTHER X-RAY GENERATORS, HIGH TENSION GENERATORS, CONTROL PANELS AND DESKS, SCREENS, EXAMINATION OR TREATMENT TABLES, CHAIRS AND THE LIKE: | |
| 9022.1 | -Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: | |
| 9022.12.00 | --Computed tomography apparatus | Free |
| 9022.13.00 | --Other, for dental uses | Free |
| 9022.14.00 | --Other, for medical, surgical or veterinary uses | Free |
| 9022.19.00 | --For other uses | Free |
| 9022.2 | -Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: | |
| 9022.21.00 | --For medical, surgical, dental or veterinary uses | Free |
| 9022.29.00 | --For other uses | Free |
| 9022.30.00 | -X-ray tubes | Free |
| 9022.90.00 | -Other, including parts and accessories | Free |
| 9023.00.00 | INSTRUMENTS, APPARATUS AND MODELS, DESIGNED FOR DEMONSTRATIONAL PURPOSES (FOR EXAMPLE, IN EDUCATION OR EXHIBITIONS), UNSUITABLE FOR OTHER USES | Free |
| 9024 | MACHINES AND APPLIANCES FOR TESTING THE HARDNESS, STRENGTH, COMPRESSIBILITY, ELASTICITY OR OTHER MECHANICAL PROPERTIES OF MATERIALS (FOR EXAMPLE, METALS, WOOD, TEXTILES, PAPER, PLASTICS): | |
| 9024.10.00 | -Machines and appliances for testing metals | Free |
| 9024.80.00 | -Other machines and appliances | Free |
| 9024.90.00 | -Parts and accessories | Free |
| 9025 | HYDROMETERS AND SIMILAR FLOATING INSTRUMENTS, THERMOMETERS, PYROMETERS, BAROMETERS, HYGROMETERS AND PSYCHROMETERS, RECORDING OR NOT, AND ANY COMBINATION OF THESE INSTRUMENTS: | |
| 9025.1 | -Thermometers and pyrometers, not combined with other instruments: | |
| 9025.11.00 | --Liquid-filled, for direct reading | Free |
| 9025.19.00 | --Other | Free |
| 9025.80.00 | -Other instruments | Free |
| 9025.90.00 | -Parts and accessories | Free |
| 9026 | INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING THE FLOW, LEVEL, PRESSURE OR OTHER VARIABLES OF LIQUIDS OR GASES (FOR EXAMPLE, FLOW METERS, LEVEL GAUGES, MANOMETERS, HEAT METERS), EXCLUDING INSTRUMENTS AND APPARATUS OF 9014, 9015, 9028 OR 9032: | |
| 9026.10 | -For measuring or checking the flow or level of liquids: | |
| 9026.10.20 | ---Gauges of a kind used as components in passenger motor vehicles | 5% |
| From 1 January 2005 | 10%
DC:5% Free |
|
| From 1 January 2010 | 5% | |
| 9026.10.80 | ---Other | Free |
| 9026.20 | -For measuring or checking pressure: | |
| 9026.20.20 | ---Gauges of a kind used as components in passenger motor vehicles | 5% |
| From 1 January 2005 | 10%
DC:5% Free |
|
| From 1 January 2010 | 5% | |
| 9026.20.80 | ---Other | Free |
| 9026.80 | -Other instruments or apparatus: | |
| 9026.80.20 | ---Gauges of a kind used as components in passenger motor vehicles | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 9026.80.80 | ---Other | Free |
| 9026.90.00 | -Parts and accessories | Free |
| 9027 | INSTRUMENTS AND APPARATUS FOR PHYSICAL OR CHEMICAL ANALYSIS (FOR EXAMPLE, POLARIMETERS, REFRACTOMETERS, SPECTROMETERS, GAS OR SMOKE ANALYSIS APPARATUS); INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING VISCOSITY, POROSITY, EXPANSION, SURFACE TENSION OR THE LIKE; INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING QUANTITIES OF HEAT, SOUND OR LIGHT (INCLUDING EXPOSURE METERS); MICROTOMES: | |
| 9027.10.00 | -Gas or smoke analysis apparatus | Free |
| 9027.20.00 | -Chromatographs and electrophoresis instruments | Free |
| 9027.30.00 | -Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) | Free |
| 9027.50.00 | -Other instruments and apparatus using optical radiations (UV, visible, IR) | Free |
| 9027.8 | -Other instruments and apparatus: | |
| 9027.81.00 | --Mass spectrometers | Free |
| 9027.89.00 | --Other | Free |
| 9027.90.00 | -Microtomes; parts and accessories | Free |
| 9028 | GAS, LIQUID OR ELECTRICITY SUPPLY OR PRODUCTION METERS, INCLUDING CALIBRATING METERS THEREFOR: | |
| 9028.10 | -Gas meters: | |
| 9028.10.10 | ---Of the household supply kind | Free |
| 9028.10.90 | ---Other | Free |
| 9028.20 | -Liquid meters: | |
| 9028.20.10 | ---Water meters, as follows:
(a) of the inferential kind; (b) of the positive kind not exceeding 100 mm diameter in size |
5% |
| 9028.20.90 | ---Other | Free |
| 9028.30.00 | -Electricity meters | Free |
| 9028.90.00 | -Parts and accessories | Free |
| 9029 | REVOLUTION COUNTERS, PRODUCTION COUNTERS, TAXIMETERS, MILEOMETERS, PEDOMETERS AND THE LIKE; SPEED INDICATORS AND TACHOMETERS, OTHER THAN THOSE OF 9014 OR 9015; STROBOSCOPES: | |
| 9029.10 | -Revolution counters, production counters, taximeters, mileometers, pedometers and the like: | |
| 9029.10.20 | ---Of a kind used as components in passenger motor vehicles | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 9029.10.80 | ---Other | Free |
| 9029.20 | -Speed indicators and tachometers; stroboscopes: | |
| 9029.20.10 | ---Of a kind used as components in passenger motor vehicles | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 9029.20.90 | ---Other | Free |
| 9029.90 | -Parts and accessories: | |
| 9029.90.10 | ---For goods of 9029.10.20 or 9029.20.10 | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 9029.90.90 | ---Other | Free |
| 9030 | OSCILLOSCOPES, SPECTRUM ANALYSERS AND OTHER INSTRUMENTS AND APPARATUS FOR MEASURING OR CHECKING ELECTRICAL QUANTITIES, EXCLUDING METERS OF 9028; INSTRUMENTS AND APPARATUS FOR MEASURING OR DETECTING ALPHA, BETA, GAMMA, X-RAY, COSMIC OR OTHER IONISING RADIATIONS: | |
| 9030.10.00 | -Instruments and apparatus for measuring or detecting ionising radiations | Free |
| 9030.20.00 | -Oscilloscopes and oscillographs | Free |
| 9030.3 | -Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices): | |
| 9030.31.00 | --Multimeters without a recording device | Free |
| 9030.32.00 | --Multimeters with a recording device | Free |
| 9030.33.00 | --Other, without a recording device | Free |
| 9030.39.00 | --Other, with a recording device | Free |
| 9030.40.00 | -Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) | Free |
| 9030.8 | -Other instruments and apparatus: | |
| 9030.82.00 | --For measuring or checking semiconductor wafers or devices (including integrated circuits) | Free |
| 9030.84.00 | -Other, with a recording device | Free |
| 9030.89.00 | --Other | Free |
| 9030.90.00 | -Parts and accessories | Free |
| 9031 | MEASURING OR CHECKING INSTRUMENTS, APPLIANCES AND MACHINES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; PROFILE PROJECTORS: | |
| 9031.10 | -Machines for balancing mechanical parts: | |
| 9031.10.20 | ---Motor vehicle wheel balancers of the static kind | Free |
| 9031.10.80 | ---Other | Free |
| 9031.20 | -Test benches: | |
| 9031.20.10 | ---Electrical, for internal combustion engines | Free |
| 9031.20.90 | ---Other | Free |
| 9031.4 | -Other optical instruments and appliances: | |
| 9031.41.00 | --For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) | Free |
| 9031.49.00 | --Other | Free |
| 9031.80.00 | -Other instruments, appliances and machines | Free |
| 9031.90.00 | -Parts and accessories | Free |
| 9032 | AUTOMATIC REGULATING OR CONTROLLING INSTRUMENTS AND APPARATUS: | |
| 9032.10.00 | -Thermostats | Free |
| 9032.20.00 | -Manostats | Free |
| 9032.8 | -Other instruments and apparatus: | |
| 9032.81.00 | --Hydraulic or pneumatic | Free |
| 9032.89 | --Other: | |
| 9032.89.1 | ---Automatic voltage regulators of a kind commonly used with motor vehicles, for 6 V or 12 V systems: | |
| 9032.89.11 | ----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% | |
| 9032.89.19 | ----Other | Free |
| 9032.89.80 | ---Other | Free |
| 9032.90 | -Parts and accessories: | |
| 9032.90.20 | ---Of a kind used as components in passenger motor vehicles | 5% |
| From 1 January 1999 | 5% | |
| 9032.90.80 | ---Other | Free |
| 9033.00.00 | PARTS AND ACCESSORIES (NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER) FOR MACHINES, APPLIANCES, INSTRUMENTS OR APPARATUS OF CHAPTER 90 | Free |
91 CHAPTER 91
Clocks and watches and parts thereof
Notes.
| 9101 | WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, WITH CASE OF PRECIOUS METAL OR OF METAL CLAD WITH PRECIOUS METAL: | |
| 9101.1 | -Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: | |
| 9101.11.00 | --With mechanical display only | Free |
| 9101.19.00 | --Other | Free |
| 9101.2 | -Other wrist-watches, whether or not incorporating a stop-watch facility: | |
| 9101.21.00 | --With automatic winding | Free |
| 9101.29.00 | --Other | Free |
| 9101.9 | -Other: | |
| 9101.91.00 | --Electrically operated | Free |
| 9101.99.00 | --Other | Free |
| 9102 | WRIST-WATCHES, POCKET-WATCHES AND OTHER WATCHES, INCLUDING STOP-WATCHES, OTHER THAN THOSE OF 9101: | |
| 9102.1 | -Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: | |
| 9102.11.00 | --With mechanical display only | Free |
| 9102.12.00 | --With opto-electronic display only | Free |
| 9102.19.00 | --Other | Free |
| 9102.2 | -Other wrist-watches, whether or not incorporating a stop-watch facility: | |
| 9102.21.00 | --With automatic winding | Free |
| 9102.29.00 | --Other | Free |
| 9102.9 | -Other: | |
| 9102.91.00 | --Electrically operated | Free |
| 9102.99.00 | --Other | Free |
| 9103 | CLOCKS WITH WATCH MOVEMENTS, EXCLUDING CLOCKS OF 9104.00.00: | |
| 9103.10.00 | -Electrically operated | Free |
| 9103.90.00 | -Other | Free |
| 9104.00.00 | INSTRUMENT PANEL CLOCKS AND CLOCKS OF A SIMILAR TYPE FOR VEHICLES, AIRCRAFT, SPACECRAFT OR VESSELS | Free |
| 9105 | OTHER CLOCKS: | |
| 9105.1 | -Alarm clocks: | |
| 9105.11.00 | --Electrically operated | Free |
| 9105.19.00 | --Other | Free |
| 9105.2 | -Wall clocks: | |
| 9105.21.00 | --Electrically operated | Free |
| 9105.29.00 | --Other | Free |
| 9105.9 | -Other: | |
| 9105.91.00 | --Electrically operated | Free |
| 9105.99.00 | --Other | Free |
| 9106 | TIME OF DAY RECORDING APPARATUS AND APPARATUS FOR MEASURING, RECORDING OR OTHERWISE INDICATING INTERVALS OF TIME, WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR (FOR EXAMPLE, TIME-REGISTERS, TIME-RECORDERS): | |
| 9106.10.00 | -Time-registers; time-recorders | 5%
DCS:Free |
| 9106.90.00 | -Other | Free |
| 9107.00.00 | TIME SWITCHES WITH CLOCK OR WATCH MOVEMENT OR WITH SYNCHRONOUS MOTOR | 5% |
| 9108 | WATCH MOVEMENTS, COMPLETE AND ASSEMBLED: | |
| 9108.1 | -Electrically operated: | |
| 9108.11.00 | --With mechanical display only or with a device to which a mechanical display can be incorporated | Free |
| 9108.12.00 | --With opto-electronic display only | Free |
| 9108.19.00 | --Other | Free |
| 9108.20.00 | -With automatic winding | Free |
| 9108.90.00 | -Other | Free |
| 9109 | CLOCK MOVEMENTS, COMPLETE AND ASSEMBLED: | |
| 9109.10.00 | -Electrically operated | Free |
| 9109.90.00 | -Other | Free |
| 9110 | COMPLETE WATCH OR CLOCK MOVEMENTS, UNASSEMBLED OR PARTLY ASSEMBLED (MOVEMENT SETS); INCOMPLETE WATCH OR CLOCK MOVEMENTS, ASSEMBLED; ROUGH WATCH OR CLOCK MOVEMENTS: | |
| 9110.1 | -Of watches: | |
| 9110.11.00 | --Complete movements, unassembled or partly assembled (movement sets) | Free |
| 9110.12.00 | --Incomplete movements, assembled | Free |
| 9110.19.00 | --Rough movements | Free |
| 9110.90 | -Other: | |
| 9110.90.10 | ---Of goods of 9107.00.00 | 5% |
| 9110.90.90 | ---Other | Free |
| 9111 | WATCH CASES AND PARTS THEREOF: | |
| 9111.10.00 | -Cases of precious metal or of metal clad with precious metal | Free |
| 9111.20.00 | -Cases of base metal, whether or not gold- or silver-plated | Free |
| 9111.80.00 | -Other cases | Free |
| 9111.90.00 | -Parts | Free |
| 9112 | CLOCK CASES AND CASES OF A SIMILAR TYPE FOR OTHER GOODS OF THIS CHAPTER, AND PARTS THEREOF: | |
| 9112.20.00 | -Cases | Free |
| 9112.90.00 | -Parts | Free |
| 9113 | WATCH STRAPS, WATCH BANDS AND WATCH BRACELETS, AND PARTS THEREOF: | |
| 9113.10.00 | -Of precious metal or of metal clad with precious metal | Free |
| 9113.20.00 | -Of base metal, whether or not gold- or silver-plated | Free |
| 9113.90.00 | -Other | 5%
CA:Free |
| 9114 | OTHER CLOCK OR WATCH PARTS: | |
| 9114.10.00 | (Repealed by No 91 of 2021) | |
| 9114.30.00 | -Dials | Free |
| 9114.40.00 | -Plates and bridges | Free |
| 9114.90.00 | -Other | Free |
92 CHAPTER 92
Musical instruments; parts and accessories of such articles
Notes.
| 9201 | PIANOS, INCLUDING AUTOMATIC PIANOS; HARPSICHORDS AND OTHER KEYBOARD STRINGED INSTRUMENTS: | |
| 9201.10.00 | -Upright pianos | Free |
| 9201.20.00 | -Grand pianos | Free |
| 9201.90.00 | -Other | Free |
| 9202 | OTHER STRING MUSICAL INSTRUMENTS (FOR EXAMPLE, GUITARS, VIOLINS, HARPS): | |
| 9202.10.00 | -Played with a bow | Free |
| 9202.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 9205 | WIND MUSICAL INSTRUMENTS (FOR EXAMPLE, KEYBOARD PIPE ORGANS, ACCORDIONS, CLARINETS, TRUMPETS, BAGPIPES), OTHER THAN FAIRGROUND ORGANS AND MECHANICAL STREET ORGANS: | |
| 9205.10.00 | -Brass-wind instruments | Free |
| 9205.90.00 | -Other | Free |
| 9206.00.00 | PERCUSSION MUSICAL INSTRUMENTS (FOR EXAMPLE, DRUMS, XYLOPHONES, CYMBALS, CASTANETS, MARACAS) | Free |
| 9207 | MUSICAL INSTRUMENTS, THE SOUND OF WHICH IS PRODUCED, OR MUST BE AMPLIFIED, ELECTRICALLY (FOR EXAMPLE, ORGANS, GUITARS, ACCORDIONS): | |
| 9207.10.00 | -Keyboard instruments, other than accordions | Free |
| 9207.90.00 | -Other | 5%
DCS:4% DCT:5% |
| 9208 | MUSICAL BOXES, FAIRGROUND ORGANS, MECHANICAL STREET ORGANS, MECHANICAL SINGING BIRDS, MUSICAL SAWS AND OTHER MUSICAL INSTRUMENTS NOT FALLING WITHIN ANY OTHER HEADING OF THIS CHAPTER; DECOY CALLS OF ALL KINDS; WHISTLES, CALL HORNS AND OTHER MOUTH-BLOWN SOUND SIGNALLING INSTRUMENTS: | |
| 9208.10.00 | -Musical boxes | Free |
| 9208.90.00 | -Other | Free |
| 9209 | PARTS (FOR EXAMPLE, MECHANISMS FOR MUSICAL BOXES) AND ACCESSORIES (FOR EXAMPLE, CARDS, DISCS AND ROLLS FOR MECHANICAL INSTRUMENTS) OF MUSICAL INSTRUMENTS; METRONOMES, TUNING FORKS AND PITCH PIPES OF ALL KINDS: | |
| 9209.30.00 | -Musical instrument strings | Free |
| 9209.9 | -Other: | |
| 9209.91.00 | --Parts and accessories for pianos | Free |
| 9209.92.00 | --Parts and accessories for the musical instruments of 9202 | 5%
DCS:4% DCT:5% |
| 9209.94.00 | --Parts and accessories for the musical instruments of 9207 | Free |
| 9209.99.00 | --Other | Free |
Arms and ammunition; parts and accessories thereof
93 CHAPTER 93
Arms and ammunition; parts and accessories thereof
Notes.
| 9301 | MILITARY WEAPONS, OTHER THAN REVOLVERS, PISTOLS AND THE ARMS OF 9307.00.00: | |
| 9301.10.00 | -Artillery weapons (for example, guns, howitzers and mortars) | Free |
| 9301.20.00 | -Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors | Free |
| 9301.90.00 | -Other | Free |
| 9302.00.00 | REVOLVERS AND PISTOLS, OTHER THAN THOSE OF 9303 OR 9304.00.00 | Free |
| 9303 | OTHER FIREARMS AND SIMILAR DEVICES WHICH OPERATE BY THE FIRING OF AN EXPLOSIVE CHARGE (FOR EXAMPLE, SPORTING SHOTGUNS AND RIFLES, MUZZLE-LOADING FIREARMS, VERY PISTOLS AND OTHER DEVICES DESIGNED TO PROJECT ONLY SIGNAL FLARES, PISTOLS AND REVOLVERS FOR FIRING BLANK AMMUNITION, CAPTIVE-BOLT HUMANE KILLERS, LINE-THROWING GUNS): | |
| 9303.10.00 | -Muzzle-loading firearms | Free |
| 9303.20.00 | -Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles | Free |
| 9303.30.00 | -Other sporting, hunting or target-shooting rifles | Free |
| 9303.90.00 | -Other | Free |
| 9304.00.00 | OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF 9307.00.00 | Free |
| 9305 | PARTS AND ACCESSORIES OF ARTICLES OF 9301 TO 9304.00.00: | |
| 9305.10.00 | -Of revolvers or pistols | 5%
DCS:Free |
| 9305.20 | -Of shotguns or rifles of 9303: | |
| 9305.20.10 | ---Shotgun barrels | Free |
| 9305.20.90 | ---Other | 5%
DCS:Free |
| 9305.9 | -Other: | |
| 9305.91.00 | --Of military weapons of 9301 | 5%
DCS:4% DCT:5% |
| 9305.99.00 | --Other | 5%
DCS:4% DCT:5% |
| 9306 | BOMBS, GRENADES, TORPEDOES, MINES, MISSILES, AND SIMILAR MUNITIONS OF WAR AND PARTS THEREOF; CARTRIDGES AND OTHER AMMUNITION AND PROJECTILES AND PARTS THEREOF, INCLUDING SHOT AND CARTRIDGE WADS: | |
| 9306.2 | -Shotgun cartridges and parts thereof; air gun pellets: | |
| 9306.21.00 | --Cartridges | 5% |
| 9306.29.00 | --Other | Free |
| 9306.30.00 | -Other cartridges and parts thereof | 5% |
| 9306.90.00 | -Other | Free |
| 9307.00.00 | SWORDS, CUTLASSES, BAYONETS, LANCES AND SIMILAR ARMS AND PARTS THEREOF AND SCABBARDS AND SHEATHS THEREFOR | Free |
Miscellaneous manufactured articles
94 CHAPTER 94
Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Notes.
| 9401 | SEATS (OTHER THAN THOSE OF 9402), WHETHER OR NOT CONVERTIBLE INTO BEDS, AND PARTS THEREOF: | |
| 9401.10.00 | -Seats of a kind used for aircraft | Free |
| 9401.20.00 | -Seats of a kind used for motor vehicles | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 9401.3 | -Swivel seats with variable height adjustment: | |
| 9401.31.00 | --Of wood | 5%
CA:Free |
| 9401.39.00 | --Other | 5%
CA:Free |
| 9401.4 | -Seats other than garden seats or camping equipment, convertible into beds: | |
| 9401.41.00 | --Of wood | Free |
| 9401.49.00 | --Other | Free |
| 9401.5 | -Seats of cane, osier, bamboo or similar materials: | |
| 9401.52.00 | --Of bamboo | Free |
| 9401.53.00 | --Of rattan | Free |
| 9401.59.00 | --Other | Free |
| 9401.6 | -Other seats, with wooden frames: | |
| 9401.61.00 | --Upholstered | 5% |
| 9401.69.00 | --Other | 5% |
| 9401.7 | -Other seats, with metal frames: | |
| 9401.71.00 | --Upholstered | 5%
CV:Free |
| 9401.79.00 | --Other | 5%
CV:Free |
| 9401.80.00 | -Other seats | 5% |
| 9401.9 | -Parts: | |
| 9401.91.00 | --Of wood | Free |
| 9401.99 | --Other: | |
| 9401.99.10 | ---Of seats of a kind used for aircraft | Free |
| 9401.99.20 | ---Of seats of a kind used for motor vehicles | 5% |
| 9401.99.90 | ---Other | 5%
CA:Free |
| 9402 | MEDICAL, SURGICAL, DENTAL OR VETERINARY FURNITURE (FOR EXAMPLE, OPERATING TABLES, EXAMINATION TABLES, HOSPITAL BEDS WITH MECHANICAL FITTINGS, DENTISTS' CHAIRS); BARBERS' CHAIRS AND SIMILAR CHAIRS, HAVING ROTATING AS WELL AS BOTH RECLINING AND ELEVATING MOVEMENTS; PARTS OF THE FOREGOING ARTICLES: | |
| 9402.10.00 | -Dentists', barbers' or similar chairs and parts thereof | Free |
| 9402.90.00 | -Other | 5% |
| 9403 | OTHER FURNITURE AND PARTS THEREOF: | |
| 9403.10.00 | -Metal furniture of a kind used in offices | 5%
CV:Free |
| 9403.20.00 | -Other metal furniture | 5%
CV:Free |
| 9403.30.00 | -Wooden furniture of a kind used in offices | 5% |
| 9403.40.00 | -Wooden furniture of a kind used in the kitchen | 5% |
| 9403.50.00 | -Wooden furniture of a kind used in the bedroom | 5%
CV:Free |
| 9403.60.00 | -Other wooden furniture | 5% |
| 9403.70.00 | -Furniture of plastics | 5% |
| 9403.8 | -Furniture of other materials, including cane, osier, bamboo or similar materials: | |
| 9403.82.00 | --Of bamboo | Free |
| 9403.83.00 | --Of rattan | Free |
| 9403.89.00 | --Other | 5% |
| 9403.9 | -Parts: | |
| 9403.91.00 | --Of wood | 5%
CA:Free |
| 9403.99.00 | --Other | 5%
CA:Free |
| 9404 | MATTRESS SUPPORTS; ARTICLES OF BEDDING AND SIMILAR FURNISHING (FOR EXAMPLE, MATTRESSES, QUILTS, EIDERDOWNS, CUSHIONS, POUFFES AND PILLOWS) FITTED WITH SPRINGS OR STUFFED OR INTERNALLY FITTED WITH ANY MATERIAL OR OF CELLULAR RUBBER OR PLASTICS, WHETHER OR NOT COVERED: | |
| 9404.10.00 | -Mattress supports | Free |
| 9404.2 | -Mattresses: | |
| 9404.21.00 | --Of cellular rubber or plastics, whether or not covered | Free |
| 9404.29.00 | --Of other materials | Free |
| 9404.30.00 | -Sleeping bags | Free |
| 9404.40.00 | -Quilts, bedspreads, eiderdowns and duvets (comforters) | 5% |
| 9404.90.00 | -Other | 5% |
| From 1 July 1997 | 13%
DC:8% |
|
| From 1 July 1998 | 12%
DC:7% |
|
| From 1 July 1999 | 11%
DC:6% |
|
| From 1 July 2000 | 10%
DC:5% |
|
| From 1 January 2005 | 7.5%
DC:2.5% |
|
| From 1 January 2010 | 5% | |
| 9405 | LUMINAIRES AND LIGHTING FITTINGS INCLUDING SEARCHLIGHTS AND SPOTLIGHTS AND PARTS THEREOF, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE, HAVING A PERMANENTLY FIXED LIGHT SOURCE, AND PARTS THEREOF NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| 9405.1 | -Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares: | |
| 9405.11.00 | --Designed for use solely with light-emitting diode (LED) light sources | 5%
CA:Free |
| 9405.19.00 | --Other | 5%
CA:Free |
| 9405.2 | -Electric table, desk, bedside or floor-standing luminaires: | |
| 9405.21.00 | --Designed for use solely with light-emitting diode (LED) light sources | 5%
CA:Free |
| 9405.29.00 | --Other | 5%
CA:Free |
| 9405.3 | -Lighting strings of a kind used for Christmas trees: | |
| 9405.31.00 | --Designed for use solely with light-emitting diode (LED) light sources | Free |
| 9405.39.00 | --Other | Free |
| 9405.4 | -Other electric luminaires and lighting fittings: | |
| 9405.41.00 | --Photovoltaic, designed for use solely with light-emitting diode (LED) light sources | 5%
CA:Free |
| 9405.42.00 | --Other, designed for use solely with light-emitting diode (LED) light sources | 5%
CA:Free |
| 9405.49.00 | --Other | 5%
CA:Free |
| 9405.50 | -Non-electrical luminaires and lighting fittings: | |
| 9405.50.10 | ---Candlesticks of glass | Free |
| 9405.50.90 | ---Other | Free |
| 9405.6 | -Illuminated signs, illuminated name-plates and the like: | |
| 9405.61.00 | --Designed for use solely with light-emitting diode (LED) light sources | 5% |
| 9405.69.00 | --Other | Free |
| 9405.9 | -Parts: | |
| 9405.91.00 | --Of glass | 5% |
| 9405.92.00 | --Of plastics | 5%
CV:Free |
| 9405.99.00 | --Other | 5% |
| 9406 | PREFABRICATED BUILDINGS: | |
| 9406.10.00 | -Of wood | 5%
CA:Free |
| 9406.20.00 | -Modular building units, of steel | 5%
CA:Free |
| 9406.90.00 | -Other | 5%
CA:Free |
95 CHAPTER 95
Toys, games and sports requisites; parts and accessories thereof
Notes.
| 9503 | TRICYCLES, SCOOTERS, PEDAL CARS AND SIMILAR WHEELED TOYS; DOLLS' CARRIAGES; DOLLS; OTHER TOYS; REDUCED-SIZE ("SCALE") MODELS AND SIMILAR RECREATIONAL MODELS, WORKING OR NOT; PUZZLES OF ALL KINDS: | |
| 9503.00.10 | ---Wheeled toys designed to be ridden by children (for example, tricycles, scooters and pedal cars) and similar wheeled toys; dolls' carriages | Free |
| 9503.00.20 | ---Dolls representing only human beings, including parts and accessories for those dolls | 5%
CA:Free |
| 9503.00.30 | ---Toys representing animals or non-human creatures | 5% |
| 9503.00.40 | ---Goods, as follows:
(a) toy musical instruments and apparatus; (b) books |
Free |
| 9503.00.50 | ---Puzzles, other than books | Free |
| 9503.00.60 | ---Goods, as follows:
(a) electric trains, including tracks, signals and other accessories therefor; (b) reduced-size ("scale") model assembly kits, whether or not working models |
Free |
| 9503.00.70 | ---Other goods, as follows:
(a) construction sets and constructional toys; (b) toys put up in sets or outfits |
Free |
| 9503.00.80 | ---Other toys and models, incorporating a motor | Free |
| 9503.00.9 | ---Other: | |
| 9503.00.91 | ----Of metal | Free |
| 9503.00.99 | ----Other | 5% |
| 9504 | VIDEO GAME CONSOLES AND MACHINES, TABLE OR PARLOUR GAMES, INCLUDING PINTABLES, BILLIARDS, SPECIAL TABLES FOR CASINO GAMES AND AUTOMATIC BOWLING EQUIPMENT, AMUSEMENT MACHINES OPERATED BY COINS, BANKNOTES, BANK CARDS, TOKENS OR BY ANY OTHER MEANS OF PAYMENT: | |
| 9504.20.00 | -Articles and accessories for billiards of all kinds | Free |
| 9504.30 | -Other games, operated by coins, banknotes, bank cards, tokens or by any other means of payment, other than automatic bowling alley equipment: | |
| 9504.30.10 | ---Games of chance that immediately return a monetary award | 5% |
| 9504.30.90 | ---Other | Free |
| 9504.40.00 | -Playing cards | 5% |
| 9504.50 | -Video game consoles and machines, other than those of 9504.30: | |
| 9504.50.10 | ---Video games of a kind used with a television receiver | Free |
| 9504.50.90 | ---Other | Free |
| 9504.90 | -Other: | |
| 9504.90.10 | ---Books | Free |
| 9504.90.90 | ---Other | 5% |
| 9505 | FESTIVE, CARNIVAL OR OTHER ENTERTAINMENT ARTICLES, INCLUDING CONJURING TRICKS ANDNOVELTY JOKES: | |
| 9505.10.00 | -Articles for Christmas festivities | Free |
| 9505.90.00 | -Other | Free |
| 9506 | ARTICLES AND EQUIPMENT FOR GENERAL PHYSICAL EXERCISE, GYMNASTICS, ATHLETICS, OTHER SPORTS (INCLUDING TABLE-TENNIS) OR OUTDOOR GAMES, NOT SPECIFIED OR INCLUDED ELSEWHERE IN THIS CHAPTER; SWIMMING POOLS AND PADDLING POOLS: | |
| 9506.1 | -Snow-skis and other snow-ski equipment: | |
| 9506.11.00 | --Skis | Free |
| 9506.12.00 | --Ski-fastenings (ski-bindings) | Free |
| 9506.19.00 | --Other | Free |
| 9506.2 | -Water-skis, surf-boards, sailboards and other water-sport equipment: | |
| 9506.21.00 | --Sailboards | 5% |
| 9506.29.00 | --Other | 5% |
| 9506.3 | -Golf clubs and other golf equipment: | |
| 9506.31.00 | --Clubs, complete | Free |
| 9506.32.00 | --Balls | Free |
| 9506.39.00 | --Other | Free |
| 9506.40.00 | -Articles and equipment for table-tennis | Free |
| 9506.5 | -Tennis, badminton or similar rackets, whether or not strung: | |
| 9506.51.00 | --Lawn-tennis rackets, whether or not strung | Free |
| 9506.59.00 | --Other | Free |
| 9506.6 | -Balls, other than golf balls and table-tennis balls: | |
| 9506.61.00 | --Lawn-tennis balls | Free |
| 9506.62.00 | --Inflatable | Free |
| 9506.69.00 | --Other | 5% |
| 9506.70.00 | -Ice skates and roller skates, including skating boots with skates attached | Free |
| 9506.9 | -Other: | |
| 9506.91.00 | --Articles and equipment for general physical exercise, gymnastics or athletics | 5%
CA:Free |
| 9506.99 | --Other: | |
| 9506.99.10 | ---Children's playground equipment | 5%
CA:Free |
| 9506.99.90 | ---Other | 5% |
| 9507 | FISHING RODS, FISH-HOOKS AND OTHER LINE FISHING TACKLE; FISH LANDING NETS, BUTTERFLY NETS AND SIMILAR NETS; DECOY "BIRDS" (OTHER THAN THOSE OF 9208 OR 9705) AND SIMILAR HUNTING OR SHOOTING REQUISITES: | |
| 9507.10.00 | -Fishing rods | Free |
| 9507.20.00 | -Fish-hooks, whether or not snelled | Free |
| 9507.30.00 | -Fishing reels | Free |
| 9507.90.00 | -Other | 5% |
| 9508 | TRAVELLING CIRCUSES AND TRAVELLING MENAGERIES; AMUSEMENT PARK RIDES AND WATER PARK AMUSEMENTS; FAIRGROUND AMUSEMENTS, INCLUDING SHOOTING GALLERIES; TRAVELLING THEATRES: | |
| 9508.10.00 | -Travelling circuses and travelling menageries | 5% |
| 9508.2 | -Amusement park rides and water park amusements: | |
| 9508.21.00 | --Roller coasters | Free |
| 9508.22.00 | --Carousels, swings and roundabouts | Free |
| 9508.23.00 | --Dodge'em cars | Free |
| 9508.24.00 | --Motion simulators and moving theatres | Free |
| 9508.25.00 | --Water rides | Free |
| 9508.26.00 | --Water park amusements | Free |
| 9508.29.00 | --Other | 5% |
| 9508.30.00 | -Fairground amusements | Free |
| 9508.40.00 | -Travelling theatres | Free |
96 CHAPTER 96
Miscellaneous manufactured articles
Notes.
| 9601 | WORKED IVORY, BONE, TORTOISE-SHELL, HORN, ANTLERS, CORAL, MOTHER-OF-PEARL AND OTHER ANIMAL CARVING MATERIAL, AND ARTICLES OF THESE MATERIALS (INCLUDING ARTICLES OBTAINED BY MOULDING): | |
| 9601.10.00 | -Worked ivory and articles of ivory | Free |
| 9601.90.00 | -Other | 5% |
| 9602 | WORKED VEGETABLE OR MINERAL CARVING MATERIAL AND ARTICLES OF THESE MATERIALS; MOULDED OR CARVED ARTICLES OF WAX, OF STEARIN, OF NATURAL GUMS OR NATURAL RESINS OR OF MODELLING PASTES, AND OTHER MOULDED OR CARVED ARTICLES, NOT ELSEWHERE SPECIFIED OR INCLUDED; WORKED, UNHARDENED GELATIN (EXCEPT GELATIN OF 3503) AND ARTICLES OF UNHARDENED GELATIN: | |
| 9602.00.10 | ---Empty gelatin capsules | Free |
| 9602.00.90 | ---Other | Free |
| 9603 | BROOMS, BRUSHES (INCLUDING BRUSHES CONSTITUTING PARTS OF MACHINES, APPLIANCES OR VEHICLES), HAND-OPERATED MECHANICAL FLOOR SWEEPERS, NOT MOTORISED, MOPS AND FEATHER DUSTERS; PREPARED KNOTS AND TUFTS FOR BROOM OR BRUSH MAKING; PAINT PADS AND ROLLERS; SQUEEGEES (OTHER THAN ROLLER SQUEEGEES): | |
| 9603.10.00 | -Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles | 5% |
| 9603.2 | -Tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: | |
| 9603.21.00 | --Tooth brushes, including dental-plate brushes | Free |
| 9603.29.00 | --Other | Free |
| 9603.30.00 | -Artists' brushes, writing brushes and similar brushes for the application of cosmetics | 5% |
| 9603.40.00 | -Paint, distemper, varnish or similar brushes (other than brushes of 9603.30.00); paint pads and rollers | Free |
| 9603.50.00 | -Other brushes constituting parts of machines, appliances or vehicles | 5% |
| 9603.90.00 | -Other | 5% |
| 9604.00.00 | HAND SIEVES AND HAND RIDDLES | Free |
| 9605.00.00 | TRAVEL SETS FOR PERSONAL TOILET, SEWING OR SHOE OR CLOTHES CLEANING | Free |
| 9606 | BUTTONS, PRESS-FASTENERS, SNAP-FASTENERS AND PRESS-STUDS, BUTTON MOULDS AND OTHER PARTS OF THESE ARTICLES; BUTTON BLANKS: | |
| 9606.10.00 | -Press-fasteners, snap-fasteners and press-studs and parts therefor | 5% |
| 9606.2 | -Buttons: | |
| 9606.21.00 | --Of plastics, not covered with textile material | 5% |
| 9606.22.00 | --Of base metal, not covered with textile material | Free |
| 9606.29.00 | --Other | 5% |
| 9606.30.00 | -Button moulds and other parts of buttons; button blanks | Free |
| 9607 | SLIDE FASTENERS AND PARTS THEREOF: | |
| 9607.1 | -Slide fasteners: | |
| 9607.11.00 | --Fitted with chain scoops of base metal | 5% |
| 9607.19.00 | --Other | Free |
| 9607.20.00 | -Parts | 5% |
| 9608 | BALL POINT PENS; FELT TIPPED AND OTHER POROUS-TIPPED PENS AND MARKERS; FOUNTAIN PENS, STYLOGRAPH PENS AND OTHER PENS; DUPLICATING STYLOS; PROPELLING OR SLIDING PENCILS; PEN-HOLDERS, PENCIL-HOLDERS AND SIMILAR HOLDERS; PARTS (INCLUDING CAPS AND CLIPS) OF THE FOREGOING ARTICLES, OTHER THAN THOSE OF 9609: | |
| 9608.10.00 | -Ball point pens | Free |
| 9608.20.00 | -Felt tipped and other porous-tipped pens and markers | Free |
| 9608.30 | -Fountain pens, stylograph pens and other pens: | |
| 9608.30.10 | ---Indian ink drawing pens | Free |
| 9608.30.90 | ---Other | Free |
| 9608.40.00 | -Propelling or sliding pencils | 5% |
| 9608.50.00 | -Sets of articles from two or more of the foregoing subheadings | Free |
| 9608.60.00 | -Refills for ball point pens, comprising the ball point and ink-reservoir | Free |
| 9608.9 | -Other: | |
| 9608.91.00 | --Pen nibs and nib points | Free |
| 9608.99.00 | --Other | Free |
| 9609 | PENCILS (OTHER THAN PENCILS OF 9608), CRAYONS, PENCIL LEADS, PASTELS, DRAWING CHARCOALS, WRITING OR DRAWING CHALKS AND TAILORS' CHALKS: | |
| 9609.10.00 | -Pencils and crayons, with leads encased in a sheath | Free |
| 9609.20.00 | -Pencil leads, black or coloured | Free |
| 9609.90.00 | -Other | Free |
| 9610.00.00 | SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED | Free |
| 9611.00.00 | DATE, SEALING OR NUMBERING STAMPS, AND THE LIKE (INCLUDING DEVICES FOR PRINTING OR EMBOSSING LABELS), DESIGNED FOR OPERATING IN THE HAND; HAND-OPERATED COMPOSING STICKS, AND HAND PRINTING SETS INCORPORATING SUCH COMPOSING STICKS | Free |
| 9612 | TYPEWRITER OR SIMILAR RIBBONS, INKED OR OTHERWISE PREPARED FOR GIVING IMPRESSIONS, WHETHER OR NOT ON SPOOLS OR IN CARTRIDGES; INK-PADS, WHETHER OR NOT INKED, WITH OR WITHOUT BOXES: | |
| 9612.10.00 | -Ribbons | Free |
| 9612.20.00 | -Ink-pads | 5% |
| 9613 | CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL, AND PARTS THEREOF OTHER THAN FLINTS AND WICKS: | |
| 9613.10.00 | -Pocket lighters, gas fuelled, non-refillable | Free |
| 9613.20.00 | -Pocket lighters, gas fuelled, refillable | Free |
| 9613.80 | -Other lighters: | |
| 9613.80.10 | ---Table lighters | Free |
| 9613.80.90 | ---Other | 5% |
| From 1 January 2005 | 10%
DC:5% |
|
| From 1 January 2010 | 5% | |
| 9613.90.00 | -Parts | Free |
| 9614.00.00 | SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS, AND PARTS THEREOF | Free |
| 9615 | COMBS, HAIR-SLIDES AND THE LIKE; HAIR PINS, CURLING PINS, CURLING GRIPS, HAIR-CURLERS AND THE LIKE, OTHER THAN THOSE OF 8516, AND PARTS THEREOF: | |
| 9615.1 | -Combs, hair-slides and the like: | |
| 9615.11.00 | --Of hard rubber or plastics | Free |
| 9615.19.00 | --Other | Free |
| 9615.90.00 | -Other | Free |
| 9616 | SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS: | |
| 9616.10.00 | -Scent sprays and similar toilet sprays, and mounts and heads therefor | Free |
| 9616.20.00 | -Powder-puffs and pads for the application of cosmetics or toilet preparations | Free |
| 9617.00.00 | VACUUM FLASKS AND OTHER VACUUM VESSELS, COMPLETE; PARTS THEREOF OTHER THAN GLASS INNERS | Free |
| 9618.00.00 | TAILORS' DUMMIES AND OTHER LAY FIGURES; AUTOMATA AND OTHER ANIMATED DISPLAYS USED FOR SHOP WINDOW DRESSING | Free |
| 9619 | SANITARY TOWELS (PADS) AND TAMPONS, NAPKINS (DIAPERS), NAPKIN LINERS AND SIMILAR ARTICLES, OF ANY MATERIAL: | |
| 9619.00.10 | ---Goods, of paper pulp, paper, cellulose wadding or webs of cellulose fibres or of textile wadding, as follows:
(a) incontinence pads, whether or not having an adhesive strip; (b) pants or napkins for adults |
Free |
| 9619.00.2 | ---Goods, NSA, of paper pulp, paper, cellulose wadding or webs of cellulose fibres or of textile wadding: | |
| 9619.00.21 | ----Tampons | Free |
| 9619.00.29 | ----Other | Free |
| 9619.00.30 | ---Sanitary articles, NSA, being women's or girls' briefs or panties or men's or boys' underpants or briefs | Free |
| From 1 January 2015 | 5% | |
| 9619.00.4 | ---Garments, NSA: | |
| 9619.00.41 | ----For babies | Free |
| From 1 January 2015 | 5% | |
| 9619.00.49 | ----Other | 5% |
| From 1 January 2015 | 5% | |
| 9619.00.50 | ---Clothing accessories | Free |
| 9619.00.60 | ---Sanitary articles of plastics, NSA | Free |
| 9619.00.90 | ---Other textile articles | Free |
| 9620 | MONOPODS, BIPODS, TRIPODS AND SIMILAR ARTICLES: | |
| 9620.00.10 | ---Solely or principally for machines of 8471 | Free |
| 9620.00.20 | ---For other machines of Chapter 84 | Free |
| 9620.00.30 | ---Solely or principally for apparatus of 8519 to 8521 or 8524 to 8528 | Free |
| From 1 July 2018 | 3.75% | |
| From 1 July 2019 | Free | |
| 9620.00.40 | ---For goods of Chapter 90 or 92 | Free |
| 9620.00.9 | ---Other: | |
| 9620.00.91 | ----Of plastics | 5%
CA:Free |
| 9620.00.92 | ----Of iron or steel | Free |
| 9620.00.93 | ----Of wood or of graphite or other carbon | 5%
DCS:4% DCT:5% |
| 9620.00.94 | ----Of nickel or tin | Free |
| 9620.00.99 | ----Other | Free |
Works of art, collectors' pieces and antiques
97 CHAPTER 97
Works of art, collectors' pieces and antiques
Notes.
| 9701 | PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF 4906.00.00 AND OTHER THAN HAND-PAINTED OR HAND-DECORATED MANUFACTURED ARTICLES; COLLAGES, MOSAICS AND SIMILAR DECORATIVE PLAQUES: | |
| 9701.2 | -Of an age exceeding 100 years: | |
| 9701.21.00 | --Paintings, drawings and pastels | Free |
| 9701.22.00 | Mosaics | Free |
| 9701.29.00 | --Other | Free |
| 9701.9 | -Other: | |
| 9701.91.00 | --Paintings, drawings and pastels | Free |
| 9701.92.00 | --Mosaics | Free |
| 9701.99.00 | --Other | Free |
| 9702 | ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS: | |
| 9702.10.00 | -Of an age exceeding 100 years | Free |
| 9702.90.00 | -Other | Free |
| 9703 | ORIGINAL SCULPTURE AND STATUARY, IN ANY MATERIAL: | |
| 9703.10.00 | -Of an age exceeding 100 years | Free |
| 9703.90.00 | -Other | Free |
| 9704.00.00 | POSTAGE OR REVENUE STAMPS, STAMP-POSTMARKS, FIRST-DAY COVERS, POSTAL STATIONERY (STAMPED PAPER), AND THE LIKE, USED OR UNUSED, OTHER THAN THOSE OF 4907 | Free |
| 9705 | COLLECTIONS AND COLLECTORS' PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST: | |
| 9705.10.00 | -Collections and collectors' pieces of archaeological, ethnographic or historical interest | Free |
| 9705.2 | -Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: | |
| 9705.21.00 | --Human specimens and parts thereof | Free |
| 9705.22.00 | --Extinct or endangered species and parts thereof | Free |
| 9705.29.00 | --Other | Free |
| 9705.3 | -Collections and collectors' pieces of numismatic interest: | |
| 9705.31.00 | --Of an age exceeding 100 years | Free |
| 9705.39.00 | --Other | Free |
| 9706 | ANTIQUES OF AN AGE EXCEEDING 100 YEARS: | |
| 9706.10.00 | -Of an age exceeding 250 years | Free |
| 9706.10.00 | -Other | Free |
| Goods of a scientific, educational or cultural kind | |||
| Item | Description of goods | Rate of duty | |
| 1 | Goods, as prescribed by by-law, that are: | Free | |
| (a) | scientific instruments or apparatus to which Annex D to the Educational, Scientific and Cultural Materials Agreement, or Annex D to the Educational, Scientific and Cultural Materials Protocol, applies; or | ||
| (b) | of a scientific nature and covered by an agreement or arrangement between the Government of Australia and the government of another country or other countries on cooperation in the field of science and technology | ||
| 2 | Specimens of materials or substances, where: | Free | |
| (a) | the property values of one or more of those specimens are sufficiently homogeneous and/or well established to be used for the calibration of an apparatus, the assessment of a measurement method or the assignment of a value to a material; or | ||
| (b) | the specimens are to be used for the comparison and assessment of laboratory practices; or | ||
| (c) | the specimens are to be examined as part of a program of developing a reference material | ||
| 3 | Goods, as prescribed by by-law, that are: | Free | |
| (a) | books, publications or documents to which Annex A to the Educational, Scientific and Cultural Materials Agreement, or Annex A to the Educational, Scientific and Cultural Materials Protocol, applies; or | ||
| (b) | visual or auditory materials to which Annex C to the Educational, Scientific and Cultural Materials Agreement, or Annex C.2 to the Educational, Scientific and Cultural Materials Protocol, applies | ||
| 4 | Goods, as prescribed by by-law, that are calendars, catalogues, overseas travel literature, overseas price lists or other overseas printed matter | Free | |
| 5 | Goods that are: | Free | |
| (a) | printed matter, including printed pictures and photographs, that is the property of any public institution and is intended for deposit with, or exhibition in, that institution; or | ||
| (b) | pictorial illustrations for teaching purposes in universities, colleges, schools or public institutions | ||
| 6 | Goods, as prescribed by by-law, classified under heading 3705 of Schedule 3 (about certain photographic plates and film) | Free | |
| 7 | Works of art or collectors' pieces: | Free | |
| (a) | to which Annex B to the Educational, Scientific and Cultural Materials Agreement, or Annex B to the Educational, Scientific and Cultural Materials Protocol, applies; and | ||
| (b) | that are consigned to a library, museum, gallery or institution that is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997 and is endorsed under Subdivision 30-BA of that Act as a deductible gift recipient | ||
| 8 | Goods, as prescribed by by-law, that are: | Free | |
| (a) | theatrical costumes or props; or | ||
| (b) | traditional costumes |
Note:
Educational, Scientific and Cultural Materials Agreement and Educational, Scientific and Cultural Materials Protocol are defined in subsection 3(1).
| Goods for international bodies or persons or goods relating to offshore areas | |||
| Item | Description of goods | Rate of duty | |
| 9 | Goods, as prescribed by by-law, that are: | Free | |
| (a) | for the official use of an international organisation established by agreement between the Government of Australia and the government of another country or other countries; or | ||
| (b) | for the official or personal use of an official of such an international organisation; or | ||
| (c) | covered by the Agreement between the Government of Australia and the European Space Agency for a Co-operative Space Vehicle Tracking Program, done at Capetown on 5 October 2011 | ||
| 10 | Goods, as prescribed by by-law, that: | Free | |
| (a) | at the time they are entered for home consumption, are owned by the government of a foreign country and are for the official use of that government; and | ||
| (b) | are not to be used for the purposes of trade | ||
| 11 | Goods, as prescribed by by-law, that are for use by, or for sale to, persons the subject of a Status of Forces Agreement between the Government of Australia and the government of another country or other countries | Free | |
| 12 | Goods, as prescribed by by-law, that, at the time they are entered for home consumption, are for the official use of a Trade Commissioner of any country | Free | |
| 13 | Goods, as prescribed by by-law, in relation to which the customs procedures of the Commonwealth are to be applied in the manner mentioned in Article 16 of the Treaty between Australia and the Independent State of Papua New Guinea concerning Sovereignty and Maritime Boundaries in the area between the two Countries, including the area known as Torres Strait, and Related Matters, done at Sydney on 18 December 1978 | Free | |
| 14 | Goods, as prescribed by by-law, that are for use in an activity that is one of the Petroleum Activities within the meaning of the Timor Sea Maritime Boundaries Treaty and takes place in: | Free | |
| (a) | the Greater Sunrise special regime area within the meaning of the Seas and Submerged Lands Act 1973; or | ||
| (b) | the Greater Sunrise pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or | ||
| (c) | the area in or above the Bayu-Undan Gas Field within the meaning of the Timor Sea Maritime Boundaries Treaty; or | ||
| (d) | the Bayu-Undan pipeline international offshore area within the meaning of the Offshore Petroleum and Greenhouse Gas Storage Act 2006; or | ||
| (e) | the area in or above the Kitan Oil Field within the meaning of the Timor Sea Maritime Boundaries Treaty |
Note:
For item 13, the text of the Treaty is set out in Australian Treaty Series 1985 No. 4 (). In 2012, the text of a Treaty in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).
| Goods that are personal effects | ||||
| Item | Description of goods | Rate of duty | ||
| 15 | Goods, as prescribed by by-law, that are: | Free | ||
| (a) | goods imported by passengers or members of the crew of ships or aircraft; | |||
| (b) | goods that: | |||
| (i) | at the time they are approved for delivery for home consumption, are the property of a person who has arrived in Australia on an international flight within the meaning of section 96B of the Customs Act 1901; and | |||
| (ii) | were purchased by that person in an inwards duty free shop within the meaning of that section; or | |||
| (c) | goods brought into, or sent to, Australia by such members of the Defence Force stationed outside Australia as are prescribed by by-law; or | |||
| (d) | goods imported by members of the forces of Canada, New Zealand or the United Kingdom; or | |||
| (e) | passengers' personal effects, furniture or household goods |
| Goods that are returned to Australia | ||||
| Item | Description of goods | Rate of duty | ||
| 16 | Goods that are covered by an article of a free trade agreement between Australia and one or more other countries, being an article that is prescribed by by-law and that relates to the export of goods from Australia for one or more of the following: | Free | ||
| (a) | repair; | |||
| (b) | renovation; | |||
| (c) | alteration; | |||
| (d) | other similar processes | |||
| 17 | Goods, as prescribed by by-law: | Free | ||
| (a) | that have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and | |||
| (b) | that are not goods to which item 17A of this Schedule applies | |||
| 17A | Goods produced in Australia that: | The sum of:
(a) the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and (b) the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods) NZ/PG/FI/DC/DCS/DCT/ LDC/SG/US/TH/PE/CL/AANZ/PI/TPP/MY/ID/KR/IN/JP/CN/HK/RCEP/UK/AE: the sum of: (a) the amount of duty that would apply to each tradex component and drawback component if each component were imported separately; and (b) the amount of duty that would apply to each excise component if each component were imported separately (disregarding duty to the extent that it is worked out by reference to a percentage of the value of goods) |
||
| (a) | have been exported from Australia and returned to Australia without having been subject to any treatment, repair, renovation, alteration or any other process since their export; and | |||
| (b) | contain one or more of the following: | |||
| (i) | components (the tradex components ) previously imported by the holder of a tradex order under the Tradex Scheme Act 1999 in which the components were specified, except components on which tradex duty has been paid under section 21 of that Act; | |||
| (ii) | components (the drawback components ) in respect of which there has been a drawback or refund of any duties of the Commonwealth; | |||
| (iii) | components (the excise components ) that, at a time before they were exported, were excisable goods (within the meaning of the Excise Act 1901 ) in respect of which excise duty (payable under the Excise Tariff Act 1921 ) was not paid | |||
| 18 | Goods: | Free | ||
| (a) | that were previously imported into Australia, that have been returned after repair overseas free of charge under warranty and that are neither upgraded goods nor goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth; or | |||
| (b) | that are supplied free of charge under warranty, or as part of a global product safety recall, to replace goods (the replaced goods ) previously imported into Australia, and that are neither upgraded goods nor goods to replace goods which have reached the end of their operational life, where: | |||
| (i) | the replaced goods are of no commercial value, the replaced goods have been or will be destroyed or the replaced goods have been or will be exported and will not be re-imported under any item of this Schedule; and | |||
| (ii) | the replaced goods are not goods in respect of which there has been a drawback or refund of any duties, taxes or charges of the Commonwealth | |||
| 19 | Goods: | Free | ||
| (a) | that a tariff concession order under section 269Q of the Customs Act 1901 declares are goods to which this item applies; and | |||
| (b) | whose identity has not been altered since the day they were exported from Australia | |||
| 20 | Goods, as prescribed by by-law, that satisfy the following: | The applicable percentage of the cost, as determined by the Comptroller-General of Customs, of materials, labour and other charges involved in the repair or renovation
NZ/PG/FI/DC/DCS/LDC/ SG/US/TH/PE/CL/AANZ/TPP/KR/IN/JP/CN/RCEP/UK/AE: the applicable percentage of the cost, as determined by the Comptroller-General of Customs, of materials, labour and other charges involved in the repair or Renovation |
||
| (a) | either: | |||
| (i) | they have been exported from Australia for repair or renovation and returned after being repaired or renovated; or | |||
| (ii) | they are part of a batch repair process to replace goods exported from Australia for repair or renovation; | |||
| (b) | they are not new or upgraded versions of the exported goods; | |||
| (c) | they are not goods to which item 16, 18 or 19 of this Schedule applies; | |||
| (d) | under Schedule 3, 5, 6, 6A, 7, 8, 8B, 10, 10A, 11, 12, 14, 15 or 16, duty on the goods is worked out by reference to a percentage (the applicable percentage ) of the value of the goods |
| Goods that are to be exported from Australia | |||
| Item | Description of goods | Rate of duty | |
| 21 | Goods, as prescribed by by-law, that are: | Free | |
| (a) | imported for repair or alteration; and | ||
| (b) | to be exported from Australia | ||
| 21A | Goods that are specified in a tradex order in force under the Tradex Scheme Act 1999 and are imported by the holder of that order | Free | |
| 22 | The following goods: | In respect of the goods on or in the containers: the rate of duty that would apply to the goods if they were imported separately
In respect of the containers: |
|
| (a) | goods, as prescribed by by-law, that are imported on or in containers, as prescribed by by-law, where the containers will be exported without being put to any other use; | ||
| (b) | those containers | ||
| Free | |||
| NZ/PG/FI/DC/DCS/LDC/ SG/US/TH/PE/CL/AANZ/PI/TPP/MY/ID/KR/IN/JP/CN/HK/RCEP/UK/AE: in respect of the goods on or in the containers: the rate of duty that would apply to the goods if they were imported separately
NZ/PG/FI/DC/DCS/LDC/ SG/US/TH/PE/CL/AANZ/PI/TPP/MY/ID/KR/IN/JP/CN/HK/RCEP/UK/AE: in respect of the containers: |
|||
| Free |
| Goods that are donations or bequests | |||
| Item | Description of goods | Rate of duty | |
| 23 | Goods, as prescribed by by-law, that have been: | Free | |
| (a) | donated or bequeathed by a person, company or organisation resident or established outside Australia to an organisation established in Australia that is:
(i) a registered charity; or (ii) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in subsection 30-100(1) of the Income Tax Assessment Act 1997; or |
||
| (b) | donated or bequeathed to the public or to a public institution | ||
| 24 | Goods that: | Free | |
| (a) | are not to be sold or to be used for the purposes of trade; and | ||
| (b) | the Collector (within the meaning of subsection 8(1) of the Customs Act 1901) is satisfied became the property of the importer under the will or the intestacy of a deceased person at a time when the importer was resident or established in Australia |
| Goods that are trophies, decorations, medallions, certificates or prizes | |||
| Item | Description of goods | Rate of duty | |
| 25 | Goods, as prescribed by by-law, that are: | Free | |
| (a) | trophies won outside Australia; or | ||
| (b) | decorations, medallions or certificates awarded outside Australia; or | ||
| (c) | trophies or prizes sent by donors resident outside Australia for presentation or competition in Australia |
| Goods of low value | ||
| Item | Description of goods | Rate of duty |
| 26 | Goods, as prescribed by by-law, whose value is less than the amount prescribed by by-law | Free |
| 27 | Samples, as prescribed by by-law | Free |
| Goods for persons with disabilities | |||
| Item | Description of goods | Rate of duty | |
| 28 | Aids and appliances, as prescribed by by-law, for persons with disabilities | Free | |
| 29 | Goods, as prescribed by by-law, that are: | Free | |
| (a) | goods for persons with disabilities; and | ||
| (b) | goods to which Annex E to the Educational, Scientific and Cultural Materials Agreement, or Annex E to the Educational, Scientific and Cultural Materials Protocol, applies | ||
| 30 | Components or materials for use in the manufacture or repair of invalid carriages | Free |
Note:
Educational, Scientific and Cultural Materials Agreement and Educational, Scientific and Cultural Materials Protocol are defined in subsection 3(1).
| Goods that are textiles, clothing or footwear | ||
| Item | Description of goods | Rate of duty |
| 31 | Goods that are Qualifying Goods, as defined in the terms and conditions of the SPARTECA (TCF Provisions) Scheme, entered for home consumption on or before 31 December 2014 | Free |
| 32 | Textiles, clothing and footwear, as prescribed by by-law | Free |
| 33 | Goods which, apart from paragraph (b) of Note 1 to Chapter 90 of Schedule 3 (about supporting belts or other support articles of textile material), would be classified under that Chapter | Free |
| Goods relating to transport | |||||
| Item | Description of goods | Rate of duty | |||
| 34 | Aircraft parts, materials or test equipment for use in the manufacture, repair, maintenance or modification of aircraft, except the following: | Free | |||
| (a) | textiles and goods made from textiles; | ||||
| (b) | goods for use in the servicing of aircraft | ||||
| 35 | Parts of vessels, or materials, for use in the construction, modification or repair of vessels exceeding 150 gross construction tons as defined by by-law | Free | |||
| 36 | Vehicles aged 30 years or more that are: | Free | |||
| (a) | utilities or pick-ups, having a g.v.w. (within the meaning of Additional Note 8 to Chapter 87 of Schedule 3) not exceeding 3.5 tonnes, classified under subheading 8704.21.10, 8704.31.10, 8704.41.10 or 8704.51.10 of Schedule 3; or | ||||
| (b) | passenger motor vehicles | ||||
| 37 | Used or second-hand passenger motor vehicles, as prescribed by by-law | 5% | |||
| US:5% | |||||
| TH:5% | |||||
| CA:Free | |||||
| JP:5% | |||||
| 38 | Goods, as prescribed by by-law, where: | Free | |||
| (a) | the goods are vehicle components for use as original equipment in the assembly or manufacture of vehicles; and | ||||
| (b) | the vehicles are of a kind which, if imported, would be: | ||||
| (i) | classified under heading 8702, 8704 or 8705, or subheading 8701.21.00, 8701.22.00, 8701.23.00, 8701.24.00, 8701.29.00, 8703.22.20, 8703.23.20, 8703.24.20, 8703.31.20, 8703.32.20, 8703.33.20, 8703.40.20 (except vehicles of a cylinder capacity not exceeding 1 000 cm3), 8703.50.20, 8703.60.20 (except vehicles of a cylinder capacity not exceeding 1 000 cm3), 8703.70.20, 8703.80.20 or 8703.90.20, of Schedule 3; or | ||||
| (ii) | classified as tractors for dumpers under subheading 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90 of Schedule 3 | ||||
| 39 | Goods, as prescribed by by-law, that are for use in the testing, quality control, manufacturing evaluation or engineering development of: | Free | |||
| (a) | motor vehicles manufactured by motor vehicle producers registered under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) or original equipment components for inclusion in such motor vehicles; or | ||||
| (b) | motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by motor vehicle producers, or automotive service providers, registered under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) or components for inclusion in such motor vehicles | ||||
| 39A | Goods, as prescribed by by-law, that are for use in the testing, quality control, manufacturing evaluation or engineering development of: | Free | |||
| (a) | motor vehicles designed or engineered, or in the process of being designed or engineered, in Australia by a person who was registered as an automotive service provider under the Automotive Transformation Scheme (within the meaning of the Automotive Transformation Scheme Act 2009) on 30 March 2021; or | ||||
| (b) | components for inclusion in such motor vehicles; | ||||
| where the time for working out the rate of duty on the goods is in the period beginning on 1 April 2021 and ending at the end of 30 June 2025 | |||||
| 40 | Aluminised steel classified under subheading 7210.61.00, 7210.69.00 or 7212.50.00 of Schedule 3 and for use in the manufacture of automotive muffler exhaust systems or components | Free | |||
| 41 | Goods, as prescribed by by-law, that are for use in a space project authorised by the Minister administering the Space (Launches and Returns) Act 2018 | Free |
| Goods that are robots or prototypes | ||
| Item | Description of goods | Rate of duty |
| 42 | Robots, as prescribed by by-law, or parts or accessories that are suitable for use solely or principally with such robots | Free |
| 43 | Goods, as prescribed by by-law, that are for use as prototypes | Free |
| Goods relating to manufacturing | ||||
| Item | Description of goods | Rate of duty | ||
| 44 | Goods, including machinery, equipment, or their components, as prescribed by by-law, that are entered for home consumption on or before 31 December 2017 and are for use in any of the following industries: | Free | (a) | mining; |
| (b) | resource processing; | |||
| (c) | agriculture; | |||
| (d) | food processing; | |||
| (e) | food packaging; | |||
| (f) | manufacturing (within the meaning of the Australian and New Zealand Standard Industrial Classification (ANZSIC)); | |||
| (g) | gas supply; | |||
| (h) | power supply; | |||
| (i) | water supply | |||
| 45 | Goods, as prescribed by by-law, where: | The rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components
NZ/PG/FI/DC/DCS/LDC/ SG/US/TH/PE/CL/AANZ/PI/TPP/MY/ID/KR/IN/JP/CN/HK/RCEP/UK/AE: the rate of duty that would apply to the goods if they were the completed machine or equipment of which they are components |
||
| (a) | the goods are original components of a completed machine or equipment to which a single tariff classification would apply under a heading or subheading in Chapter 84, 85, 86, 87, 89 or 90 of Schedule 3 if the completed machine or equipment were imported; and | |||
| (b) | all the components: | |||
| (i) | are ordered from a single overseas supplier; and | |||
| (ii) | are shipped to Australia by the same supplier; and | |||
| (iii) | were available for shipment to Australia at the one time; and | |||
| (iv) | arrive in Australia on 2 or more vessels or aircraft; and | |||
| (c) | item 44 of this Schedule does not apply to the goods | |||
| 46 | Raw materials and intermediate goods, as prescribed by by-law, that: | Free | ||
| (a) | are classified under heading 5903, or within Chapter 28, 29, 32, 34, 35, 37, 38, 39 or 48, of Schedule 3; and | |||
| (b) | in the opinion of the Minister, have a substantial and demonstrable performance advantage, in the production of a specific end product, over substitutable goods produced in Australia | |||
| 47 | Metal materials and goods, as prescribed by by-law, that: | Free | ||
| (a) | are classified within Chapters 72 to 82 of Schedule 3; and | |||
| (b) | in the opinion of the Minister, have a substantial and demonstrable performance advantage, in the packaging of food, over materials and goods currently available in Australia | |||
| 48 | Goods, as prescribed by by-law, that are classified under heading 3814.00.00, 3908, 4801, 4802, 4810 or 4811, or subheading 2836.20.00, 2903.71.00, 2903.72.00, 2903.73.00, 2903.74.00, 2903.75.00, 2903.79.10, 2905.16.00, 2905.19.10, 2912.60.00, 2915.70.00, 2915.90.00, 3503.00.10, 3701.30.00, 3701.91.00, 3701.99.00, 3702.32.90, 3702.39.90, 3702.44.90, 3702.96.90, 3907.6, 3907.70.00 or 3907.9, of Schedule 3 | Free | ||
| 49 | Aluminium sheet, as prescribed by by-law, that is classified under subheading 7606.12.00 or 7606.92.00 of Schedule 3 and is used in the manufacture of aluminium cans | Free | ||
| 50 | Goods that a tariff concession order, under Part XVA of the Customs Act 1901 , declares are goods to which this item applies: | |||
| (a) | goods except goods classified under subheading 3817.00.10, or heading 3819.00.00, of Schedule 3; or | Free
|
||
| (b) | goods classified under subheading 3817.00.10 of Schedule 3; or | $0.38143/L
NZ/PG/FI/DC/LDC/SG/US/ TH/PE/CL/AANZ/PI/TPP/MY/ID/KR/IN/JP/CN/HK/RCEP/UK/AE:$0.38143/L |
||
| (c) | goods classified under heading 3819.00.00 of Schedule 3: | |||
| (i) | as prescribed by by-law; or | Free | ||
| (ii) | other | $0.142/L
NZ/PG/FI/ DC/LDC/ SG/US/TH/PE/CL/AANZ/PI/TPP/MY/ID/KR/IN/JP/CN/HK/RCEP/UK/AE: $0.142/L |
||
| 51 | Goods, as prescribed by by-law, where: | Free | ||
| (a) | the goods are machinery; and | |||
| (b) | the machinery incorporates, or is imported with, other goods which makes the machinery not eligible for a tariff concession order under Part XVA of the Customs Act 1901 |
| Goods exempt from the Product Stewardship Oil Levy | ||
| Item | Description of goods | Rate of duty |
| 52 | Goods, as prescribed by by-law, that are classified under heading 2710, 3403 or 3811 of Schedule 3 | Free |
| 53 | Goods: | 5%
SG:5% US:5% TH:5% PE:5% CL:5% AANZ:5% PI:5% TPP:5% MY:5% ID:5% KR:5% IN:5% JP:5% CN:5% HK:5% RCEP:5% UK:5% AE:5% |
| (a) | as prescribed by by-law, that are classified under heading 3819.00.00 of Schedule 3; and | |
| (b) | that are not goods to which item 50 of this Schedule applies |
| Miscellaneous goods | |||||
| Item | Description of goods | Rate of duty | |||
| 54 | Handicrafts, as prescribed by by-law | Free | |||
| 55 | Cheese and curd, as prescribed by by-law, that are classified under subheading 0406.10.00, 0406.20.00, 0406.30.00, 0406.40.90 or 0406.90.90 of Schedule 3 | $0.096/kg
DC:$0.096/kg, less 5% DCS:$0.096/kg, less 5% |
|||
| 56 | Goods in respect of which the following apply: | Free | |||
| (a) | either: | ||||
| (i) | the goods are kits containing either or both medicaments and placebos, the kits do not indicate whether their contents are medicaments or placebos, the kits are imported for use in a clinical trial in Australia and the kits satisfy the requirements prescribed by by- law; or | ||||
| (ii) | the goods are placebos imported for use in a clinical trial in Australia; | ||||
| (b) | all requirements imposed by the laws of the Commonwealth, relating to the importation of the goods, have been complied with | ||||
| 57 | Goods, as prescribed by by-law, where: | Free | |||
| (a) | the goods are medical products or hygiene products; or | ||||
| (b) | both of the following apply: | ||||
| (i) | the goods are ingredients to be used in the production of medicaments or other goods; | ||||
| (ii) | the medicaments or other goods, if imported, would be classified under Chapter 30 of Schedule 3; or | ||||
| (c) | both of the following apply: | ||||
| (i) | the goods are containers to be used for containing medicaments or other goods; | ||||
| (ii) | the medicaments or other goods, if imported, would be classified under Chapter 30 of Schedule 3. | ||||
| 58 | Goods that are for use in the program known as the F-35 Lightning II Joint Strike Fighter Program | Free | |||
| 58A | Goods that are for use under the Geelong Treaty | Free | |||
| 59 | Goods, as prescribed by by-law, for use in connection with an international sporting event prescribed by the by-law | Free |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to subheadings in Chapter 24 of Sch 3 as specified in an item in Sch 4A increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 4A increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2208.20.10 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Singaporean originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item |
Heading or subheading
in Schedule 3 |
Rate |
| 1 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.71 | $8.39/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.72 | $26.28/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.79 | $34.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.91 | $82.76/L of alcohol |
| 8 | 2203.00.99 | $82.76/L of alcohol |
| 9 | 2204.10.23 | $82.76/L of alcohol |
| 10 | 2204.10.29 | $82.76/L of alcohol |
| 11 | 2204.10.83 | $82.76/L of alcohol |
| 12 | 2204.10.89 | $82.76/L of alcohol |
| 13 | $82.76/L of alcohol | |
| 14 | 2204.21.90 | $82.76/L of alcohol |
| 15 | 2204.22.30 | $82.76/L of alcohol |
| 16 | 2204.22.90 | $82.76/L of alcohol |
| 17 | 2204.29.30 | $82.76/L of alcohol |
| 18 | 2204.29.90 | $82.76/L of alcohol |
| 19 | 2205.10.30 | $82.76/L of alcohol |
| 20 | 2205.10.90 | $82.76/L of alcohol |
| 21 | 2205.90.30 | $82.76/L of alcohol |
| 22 | 2205.90.90 | $82.76/L of alcohol |
| 23 | 2206.00.13 | $82.76/L of alcohol |
| 24 | 2206.00.14 | $82.76/L of alcohol |
| 25 | 2206.00.21 | $82.76/L of alcohol |
| 26 | 2206.00.22 | $82.76/L of alcohol |
| 27 | 2206.00.23 | $82.76/L of alcohol |
| 28 | 2206.00.24 | $82.76/L of alcohol |
| 29 | 2206.00.52 | $82.76/L of alcohol |
| 30 | 2206.00.59 | $82.76/L of alcohol |
| 31 | 2206.00.62 | $82.76/L of alcohol |
| 32 | 2206.00.69 | $82.76/L of alcohol |
| 33 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 34 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36 | 2206.00.82 | $8.39/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.83 | $26.28/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.89 | $34.42/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.92 | $82.76/L of alcohol |
| 40 | 2206.00.99 | $82.76/L of alcohol |
| 41 | 2207.10.00 | $82.76/L of alcohol |
| 42 | 2207.20.10 | $0.403/L |
| 43 | 2208.20.10 | $77.30/L of alcohol |
| 44 | 2208.20.90 | $82.76/L of alcohol |
| 45 | 2208.30.00 | $82.76/L of alcohol |
| 46 | 2208.40.00 | $82.76/L of alcohol |
| 47 | 2208.50.00 | $82.76/L of alcohol |
| 48 | 2208.60.00 | $82.76/L of alcohol |
| 49 | 2208.70.00 | $82.76/L of alcohol |
| 50 | 2208.90.20 | $82.76/L of alcohol |
| 51 | 2208.90.90 | $82.76/L of alcohol |
| 52 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 53 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 54 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2402.10.20 | $0.69858/stick |
| 56 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 57 | 2402.20.20 | $0.69858/stick |
| 58 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 59 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2403.19.10 | $0.69858/stick |
| 61 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 62 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 64 | 2707.10.00 | $0.403/L |
| 65 | 2707.20.00 | $0.403/L |
| 66 | 2707.30.00 | $0.403/L |
| 67 | 2707.50.00 | $0.403/L |
| 68 | 2709.00.90 | $0.403/L |
| 69 | 2710.12.61 | $0.03556/L |
| 70 | 2710.12.62 | $0.403/L of gasoline
plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend |
| 71 | 2710.12.69 | $0.403/L |
| 72 | 2710.12.70 | $0.403/L |
| 73 | 2710.19.16 | $0.403/L |
| 74 | 2710.19.22 | $0.403/L of diesel
plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend |
| 75 | 2710.19.28 | $0.403/L |
| 76 | 2710.19.40 | $0.03556/L |
| 77 | 2710.19.51 | $0.403/L |
| 78 | 2710.19.52 | $0.403/L |
| 79 | 2710.19.53 | $0.403/L |
| 80 | 2710.19.70 | $0.403/L |
| 81 | 2710.19.91 | $0.142/L |
| 82 | 2710.19.92 | $0.142/kg |
| 83 | 2710.20.00 | $0.403/L of biodiesel
plus $0.403/L of ethanol (if any) plus $0.403/L of other substances in the blend |
| 84 | 2710.91.16 | $0.403/L |
| 85 | 2710.91.22 | $0.403/L of diesel
plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend |
| 86 | 2710.91.28 | $0.403/L |
| 87 | 2710.91.40 | $0.03556/L |
| 88 | 2710.91.51 | $0.403/L |
| 89 | 2710.91.52 | $0.403/L |
| 90 | 2710.91.53 | $0.403/L |
| 91 | 2710.91.61 | $0.03556/L |
| 92 | 2710.91.62 | $0.403/L of gasoline
plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend |
| 93 | 2710.91.69 | $0.403/L |
| 94 | 2710.91.70 | $0.403/L |
| 95 | 2710.91.80 | $0.403/L of biodiesel
plus $0.403/L of ethanol (if any) plus $0.403/L of other substances in the blend |
| 96 | 2710.91.91 | $0.142/L |
| 97 | 2710.91.92 | $0.142/kg |
| 98 | 2710.99.16 | $0.403/L |
| 99 | 2710.99.22 | $0.403/L of diesel
plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend |
| 100 | 2710.99.28 | $0.403/L |
| 101 | 2710.99.40 | $0.03556/L |
| 102 | 2710.99.51 | $0.403/L |
| 103 | 2710.99.52 | $0.403/L |
| 104 | 2710.99.53 | $0.403/L |
| 105 | 2710.99.61 | $0.03556/L |
| 106 | 2710.99.62 | $0.403/L of gasoline
plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend |
| 107 | 2710.99.69 | $0.403/L |
| 108 | 2710.99.70 | $0.403/L |
| 109 | 2710.99.80 | $0.403/L of biodiesel
plus $0.403/L of ethanol (if any) plus $0.403/L of other substances in the blend |
| 110 | 2710.99.91 | cell, substitute: |
| 111 | 2710.99.92 | $0.142/kg |
| 112 | 2711.11.00 | $0.276/kg |
| 113 | 2711.12.10 | $0.132/L |
| 114 | 2711.13.10 | $0.132/L |
| 115 | 2711.21.10 | $0.276/kg |
| 116 | 2902.20.00 | $0.403/L |
| 117 | 2902.30.00 | $0.403/L |
| 118 | 2902.41.00 | $0.403/L |
| 119 | 2902.42.00 | $0.403/L |
| 120 | 2902.43.00 | $0.403/L |
| 121 | 2902.44.00 | $0.403/L |
| 122 | 3403.11.10 | $0.142/kg |
| 123 | 3403.11.90 | $0.142/L |
| 124 | 3403.19.10 | $0.142/kg |
| 125 | 3403.19.90 | cell, substitute: $0.142/L |
| 126 | 3403.91.10 | $0.142/kg |
| 127 | 3403.91.90 | $0.142/L |
| 128 | 3403.99.10 | $0.142/kg |
| 129 | 3403.99.90 | $0.142/L |
| 130 | 3811.21.10 | $0.142/kg |
| 131 | 3811.21.90 | $0.142/L |
| 132 | 3817.00.10 | $0.403/L |
| 133 | 3819.00.00 | $0.142/L |
| 134 | 3824.99.30 | $0.403/L of gasoline
plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend |
| 135 | 3824.99.40 | $0.403/L of diesel
plus $0.403/L of ethanol plus $0.403/L of other substances (if any) in the blend |
| 136 | 3826.00.10 | $0.403/L |
| 137 | 3826.00.20 | $0.403/L of biodiesel
plus $0.403/L of ethanol (if any) plus $0.403/L of other substances in the blend |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 5 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31 /kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31 /kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 5 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 3 FEBRUARY 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2208.20.10 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| US originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 1A | (Repealed by No 77 of 2006.) | |
| 1B | (Repealed by No 77 of 2006.) | |
| 1 | (Repealed by No 74 of 2009.) | |
| 2 | (Repealed by No 74 of 2009.) | |
| 3 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.71 | $6.16/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.72 | $19.35/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.79 | $25.32/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8A | 2203.00.91 | $69.57/L of alcohol |
| 8B | 2203.00.99 | $69.57/L of alcohol |
| 9 | 2204.10.23 | $66.67/L of alcohol |
| 10 | 2204.10.29 | $60.92/L of alcohol |
| 11 | 2204.10.83 | $66.67/L of alcohol |
| 12 | 2204.10.89 | $60.92/L of alcohol |
| 13 | 2204.21.30 | $66.67/L of alcohol |
| 14 | 2204.21.90 | $60.92/L of alcohol |
| 14A | 2204.22.30 | $81.21/L of alcohol |
| 14B | 2204.22.90 | $81.21/L of alcohol |
| 15 | 2204.29.30 | $66.67/L of alcohol |
| 16 | 2204.29.90 | $60.92/L of alcohol |
| 17 | 2205.10.30 | $66.67/L of alcohol |
| 18 | 2205.10.90 | $60.92/L of alcohol |
| 19 | 2205.90.30 | $66.67/L of alcohol |
| 20 | 2205.90.90 | $60.92/L of alcohol |
| 20A | 2206.00.13 | $69.57/L of alcohol |
| 20B | 2206.00.14 | $69.57/L of alcohol |
| 20C | 2206.00.21 | $69.57/L of alcohol |
| 20D | 2206.00.22 | $69.57/L of alcohol |
| 20E | 2206.00.23 | $69.57/L of alcohol |
| 20F | 2206.00.24 | $69.57/L of alcohol |
| 21 | 2206.00.52 | $66.67/L of alcohol |
| 22 | 2206.00.59 | $60.92/L of alcohol |
| 23 | 2206.00.62 | $66.67/L of alcohol |
| 24 | 2206.00.69 | $60.92/L of alcohol |
| 25 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 26 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 27 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 27A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 27B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 27C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 28 | 2206.00.82 | $6.16/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 29 | 2206.00.83 | $19.35/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 30 | 2206.00.89 | $25.32/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 31 | 2206.00.92 | $66.67/L of alcohol |
| 32 | 2206.00.99 | $60.92/L of alcohol |
| 33 | 2207.10.00 | $60.92/L of alcohol |
| 34 | 2207.20.10 | $0.38143/L |
| 35 | 2208.20.10 | $56.88/L of alcohol |
| 36 | 2208.20.90 | $60.92/L of alcohol |
| 37 | 2208.30.00 | $60.92/L of alcohol |
| 38 | 2208.40.00 | $60.92/L of alcohol |
| 39 | 2208.50.00 | $60.92/L of alcohol |
| 40 | 2208.60.00 | $60.92/L of alcohol |
| 41 | 2208.70.00 | $60.92/L of alcohol |
| 42 | 2208.90.20 | $66.67/L of alcohol |
| 43 | 2208.90.90 | $60.92/L of alcohol |
| 43A | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 44 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 45 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 46 | 2402.10.20 | $0.40197/stick |
| 47 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 48 | 2402.20.20 | $0.40197/stick |
| 49 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 50 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 51 | 2403.19.10 | $0.40197/stick |
| 51A | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 52 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 53 | (Repealed by No 77 of 2006) | |
| 54 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 54A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2707.10.00 | $0.38143/L |
| 56 | 2707.20.00 | $0.38143/L |
| 57 | 2707.30.00 | $0.38143/L |
| 58 | 2707.50.00 | $0.38143/L |
| 59 | 2709.00.90 | $0.38143/L |
| 60 | 2710.12.61 | $0.03556/L |
| 60A | 2710.12.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 61 | 2710.12.69 | $0.38143/L |
| 62 | 2710.12.70 | $0.38143/L |
| 63 | (Repealed by No 85 of 2011) | |
| 63A | (Repealed by No 77 of 2006.) | |
| 64 | 2710.19.16 | $0.38143/L |
| 65 | 2710.19.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 65A | 2710.19.28 | $0.38143/L |
| 66 | 2710.19.40 | $0.03556/L |
| 67 | 2710.19.51 | $0.38143/L |
| 68 | 2710.19.52 | $0.38143/L |
| 69 | 2710.19.53 | $0.38143/L |
| 69A-69B | (Repealed by No 77 of 2006.) | |
| 70 | 2710.19.70 | $0.38143/L |
| 71 | (Repealed by No 85 of 2011) | |
| 71A | (Repealed by No 77 of 2006.) | |
| 72 | 2710.19.91 | $0.142/L |
| 72A | (Repealed by No 77 of 2006.) | |
| 73 | 2710.19.92 | $0.142/kg |
| 73A | 2710.20.00 | $0.38143/L of biodiesel plus
$0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 74 | 2710.91.16 | $0.38143/L |
| 75 | 2710.91.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 75A | 2710.91.28 | $0.38143/L |
| 76 | 2710.91.40 | $0.03556/L |
| 77 | 2710.91.51 | $0.38143/L |
| 78 | 2710.91.52 | $0.38143/L |
| 79 | 2710.91.53 | $0.38143/L |
| 80 | 2710.91.61 | $0.03556/L |
| 80A | 2710.91.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 80B | (Repealed by No 77 of 2006.) | |
| 81 | 2710.91.69 | $0.38143/L |
| 82 | 2710.91.70 | $0.38143/L |
| 83 | 2710.91.80 | $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 84 | 2710.91.91 | $0.142/L |
| 84A | (Repealed by No 77 of 2006.) | |
| 85 | 2710.91.92 | $0.142/kg |
| 85A | (Repealed by No 77 of 2006.) | |
| 86 | 2710.99.16 | $0.38143/L |
| 87 | 2710.99.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 87A | 2710.99.28 | $0.38143/L |
| 88 | 2710.99.40 | $0.03556/L |
| 88A | (Repealed by No 77 of 2006.) | |
| 89 | 2710.99.51 | $0.38143/L |
| 90 | 2710.99.52 | $0.38143/L |
| 91 | 2710.99.53 | $0.38143/L |
| 92 | 2710.99.61 | $0.03556/L |
| 92A | 2710.99.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 93 | 2710.99.69 | $0.38143/L |
| 94 | 2710.99.70 | $0.38143/L |
| 95 | 2710.99.80 | $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 96 | 2710.99.91 | $0.142/L |
| 96A-96B | (Repealed by No 77 of 2006.) | |
| 97 | 2710.99.92 | $0.142/kg |
| 97AA | 2711.11.00 | $0.2613/kg |
| 97AB | 2711.12.10 | $0.125/L |
| 97AC | 2711.13.10 | $0.125/L |
| 97AD | 2711.21.10 | $0.2613/kg |
| 97AE | (Repealed by No 85 of 2012) | |
| 97A | (Repealed by No 85 of 2011) | |
| 98 | 2902.20.00 | $0.38143/L |
| 99 | 2902.30.00 | $0.38143/L |
| 100 | 2902.41.00 | $0.38143/L |
| US originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 100A | (Repealed by No 77 of 2006.) | |
| 101 | 2902.42.00 | $0.38143/L |
| 101A | (Repealed by No 77 of 2006.) | |
| 102 | 2902.43.00 | $0.38143/L |
| 103 | 2902.44.00 | $0.38143/L |
| 104-120 | (Repealed by No 77 of 2006.) | |
| 121-121D | (Repealed by No 10 of 2021) | |
| 122 | 3403.11.10 | $0.142/kg |
| 123 | 3403.11.90 | $0.142/L |
| 124 | 3403.19.10 | $0.142/kg |
| 125 | 3403.19.90 | $0.142/L |
| 126 | 3403.91.10 | $0.142/kg |
| 127 | 3403.91.90 | $0.142/L |
| 128 | 3403.99.10 | $0.142/kg |
| 129 | 3403.99.90 | $0.142/L |
| 130 | 3811.21.10 | $0.142/kg |
| 131 | 3811.21.90 | $0.142/L |
| 132 | 3817.00.10 | |
| 133 | 3819.00.00 | $0.142/L |
| 133A-133B | (Repealed by No 65 of 2011) | |
| 133C | 3824.99.30 | $0.396/L of gasoline
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 133D | 3824.99.40 | $0.396/L of diesel
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 133E | 3826.00.10 | $0.38143/L |
| 133F | 3826.00.20 | $0.38143/L of biodiesel plus
$0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 134-955 | (Repealed by No 10 of 2021) |
CCH Note:
Sch 1 of No 77 of 2006, commenced 1 November 2005, contains the following transitional provision:
19 Application
The amendments made by this Schedule apply in relation to:
(a) goods imported into Australia on or after 1 November 2005; and
(b) goods imported into Australia before 1 November 2005, where the time for working out the rate of import duty on the goods had not occurred before 1 November 2005.
Sch 2 of No 77 of 2006, commenced 1 July 2006, contains the following transitional provision:
46 Application
The amendments made by items 5 to 45 apply in relation to:
(a) goods imported into Australia on or after 1 July 2006; and
(b) goods imported into Australia before 1 July 2006, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2006.
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 5 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31 /kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31 /kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 5 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2208.20.10 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Thai originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 1-2 | (Repealed by No 77 of 2006.) | |
| 3 | (Repealed by No 10 of 2021) | |
| 4 | (Repealed by No 74 of 2009.) | |
| 5 | (Repealed by No 74 of 2009.) | |
| 6 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.71 | $6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.72 | $19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 11 | 2203.00.79 | $25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 11A | 2203.00.91 | $69.57/L of alcohol |
| 11B | 2203.00.99 | $69.57/L of alcohol |
| 12 | 2204.10.23 | $66.67/L of alcohol |
| 13 | 2204.10.29 | $60.20/L of alcohol |
| 14 | 2204.10.83 | $66.67/L of alcohol |
| 15 | 2204.10.89 | $60.20/L of alcohol |
| 16 | 2204.21.30 | $66.67/L of alcohol |
| 17 | 2204.21.90 | $60.20/L of alcohol |
| 17A | 2204.22.30 | $81.21/L of alcohol |
| 17B | 2204.22.90 | $81.21/L of alcohol |
| 18 | 2204.29.30 | $66.67/L of alcohol |
| 19 | 2204.29.90 | $60.20/L of alcohol |
| 20 | 2205.10.30 | $66.67/L of alcohol |
| 21 | 2205.10.90 | $60.20/L of alcohol |
| 22 | 2205.90.30 | $66.67/L of alcohol |
| 23 | 2205.90.90 | $60.20/L of alcohol |
| 23A | 2206.00.13 | $69.57/L of alcohol |
| 23B | 2206.00.14 | $69.57/L of alcohol |
| 23C | 2206.00.21 | $69.57/L of alcohol |
| 23D | 2206.00.22 | $69.57/L of alcohol |
| 23E | 2206.00.23 | $69.57/L of alcohol |
| 23F | 2206.00.24 | $69.57/L of alcohol |
| 24 | 2206.00.52 | $66.67/L of alcohol |
| 25 | 2206.00.59 | $60.20/L of alcohol |
| 26 | 2206.00.62 | $66.67/L of alcohol |
| 27 | 2206.00.69 | $60.20/L of alcohol |
| 28 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 29 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 30 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 30A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 30B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 30C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 31 | 2206.00.82 | $6.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 32 | 2206.00.83 | $19.12/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33 | 2206.00.89 | $25.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 34 | 2206.00.92 | $66.67/L of alcohol |
| 35 | 2206.00.99 | $60.20/L of alcohol |
| 36 | 2207.10.00 | $60.20/L of alcohol |
| 37 | 2207.20.10 | $0.38143/L |
| 38 | 2208.20.10 | $56.21/L of alcohol |
| 39 | 2208.20.90 | $60.20/L of alcohol |
| 40 | 2208.30.00 | $60.20/L of alcohol |
| 41 | 2208.40.00 | $60.20/L of alcohol |
| 42 | 2208.50.00 | $60.20/L of alcohol |
| 43 | 2208.60.00 | $60.20/L of alcohol |
| 44 | 2208.70.00 | $60.20/L of alcohol |
| 45 | 2208.90.20 | $66.67/L of alcohol |
| 46 | 2208.90.90 | $60.20/L of alcohol |
| 46A | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 47 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 48 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 49 | 2402.10.20 | $0.40197/stick |
| 50 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 51 | 2402.20.20 | $0.40197/stick |
| 52 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 53 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 54 | 2403.19.10 | $0.40197/stick |
| 54A | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 56 | (Repealed by No 77 of 2006) | |
| 57 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 57A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 58 | 2707.10.00 | $0.38143/L |
| 59 | 2707.20.00 | $0.38143/L |
| 60 | 2707.30.00 | $0.38143/L |
| 61 | 2707.50.00 | $0.38143/L |
| 62 | 2709.00.90 | $0.38143/L |
| 63 | 2710.12.61 | $0.03556/L |
| 63A | 2710.12.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 64 | 2710.12.69 | $0.38143/L |
| 65 | 2710.12.70 | $0.38143/L |
| 66 | (Repealed by No 85 of 2011) | |
| 67 | 2710.19.16 | $0.38143/L |
| 68 | 2710.19.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 68A | 2710.19.28 | $0.38143/L |
| 69 | 2710.19.40 | $0.03556/L |
| 70 | 2710.19.51 | $0.38143/L |
| 71 | 2710.19.52 | $0.38143/L |
| 72 | 2710.19.53 | $0.38143/L |
| 73 | 2710.19.70 | $0.38143/L |
| 74 | (Repealed by No 85 of 2011) | |
| 75 | 2710.19.91 | $0.142/L |
| 76 | 2710.19.92 | $0.142/kg |
| 76A | 2710.20.00 | $0.38143/L of biodiesel plus
$0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 77 | 2710.91.16 | $0.38143/L |
| 78 | 2710.91.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 78A | 2710.91.28 | $0.38143/L |
| 79 | 2710.91.40 | $0.03556/L |
| 80 | 2710.91.51 | $0.38143/L |
| 81 | 2710.91.52 | $0.38143/L |
| 82 | 2710.91.53 | $0.38143/L |
| 83 | 2710.91.61 | $0.03556/L |
| 83A | 2710.91.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 84 | 2710.91.69 | $0.38143/L |
| 85 | 2710.91.70 | $0.38143/L |
| 86 | 2710.91.80 | $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 87 | 2710.91.91 | $0.142/L |
| 88 | 2710.91.92 | $0.142/kg |
| 89 | 2710.99.16 | $0.38143/L |
| 90 | 2710.99.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 90A | 2710.99.28 | $0.38143/L |
| 91 | 2710.99.40 | $0.03556/L |
| 92 | 2710.99.51 | $0.38143/L |
| 93 | 2710.99.52 | $0.38143/L |
| 94 | 2710.99.53 | $0.38143/L |
| 95 | 2710.99.61 | $0.03556/L |
| 95A | 2710.99.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 96 | 2710.99.69 | $0.38143/L |
| 97 | 2710.99.70 | $0.38143/L |
| 98 | 2710.99.80 | $0.38143/L of biodiesel plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 99 | 2710.99.91 | $0.142/L |
| 100 | 2710.99.92 | $0.142/kg |
| 100A | (Repealed by No 85 of 2011) | |
| 100AA | 2711.11.00 | $0.2613/kg |
| 100AB | 2711.12.10 | $0.125/L |
| 100AC | 2711.13.10 | $0.125/L |
| 100AD | 2711.21.10 | $0.2613/kg |
| 100AE | (Repealed by No 85 of 2012) |
| US originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 101 | 2902.20.00 | $0.38143/L |
| 102 | 2902.30.00 | $0.38143/L |
| 103 | 2902.41.00 | $0.38143/L |
| 104 | 2902.42.00 | $0.38143/L |
| 105 | 2902.43.00 | $0.38143/L |
| 106 | 2902.44.00 | $0.38143/L |
| 107-141 | (Repealed by No 77 of 2006.) | |
| 142-158 | (Repealed by No 10 of 2021) | |
| 159 | 3403.11.10 | $0.142/kg |
| 160 | 3403.11.90 | $0.142/L |
| 161 | 3403.19.10 | $0.142/kg |
| 162 | 3403.19.90 | $0.142/L |
| 163 | 3403.91.10 | $0.142/kg |
| 164 | 3403.91.90 | $0.142/L |
| 165 | 3403.99.10 | $0.142/kg |
| 166 | 3403.99.90 | $0.142/L |
| 167 | 3811.21.10 | $0.142/kg |
| 168 | 3811.21.90 | $0.142/L |
| 169 | 3817.00.10 | $0.38143/L |
| 170 | 3819.00.00 | $0.142/L |
| 171-172 | (Repealed by No 85 of 2011) | |
| 172A | 3824.99.30 | $0.396/L of gasoline
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 172B | 3824.99.40 | $0.396/L of diesel
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 173 | (Repealed by No 10 of 2021) | |
| 173A | 3826.00.10 | $0.38143/L |
| 173B | 3826.00.20 | $0.38143/L of biodiesel plus
$0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 174-1182 | (Repealed by No 10 of 2021) |
CCH Note:
Sch 1of No 77 of 2006, commenced 1 November 2005, contains the following transitional provision:
19 Application
The amendments made by this Schedule apply in relation to:
(a) goods imported into Australia on or after 1 November 2005; and
(b) goods imported into Australia before 1 November 2005, where the time for working out the rate of import duty on the goods had not occurred before 1 November 2005.
Sch 2 of No 77 of 2006, commenced 1 July 2006, contains the following transitional provision:
46 Application
The amendments made by items 5 to 45 apply in relation to:
(a) goods imported into Australia on or after 1 July 2006; and
(b) goods imported into Australia before 1 July 2006, where the time for working out the rate of import duty on the goods had not occurred before 1 July 2006.
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 6A increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 6A increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2208.20.10 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Peruvian originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 1 | 2005.91.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 2 | 2005.99.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 3 | 2203.00.63 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.64 | $43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.65 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.66 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.67 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.69 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.71 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.72 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 11 | 2203.00.79 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 12 | 2203.00.91 | $85.87/L of alcohol |
| 13 | 2203.00.99 | $85.87/L of alcohol |
| 14 | 2204.10.23 | $85.87/L of alcohol |
| 15 | 2204.10.29 | $85.87/L of alcohol |
| 16 | 2204.10.83 | $85.87/L of alcohol |
| 17 | 2204.10.89 | $85.87/L of alcohol |
| 18 | 2204.21.30 | $85.87/L of alcohol |
| 19 | 2204.21.90 | $85.87/L of alcohol |
| 20 | 2204.22.30 | $85.87/L of alcohol |
| 21 | 2204.22.90 | $85.87/L of alcohol |
| 22 | 2204.29.30 | $85.87/L of alcohol |
| 23 | 2204.29.90 | $85.87/L of alcohol |
| 24 | 2205.10.30 | $85.87/L of alcohol |
| 25 | 2205.10.90 | $85.87/L of alcohol |
| 26 | 2205.90.30 | $85.87/L of alcohol |
| 27 | 2205.90.90 | $85.87/L of alcohol |
| 28 | 2206.00.13 | $85.87/L of alcohol |
| 29 | 2206.00.14 | $85.87/L of alcohol |
| 30 | 2206.00.21 | $85.87/L of alcohol |
| 31 | 2206.00.22 | $85.87/L of alcohol |
| 32 | 2206.00.23 | $85.87/L of alcohol |
| 33 | 2206.00.24 | $85.87/L of alcohol |
| 34 | 2206.00.52 | $85.87/L of alcohol |
| 35 | 2206.00.59 | $85.87/L of alcohol |
| 36 | 2206.00.62 | $85.87/L of alcohol |
| 37 | 2206.00.69 | $85.87/L of alcohol |
| 38 | 2206.00.72 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.73 | $43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 40 | 2206.00.76 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 41 | 2206.00.77 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 42 | 2206.00.78 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 43 | 2206.00.79 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 44 | 2206.00.82 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 45 | 2206.00.83 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 46 | 2206.00.89 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 47 | 2206.00.92 | $85.87/L of alcohol |
| 48 | 2206.00.99 | $85.87/L of alcohol |
| 49 | 2207.10.00 | $85.87/L of alcohol |
| 50 | 2207.20.10 | $0.418/L |
| 51 | 2208.20.10 | $80.20/L of alcohol |
| 52 | 2208.20.90 | $85.87/L of alcohol |
| 53 | 2208.30.00 | $85.87/L of alcohol |
| 54 | 2208.40.00 | $85.87/L of alcohol |
| 55 | 2208.50.00 | $85.87/L of alcohol |
| 56 | 2208.60.00 | $85.87/L of alcohol |
| 57 | 2208.70.00 | $85.87/L of alcohol |
| 58 | 2208.90.20 | $85.87/L of alcohol |
| 59 | 2208.90.90 | $85.87/L of alcohol |
| 60 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 61 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 62 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2402.10.20 | $0.93653/stick |
| 64 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 65 | 2402.20.20 | $0.93653/stick |
| 66 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 67 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 68 | 2403.19.10 | $0.93653/stick |
| 69 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 70 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 71 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 71A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 72 | 2707.10.00 | $0.418/L |
| 73 | 2707.20.00 | $0.418/L |
| 74 | 2707.30.00 | $0.418/L |
| 75 | 2707.50.00 | $0.418/L |
| 76 | 2709.00.90 | $0.418/L |
| 77 | 2710.12.61 | $0.03556/L |
| 78 | 2710.12.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 79 | 2710.12.69 | $0.418/L |
| 80 | 2710.12.70 | $0.418/L |
| 81 | 2710.19.16 | $0.418/L |
| 82 | 2710.19.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 83 | 2710.19.28 | $0.418/L |
| 84 | 2710.19.40 | $0.03556/L |
| 85 | 2710.19.51 | $0.418/L |
| 86 | 2710.19.52 | $0.418/L |
| 87 | 2710.19.53 | $0.418/L |
| 88 | 2710.19.70 | $0.418/L |
| 89 | 2710.19.91 | $0.142/L |
| 90 | 2710.19.92 | $0.142/kg |
| 91 | 2710.20.00 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 92 | 2710.91.16 | $0.418/L |
| 93 | 2710.91.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 94 | 2710.91.28 | $0.418/L |
| 95 | 2710.91.40 | $0.03556/L |
| 96 | 2710.91.51 | $0.418/L |
| 97 | 2710.91.52 | $0.418/L |
| 98 | 2710.91.53 | $0.418/L |
| 99 | 2710.91.61 | $0.03556/L |
| 100 | 2710.91.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 101 | 2710.91.69 | $0.418/L |
| 102 | 2710.91.70 | $0.418/L |
| 103 | 2710.91.80 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 104 | 2710.91.91 | $0.142/L |
| 105 | 2710.91.92 | $0.142/kg |
| 106 | 2710.99.16 | $0.418/L |
| 107 | 2710.99.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 108 | 2710.99.28 | $0.418/L |
| 109 | 2710.99.40 | $0.03556/L |
| 110 | 2710.99.51 | $0.418/L |
| 111 | 2710.99.52 | $0.418/L |
| 112 | 2710.99.53 | $0.418/L |
| 113 | 2710.99.61 | $0.03556/L |
| 114 | 2710.99.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 115 | 2710.99.69 | $0.418/L |
| 116 | 2710.99.70 | $0.418/L |
| 117 | 2710.99.80 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 118 | 2710.99.91 | $0.142/L |
| 119 | 2710.99.92 | $0.142/kg |
| 120 | 2711.11.00 | $0.287/kg |
| 121 | 2711.12.10 | $0.137/L |
| 122 | 2711.13.10 | $0.137/L |
| 123 | 2711.21.10 | $0.287/kg |
| 124 | 2902.20.00 | $0.418/L |
| 125 | 2902.30.00 | $0.418/L |
| 126 | 2902.41.00 | $0.418/L |
| 127 | 2902.42.00 | $0.418/L |
| 128 | 2902.43.00 | $0.418/L |
| 129 | 2902.44.00 | $0.418/L |
| 130 | 2905.31.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 131 | 3006.10.12 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 132 | 3006.10.19 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 133 | 3403.11.10 | $0.142/kg |
| 134 | 3403.11.90 | $0.142/L |
| 135 | 3403.19.10 | $0.142/kg |
| 136 | 3403.19.90 | $0.142/L |
| 137 | 3403.91.10 | $0.142/kg |
| 138 | 3403.91.90 | $0.142/L |
| 139 | 3403.99.10 | $0.142/kg |
| 140 | 3403.99.90 | $0.142/L |
| 141 | 3808.52.90
(prescribed goods only) |
3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 142 | 3808.59.90
(prescribed goods only) |
3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 143 | 3808.93.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 144 | 3811.21.10 | $0.142/kg |
| 145 | 3811.21.90 | $0.142/L |
| 146 | 3817.00.10 | $0.418/L |
| 147 | 3819.00.00 | $0.142/L |
| 148 | 3824.99.30 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 149 | 3824.99.40 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 150 | 3826.00.10 | $0.418/L |
| 151 | 3826.00.20 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 152 | 3904.10.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 153 | 3904.69.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 154 | 3904.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 155 | 3907.70.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 156 | 3917.21.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 157 | 3917.22.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 158 | 3917.23.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 159 | 3917.29.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 160 | 3917.31.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 161 | 3917.32.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 162 | 3917.33.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 163 | 3917.39.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 164 | 3920.10.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 165 | 3920.49.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 166 | 3920.99.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 167 | 3926.20.29 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 168 | 3926.30.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 169 | 3926.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 170 | 4009.11.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 171 | 4009.12.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 172 | 4009.21.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 173 | 4009.22.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 174 | 4009.31.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 175 | 4009.32.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 176 | 4009.41.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 177 | 4009.42.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 178 | 4010.31.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 179 | 4010.32.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 180 | 4010.33.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 181 | 4010.39.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 182 | 4012.11.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 183 | 4012.12.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 184 | 4012.13.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 185 | 4012.19.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 186 | 4012.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 187 | 4013.10.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 187A | 4015.12.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 188 | 4015.19.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 189 | 4015.90.29 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 190 | 4016.91.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 191 | 4016.93.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 192 | 4016.99.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 193 | 4107.11.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 194 | 4107.12.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 195 | 4107.91.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 196 | 4107.92.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 197 | 4203.40.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 198 | 4205.00.10 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 199 | 4411.12.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 200 | 4411.13.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 201 | 4411.14.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 202 | 4411.93.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 203 | 6401.10.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 204 | 6401.92.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 205 | 6401.99.20 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 206 | 6401.99.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 207 | 6402.19.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 208 | 6402.20.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 209 | 6402.91.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 210 | 6402.99.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 211 | 6403.19.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 212 | 6403.40.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 213 | 6403.51.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 214 | 6403.59.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 215 | 6403.91.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 216 | 6403.99.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 217 | 6404.11.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 218 | 6404.19.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 219 | 6404.20.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 220 | 6405.10.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 221 | 6405.20.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 222 | 6405.90.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 223 | 6806.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 224 | 6812.80.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 225 | 6812.99.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 226 | 6813.20.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 227 | 6813.81.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 228 | 6813.89.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 229 | 7007.11.11 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 230 | 7007.21.11 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 231 | 7009.10.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 232 | 7014.00.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 233 | 7208.51.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 234 | 7208.52.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 235 | 7208.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 236 | 7209.15.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 237 | 7209.16.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 238 | 7209.17.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 239 | 7209.18.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 240 | 7209.25.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 241 | 7209.26.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 242 | 7209.27.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 243 | 7209.28.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 244 | 7209.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 245 | 7210.30.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 246 | 7210.41.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 247 | 7210.49.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 248 | 7210.50.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 249 | 7210.61.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 250 | 7210.69.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 251 | 7210.70.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 252 | 7210.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 253 | 7211.23.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 254 | 7211.29.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 255 | 7211.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 256 | 7212.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 257 | 7212.30.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 258 | 7212.40.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 259 | 7212.50.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 260 | 7212.60.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 261 | 7216.31.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 262 | 7216.32.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 263 | 7216.33.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 264 | 7216.40.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 265 | 7217.10.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 266 | 7217.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January ofyear 3: Free |
| 267 | 7217.30.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 268 | 7217.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 269 | 7304.11.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 270 | 7304.19.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 271 | 7305.11.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 272 | 7305.12.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 273 | 7305.19.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 274 | 7305.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 275 | 7305.31.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 276 | 7305.39.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 277 | 7305.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 278 | 7306.11.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 279 | 7306.19.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 280 | 7306.21.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 281 | 7306.29.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 282 | 7306.30.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 283 | 7306.40.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 284 | 7306.50.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 285 | 7306.61.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 286 | 7306.69.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 287 | 7306.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 288 | 7320.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 289 | 7326.19.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 290 | 7411.10.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 291 | 8301.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 292 | 8301.60.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 293 | 8301.70.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 294 | 8302.10.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 295 | 8302.30.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 296 | 8310.00.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 297 | 8407.34.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 298 | 8407.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 299 | 8408.20.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 300 | 8408.20.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 301 | 8414.30.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 302 | 8414.59.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 303 | 8415.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 304 | 8419.50.30 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 305 | 8424.89.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 306 | 8424.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 307 | 8424.90.90 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 307A | 8428.70.00 | 1.2%
From 1 January of year 4: Free |
| 308 | 8428.90.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 309 | 8474.10.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 310 | 8479.82.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 311 | 8481.10.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 312 | 8481.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 313 | 8481.40.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 314 | 8482.10.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 315 | 8482.20.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 316 | 8482.40.11 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 317 | 8482.91.10 | 3.3%
From 1 January of year 2:1.7% From 1 January of year 3: Free |
| 318 | 8482.99.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 319 | 8483.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 320 | 8483.30.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 321 | 8483.50.11 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 322 | 8483.50.90 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 323 | 8483.60.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 324 | 8483.90.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 325 | 8484.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 326 | 8486.40.91 | 2.8%
From 1 January of year 2: 1.8% From 1 January of year 3: 0.9% From 1 January of year 4: Free |
| 327 | 8486.40.99 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 328 | 8501.10.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 329 | 8503.00.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 330 | 8507.10.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 331 | 8507.10.90 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 332 | 8507.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 333 | 8507.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 334 | 8512.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 335 | 8512.30.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 336 | 8512.40.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 337 | 8512.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 338 | 8525.81.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 338A | 8525.82.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 338B | 8525.83.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 338C | 8525.89.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 339 | 8527.99.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 340 | 8531.10.91 | 3.3%
From 1 January of year 2: 1.7% From1 January of year 3: Free |
| 341 | 8536.50.93 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 342 | 8536.70.11 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 343 | 8536.70.21 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 344 | 8538.90.11 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 345 | 8538.90.13 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 346 | 8539.10.90 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 347 | 8544.30.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 348-360 | (Repealed by No 10 of 2021) | |
| 361 | 8706.00.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 362 | 8706.00.91 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 363 | 8706.00.99 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 364 | 8707.10.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 365 | 8707.10.91 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 366 | 8707.10.99 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 367 | 8707.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 368 | 8707.90.90 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 369 | 8708.10.90 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 370 | 8708.21.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 371 | 8708.21.90 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 372 | 8708.30.12 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 373 | 8708.30.19 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 374 | 8708.30.93 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 375 | 8708.30.99 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 376 | 8708.40.42 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 377 | 8708.40.43 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 378 | 8708.40.49 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 379 | 8708.40.52 | 3.3%
From 1 January of year2: 1.7% From 1 January of year 3: Free |
| 380 | 8708.40.59 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 381 | 8708.70.91 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 382 | 8708.70.99 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 383 | 8708.80.99 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 384 | 8708.93.30 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 385 | 8708.93.91 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 386 | 8708.93.99 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 387 | 8708.99.30 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 388 | 8708.99.91 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 389 | 8708.99.99 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 389A | 8806.21.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389B | 8806.22.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389C | 8806.23.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389D | 8806.24.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389E | 8806.29.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389F | 8806.91.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389G | 8806.92.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389H | 8806.93.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389J | 8806.94.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 389K | 8806.99.00
(prescribed goods only) |
1.2%
From 1 January of year 4: Free |
| 390 | 9026.10.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 391 | 9026.20.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 392 | 9026.80.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 393 | 9029.10.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 394 | 9029.20.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 395 | 9029.90.10 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 396 | 9032.89.11 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 397 | 9032.90.20 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 398 | 9401.20.00 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 399 | 9401.61.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 400 | (Repealed by No 91 of 2021) | |
| 401 | 9403.30.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 402 | 9613.80.90 | 3.3%
From 1 January of year 2: 1.7% From 1 January of year 3: Free |
| 403 | 9619.00.30
(prescribed goods only) |
3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 404 | 9619.00.41
(prescribed goods only) |
3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 405 | 9619.00.49 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 7 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 7 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Chilean originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 1-2 | (Repealed by No 10 of 2021) | |
| 3 | (Repealed by No 74 of 2009.) | |
| 4 | (Repealed by No 74 of 2009.) | |
| 5 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.71 | $6.99/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.72 | $21.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.79 | $28.74/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10A | 2203.00.91 | $69.57/L of alcohol |
| 10B | 2203.00.99 | $69.57/L of alcohol |
| 11 | 2204.10.23 | $69.16/L of alcohol |
| 12 | 2204.10.29 | $69.16/L of alcohol |
| 13 | 2204.10.83 | $69.16/L of alcohol |
| 14 | 2204.10.89 | $69.16/L of alcohol |
| 15 | 2204.21.30 | $69.16/L of alcohol |
| 16 | 2204.21.90 | $69.16/L of alcohol |
| 16A | 2204.22.30 | $81.21/L of alcohol |
| 16B | 2204.22.90 | $81.21/L of alcohol |
| 17 | 2204.29.30 | $69.16/L of alcohol |
| 18 | 2204.29.90 | $69.16/L of alcohol |
| 19 | 2205.10.30 | $69.16/L of alcohol |
| 20 | 2205.10.90 | $69.16/L of alcohol |
| 21 | 2205.90.30 | $69.16/L of alcohol |
| 22 | 2205.90.90 | $69.16/L of alcohol |
| 22A | 2206.00.13 | $69.57/L of alcohol |
| 22B | 2206.00.14 | $69.57/L of alcohol |
| 22C | 2206.00.21 | $69.57/L of alcohol |
| 22D | 2206.00.22 | $69.57/L of alcohol |
| 22E | 2206.00.23 | $69.57/L of alcohol |
| 22F | 2206.00.24 | $69.57/L of alcohol |
| 23 | 2206.00.52 | $69.16/L of alcohol |
| 24 | 2206.00.59 | $69.16/L of alcohol |
| 25 | 2206.00.62 | $69.16/L of alcohol |
| 26 | 2206.00.69 | $69.16/L of alcohol |
| 27 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 28 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 29 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 29A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 29B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 29C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 30 | 2206.00.82 | $6.99/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 31 | 2206.00.83 | $21.96/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 32 | 2206.00.89 | $28.74/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33 | 2206.00.92 | $69.16/L of alcohol |
| 34 | 2206.00.99 | $69.16/L of alcohol |
| 35 | 2207.10.00 | $69.16/L of alcohol |
| 36 | 2207.20.10 | $0.38143/L |
| 37 | 2208.20.10 | $64.57/L of alcohol |
| 38 | 2208.20.90 | $69.16/L of alcohol |
| 39 | 2208.30.00 | $69.16/L of alcohol |
| 40 | 2208.40.00 | $69.16/L of alcohol |
| 41 | 2208.50.00 | $69.16/L of alcohol |
| 42 | 2208.60.00 | $69.16/L of alcohol |
| 43 | 2208.70.00 | $69.16/L of alcohol |
| 44 | 2208.90.20 | $69.16/L of alcohol |
| 45 | 2208.90.90 | $69.16/L of alcohol |
| 46 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 47 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 48 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 49 | 2402.10.20 | $0.40197/stick |
| 50 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 51 | 2402.20.20 | $0.40197/stick |
| 52 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 53 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 54 | 2403.19.10 | $0.40197/stick |
| 54A | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 56 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 56A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 57 | 2707.10.00 | $0.38143/L |
| 58 | 2707.20.00 | $0.38143/L |
| 59 | 2707.30.00 | $0.38143/L |
| 60 | 2707.50.00 | $0.38143/L |
| 61 | 2709.00.90 | $0.38143/L |
| 62 | 2710.12.61 | $0.03556/L |
| 62A | 2710.12.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 63 | 2710.12.69 | $0.38143/L |
| 64 | 2710.12.70 | $0.38143/L |
| 65 | (Repealed by No 85 of 2011) | |
| 66 | 2710.19.16 | $0.38143/L |
| 67 | 2710.19.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 67A | 2710.19.28 | $0.38143/L |
| 68 | 2710.19.40 | $0.03556/L |
| 69 | 2710.19.51 | $0.38143/L |
| 70 | 2710.19.52 | $0.38143/L |
| 71 | 2710.19.53 | $0.38143/L |
| 72 | 2710.19.70 | $0.38143/L |
| 73 | (Repealed by No 85 of 2011) | |
| 74 | 2710.19.91 | $0.142/L |
| 75 | 2710.19.92 | $0.142/kg |
| 75A | 2710.20.00 | |
| 76 | 2710.91.16 | $0.38143/L |
| 77 | 2710.91.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 77A | 2710.91.28 | $0.38143/L |
| 78 | 2710.91.40 | $0.03556/L |
| 79 | 2710.91.51 | $0.38143/L |
| 80 | 2710.91.52 | $0.38143/L |
| 81 | 2710.91.53 | $0.38143/L |
| 82 | 2710.91.61 | $0.03556/L |
| 82A | 2710.91.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 83 | 2710.91.69 | $0.38143/L |
| 84 | 2710.91.70 | $0.38143/L |
| 85 | 2710.91.80 | $0.38143/L of biodiesel
plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 86 | 2710.91.91 | $0.142/L |
| 87 | 2710.91.92 | $0.142/kg |
| 88 | 2710.99.16 | $0.38143/L |
| 89 | 2710.99.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 89A | 2710.99.28 | $0.38143/L |
| 90 | 2710.99.40 | $0.03556/L |
| 91 | 2710.99.51 | $0.38143/L |
| 92 | 2710.99.52 | $0.38143/L |
| 93 | 2710.99.53 | $0.38143/L |
| 94 | 2710.99.61 | $0.03556/L |
| 94A | 2710.99.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 95 | 2710.99.69 | $0.38143/L |
| 96 | 2710.99.70 | $0.38143/L |
| 97 | 2710.99.80 | $0.38143/L of biodiesel
plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 98 | 2710.99.91 | $0.142/L |
| 99 | 2710.99.92 | $0.142/kg |
| 99A | 2711.11.00 | $0.2613/kg |
| 99B | 2711.12.10 | $0.125/L |
| 99C | 2711.13.10 | $0.125/L |
| 99D | 2711.21.10 | $0.2613/kg |
| 99E | (Repealed by No 85 of 2012) | |
| 100 | 2902.20.00 | $0.38143/L |
| 101 | 2902.30.00 | $0.38143/L |
| 102 | 2902.41.00 | $0.38143/L |
| 103 | 2902.42.00 | $0.38143/L |
| 104 | 2902.43.00 | $0.38143/L |
| 105 | 2902.44.00 | $0.38143/L |
| 106 | 3403.11.10 | $0.142/kg |
| 107 | 3403.11.90 | $0.142/L |
| 108 | 3403.19.10 | $0.142/kg |
| 109 | 3403.19.90 | $0.142/L |
| 110 | 3403.91.10 | $0.142/kg |
| 111 | 3403.91.90 | $0.142/L |
| 112 | 3403.99.10 | $0.142/kg |
| 113 | 3403.99.90 | $0.142/L |
| 114 | 3811.21.10 | $0.142/kg |
| 115 | 3811.21.90 | $0.142/L |
| 116 | 3817.00.10 | $0.38143/L |
| 117 | 3819.00.00 | $0.142/L |
| 118-119 | (Repealed by No 65 of 2011) | |
| 119A | 3824.99.30 | $0.396/L of gasoline
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 119B | 3824.99.40 | $0.396/L of diesel
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 119C | 3826.00.10 | $0.38143/L |
| 119D | 3826.00.20 | $0.38143/L of biodiesel plus
$0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 120-674 | (Repealed by No 10 of 2021) |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 8 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 8 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| AANZ originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1-2 | (Repealed by No 10 of 2021) | |
| 3 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.71 | $7.03/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.72 | $22.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.79 | $28.91/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.91 | $69.57/L of alcohol |
| 10 | 2203.00.99 | $69.57/L of alcohol |
| 11 | 2204.10.23 | $69.57/L of alcohol |
| 12 | 2204.10.29 | $69.57/L of alcohol |
| 13 | 2204.10.83 | $69.57/L of alcohol |
| 14 | 2204.10.89 | $69.57/L of alcohol |
| 15 | 2204.21.30 | $69.57/L of alcohol |
| 16 | 2204.21.90 | $69.57/L of alcohol |
| 16A | 2204.22.30 | $81.21/L of alcohol |
| 16B | 2204.22.90 | $81.21/L of alcohol |
| 17 | 2204.29.30 | $69.57/L of alcohol |
| 18 | 2204.29.90 | $69.57/L of alcohol |
| 19 | 2205.10.30 | $69.57/L of alcohol |
| 20 | 2205.10.90 | $69.57/L of alcohol |
| 21 | 2205.90.30 | $69.57/L of alcohol |
| 22 | 2205.90.90 | $69.57/L of alcohol |
| 23 | 2206.00.13 | $69.57/L of alcohol |
| 24 | 2206.00.14 | $69.57/L of alcohol |
| 25 | 2206.00.21 | $69.57/L of alcohol |
| 26 | 2206.00.22 | $69.57/L of alcohol |
| 27 | 2206.00.23 | $69.57/L of alcohol |
| 28 | 2206.00.24 | $69.57/L of alcohol |
| 29 | 2206.00.52 | $69.57/L of alcohol |
| 30 | 2206.00.59 | $69.57/L of alcohol |
| 31 | 2206.00.62 | $69.57/L of alcohol |
| 32 | 2206.00.69 | $69.57/L of alcohol |
| 33 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 34 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36 | 2206.00.82 | $7.03/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.83 | $22.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.89 | $28.91/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.92 | $69.57/L of alcohol |
| 40 | 2206.00.99 | $69.57/L of alcohol |
| 41 | 2207.10.00 | $69.57/L of alcohol |
| 42 | 2207.20.10 | $0.38143/L |
| 43 | 2208.20.10 | $64.96/L of alcohol |
| 44 | 2208.20.90 | $69.57/L of alcohol |
| 45 | 2208.30.00 | $69.57/L of alcohol |
| 46 | 2208.40.00 | $69.57/L of alcohol |
| 47 | 2208.50.00 | $69.57/L of alcohol |
| 48 | 2208.60.00 | $69.57/L of alcohol |
| 49 | 2208.70.00 | $69.57/L of alcohol |
| 50 | 2208.90.20 | $69.57/L of alcohol |
| 51 | 2208.90.90 | $69.57/L of alcohol |
| 52 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 53 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 54 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2402.10.20 | $0.40197/stick |
| 56 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 57 | 2402.20.20 | $0.40197/stick |
| 58 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 59 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2403.19.10 | $0.40197/stick |
| 60A | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 62 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 62A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2707.10.00 | $0.38143/L |
| 64 | 2707.20.00 | $0.38143/L |
| 65 | 2707.30.00 | $0.38143/L |
| 66 | 2707.50.00 | $0.38143/L |
| 67 | 2709.00.90 | $0.38143/L |
| 68 | 2710.12.61 | $0.03556/L |
| 68A | 2710.12.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 69 | 2710.12.69 | $0.38143/L |
| 70 | 2710.12.70 | $0.38143/L |
| 71 | (Repealed by No 85 of 2011) | |
| 72 | 2710.19.16 | $0.38143/L |
| 73 | 2710.19.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 73A | 2710.19.28 | $0.38143/L |
| 74 | 2710.19.40 | $0.03556/L |
| 75 | 2710.19.51 | $0.38143/L |
| 76 | 2710.19.52 | $0.38143/L |
| 77 | 2710.19.53 | $0.38143/L |
| 78 | 2710.19.70 | $0.38143/L |
| 79 | (Repealed by No 85 of 2011) | |
| 80 | 2710.19.91 | $0.142/L |
| 81 | 2710.19.92 | $0.142/kg |
| 81A | 2710.20.00 | $0.38143/L of biodiesel plus
$0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 82 | 2710.91.16 | $0.38143/L |
| 83 | 2710.91.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 83A | 2710.91.28 | $0.38143/L |
| 84 | 2710.91.40 | $0.03556/L |
| 85 | 2710.91.51 | $0.38143/L |
| 86 | 2710.91.52 | $0.38143/L |
| 87 | 2710.91.53 | $0.38143/L |
| 88 | 2710.91.61 | $0.03556/L |
| 88A | 2710.91.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 89 | 2710.91.69 | $0.38143/L |
| 90 | 2710.91.70 | $0.38143/L |
| 91 | 2710.91.80 | $0.38143/L of biodiesel
plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 92 | 2710.91.91 | $0.142/L |
| 93 | 2710.91.92 | $0.142/kg |
| 94 | 2710.99.16 | $0.38143/L |
| 95 | 2710.99.22 | $0.38143/L of diesel plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 95A | 2710.99.28 | $0.38143/L |
| 96 | 2710.99.40 | $0.03556/L |
| 97 | 2710.99.51 | $0.38143/L |
| 98 | 2710.99.52 | $0.38143/L |
| 99 | 2710.99.53 | $0.38143/L |
| 100 | 2710.99.61 | $0.03556/L |
| 100A | 2710.99.62 | $0.38143/L of gasoline plus
$0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 101 | 2710.99.69 | $0.38143/L |
| 102 | 2710.99.70 | $0.38143/L |
| 103 | 2710.99.80 | $0.38143/L of biodiesel
plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 104 | 2710.99.91 | $0.142/L |
| 105 | 2710.99.92 | $0.142/kg |
| 105A | 2711.11.00 | $0.2613/kg |
| 105B | 2711.12.10 | $0.125/L |
| 105C | 2711.13.10 | $0.125/L |
| 105D | 2711.21.10 | $0.2613/kg |
| 105E | (Repealed by No 85 of 2012) | |
| 106 | 2902.20.00 | $0.38143/L |
| 107 | 2902.30.00 | $0.38143/L |
| 108 | 2902.41.00 | $0.38143/L |
| 109 | 2902.42.00 | $0.38143/L |
| 110 | 2902.43.00 | $0.38143/L |
| 111 | 2902.44.00 | $0.38143/L |
| 112-114 | (Repealed by No 10 of 2021) | |
| 115 | 3403.11.10 | $0.142/kg |
| 116 | 3403.11.90 | $0.142/L |
| 117 | 3403.19.10 | $0.142/kg |
| 118 | 3403.19.90 | $0.142/L |
| 119 | 3403.91.10 | $0.142/kg |
| 120 | 3403.91.90 | $0.142/L |
| 121 | 3403.99.10 | $0.142/kg |
| 122 | 3403.99.90 | $0.142/L |
| 123-125 | (Repealed by No 114 of 2018) | |
| 126 | 3811.21.10 | $0.142/kg |
| 127 | 3811.21.90 | $0.142/L |
| 128 | 3817.00.10 | $0.38143/L |
| 129 | 3819.00.00 | $0.142/L |
| 130-131 | (Repealed by No 65 of 2011) | |
| 131A | 3824.99.30 | $0.396/L of gasoline
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 131B | 3824.99.40 | $0.396/L of diesel
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 131C | 3826.00.10 | $0.38143/L |
| 131D | 3826.00.20 | $0.38143/L of biodiesel plus
$0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 132-370 | (Repealed by No 10 of 2021) |
[
CCH Note:
No 98 of 2009, s 3, Sch 1, item 37 has the following transitional provision:
relevant indexation day
Transitional - indexation
(1)
If:
(a)
on the relevant indexation day, a rate of duty set out in the rate column of a subheading in Schedule 3 to the Customs Tariff Act 1995 was increased by an amount in accordance with section 19 of that Act; and
(b)
this Schedule commences after the relevant indexation day;then, on the day this Schedule commences, the rate of duty set out in the rate column of an item in the table in Schedule 8 to that Act that relates to that subheading is increased by the same amount.
(2)
In this item:
means:
(a)
1 February 2010; or
(b)if, in relation to the 6 month period starting on 1 February 2010, subsection 6A(6) of the Excise Tariff Act 1921 had the effect of substituting a rate of duty under that Act on a day later than 1 February 2010 - that later day.
]
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 8A increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 8A increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Pacific Islands originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.71 | $8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.72 | $26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.79 | $35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.91 | $84.51/L of alcohol |
| 8 | 2203.00.99 | $84.51/L of alcohol |
| 9 | 2204.10.23 | $84.51/L of alcohol |
| 10 | 2204.10.29 | $84.51/L of alcohol |
| 11 | 2204.10.83 | $84.51/L of alcohol |
| 12 | 2204.10.89 | $84.51/L of alcohol |
| 13 | 2204.21.30 | $84.51/L of alcohol |
| 14 | 2204.21.90 | $84.51/L of alcohol |
| 15 | 2204.22.30 | $84.51/L of alcohol |
| 16 | 2204.22.90 | $84.51/L of alcohol |
| 17 | 2204.29.30 | $84.51/L of alcohol |
| 18 | 2204.29.90 | $84.51/L of alcohol |
| 19 | 2205.10.30 | $84.51/L of alcohol |
| 20 | 2205.10.90 | $84.51/L of alcohol |
| 21 | 2205.90.30 | $84.51/L of alcohol |
| 22 | 2205.90.90 | $84.51/L of alcohol |
| 23 | 2206.00.13 | $84.51/L of alcohol |
| 24 | 2206.00.14 | $84.51/L of alcohol |
| 25 | 2206.00.21 | $84.51/L of alcohol |
| 26 | 2206.00.22 | $84.51/L of alcohol |
| 27 | 2206.00.23 | $84.51/L of alcohol |
| 28 | 2206.00.24 | $84.51/L of alcohol |
| 29 | 2206.00.52 | $84.51/L of alcohol |
| 30 | 2206.00.59 | $84.51/L of alcohol |
| 31 | 2206.00.62 | $84.51/L of alcohol |
| 32 | 2206.00.69 | $84.51/L of alcohol |
| 33 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 34 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36 | 2206.00.82 | $8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.83 | $26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.89 | $35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.92 | $84.51/L of alcohol |
| 40 | 2206.00.99 | $84.51/L of alcohol |
| 41 | 2207.10.00 | $84.51/L of alcohol |
| 42 | 2207.20.10 | $0.412/L |
| 43 | 2208.20.10 | $78.93/L of alcohol |
| 44 | 2208.20.90 | $84.51/L of alcohol |
| 45 | 2208.30.00 | $84.51/L of alcohol |
| 46 | 2208.40.00 | $84.51/L of alcohol |
| 47 | 2208.50.00 | $84.51/L of alcohol | 48 | 2208.60.00 | $84.51/L of alcohol |
| 49 | 2208.70.00 | $84.51/L of alcohol |
| 50 | 2208.90.20 | $84.51/L of alcohol |
| 51 | 2208.90.90 | $84.51/L of alcohol |
| 52 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 53 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 54 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2402.10.20 | $0.71046/stick |
| 56 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 57 | 2402.20.20 | $0.71046/stick |
| 58 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 59 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2403.19.10 | $0.71046/stick |
| 61 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 62 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 64 | 2707.10.00 | $0.412/L |
| 65 | 2707.20.00 | $0.412/L |
| 66 | 2707.30.00 | $0.412/L |
| 67 | 2707.50.00 | $0.412/L |
| 68 | 2709.00.90 | $0.412/L |
| 69 | 2710.12.61 | $0.03556/L |
| 70 | 2710.12.62 | $0.412/L of gasoline
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 71 | 2710.12.69 | $0.412/L |
| 72 | 2710.12.70 | $0.412/L |
| 73 | 2710.19.16 | $0.412/L |
| 74 | 2710.19.22 | $0.412/L of diesel
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 75 | 2710.19.28 | $0.412/L |
| 76 | 2710.19.40 | $0.03556/L |
| 77 | 2710.19.51 | $0.412/L |
| 2710.19.52 | $0.412/L | |
| 79 | 2710.19.53 | $0.412/L |
| 80 | 2710.19.70 | $0.412/L |
| 81 | 2710.19.91 | $0.142/L |
| 82 | 2710.19.92 | $0.142/kg |
| 83 | 2710.20.00 | $0.412/L of biodiesel
plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend |
| 84 | 2710.91.16 | $0.412/L |
| 85 | 2710.91.22 | $0.412/L of diesel
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 86 | 2710.91.28 | $0.412/L |
| 87 | 2710.91.40 | $0.03556/L |
| 88 | 2710.91.51 | $0.412/L |
| 89 | 2710.91.52 | $0.412/L |
| 90 | 2710.91.53 | $0.412/L |
| 91 | 2710.91.61 | $0.03556/L |
| 92 | 2710.91.62 | $0.412/L of gasoline
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 93 | 2710.91.69 | $0.412/L |
| 94 | 2710.91.70 | $0.412/L |
| 95 | 2710.91.80 | $0.412/L of biodiesel
plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend |
| 96 | 2710.91.91 | $0.142/L |
| 97 | 2710.91.92 | $0.142/kg |
| 98 | 2710.99.16 | $0.412/L |
| 99 | 2710.99.22 | $0.412/L of diesel
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 100 | 2710.99.28 | $0.412/L |
| 101 | 2710.99.40 | $0.03556/L |
| 102 | 2710.99.51 | $0.412/L |
| 103 | 2710.99.52 | $0.412/L |
| 104 | 2710.99.53 | $0.412/L |
| 105 | 2710.99.61 | $0.03556/L |
| 106 | 2710.99.62 | $0.412/L of gasoline
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 107 | 2710.99.69 | $0.412/L |
| 108 | 2710.99.70 | $0.412/L |
| 109 | 2710.99.80 | $0.412/L of biodiesel
plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend |
| 110 | 2710.99.91 | $0.142/L |
| 111 | 2710.99.92 | $0.142/kg |
| 112 | 2711.11.00 | $0.282/kg |
| 113 | 2711.12.10 | $0.134/L |
| 114 | 2711.13.10 | $0.134/L |
| 115 | 2711.21.10 | $0.282/kg |
| 116 | 2902.20.00 | $0.412/L |
| 117 | 2902.30.00 | $0.412/L |
| 118 | 2902.41.00 | $0.412/L |
| 119 | 2902.42.00 | $0.412/L |
| 120 | 2902.43.00 | $0.412/L |
| 121 | 2902.44.00 | $0.412/L |
| 122 | 3403.11.10 | $0.142/kg |
| 123 | 3403.11.90 | $0.142/L |
| 124 | 3403.19.10 | $0.142/kg |
| 125 | 3403.19.90 | $0.142/L |
| 126 | 3403.91.10 | $0.142/kg |
| 127 | 3403.91.90 | $0.142/L |
| 128 | 3403.99.10 | $0.142/kg |
| 129 | 3403.99.90 | $0.142/L |
| 130 | 3811.21.10 | $0.142/kg |
| 131 | 3811.21.90 | $0.142/L |
| 132 | 3817.00.10 | $0.412/L |
| 133 | 3819.00.00 | $0.142/L |
| 134 | 3824.99.30 | $0.412/L of gasoline
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 135 | 3824.99.40 | $0.412/L of diesel
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 136 | 3826.00.10 | $0.412/L |
| 137 | 3826.00.20 | $0.412/L of biodiesel
plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 8B increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 8B increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Trans-Pacific Partnership originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1A | 0406.10.00 | United Kingdom: From 1 January of year 6:
$1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free |
| 1B | 0406.20.00 | United Kingdom: From 1 January of year 6:
$1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free |
| 1C | 0406.30.00 | United Kingdom: From 1 January of year 6:
$1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free |
| 1D | 0406.40.90 | United Kingdom: From 1 January of year 6:
$1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free |
| 1E | 0406.90.90 | United Kingdom: From 1 January of year 6:
$1.109/kg United Kingdom: From 1 January of year 7: $0.998/kg United Kingdom: From 1 January of year 8: $0.887/kg United Kingdom: From 1 January of year 9: $0.776/kg United Kingdom: From 1 January of year 10: $0.665/kg United Kingdom: From 1 January of year 11: $0.555/kg United Kingdom: From 1 January of year 12: $0.444/kg United Kingdom: From 1 January of year 13: $0.333/kg United Kingdom: From 1 January of year 14: $0.222/kg United Kingdom: From 1 January of year 15: $0.111/kg United Kingdom: From 1 January of year 16: Free |
| 1 | 2005.91.00 | 5%
From 1 January of year 4: Free |
| 2 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.71 | $8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.72 | $26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.79 | $35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.91 | $84.51/L of alcohol |
| 9 | 2203.00.99 | $84.51/L of alcohol |
| 10 | 2204.10.23 | $84.51/L of alcohol |
| 11 | 2204.10.29 | $84.51/L of alcohol |
| 12 | 2204.10.83 | $84.51/L of alcohol |
| 13 | 2204.10.89 | $84.51/L of alcohol |
| 14 | 2204.21.30 | $84.51/L of alcohol |
| 15 | 2204.21.90 | $84.51/L of alcohol |
| 16 | 2204.22.30 | $84.51/L of alcohol |
| 17 | 2204.22.90 | $84.51/L of alcohol |
| 18 | 2204.29.30 | $84.51/L of alcohol |
| 19 | 2204.29.90 | $84.51/L of alcohol |
| 20 | 2205.10.30 | $84.51/L of alcohol |
| 21 | 2205.10.90 | $84.51/L of alcohol |
| 22 | 2205.90.30 | $84.51/L of alcohol |
| 23 | 2205.90.90 | $84.51/L of alcohol |
| 24 | 2206.00.13 | $84.51/L of alcohol |
| 25 | 2206.00.14 | $84.51/L of alcohol |
| 26 | 2206.00.21 | $84.51/L of alcohol |
| 27 | 2206.00.22 | $84.51/L of alcohol |
| 28 | 2206.00.23 | $84.51/L of alcohol |
| 29 | 2206.00.24 | $84.51/L of alcohol |
| 30 | 2206.00.52 | $84.51/L of alcohol |
| 31 | 2206.00.59 | $84.51/L of alcohol |
| 32 | 2206.00.62 | $84.51/L of alcohol |
| 33 | 2206.00.69 | $84.51/L of alcohol |
| 34 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.82 | $8.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.83 | $26.83/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.89 | $35.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 40 | 2206.00.92 | $84.51/L of alcohol |
| 41 | 2206.00.99 | $84.51/L of alcohol |
| 42 | 2207.10.00 | $84.51/L of alcohol |
| 43 | 2207.20.10 | $0.412/L |
| 44 | 2208.20.10 | $78.93/L of alcohol |
| 45 | 2208.20.90 | $84.51/L of alcohol |
| 46 | 2208.30.00 | $84.51/L of alcohol |
| 47 | 2208.40.00 | $84.51/L of alcohol |
| 48 | 2208.50.00 | $84.51/L of alcohol |
| 49 | 2208.60.00 | $84.51/L of alcohol |
| 50 | 2208.70.00 | $84.51/L of alcohol |
| 51 | 2208.90.20 | $84.51/L of alcohol |
| 52 | 2208.90.90 | $84.51/L of alcohol |
| 53 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 54 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 56 | 2402.10.20 | $0.71046/stick |
| 57 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 58 | 2402.20.20 | $0.71046/stick |
| 59 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2403.19.10 | $0.71046/stick |
| 62 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 64 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 64A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 65 | 2707.10.00 | $0.412/L |
| 66 | 2707.20.00 | $0.412/L |
| 67 | 2707.30.00 | $0.412/L |
| 68 | 2707.50.00 | $0.412/L |
| 69 | 2709.00.90 | $0.412/L |
| 70 | 2710.12.61 | $0.03556/L |
| 71 | 2710.12.62 | $0.412/L of gasoline
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 72 | 2710.12.69 | $0.412/L |
| 73 | 2710.12.70 | $0.412/L |
| 74 | 2710.19.16 | $0.412/L |
| 75 | 2710.19.22 | $0.412/L of diesel
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 76 | 2710.19.28 | $0.412/L |
| 77 | 2710.19.40 | $0.03556/L |
| 78 | 2710.19.51 | $0.412/L |
| 79 | 2710.19.52 | $0.412/L |
| 80 | 2710.19.53 | $0.412/L |
| 81 | 2710.19.70 | $0.412/L |
| 82 | 2710.19.91 | $0.142/L |
| 83 | 2710.19.92 | $0.142/kg |
| 84 | 2710.20.00 | $0.412/L of biodiesel
plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend |
| 85 | 2710.91.16 | $0.412/L |
| 86 | 2710.91.22 | $0.412/L of diesel
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 87 | 2710.91.28 | $0.412/L |
| 88 | 2710.91.40 | $0.03556/L |
| 89 | 2710.91.51 | $0.412/L |
| 90 | 2710.91.52 | $0.412/L |
| 91 | 2710.91.53 | $0.412/L |
| 92 | 2710.91.61 | $0.03556/L |
| 93 | 2710.91.62 | $0.412/L of gasoline
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 94 | 2710.91.69 | $0.412/L |
| 95 | 2710.91.70 | $0.412/L |
| 96 | 2710.91.80 | $0.412/L of biodiesel
plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend |
| 97 | 2710.91.91 | $0.142/L |
| 98 | 2710.91.92 | $0.142/kg |
| 99 | 2710.99.16 | $0.412/L |
| 100 | 2710.99.22 | $0.412/L of diesel
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 101 | 2710.99.28 | $0.412/L |
| 102 | 2710.99.40 | $0.03556/L |
| 103 | 2710.99.51 | $0.412/L |
| 104 | 2710.99.52 | $0.412/L |
| 105 | 2710.99.53 | $0.412/L |
| 106 | 2710.99.61 | $0.03556/L |
| 107 | 2710.99.62 | $0.412/L of gasoline
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 108 | 2710.99.69 | $0.412/L |
| 109 | 2710.99.70 | $0.412/L |
| 110 | 2710.99.80 | $0.412/L of biodiesel
plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend |
| 111 | 2710.99.91 | $0.142/L |
| 112 | 2710.99.92 | $0.142/kg |
| 113 | 2711.11.00 | $0.282/kg |
| 114 | 2711.12.10 | $0.134/L |
| 115 | 2711.13.10 | $0.134/L |
| 116 | 2711.21.10 | $0.282/kg |
| 117 | 2902.20.00 | $0.412/L |
| 118 | 2902.30.00 | $0.412/L |
| 119 | 2902.41.00 | $0.412/L |
| 120 | 2902.42.00 | $0.412/L |
| 121 | 2902.43.00 | $0.412/L |
| 122 | 2902.44.00 | $0.412/L |
| 123 | 2905.31.00 | 5%
From 1 January of year 4: Free |
| 124 | 3006.10.12 | 5%
From 1 January of year 4: Free |
| 125 | 3006.10.19 | 5%
From 1 January of year 4: Free |
| 126 | 3403.11.10 | $0.142/kg |
| 127 | 3403.11.90 | $0.142/L |
| 128 | 3403.19.10 | $0.142/kg |
| 129 | 3403.19.90 | $0.142/L |
| 130 | 3403.91.10 | $0.142/kg |
| 131 | 3403.91.90 | $0.142/L |
| 132 | 3403.99.10 | $0.142/kg |
| 133 | 3403.99.90 | $0.142/L |
| 134 | 3808.52.90
(prescribed goods only) |
5%
From 1 January of year 4: Free |
| 135 | (Repealed by No 91 of 2021) | |
| 136 | 3808.61.90 | 5%
From 1 January of year 4: Free |
| 137 | 3808.62.90 | 5% From 1 January of year 4: Free |
| 138 | 3808.69.90 | 5%
From 1 January of year 4: Free |
| 139 | 3808.91.90 | 5%
From 1 January of year 4: Free |
| 140 | (Repealed by No 91 of 2021) | |
| 141 | 3811.21.10 | $0.142/kg |
| 142 | 3811.21.90 | $0.142/L |
| 143 | 3817.00.10 | $0.412/L |
| 144 | 3819.00.00 | $0.142/L |
| 145 | 3824.99.30 | $0.412/L of gasoline
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 146 | 3824.99.40 | $0.412/L of diesel
plus $0.412/L of ethanol plus $0.412/L of other substances (if any) in the blend |
| 147 | 3826.00.10 | $0.412/L |
| 148 | 3826.00.20 | $0.412/L of biodiesel
plus $0.412/L of ethanol (if any) plus $0.412/L of other substances in the blend |
| 149 | 3904.10.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 150 | 3904.69.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 151 | 3904.90.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 152 | 3907.70.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 153 | 3917.21.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 154 | 3917.22.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 155 | 3917.23.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 156 | 3917.29.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 157 | 3917.31.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 158 | 3917.32.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 159 | 3917.33.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 160 | 3917.39.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 161 | 3920.10.00 | 5%
From 1 January of year 4: Free |
| 162 | 3920.49.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 163 | 3920.99.00 | 5%
From 1 January of year 4: Free |
| 164 | 3926.20.29 | 5%
From 1 January of year 4: Free |
| 165 | 3926.30.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 166 | 3926.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 167 | 4009.11.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 168 | 4009.12.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 169 | 4009.21.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 170 | 4009.22.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 171 | 4009.31.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 172 | 4009.32.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 173 | 4009.41.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 174 | 4009.42.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 175 | 4010.31.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 176 | 4010.32.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 177 | 4010.33.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 178 | 4010.39.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 179 | 4012.11.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 180 | 4012.12.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 181 | 4012.13.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 182 | 4012.19.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 183 | 4012.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 184 | 4013.10.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 185 | 4015.19.90 | 5%
From 1 January of year 4: Free |
| 186 | 4015.90.29 | 5%
From 1 January of year 4: Free |
| 187 | 4016.91.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 188 | 4016.93.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 189 | 4016.99.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 190 | 4107.11.00 | 5%
From 1 January of year 4: Free |
| 191 | 4107.12.00 | 5%
From 1 January of year 4: Free |
| 192 | 4107.91.00 | 5%
From 1 January of year 4: Free |
| 193 | 4107.92.00 | 5%
From 1 January of year 4: Free |
| 194 | 4203.40.90 | 5%
From 1 January of year 4: Free |
| 195 | 4205.00.10 | 5%
From 1 January of year 4: Free |
| 196 | 4411.12.90 | 5%
From 1 January of year 4: Free |
| 197 | 4411.13.90 | 5%
From 1 January of year 4: Free |
| 198 | 4411.14.90 | 5%
From 1 January of year 4: Free |
| 199 | 4411.93.00 | 5%
From 1 January of year 4: Free |
| 200 | 5208.52.00 | 5%
From 1 January of year 3: Free |
| 201 | 5209.22.00 | 5%
From 1 January of year 3: Free |
| 202 | 5407.20.00 | 5%
From 1 January of year 4: Free |
| 203 | 5407.52.00 | 5%
From 1 January of year 4: Free |
| 204 | 5702.31.00 | 5%
From 1 January of year 4: Free |
| 205 | 5702.32.00 | 5%
From 1 January of year 4: Free |
| 206 | 5702.39.10 | 5%
From 1 January of year 4: Free |
| 207 | 5702.39.90 | 5%
From 1 January of year 4: Free |
| 208 | 5702.41.90 | 5%
From 1 January of year 4: Free |
| 209 | 5702.42.90 | 5%
From 1 January of year 4: Free |
| 210 | 5702.49.10 | 5%
From 1 January of year 4: Free |
| 211 | 5702.49.90 | 5%
From 1 January of year 4: Free |
| 212 | 5702.50.90 | 5%
From 1 January of year 4: Free |
| 213 | 5702.91.90 | 5%
From 1 January of year 4: Free |
| 214 | 5702.92.90 | 5%
From 1 January of year 4: Free |
| 215 | 5702.99.90 | 5%
From 1 January of year 4: Free |
| 216 | 5703.10.00 | 5%
From 1 January of year 4: Free |
| 217-218 | (Repealed by No 91 of 2021) | |
| 219 | 5703.90.90 | 5%
From 1 January of year 4: Free |
| 220 | 5704.10.10 | 5%
From 1 January of year 4: Free |
| 221 | 5704.20.10 | 5%
From 1 January of year 4: Free |
| 222 | 5704.90.10 | 5%
From 1 January of year 4: Free |
| 223 | 5705.00.10 | 5%
From 1 January of year 4: Free |
| 224 | 5705.00.90 | 5%
From 1 January of year 4: Free |
| 225-226 | (Repealed by No 91 of 2021) | |
| 227 | 6001.21.00 | 5%
From 1 January of year 4: Free |
| 228 | 6101.20.00 | 5%
From 1 January of year 4: Free |
| 229 | 6101.30.00 | 5%
From 1 January of year 4: Free |
| 230 | 6102.20.00 | 5%
From 1 January of year 4: Free |
| 231 | 6102.90.00 | 5%
From 1 January of year 3: Free |
| 232 | 6103.10.00 | 5%
From 1 January of year 4: Free |
| 233 | 6103.22.00 | 5%
From 1 January of year 4: Free |
| 234 | 6103.29.00 | 5%
From 1 January of year 4: Free |
| 235 | 6103.31.00 | 5%
From 1 January of year 4: Free |
| 236 | 6103.39.00 | 5%
From 1 January of year 4: Free |
| 237 | 6103.41.00 | 5%
From 1 January of year 4: Free |
| 238 | 6103.42.00 | 5%
From 1 January of year 4: Free |
| 239 | 6103.49.00 | 5%
From 1 January of year 4: Free |
| 240 | 6104.13.00 | 5%
From 1 January of year 4: Free |
| 241 | 6104.19.00 | 5%
From 1 January of year 4: Free |
| 242 | 6104.23.00 | 5%
From 1 January of year 3: Free |
| 243 | 6104.29.00 | 5%
From 1 January of year 4: Free |
| 244 | 6104.31.00 | 5%
From 1 January of year 3: Free |
| 245 | 6104.32.00 | 5%
From 1 January of year 3: Free |
| 246 | 6104.33.00 | 5%
From 1 January of year 3: Free |
| 247 | 6104.41.00 | 5%
From 1 January of year 4: Free |
| 248 | 6104.43.00 | 5%
From 1 January of year 3: Free |
| 249 | 6104.44.00 | 5%
From 1 January of year 4: Free |
| 250 | 6104.59.00 | 5%
From 1 January of year 3: Free |
| 251 | 6104.61.00 | 5%
From 1 January of year 4: Free |
| 252 | 6104.69.00 | 5%
From 1 January of year 3: Free |
| 253 | 6105.90.00 | 5%
From 1 January of year 4: Free |
| 254 | 6107.11.00 | 5%
From 1 January of year 4: Free |
| 255 | 6107.19.00 | 5%
From 1 January of year 4: Free |
| 256 | 6107.21.00 | 5%
From 1 January of year 3: Free |
| 257 | 6107.22.00 | 5%
From 1 January of year 3: Free |
| 258 | 6107.29.00 | 5%
From 1 January of year 3: Free |
| 259 | 6107.91.00 | 5%
From 1 January of year 4: Free |
| 260 | 6107.99.00 | 5%
From 1 January of year 4: Free |
| 261 | 6108.19.00 | 5%
From 1 January of year 4: Free |
| 262 | 6108.29.00 | 5%
From 1 January of year 4: Free |
| 263 | 6108.39.00 | 5%
From 1 January of year 3: Free |
| 264 | 6108.91.00 | 5%
From 1 January of year 3: Free |
| 265 | 6108.99.00 | 5%
From 1 January of year 4: Free |
| 266 | 6109.90.00 | 5%
From 1 January of year 4: Free |
| 267 | 6110.11.00 | 5%
From 1 January of year 4: Free |
| 268 | 6110.12.00 | 5%
From 1 January of year 4: Free |
| 269 | 6110.90.00 | 5%
From 1 January of year 4: Free |
| 270 | 6111.90.90 | 5%
From 1 January of year 4: Free |
| 271 | 6112.11.00 | 5%
From 1 January of year 3: Free |
| 272 | 6112.12.00 | 5%
From 1 January of year 3: Free |
| 273 | 6112.19.00 | 5%
From 1 January of year 4: Free |
| 274 | 6112.20.00 | 5%
From 1 January of year 4: Free |
| 275 | 6112.31.00 | 5%
From 1 January of year 4: Free |
| 276 | 6112.39.00 | 5%
From 1 January of year 4: Free |
| 277 | 6112.41.00 | 5%
From 1 January of year 4: Free |
| 278 | 6112.49.00 | 5%
From 1 January of year 4: Free |
| 279 | 6113.00.19 | 5%
From 1 January of year 4: Free |
| 280 | 6113.00.90 | 5%
From 1 January of year 4: Free |
| 281 | 6114.90.00 | 5%
From 1 January of year 4: Free |
| 282 | 6115.10.10 | 5%
From 1 January of year 4: Free |
| 283 | 6115.21.10 | 5%
From 1 January of year 4: Free |
| 284 | 6115.21.90 | 5%
From 1 January of year 4: Free |
| 285 | 6115.94.10 | 5%
From 1 January of year 4: Free |
| 286 | 6115.96.10 | 5%
From 1 January of year 4: Free |
| 287 | 6115.99.10 | 5%
From 1 January of year 4: Free |
| 288 | 6117.90.10 | 5%
From 1 January of year 4: Free |
| 289 | 6117.90.90 | 5%
From 1 January of year 4: Free |
| 290-297 | - | |
| 298 | 6203.11.00 | 5%
From 1 January of year 4: Free |
| 299 | 6203.12.00 | 5%
From 1 January of year 4: Free |
| 300 | 6203.19.00 | 5%
From 1 January of year 4: Free |
| 301 | 6203.22.00 | 5%
From 1 January of year 3: Free |
| 302 | 6203.29.00 | 5%
From 1 January of year 4: Free |
| 303 | 6203.31.00 | 5%
From 1 January of year 4: Free |
| 304 | 6203.32.00 | 5%
From 1 January of year 4: Free |
| 305 | 6203.33.00 | 5%
From 1 January of year 4: Free |
| 306 | 6203.39.00 | 5%
From 1 January of year 4: Free |
| 307 | 6203.41.00 | 5%
From 1 January of year 4: Free |
| 308 | 6203.42.00 | 5%
From 1 January of year 4: Free |
| 309 | 6203.43.00 | 5%
From 1 January of year 4: Free |
| 310 | 6203.49.00 | 5%
From 1 January of year 4: Free |
| 311 | 6204.11.00 | 5%
From 1 January of year 3: Free |
| 312 | 6204.12.00 | 5%
From 1 January of year 4: Free |
| 313 | 6204.13.00 | 5%
From 1 January of year 3: Free |
| 314 | 6204.19.00 | 5%
From 1 January of year 4: Free |
| 315 | 6204.21.00 | 5%
From 1 January of year 4: Free |
| 316 | 6204.22.00 | 5%
From 1 January of year 4: Free |
| 317 | 6204.23.00 | 5%
From 1 January of year 4: Free |
| 318 | 6204.29.00 | 5%
From 1 January of year 4: Free |
| 319 | 6204.31.00 | 5%
From 1 January of year 4: Free |
| 320 | 6204.32.00 | 5%
From 1 January of year 4: Free |
| 321 | 6204.39.00 | 5%
From 1 January of year 4: Free |
| 322 | 6204.41.00 | 5%
From 1 January of year 4: Free |
| 323 | 6204.43.00 | 5%
From 1 January of year 3: Free |
| 324 | 6204.44.00 | 5%
From 1 January of year 4: Free |
| 325 | 6204.49.00 | 5%
From 1 January of year 4: Free |
| 326 | 6204.51.00 | 5%
From 1 January of year 4: Free |
| 327 | 6204.59.00 | 5%
From 1 January of year 4: Free |
| 328 | 6204.61.00 | 5%
From 1 January of year 4: Free |
| 329 | 6204.69.00 | 5%
From 1 January of year 4: Free |
| 330 | 6206.10.00 | 5%
From 1 January of year 4: Free |
| 331 | 6206.90.00 | 5%
From 1 January of year 4: Free |
| 332 | 6207.11.00 | 5%
From 1 January of year 4: Free |
| 333 | 6207.91.00 | 5%
From 1 January of year 4: Free |
| 334 | 6207.99.00 | 5%
From 1 January of year 4: Free |
| 335 | 6208.11.00 | 5%
From 1 January of year 4: Free |
| 336 | 6208.19.00 | 5%
From 1 January of year 4: Free |
| 337 | 6208.29.00 | 5%
From 1 January of year 4: Free |
| 338 | 6208.91.00 | 5%
From 1 January of year 4: Free |
| 339 | 6208.92.00 | 5%
From 1 January of year 4: Free |
| 340 | 6208.99.00 | 5%
From 1 January of year 4: Free |
| 341 | 6209.90.90 | 5%
From 1 January of year 4: Free |
| 342 | 6210.10.90 | 5%
From 1 January of year 4: Free |
| 343-346 | (Repealed by No 91 of 2021) | |
| 347 | 6211.11.00 | 5%
From 1 January of year 4: Free |
| 348 | 6211.12.00 | 5%
From 1 January of year 4: Free |
| 349 | 6211.32.90 | 5%
From 1 January of year 4: Free |
| 350 | 6211.33.90 | 5%
From 1 January of year 4: Free |
| 351 | 6211.39.90 | 5%
From 1 January of year 4: Free |
| 352 | 6211.42.00 | 5%
From 1 January of year 4: Free |
| 353 | 6211.49.00 | 5%
From 1 January of year 4: Free |
| 354 | 6217.90.90 | 5%
From 1 January of year 4: Free |
| 355 | 6302.10.00 | 5%
From 1 January of year 4: Free |
| 356 | 6302.21.00 | 5%
From 1 January of year 4: Free |
| 357 | 6302.29.00 | 5%
From 1 January of year 4: Free |
| 358 | 6302.31.00 | 5%
From 1 January of year 4: Free |
| 359 | 6302.32.00 | 5%
From 1 January of year 4: Free |
| 360 | 6302.39.00 | 5%
From 1 January of year 4: Free |
| 361 | 6302.60.00 | 5%
From 1 January of year 4: Free |
| 362 | 6303.12.10 | 5%
From 1 January of year 4: Free |
| 363 | 6303.19.10 | 5%
From 1 January of year 4: Free |
| 364 | 6303.91.10 | 5%
From 1 January of year 4: Free |
| 365 | 6303.92.10 | 5%
From 1 January of year 4: Free |
| 366 | 6303.99.10 | 5%
From 1 January of year 4: Free |
| 367 | 6401.10.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 368 | 6401.92.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 369 | 6401.99.20 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 370 | 6401.99.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 371 | 6402.19.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 372 | 6402.20.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 373 | 6402.91.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 374 | 6402.99.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 375 | 6403.19.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 376 | 6403.40.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 377 | 6403.51.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 378 | 6403.59.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 379 | 6403.91.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 380 | 6403.99.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 381 | 6404.11.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 382 | 6404.19.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 383 | 6404.20.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 384 | 6405.10.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 385 | 6405.20.00 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 386 | 6405.90.90 | 3.7%
From 1 January of year 2: 2.5% From 1 January of year 3: 1.2% From 1 January of year 4: Free |
| 387 | 6806.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 388 | 6812.80.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 389 | 6812.99.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 390 | 6813.20.10 | 2% From 1 January of year 2: 1% From 1 January of year 3: Free |
| 391 | 6813.81.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 392 | 6813.89.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 393 | 7007.11.11 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 394 | 7007.21.11 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 395 | 7009.10.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 396 | 7014.00.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 396A | 7208.10.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 396B | 7208.25.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 396C | 7208.26.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 396D | 7208.27.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 396E | 7208.36.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 396F | 7208.37.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January ofyear 15: Free |
| 396G | 7208.38.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 396H | 7208.39.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 396J | 7208.40.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 397 | 7208.51.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 398 | 7208.52.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 398A | 7208.53.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 398B | 7208.54.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 399 | 7208.90.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 400 | 7209.15.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 401 | 7209.16.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 402 | 7209.17.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 403 | 7209.18.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 404 | 7209.25.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 405 | 7209.26.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 406 | 7209.27.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 407 | 7209.28.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 408 | 7209.90.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 409 | 7210.30.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 410 | 7210.41.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 411 | 7210.49.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 412 | 7210.50.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 413 | 7210.61.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 414 | 7210.69.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 415 | 7210.70.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 416 | 7210.90.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 416A | 7211.14.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 416B | 7211.19.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 417 | 7211.23.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 418 | 7211.29.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 419 | 7211.90.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 420 | 7212.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 421 | 7212.30.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 422 | 7212.40.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 423 | 7212.50.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424 | 7212.60.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 424A | 7213.10.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424B | 7213.91.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424C | 7213.99.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424D | 7214.20.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424E | 7214.91.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424F | 7214.99.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424G | 7215.10.90 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424H | 7215.50.90 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424J | 7215.90.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424K | 7216.10.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 424L | 7216.21.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 425 | 7216.31.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 426 | 7216.32.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 427 | 7216.33.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 428 | 7216.40.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 429 | 7217.10.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 430 | 7217.20.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 431 | 7217.30.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432 | 7217.90.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432A | 7222.20.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432B | 7225.30.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432C | 7225.40.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432D | 7225.50.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432E | 7225.91.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432F | 7225.92.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432G | 7225.99.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432H | 7226.91.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432J | 7226.92.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432K | 7226.99.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432L | 7227.20.10 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432M | 7227.20.90 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432N | 7227.90.10 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432P | 7227.90.90 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432Q | 7228.10.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432R | 7228.20.10 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432S | 7228.20.21 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432T | 7228.20.90 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432U | 7228.30.10 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432V | 7228.30.90 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432W | 7228.50.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432X | 7228.60.10 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432Y | 7228.60.90 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432Z | 7228.70.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432ZA | 7228.80.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432ZB | 7229.20.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 432ZC | 7229.90.90 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 433 | 7304.11.00 | 5%
From 1 January of year 4: Free |
| 434 | 7304.19.00 | 5%
From 1 January of year 4: Free |
| 435 | 7305.11.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 436 | 7305.12.00 | 5%
From 1 January of year 4: Free |
| 437 | 7305.19.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 438 | 7305.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 439 | 7305.31.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 440 | 7305.39.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 441 | 7305.90.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 442 | 7306.11.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 443 | 7306.19.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 444 | 7306.21.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 445 | 7306.29.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 446 | 7306.30.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 447 | 7306.40.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 448 | 7306.50.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 449 | 7306.61.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 450 | 7306.69.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 451 | 7306.90.00 | United Kingdom: From 1 January of year 6:
4.5% United Kingdom: From 1 January of year 7: 4% United Kingdom: From 1 January of year 8: 3.5% United Kingdom: From 1 January of year 9: 3% United Kingdom: From 1 January of year 10: 2.5% United Kingdom: From 1 January of year 11: 2% United Kingdom: From 1 January of year 12: 1.5% United Kingdom: From 1 January of year 13: 1% United Kingdom: From 1 January of year 14: 0.5% United Kingdom: From 1 January of year 15: Free |
| 452 | 7320.90.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 453 | 7326.19.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 454 | 7411.10.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 455 | 8301.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 456 | 8301.60.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 457 | 8301.70.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 458 | 8302.10.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 459 | 8302.30.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 460 | 8310.00.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 461 | 8407.34.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 462 | 8407.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 463 | 8408.20.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 464 | 8408.20.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 465 | 8414.30.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 466 | 8414.59.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 467 | 8415.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 468 | 8419.50.20
(prescribed goods only) |
2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 469 | 8419.50.30 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 470 | 8424.89.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 471 | 8424.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 472 | 8424.90.90 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 473 | 8428.90.00 | 5%
From 1 January of year 4: Free |
| 474 | 8474.10.00 | 5%
From 1 January of year 4: Free |
| 475 | 8479.82.00 | 5%
From 1 January of year 4: Free |
| 476 | 8481.10.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 477 | 8481.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 478 | 8481.40.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 479 | 8482.10.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 480 | 8482.20.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 481 | 8482.40.11 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 482 | 8482.91.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 483 | 8482.99.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 484 | 8483.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 485 | 8483.30.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 486 | 8483.50.11 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 487 | 8483.50.90 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 488 | 8483.60.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 489 | 8483.90.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 490 | 8484.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 491 | 8486.40.91 | 5%
From 1 January of year 4: Free |
| 492 | 8486.40.99 | 5%
From 1 January of year 4: Free |
| 493 | 8501.10.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 494 | 8503.00.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 495 | 8507.10.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 496 | 8507.10.90 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 497 | 8507.20.00 | 2% From 1 January of year 2: 1% From 1 January of year 3: Free |
| 498 | 8507.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 499 | 8512.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 500 | 8512.30.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 501 | 8512.40.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 502 | 8512.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 503 | (Repealed by No 91 of 2021) | |
| 504 | 8527.99.00 | 5%
From 1 January of year 4: Free |
| 505 | 8531.10.91 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 506 | 8536.50.93 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 507 | 8536.70.11 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 508 | 8536.70.21 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 509 | 8538.90.11 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 510 | 8538.90.13 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 511 | 8539.10.90 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 512 | 8544.30.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 513-525 | (Repealed by No 10 of 2021) | |
| 526 | 8706.00.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 527 | 8706.00.91 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 528 | 8706.00.99 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 529 | 8707.10.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 530 | 8707.10.91 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 531 | 8707.10.99 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 532 | 8707.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 533 | 8707.90.90 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 534 | 8708.10.90 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 535 | 8708.21.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 536 | 8708.21.90 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 537 | 8708.30.12 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 538 | 8708.30.19 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 539 | 8708.30.93 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 540 | 8708.30.99 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 541 | 8708.40.42 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 542 | 8708.40.43 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 543 | 8708.40.49 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 544 | 8708.40.52 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 545 | 8708.40.59 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 546 | 8708.70.91 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 547 | 8708.70.99 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 548 | 8708.80.99 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 549 | 8708.93.30 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 550 | 8708.93.91 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 551 | 8708.93.99 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 552 | 8708.99.30 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 553 | 8708.99.91 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 554 | 8708.99.99 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 555 | 9026.10.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 556 | 9026.20.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 557 | 9026.80.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 558 | 9029.10.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 559 | 9029.20.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 560 | 9029.90.10 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 561 | 9032.89.11 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 562 | 9032.90.20 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 563 | 9401.20.00 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 564 | 9401.61.00 | 5%
From 1 January of year 4: Free |
| 565 | (Repealed by No 91 of 2021) | |
| 566 | 9403.30.00 | 5%
From 1 January of year 4: Free |
| 567 | 9613.80.90 | 2%
From 1 January of year 2: 1% From 1 January of year 3: Free |
| 568 | 9619.00.30
(prescribed goods only) |
5% From 1 January of year 4: Free |
| 569 | 9619.00.41
(prescribed goods only) |
5% From 1 January of year 4: Free |
| 570 | 9619.00.49 | 5% From 1 January of year 4: Free |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 9 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 9 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Malaysian originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.71 | $7.61/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.72 | $23.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.79 | $31.24/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.91 | $75.17/L of alcohol |
| 8 | 2203.00.99 | $75.17/L of alcohol |
| 9 | 2204.10.23 | $75.17/L of alcohol |
| 10 | 2204.10.29 | $75.17/L of alcohol |
| 11 | 2204.10.83 | $75.17/L of alcohol |
| 12 | 2204.10.89 | $75.17/L of alcohol |
| 13 | 2204.21.30 | $75.17/L of alcohol |
| 14 | 2204.21.90 | $75.17/L of alcohol |
| 14A | 2204.22.30 | $81.21/L of alcohol |
| 14B | 2204.22.90 | $81.21/L of alcohol |
| 15 | 2204.29.30 | $75.17/L of alcohol |
| 16 | 2204.29.90 | $75.17/L of alcohol |
| 17 | 2205.10.30 | $75.17/L of alcohol |
| 18 | 2205.10.90 | $75.17/L of alcohol |
| 19 | 2205.90.30 | $75.17/L of alcohol |
| 20 | 2205.90.90 | $75.17/L of alcohol |
| 21 | 2206.00.13 | $75.17/L of alcohol |
| 22 | 2206.00.14 | $75.17/L of alcohol |
| 23 | 2206.00.21 | $75.17/L of alcohol |
| 24 | 2206.00.22 | $75.17/L of alcohol |
| 25 | 2206.00.23 | $75.17/L of alcohol |
| 26 | 2206.00.24 | $75.17/L of alcohol |
| 27 | 2206.00.52 | $75.17/L of alcohol |
| 28 | 2206.00.59 | $75.17/L of alcohol |
| 29 | 2206.00.62 | $75.17/L of alcohol |
| 30 | 2206.00.69 | $75.17/L of alcohol |
| 31 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 32 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 34 | 2206.00.82 | $7.61/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35 | 2206.00.83 | $23.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36 | 2206.00.89 | $31.24/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.92 | $75.17/L of alcohol |
| 38 | 2206.00.99 | $75.17/L of alcohol |
| 39 | 2207.10.00 | $75.17/L of alcohol |
| 40 | 2207.20.10 | $0.38143/L |
| 41 | 2208.20.10 | $70.19/L of alcohol |
| 42 | 2208.20.90 | $75.17/L of alcohol |
| 43 | 2208.30.00 | $75.17/L of alcohol |
| 44 | 2208.40.00 | $75.17/L of alcohol |
| 45 | 2208.50.00 | $75.17/L of alcohol |
| 46 | 2208.60.00 | $75.17/L of alcohol |
| 47 | 2208.70.00 | $75.17/L of alcohol |
| 48 | 2208.90.20 | $75.17/L of alcohol |
| 49 | 2208.90.90 | $75.17/L of alcohol |
| 50 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 51 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 52 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 53 | 2402.10.20 | $0.40197/stick |
| 54 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2402.20.20 | $0.40197/stick |
| 56 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 57 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 58 | 2403.19.10 | $0.40197/stick |
| 59 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 62 | 2707.10.00 | $0.38143/L |
| 63 | 2707.20.00 | $0.38143/L |
| 64 | 2707.30.00 | $0.38143/L |
| 65 | 2707.50.00 | $0.38143/L |
| 66 | 2709.00.90 | $0.38143/L |
| 67 | 2710.12.61 | $0.03556/L |
| 68 | 2710.12.62 | $0.38143/L of gasoline
plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 69 | 2710.12.69 | $0.38143/L |
| 70 | 2710.12.70 | $0.38143/L |
| 71 | 2710.19.16 | $0.38143/L |
| 72 | 2710.19.22 | $0.38143/L of diesel
plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 73 | 2710.19.28 | $0.38143/L |
| 74 | 2710.19.40 | $0.03556/L |
| 75 | 2710.19.51 | $0.38143/L |
| 76 | 2710.19.52 | $0.38143/L |
| 77 | 2710.19.53 | $0.38143/L |
| 78 | 2710.19.70 | $0.38143/L |
| 79 | 2710.19.91 | $0.142/L |
| 80 | 2710.19.92 | $0.142/kg |
| 81 | 2710.20.00 | $0.38143/L of biodiesel
plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 82 | 2710.91.16 | $0.38143/L |
| 83 | 2710.91.22 | $0.38143/L of diesel
plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 84 | 2710.91.28 | $0.38143/L |
| 85 | 2710.91.40 | $0.03556/L |
| 86 | 2710.91.51 | $0.38143/L |
| 87 | 2710.91.52 | $0.38143/L |
| 88 | 2710.91.53 | $0.38143/L |
| 89 | 2710.91.61 | $0.03556/L |
| 90 | 2710.91.62 | $0.38143/L of gasoline
plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 91 | 2710.91.69 | $0.38143/L |
| 92 | 2710.91.70 | $0.38143/L |
| 93 | 2710.91.80 | $0.38143/L of biodiesel
plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 94 | 2710.91.91 | $0.142/L |
| 95 | 2710.91.92 | $0.142/kg |
| 96 | 2710.99.16 | $0.38143/L |
| 97 | 2710.99.22 | $0.38143/L of diesel
plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 98 | 2710.99.28 | $0.38143/L |
| 99 | 2710.99.40 | $0.03556/L |
| 100 | 2710.99.51 | $0.38143/L |
| 101 | 2710.99.52 | $0.38143/L |
| 102 | 2710.99.53 | $0.38143/L |
| 103 | 2710.99.61 | $0.03556/L |
| 104 | 2710.99.62 | $0.38143/L of gasoline
plus $0.38143/L of ethanol plus $0.38143/L of other substances (if any) in the blend |
| 105 | 2710.99.69 | $0.38143/L |
| 106 | 2710.99.70 | $0.38143/L |
| 107 | 2710.99.80 | $0.38143/L of biodiesel
plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
| 108 | 2710.99.91 | $0.142/L |
| 109 | 2710.99.92 | $0.142/kg |
| 110 | 2711.11.00 | $0.2613/kg |
| 111 | 2711.12.10 | $0.125/L |
| 112 | 2711.13.10 | $0.125/L |
| 113 | 2711.21.10 | $0.2613/kg |
| 114 | 2902.20.00 | $0.38143/L |
| 115 | 2902.30.00 | $0.38143/L |
| 116 | 2902.41.00 | $0.38143/L |
| 117 | 2902.42.00 | $0.38143/L |
| 118 | 2902.43.00 | $0.38143/L |
| 119 | 2902.44.00 | $0.38143/L |
| 120 | 3403.11.10 | $0.142/kg |
| 121 | 3403.11.90 | $0.142/L |
| 122 | 3403.19.10 | $0.142/kg |
| 123 | 3403.19.90 | $0.142/L |
| 124 | 3403.91.10 | $0.142/kg |
| 125 | 3403.91.90 | $0.142/L |
| 126 | 3403.99.10 | $0.142/kg |
| 127 | 3403.99.90 | $0.142/L |
| 128 | 3811.21.10 | $0.142/kg |
| 129 | 3811.21.90 | $0.142/L |
| 130 | 3817.00.10 | $0.38143/L |
| 131 | 3819.00.00 | $0.142/L |
| 132 | 3824.99.30 | $0.396/L of gasoline
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 133 | 3824.99.40 | $0.396/L of diesel
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 134 | 3826.00.10 | $0.38143/L |
| 135 | 3826.00.20 | $0.38143/L of biodiesel
plus $0.38143/L of ethanol (if any) plus $0.38143/L of other substances in the blend |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 9A increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 9A increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Indonesian originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 2203.00.63 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.66 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.67 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.69 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.71 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.72 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.79 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.91 | $85.87/L of alcohol |
| 11 | 2203.00.99 | $85.87/L of alcohol |
| 12 | 2204.10.23 | $85.87/L of alcohol |
| 13 | 2204.10.29 | $85.87/L of alcohol |
| 14 | 2204.10.83 | $85.87/L of alcohol |
| 15 | 2204.10.89 | $85.87/L of alcohol |
| 16 | 2204.21.30 | $85.87/L of alcohol |
| 17 | 2204.21.90 | $85.87/L of alcohol |
| 18 | 2204.22.30 | $85.87/L of alcohol |
| 19 | 2204.22.90 | $85.87/L of alcohol |
| 20 | 2204.29.30 | $85.87/L of alcohol |
| 21 | 2204.29.90 | $85.87/L of alcohol |
| 22 | 2205.10.30 | $85.87/L of alcohol |
| 23 | 2205.10.90 | $85.87/L of alcohol |
| 24 | 2205.90.30 | $85.87/L of alcohol |
| 25 | 2205.90.90 | $85.87/L of alcohol |
| 26 | 2206.00.13 | $85.87/L of alcohol |
| 27 | 2206.00.14 | $85.87/L of alcohol |
| 28 | 2206.00.21 | $85.87/L of alcohol |
| 29 | 2206.00.22 | $85.87/L of alcohol |
| 30 | 2206.00.23 | $85.87/L of alcohol |
| 31 | 2206.00.24 | $85.87/L of alcohol |
| 32 | 2206.00.52 | $85.87/L of alcohol |
| 33 | 2206.00.59 | $85.87/L of alcohol |
| 34 | 2206.00.62 | $85.87/L of alcohol |
| 35 | 2206.00.69 | $85.87/L of alcohol |
| 36 | 2206.00.72 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.73 | $43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.76 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.77 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 40 | 2206.00.78 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 41 | 2206.00.79 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 42 | 2206.00.82 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 43 | 2206.00.83 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 44 | 2206.00.89 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 45 | 2206.00.92 | $85.87/L of alcohol |
| 46 | 2206.00.99 | $85.87/L of alcohol |
| 47 | 2207.10.00 | $85.87/L of alcohol |
| 48 | 2207.20.10 | $0.418/L |
| 49 | 2208.20.10 | $80.20/L of alcohol |
| 50 | 2208.20.90 | $85.87/L of alcohol |
| 51 | 2208.30.00 | $85.87/L of alcohol |
| 52 | 2208.40.00 | $85.87/L of alcohol |
| 53 | 2208.50.00 | $85.87/L of alcohol |
| 54 | 2208.60.00 | $85.87/L of alcohol |
| 55 | 2208.70.00 | $85.87/L of alcohol |
| 56 | 2208.90.20 | $85.87/L of alcohol |
| 57 | 2208.90.90 | $85.87/L of alcohol |
| 58 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 59 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2402.10.20 | $0.93653/stick |
| 62 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2402.20.20 | $0.93653/stick |
| 64 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 65 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 66 | 2403.19.10 | $0.93653/stick |
| 67 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 68 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 69 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 69A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 70 | 2707.10.00 | $0.418/L |
| 71 | 2707.20.00 | $0.418/L |
| 72 | 2707.30.00 | $0.418/L |
| 73 | 2707.50.00 | $0.418/L |
| 74 | 2709.00.90 | $0.418/L |
| 75 | 2710.12.61 | $0.03556/L |
| 76 | 2710.12.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 77 | 2710.12.69 | $0.418/L |
| 78 | 2710.12.70 | $0.418/L |
| 79 | 2710.19.16 | $0.418/L |
| 80 | 2710.19.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 81 | 2710.19.28 | $0.418/L |
| 82 | 2710.19.40 | $0.03556/L |
| 83 | 2710.19.51 | $0.418/L |
| 84 | 2710.19.52 | $0.418/L |
| 85 | 2710.19.53 | $0.418/L |
| 86 | 2710.19.70 | $0.418/L |
| 87 | 2710.19.91 | $0.142/L |
| 88 | 2710.19.92 | $0.142/kg |
| 89 | 2710.20.00 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 90 | 2710.91.16 | $0.418/L |
| 91 | 2710.91.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 92 | 2710.91.28 | $0.418/L |
| 93 | 2710.91.40 | $0.03556/L |
| 94 | 2710.91.51 | $0.418/L |
| 95 | 2710.91.52 | $0.418/L |
| 96 | 2710.91.53 | $0.418/L |
| 97 | 2710.91.61 | $0.03556/L |
| 98 | 2710.91.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 99 | 2710.91.69 | $0.418/L |
| 100 | 2710.91.70 | $0.418/L |
| 101 | 2710.91.80 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 102 | 2710.91.91 | $0.142/L |
| 103 | 2710.91.92 | $0.142/kg |
| 104 | 2710.99.16 | $0.418/L |
| 105 | 2710.99.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 106 | 2710.99.28 | $0.418/L |
| 107 | 2710.99.40 | $0.03556/L |
| 108 | 2710.99.51 | $0.418/L |
| 109 | 2710.99.52 | $0.418/L |
| 110 | 2710.99.53 | $0.418/L |
| 111 | 2710.99.61 | $0.03556/L |
| 112 | 2710.99.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 113 | 2710.99.69 | $0.418/L |
| 114 | 2710.99.70 | $0.418/L |
| 115 | 2710.99.80 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 116 | 2710.99.91 | $0.142/L |
| 117 | 2710.99.92 | $0.142/kg |
| 118 | 2711.11.00 | $0.287/kg |
| 119 | 2711.12.10 | $0.137/L |
| 120 | 2711.13.10 | $0.137/L |
| 121 | 2711.21.10 | $0.287/kg |
| 122 | 2902.20.00 | $0.418/L |
| 123 | 2902.30.00 | $0.418/L |
| 124 | 2902.41.00 | $0.418/L |
| 125 | 2902.42.00 | $0.418/L |
| 126 | 2902.43.00 | $0.418/L |
| 127 | 2902.44.00 | $0.418/L |
| 128 | 3403.11.10 | $0.142/kg |
| 129 | 3403.11.90 | $0.142/L |
| 130 | 3403.19.10 | $0.142/kg |
| 131 | 3403.19.90 | $0.142/L |
| 132 | 3403.91.10 | $0.142/kg |
| 133 | 3403.91.90 | $0.142/L |
| 134 | 3403.99.10 | $0.142/kg |
| 135 | 3403.99.90 | $0.142/L |
| 136 | 3811.21.10 | $0.142/kg |
| 137 | 3811.21.90 | $0.142/L |
| 138 | 3817.00.10 | $0.418/L |
| 139 | 3819.00.00 | $0.142/L |
| 140 | 3824.99.30 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 141 | 3824.99.40 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 142 | 3826.00.10 | $0.418/L |
| 143 | 3826.00.20 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 10 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 10 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Korean originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 1 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.71 | $8.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.72 | $25.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.79 | $32.93/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.91 | $79.22/L of alcohol |
| 8 | 2203.00.99 | $79.22/L of alcohol |
| 9 | 2204.10.23 | $79.22/L of alcohol |
| 10 | 2204.10.29 | $79.22/L of alcohol |
| 11 | 2204.10.83 | $79.22/L of alcohol |
| 12 | 2204.10.89 | $79.22/L of alcohol |
| 13 | 2204.21.30 | $79.22/L of alcohol |
| 14 | 2204.21.90 | $79.22/L of alcohol |
| 14A | 2204.22.30 | $81.21/L of alcohol |
| 14B | 2204.22.90 | $81.21/L of alcohol |
| 15 | 2204.29.30 | $79.22/L of alcohol |
| 16 | 2204.29.90 | $79.22/L of alcohol |
| 17 | 2205.10.30 | $79.22/L of alcohol |
| 18 | 2205.10.90 | $79.22/L of alcohol |
| 19 | 2205.90.30 | $79.22/L of alcohol |
| 20 | 2205.90.90 | $79.22/L of alcohol |
| 21 | 2206.00.13 | $79.22/L of alcohol |
| 22 | 2206.00.14 | $79.22/L of alcohol |
| 23 | 2206.00.21 | $79.22/L of alcohol |
| 24 | 2206.00.22 | $79.22/L of alcohol |
| 25 | 2206.00.23 | $79.22/L of alcohol |
| 26 | 2206.00.24 | $79.22/L of alcohol |
| 27 | 2206.00.52 | $79.22/L of alcohol |
| 28 | 2206.00.59 | $79.22/L of alcohol |
| 29 | 2206.00.62 | $79.22/L of alcohol |
| 30 | 2206.00.69 | $79.22/L of alcohol |
| 31 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 32 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 34 | 2206.00.82 | $8.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35 | 2206.00.83 | $25.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36 | 2206.00.89 | $32.93/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.92 | $79.22/L of alcohol |
| 38 | 2206.00.99 | $79.22/L of alcohol |
| 39 | 2207.10.00 | $79.22/L of alcohol |
| 40 | 2207.20.10 | $0.38143/L |
| 41 | 2208.20.10 | $73.98/L of alcohol |
| 42 | 2208.20.90 | $79.22/L of alcohol |
| 43 | 2208.30.00 | $79.22/L of alcohol |
| 44 | 2208.40.00 | $79.22/L of alcohol |
| 45 | 2208.50.00 | $79.22/L of alcohol |
| 46 | 2208.60.00 | $79.22/L of alcohol |
| 47 | 2208.70.00 | $79.22/L of alcohol |
| 48 | 2208.90.20 | $79.22/L of alcohol |
| 49 | 2208.90.90 | $79.22/L of alcohol |
| 50 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 51 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 52 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 53 | 2402.10.20 | $0.46268/stick |
| 54 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2402.20.20 | $0.46268/stick |
| 56 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 57 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 58 | 2403.19.10 | $0.46268/stick |
| 59 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 62 | 2707.10.00 | $0.38143/L |
| 63 | 2707.20.00 | $0.38143/L |
| 64 | 2707.30.00 | $0.38143/L |
| 65 | 2707.50.00 | $0.38143/L |
| 66 | 2709.00.90 | $0.38143/L |
| 67 | 2710.12.61 | $0.03556/L |
| 68 | 2710.12.62 | $0.38143/L of gasoline |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 69 | 2710.12.69 | $0.38143/L |
| 70 | 2710.12.70 | $0.38143/L |
| 71 | 2710.19.16 | $0.38143/L |
| 72 | 2710.19.22 | $0.38143/L of diesel |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 73 | 2710.19.28 | $0.38143/L |
| 74 | 2710.19.40 | $0.03556/L |
| 75 | 2710.19.51 | $0.38143/L |
| 76 | 2710.19.52 | $0.38143/L |
| 77 | 2710.19.53 | $0.38143/L |
| 78 | 2710.19.70 | $0.38143/L |
| 79 | 2710.19.91 | $0.142/L |
| 80 | 2710.19.92 | $0.142/kg |
| 81 | 2710.20.00 | $0.38143/L of biodiesel |
| plus | ||
| $0.38143/L of ethanol (if any) | ||
| plus | ||
| $0.38143/L of other substances in the blend | ||
| 82 | 2710.91.16 | $0.38143/L |
| 83 | 2710.91.22 | $0.38143/L of diesel |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 84 | 2710.91.28 | $0.38143/L |
| 85 | 2710.91.40 | $0.03556/L |
| 86 | 2710.91.51 | $0.38143/L |
| 87 | 2710.91.52 | $0.38143/L |
| 88 | 2710.91.53 | $0.38143/L |
| 89 | 2710.91.61 | $0.03556/L |
| 90 | 2710.91.62 | $0.38143/L of gasoline |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 91 | 2710.91.69 | $0.38143/L |
| 92 | 2710.91.70 | $0.38143/L |
| 93 | 2710.91.80 | $0.38143/L of biodiesel |
| plus | ||
| $0.38143/L of ethanol (if any) | ||
| plus | ||
| $0.38143/L of other substances in the blend | ||
| 94 | 2710.91.91 | $0.142/L |
| 95 | 2710.91.92 | $0.142/kg |
| 96 | 2710.99.16 | $0.38143/L |
| 97 | 2710.99.22 | $0.38143/L of diesel |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 98 | 2710.99.28 | $0.38143/L |
| 99 | 2710.99.40 | $0.03556/L |
| 100 | 2710.99.51 | $0.38143/L |
| 101 | 2710.99.52 | $0.38143/L |
| 102 | 2710.99.53 | $0.38143/L |
| 103 | 2710.99.61 | $0.03556/L |
| 104 | 2710.99.62 | $0.38143/L of gasoline |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 105 | 2710.99.69 | $0.38143/L |
| 106 | 2710.99.70 | $0.38143/L |
| 107 | 2710.99.80 | $0.38143/L of biodiesel |
| plus | ||
| $0.38143/L of ethanol (if any) | ||
| plus | ||
| $0.38143/L of other substances in the blend | ||
| 108 | 2710.99.91 | $0.142/L |
| 109 | 2710.99.92 | $0.142/kg |
| 110 | 2711.11.00 | $0.2613/kg |
| 111 | 2711.12.10 | $0.125/L |
| 112 | 2711.13.10 | $0.125/L |
| 113 | 2711.21.10 | $0.2613/kg |
| 114 | 2902.20.00 | $0.38143/L |
| 115 | 2902.30.00 | $0.38143/L |
| 116 | 2902.41.00 | $0.38143/L |
| 117 | 2902.42.00 | $0.38143/L |
| 118 | 2902.43.00 | $0.38143/L |
| 119 | 2902.44.00 | $0.38143/L |
| 120 | 3403.11.10 | $0.142/kg |
| 121 | 3403.11.90 | $0.142/L |
| 122 | 3403.19.10 | $0.142/kg |
| 123 | 3403.19.90 | $0.142/L |
| 124 | 3403.91.10 | $0.142/kg |
| 125 | 3403.91.90 | $0.142/L |
| 126 | 3403.99.10 | $0.142/kg |
| 127 | 3403.99.90 | $0.142/L |
| 128 | 3811.21.10 | $0.142/kg |
| 129 | 3811.21.90 | $0.142/L |
| 130 | 3817.00.10 | $0.38143/L |
| 131 | 3819.00.00 | $0.142/L |
| 132 | 3824.99.30 | $0.396/L of gasoline
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 133 | 3824.99.40 | $0.396/L of diesel
plus $0.396/L of ethanol plus $0.396/L of other substances (if any) in the blend |
| 134 | 3826.00.10 | $0.38143/L |
| 135 | 3826.00.20 | $0.38143/L of biodiesel |
| plus | ||
| $0.38143/L of ethanol (if any) | ||
| plus | ||
| $0.38143/L of other substances in the blend | ||
| 136-223 | (Repealed by No 10 of 2021) | |
| 224-234 | (Repealed by No 117 of 2024) | |
| 235-236 | (Repealed by No 91 of 2021) | |
| 237-241 | (Repealed by No 117 of 2024) | |
| 242-361 | (Repealed by No 10 of 2021) | |
| 362-375 | (Repealed by No 117 of 2024) | |
| 376-696 | (Repealed by No 10 of 2021) |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 10A increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 10A increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Indian originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 2203.00.63 | $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.66 | $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.67 | $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.69 | $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.71 | $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.72 | $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.79 | $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of thegoods exceeds 1.15 |
| 10 | 2203.00.91 | $94.41/L of alcohol |
| 11 | 2203.00.99 | $94.41/L of alcohol |
| 12 | 2204.10.23 | $94.41/L of alcohol |
| 13 | 2204.10.29 | $94.41/L of alcohol |
| 14 | 2204.10.83 | $94.41/L of alcohol |
| 15 | 2204.10.89 | $94.41/L of alcohol |
| 16 | 2204.21.30 | $94.41/L of alcohol |
| 17 | 2204.21.90 | $94.41/L of alcohol |
| 18 | 2204.22.30 | $94.41/L of alcohol |
| 19 | 2204.22.90 | $94.41/L of alcohol |
| 20 | 2204.29.30 | $94.41/L of alcohol |
| 21 | 2204.29.90 | $94.41/L of alcohol |
| 22 | 2205.10.30 | $94.41/L of alcohol |
| 23 | 2205.10.90 | $94.41/L of alcohol |
| 24 | 2205.90.30 | $94.41/L of alcohol |
| 25 | 2205.90.90 | $94.41/L of alcohol |
| 26 | 2206.00.13 | $94.41/L of alcohol |
| 27 | 2206.00.14 | $94.41/L of alcohol |
| 28 | 2206.00.21 | $94.41/L of alcohol |
| 29 | 2206.00.22 | $94.41/L of alcohol |
| 30 | 2206.00.23 | $94.41/L of alcohol |
| 31 | 2206.00.24 | $94.41/L of alcohol |
| 32 | 2206.00.52 | $94.41/L of alcohol |
| 33 | 2206.00.59 | $94.41/L of alcohol |
| 34 | 2206.00.62 | $94.41/L of alcohol |
| 35 | 2206.00.69 | $94.41/L of alcohol |
| 36 | 2206.00.72 | $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.73 | $47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.76 | $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.77 | $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 40 | 2206.00.78 | $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 41 | 2206.00.79 | $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 42 | 2206.00.82 | $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 43 | 2206.00.83 | $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 44 | 2206.00.89 | $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 45 | 2206.00.92 | $94.41/L of alcohol |
| 46 | 2206.00.99 | $94.41/L of alcohol |
| 47 | 2207.10.00 | $94.41/L of alcohol |
| 48 | 2207.20.10 | $0.460/L |
| 49 | 2208.20.10 | $88.17/L of alcohol |
| 50 | 2208.20.90 | $94.41/L of alcohol |
| 51 | 2208.30.00 | $94.41/L of alcohol |
| 52 | 2208.40.00 | $94.41/L of alcohol |
| 53 | 2208.50.00 | $94.41/L of alcohol |
| 54 | 2208.60.00 | $94.41/L of alcohol |
| 55 | 2208.70.00 | $94.41/L of alcohol |
| 56 | 2208.90.20 | $94.41/L of alcohol |
| 57 | 2208.90.90 | $94.41/L of alcohol |
| 58 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 59 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2402.10.20 | $1.14040/stick |
| 62 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2402.20.20 | $1.14040/stick |
| 64 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 65 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 66 | 2403.19.10 | $1.14040/stick |
| 67 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 68 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 69 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 70 | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 71 | 2707.10.00 | $0.460/L |
| 72 | 2707.20.00 | $0.460/L |
| 73 | 2707.30.00 | $0.460/L |
| 74 | 2707.50.00 | $0.460/L |
| 75 | 2709.00.90 | $0.460/L |
| 76 | 2710.12.61 | $0.03556/L |
| 77 | 2710.12.62 | $0.460/L of gasoline
plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend |
| 78 | 2710.12.69 | $0.460/L |
| 79 | 2710.12.70 | $0.460/L |
| 80 | 2710.19.16 | $0.460/L |
| 81 | 2710.19.22 | $0.460/L of diesel
plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend |
| 82 | 2710.19.28 | $0.460/L |
| 83 | 2710.19.40 | $0.03556/L |
| 84 | 2710.19.51 | $0.460/L |
| 85 | 2710.19.52 | $0.460/L |
| 86 | 2710.19.53 | $0.460/L |
| 87 | 2710.19.70 | $0.460/L |
| 88 | 2710.19.91 | $0.142/L |
| 89 | 2710.19.92 | $0.142/kg |
| 90 | 2710.20.00 | $0.460/L of biodiesel
plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend |
| 91 | 2710.91.16 | $0.460/L |
| 92 | 2710.91.22 | $0.460/L of diesel
plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend |
| 93 | 2710.91.28 | $0.460/L |
| 94 | 2710.91.40 | $0.03556/L |
| 95 | 2710.91.51 | $0.460/L |
| 96 | 2710.91.52 | $0.460/L |
| 97 | 2710.91.53 | $0.460/L |
| 98 | 2710.91.61 | $0.03556/L |
| 99 | 2710.91.62 | $0.460/L of gasoline
plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend |
| 100 | 2710.91.69 | $0.460/L |
| 101 | 2710.91.70 | $0.460/L |
| 102 | 2710.91.80 | $0.460/L of biodiesel
plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend |
| 103 | 2710.91.91 | $0.142/L |
| 104 | 2710.91.92 | $0.142/kg |
| 105 | 2710.99.16 | $0.460/L |
| 106 | 2710.99.22 | $0.460/L of diesel
plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend |
| 107 | 2710.99.28 | $0.460/L |
| 108 | 2710.99.40 | $0.03556/L |
| 109 | 2710.99.51 | $0.460/L |
| 110 | 2710.99.52 | $0.460/L |
| 111 | 2710.99.53 | $0.460/L |
| 112 | 2710.99.61 | $0.03556/L |
| 113 | 2710.99.62 | $0.460/L of gasoline
plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend |
| 114 | 2710.99.69 | $0.460/L |
| 115 | 2710.99.70 | $0.460/L |
| 116 | 2710.99.80 | $0.460/L of biodiesel
plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend |
| 117 | 2710.99.91 | $0.142/L |
| 118 | 2710.99.92 | $0.142/kg |
| 119 | 2711.11.00 | $0.315/kg |
| 120 | 2711.12.10 | $0.150/L |
| 121 | 2711.13.10 | $0.150/L |
| 122 | 2711.21.10 | $0.315/kg |
| 123 | 2902.20.00 | $0.460/L |
| 124 | 2902.30.00 | $0.460/L |
| 125 | 2902.41.00 | $0.460/L |
| 126 | 2902.42.00 | $0.460/L |
| 127 | 2902.43.00 | $0.460/L |
| 128 | 2902.44.00 | $0.460/L |
| 129 | 3403.11.10 | $0.142/kg |
| 130 | 3403.11.90 | $0.142/L |
| 131 | 3403.19.10 | $0.142/kg |
| 132 | 3403.19.90 | $0.142/L |
| 133 | 3403.91.10 | $0.142/kg |
| 134 | 3403.91.90 | $0.142/L |
| 135 | 3403.99.10 | $0.142/kg |
| 136 | 3403.99.90 | $0.142/L |
| 137 | 3811.21.10 | $0.142/kg |
| 138 | 3811.21.90 | $0.142/L |
| 139 | 3817.00.10 | $0.460/L |
| 140 | 3819.00.00 | $0.142/L |
| 141 | 3824.99.30 | $0.460/L of gasoline
plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend |
| 142 | 3824.99.40 | $0.460/L of diesel
plus $0.460/L of ethanol plus $0.460/L of other substances (if any) in the blend |
| 143 | 3826.00.10 | $0.460/L |
| 144 | 3826.00.20 | $0.460/L of biodiesel
plus $0.460/L of ethanol (if any) plus $0.460/L of other substances in the blend |
| 145 | 7208.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 146 | 7208.25.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 147 | 7208.26.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 148 | 7208.27.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 149 | 7208.36.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 150 | 7208.37.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 151 | 7208.38.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 152 | 7208.39.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 153 | 7208.40.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 154 | 7208.51.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 155 | 7208.52.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 156 | 7208.53.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 157 | 7208.54.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 158 | 7208.90.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 159 | 7209.15.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 160 | 7209.16.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 161 | 7209.17.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 162 | 7209.18.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 163 | 7209.25.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 164 | 7209.26.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 165 | 7209.27.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 166 | 7209.28.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 167 | 7209.90.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 168 | 7210.41.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 169 | 7210.49.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 170 | 7210.50.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 171 | 7210.61.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 172 | 7210.69.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 173 | 7210.70.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 174 | 7210.90.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 175 | 7211.14.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 176 | 7211.19.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 177 | 7211.23.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 178 | 7211.29.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 179 | 7211.90.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 180 | 7212.30.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 181 | 7212.40.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 182 | 7212.50.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 183 | 7213.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 184 | 7213.91.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 185 | 7213.99.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 186 | 7214.20.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 187 | 7214.91.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 188 | 7214.99.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 189 | 7215.10.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 190 | 7215.50.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 191 | 7215.90.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 192 | 7216.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 193 | 7216.21.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 194 | 7216.31.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 195 | 7216.32.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 196 | 7216.33.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 197 | 7216.40.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 198 | 7217.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 199 | 7217.20.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 200 | 7217.30.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 201 | 7217.90.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 202 | 7222.20.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 203 | 7222.30.00 | 4% From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 204 | 7223.00.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 205 | 7225.30.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 206 | 7225.40.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 207 | 7225.50.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 208 | 7225.91.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 209 | 7225.92.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 210 | 7225.99.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 211 | 7226.91.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 212 | 7226.92.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 213 | 7226.99.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 214 | 7227.20.10 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 215 | 7227.20.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 216 | 7227.90.10 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 217 | 7227.90.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 218 | 7228.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 219 | 7228.20.10 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 220 | 7228.20.21 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 221 | 7228.20.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 222 | 7228.30.10 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 223 | 7228.30.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 224 | 7228.50.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 225 | 7228.60.10 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 226 | 7228.60.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 227 | 7228.70.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 228 | 7228.80.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 229 | 7229.20.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 230 | 7229.90.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 231 | 7306.30.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 232 | 7306.50.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 233 | 7306.61.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 234 | 7306.69.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 235 | 7306.90.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 236 | 7307.19.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 237 | 7307.99.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 238 | 7308.40.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 239 | 7308.90.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 240 | 7309.00.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 241 | 7311.00.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 242 | 7312.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 243 | 7318.15.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 244 | 7318.16.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 245 | 7318.19.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 246 | 7318.29.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 247 | 7320.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 248 | 7323.93.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 249 | 7323.99.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 250 | 7325.91.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 251 | 7325.99.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 252 | 7326.90.90 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 253 | 7604.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 254 | 7604.21.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 255 | 7604.29.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 256 | 7608.10.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 257 | 7608.20.00 | 4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 258 | 9021.10.49
(prescribed goods only) |
4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 259 | 9021.10.91
(prescribed goods only) |
4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
| 260 | 9021.29.10
(prescribed goods only) |
4%
From 1 January of year 2: 3% From 1 January of year 3: 2% From 1 January of year 4: 1% From 1 January of year 5: Free |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 11 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 11 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Japanese originating goods | ||
|
Column 1
Item |
Column 2
Heading or subheading in Schedule 3 |
Column 3
Rate |
| 1 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.71 | $8.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.72 | $25.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.79 | $32.93/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.91 | $79.22/L of alcohol |
| 8 | 2203.00.99 | $79.22/L of alcohol |
| 9 | 2204.10.23 | $79.22/L of alcohol |
| 10 | 2204.10.29 | $79.22/L of alcohol |
| 11 | 2204.10.83 | $79.22/L of alcohol |
| 12 | 2204.10.89 | $79.22/L of alcohol |
| 13 | 2204.21.30 | $79.22/L of alcohol |
| 14 | 2204.21.90 | $79.22/L of alcohol |
| 14A | 2204.22.30 | $81.21/L of alcohol |
| 14B | 2204.22.90 | $81.21/L of alcohol |
| 15 | 2204.29.30 | $79.22/L of alcohol |
| 16 | 2204.29.90 | $79.22/L of alcohol |
| 17 | 2205.10.30 | $79.22/L of alcohol |
| 18 | 2205.10.90 | $79.22/L of alcohol |
| 19 | 2205.90.30 | $79.22/L of alcohol |
| 20 | 2205.90.90 | $79.22/L of alcohol |
| 21 | 2206.00.13 | $79.22/Lof alcohol |
| 22 | 2206.00.14 | $79.22/L of alcohol |
| 23 | 2206.00.21 | $79.22/L of alcohol |
| 24 | 2206.00.22 | $79.22/L of alcohol |
| 25 | 2206.00.23 | $79.22/L of alcohol |
| 26 | 2206.00.24 | $79.22/L of alcohol |
| 27 | 2206.00.52 | $79.22/L of alcohol |
| 28 | 2206.00.59 | $79.22/L of alcohol |
| 29 | 2206.00.62 | $79.22/L of alcohol |
| 30 | 2206.00.69 | $79.22/L of alcohol |
| 31 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 32 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 33C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 34 | 2206.00.82 | $8.02/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 35 | 2206.00.83 | $25.15/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 36 | 2206.00.89 | $32.93/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.92 | $79.22/L of alcohol |
| 38 | 2206.00.99 | $79.22/L of alcohol |
| 39 | 2207.10.00 | $79.22/L of alcohol |
| 40 | 2207.20.10 | $0.38143/L |
| 41 | 2208.20.10 | $73.98/L of alcohol |
| 42 | 2208.20.90 | $79.22/L of alcohol |
| 43 | 2208.30.00 | $79.22/L of alcohol |
| 44 | 2208.40.00 | $79.22/L of alcohol |
| 45 | 2208.50.00 | $79.22/L of alcohol |
| 46 | 2208.60.00 | $79.22/L of alcohol |
| 47 | 2208.70.00 | $79.22/L of alcohol |
| 48 | 2208.90.20 | $79.22/L of alcohol |
| 49 | 2208.90.90 | $79.22/L of alcohol |
| 50 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 51 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 52 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 53 | 2402.10.20 | $0.46268/stick |
| 54 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 55 | 2402.20.20 | $0.46268/stick |
| 56 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 57 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 58 | 2403.19.10 | $0.46268/stick |
| 59 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 62 | 2707.10.00 | $0.38143/L |
| 63 | 2707.20.00 | $0.38143/L |
| 64 | 2707.30.00 | $0.38143/L |
| 65 | 2707.50.00 | $0.38143/L |
| 66 | 2709.00.90 | $0.38143/L |
| 67 | 2710.12.61 | $0.03556/L |
| 68 | 2710.12.62 | $0.38143/L of gasoline |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 69 | 2710.12.69 | $0.38143/L |
| 70 | 2710.12.70 | $0.38143/L |
| 71 | 2710.19.16 | $0.38143/L |
| 72 | 2710.19.22 | $0.38143/L of diesel |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 73 | 2710.19.28 | $0.38143/L |
| 74 | 2710.19.40 | $0.03556/L |
| 75 | 2710.19.51 | $0.38143/L |
| 76 | 2710.19.52 | $0.38143/L |
| 77 | 2710.19.53 | $0.38143/L |
| 78 | 2710.19.70 | $0.38143/L |
| 79 | 2710.19.91 | $0.142/L |
| 80 | 2710.19.92 | $0.142/kg |
| 81 | 2710.20.00 | $0.38143/L of biodiesel |
| plus | ||
| $0.38143/L of ethanol (if any) | ||
| plus | ||
| $0.38143/L of other substances in the blend | ||
| 82 | 2710.91.16 | $0.38143/L |
| 83 | 2710.91.22 | $0.38143/L of diesel |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 84 | 2710.91.28 | $0.38143/L |
| 85 | 2710.91.40 | $0.03556/L |
| 86 | 2710.91.51 | $0.38143/L |
| 87 | 2710.91.52 | $0.38143/L |
| 88 | 2710.91.53 | $0.38143/L |
| 89 | 2710.91.61 | $0.03556/L |
| 90 | 2710.91.62 | $0.38143/L of gasoline |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 91 | 2710.91.69 | $0.38143/L |
| 92 | 2710.91.70 | $0.38143/L |
| 93 | 2710.91.80 | $0.38143/L of biodiesel |
| plus | ||
| $0.38143/L of ethanol (if any) | ||
| plus | ||
| $0.38143/L of other substances in the blend | ||
| 94 | 2710.91.91 | $0.142/L |
| 95 | 2710.91.92 | $0.142/kg |
| 96 | 2710.99.16 | $0.38143/L |
| 97 | 2710.99.22 | $0.38143/L of diesel |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 98 | 2710.99.28 | $0.38143/L |
| 99 | 2710.99.40 | $0.03556/L |
| 100 | 2710.99.51 | $0.38143/L |
| 101 | 2710.99.52 | $0.38143/L |
| 102 | 2710.99.53 | $0.38143/L |
| 103 | 2710.99.61 | $0.03556/L |
| 104 | 2710.99.62 | $0.38143/L of gasoline |
| plus | ||
| $0.38143/L of ethanol | ||
| plus | ||
| $0.38143/L of other substances (if any) in the blend | ||
| 105 | 2710.99.69 | $0.38143/L |
| 106 | 2710.99.70 | $0.38143/L |
| 107 | 2710.99.80 | $0.38143/L of biodiesel |
| plus | ||
| $0.38143/L of ethanol (if any) | ||
| plus | ||
| $0.38143/L of other substances in the blend | ||
| 108 | 2710.99.91 | $0.142/L |
| 109 | 2710.99.92 | $0.142/kg |
| 110 | 2711.11.00 | $0.2613/kg |
| 111 | 2711.12.10 | $0.125/L |
| 112 | 2711.13.10 | $0.125/L |
| 113 | 2711.21.10 | $0.2613/kg |
| 114 | 2902.20.00 | $0.38143/L |
| 115 | 2902.30.00 | $0.38143/L |
| 116 | 2902.41.00 | $0.38143/L |
| 117 | 2902.42.00 | $0.38143/L |
| 118 | 2902.43.00 | $0.38143/L |
| 119 | 2902.44.00 | $0.38143/L |
| 120 | 3403.11.10 | $0.142/kg |
| 121 | 3403.11.90 | $0.142/L |
| 122 | 3403.19.10 | $0.142/kg |
| 123 | 3403.19.90 | $0.142/L |
| 124 | 3403.91.10 | $0.142/kg |
| 125 | 3403.91.90 | $0.142/L |
| 126 | 3403.99.10 | $0.142/kg |
| 127 | 3403.99.90 | $0.142/L |
| 128 | 3811.21.10 | $0.142/kg |
| 129 | 3811.21.90 | $0.142/L |
| 130 | 3817.00.10 | $0.142/L |
| 131 | 3819.00.00 | $0.085/L |
| 132 | 3824.99.30 | $0.396/L of gasoline |
| plus | ||
| $0.396/L of ethanol | ||
| plus | ||
| $0.396/L of other substances (if any) | ||
| in the blend | ||
| 133 | 3824.99.40 | $0.396/L of diesel |
| plus | ||
| $0.396/L of ethanol | ||
| plus | ||
| $0.396/L of other substances (if any) | ||
| in the blend | ||
| 134 | 3826.00.10 | $0.38143/L |
| 135 | 3826.00.20 | $0.38143/L of biodiesel |
| plus | ||
| $0.38143/L of ethanol (if any) | ||
| plus | ||
| $0.38143/L of other substances in the blend | ||
| 136-217 | (Repealed by No 10 of 2021) | |
| 218-230 | (Repealed by No 117 of 2024) | |
| 231-232 | (Repealed by No 91 of 2021) | |
| 233-237 | (Repealed by No 117 of 2024) | |
| 238-357 | (Repealed by No 10 of 2021) | |
| 358-371 | (Repealed by No 117 of 2024) | |
| 372-455 | (Repealed by No 10 of 2021) | |
| 456-475 | (Repealed by No 117 of 2024) | |
| 476-703 | (Repealed by No 10 of 2021) | |
| 704 | (Repealed by No 117 of 2024) | |
| 705-718 | (Repealed by No 10 of 2021) |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 12 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 12 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Chinese originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1-6 | (Repealed by No 10 of 2021) | |
| 7 | 2203.00.63 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.64 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.65 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9A | 2203.00.66 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9B | 2203.00.67 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9C | 2203.00.69 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.71 | $8.14/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 11 | 2203.00.72 | $25.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 12 | 2203.00.79 | $33.43/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 13 | 2203.00.91 | $80.41/L of alcohol |
| 14 | 2203.00.99 | $80.41/L of alcohol |
| 15 | 2204.10.23 | $80.41/L of alcohol |
| 16 | 2204.10.29 | $80.41/L of alcohol |
| 17 | 2204.10.83 | $80.41/L of alcohol |
| 18 | 2204.10.89 | $80.41/L of alcohol |
| 19 | 2204.21.30 | $80.41/L of alcohol |
| 20 | 2204.21.90 | $80.41/L of alcohol |
| 20A | 2204.22.30 | $81.21/L of alcohol |
| 20B | 2204.22.90 | $81.21/L of alcohol |
| 21 | 2204.29.30 | $80.41/L of alcohol |
| 22 | 2204.29.90 | $80.41/L of alcohol |
| 23 | 2205.10.30 | $80.41/L of alcohol |
| 24 | 2205.10.90 | $80.41/L of alcohol |
| 25 | 2205.90.30 | $80.41/L of alcohol |
| 26 | 2205.90.90 | $80.41/L of alcohol |
| 27 | 2206.00.13 | $80.41/L of alcohol |
| 28 | 2206.00.14 | $80.41/L of alcohol |
| 29 | 2206.00.21 | $80.41/L of alcohol |
| 30 | 2206.00.22 | $80.41/L of alcohol |
| 31 | 2206.00.23 | $80.41/L of alcohol |
| 32 | 2206.00.24 | $80.41/L of alcohol |
| 33 | 2206.00.52 | $80.41/L of alcohol |
| 34 | 2206.00.59 | $80.41/L of alcohol |
| 35 | 2206.00.62 | $80.41/L of alcohol |
| 36 | 2206.00.69 | $80.41/L of alcohol |
| 37 | 2206.00.72 | $8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.73 | $43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.76 | $27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39A | 2206.00.77 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39B | 2206.00.78 | $35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39C | 2206.00.79 | $50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 40 | 2206.00.82 | $8.14/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 41 | 2206.00.83 | $25.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 42 | 2206.00.89 | $33.43/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 43 | 2206.00.92 | $80.41/L of alcohol |
| 44 | 2206.00.99 | $80.41/L of alcohol |
| 45 | 2207.10.00 | $80.41/L of alcohol |
| 46 | 2207.20.10 | $0.392/L |
| 47 | 2208.20.10 | $75.10/L of alcohol |
| 48 | 2208.20.90 | $80.41/L of alcohol |
| 49 | 2208.30.00 | $80.41/L of alcohol |
| 50 | 2208.40.00 | $80.41/L of alcohol |
| 51 | 2208.50.00 | $80.41/L of alcohol |
| 52 | 2208.60.00 | $80.41/L of alcohol |
| 53 | 2208.70.00 | $80.41/L of alcohol |
| 54 | 2208.90.20 | $80.41/L of alcohol |
| 55 | 2208.90.90 | $80.41/L of alcohol |
| 56 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 57 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 58 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 59 | 2402.10.20 | $0.53096/stick |
| 60 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2402.20.20 | $0.53096/stick |
| 62 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 64 | 2403.19.10 | $0.53096/stick |
| 65 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 66 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 67 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 67A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 68 | 2707.10.00 | $0.392/L |
| 69 | 2707.20.00 | $0.392/L |
| 70 | 2707.30.00 | $0.392/L |
| 71 | 2707.50.00 | $0.392/L |
| 72 | 2709.00.90 | $0.392/L |
| 73 | 2710.12.61 | $0.03556/L |
| 74 | 2710.12.62 | $0.392/L of gasoline |
| plus | ||
| $0.392/L of ethanol | ||
| plus | ||
| $0.392/L of other substances (if any) in the blend | ||
| 75 | 2710.12.69 | $0.392/L |
| 76 | 2710.12.70 | $0.392/L |
| 77 | 2710.19.16 | $0.392/L |
| 78 | 2710.19.22 | $0.392/L of diesel |
| plus | ||
| $0.392/L of ethanol | ||
| plus | ||
| $0.392/L of other substances (if any) in the blend | ||
| 79 | 2710.19.28 | $0.392/L |
| 80 | 2710.19.40 | $0.03556/L |
| 81 | 2710.19.51 | $0.392/L |
| 82 | 2710.19.52 | $0.392/L |
| 83 | 2710.19.53 | $0.392/L |
| 84 | 2710.19.70 | $0.392/L |
| 85 | 2710.19.91 | $0.142/L |
| 86 | 2710.19.92 | $0.142/kg |
| 87 | 2710.20.00 | $0.392/L of biodiesel |
| plus | ||
| $0.392/L of ethanol (if any) | ||
| plus | ||
| $0.392/L of other substances in the blend | ||
| 88 | 2710.91.16 | $0.392/L |
| 89 | 2710.91.22 | $0.392/L of diesel |
| plus | ||
| $0.392/L of ethanol | ||
| plus | ||
| $0.392/L of other substances (if any) in the blend | ||
| 90 | 2710.91.28 | $0.392/L |
| 91 | 2710.91.40 | $0.03556/L |
| 92 | 2710.91.51 | $0.392/L |
| 93 | 2710.91.52 | $0.392/L |
| 94 | 2710.91.53 | $0.392/L |
| 95 | 2710.91.61 | $0.03556/L |
| 96 | 2710.91.62 | $0.392/L of gasoline |
| plus | ||
| $0.392/L of ethanol | ||
| plus | ||
| $0.392/L of other substances (if any) in the blend | ||
| 97 | 2710.91.69 | $0.392/L |
| 98 | 2710.91.70 | $0.392/L |
| 99 | 2710.91.80 | $0.392/L of biodiesel |
| plus | ||
| $0.392/L of ethanol (if any) | ||
| plus | ||
| $0.392/L of other substances in the blend | ||
| 100 | 2710.91.91 | $0.142/L |
| 101 | 2710.91.92 | $0.142/kg |
| 102 | 2710.99.16 | $0.392/L |
| 103 | 2710.99.22 | $0.392/L of diesel |
| plus | ||
| $0.392/L of ethanol | ||
| plus | ||
| $0.392/L of other substances (if any) in the blend | ||
| 104 | 2710.99.28 | $0.392/L |
| 105 | 2710.99.40 | $0.03556/L |
| 106 | 2710.99.51 | $0.392/L |
| 107 | 2710.99.52 | $0.392/L |
| 108 | 2710.99.53 | $0.392/L |
| 109 | 2710.99.61 | $0.03556/L |
| 110 | 2710.99.62 | $0.392/L of gasoline |
| plus | ||
| $0.392/L of ethanol | ||
| plus | ||
| $0.392/L of other substances (if any) in the blend | ||
| 111 | 2710.99.69 | $0.392/L |
| 112 | 2710.99.70 | $0.392/L |
| 113 | 2710.99.80 | $0.392/L of biodiesel |
| plus | ||
| $0.392/L of ethanol (if any) | ||
| plus | ||
| $0.392/L of other substances in the blend | ||
| 114 | 2710.99.91 | $0.142/L |
| 115 | 2710.99.92 | $0.142/kg |
| 116 | 2711.11.00 | $0.268/kg |
| 117 | 2711.12.10 | $0.128/L |
| 118 | 2711.13.10 | $0.128/L |
| 119 | 2711.21.10 | $0.268/kg |
| 120 | 2902.20.00 | $0.392/L |
| 121 | 2902.30.00 | $0.392/L |
| 122 | 2902.41.00 | $0.392/L |
| 123 | 2902.42.00 | $0.392/L |
| 124 | 2902.43.00 | $0.392/L |
| 125 | 2902.44.00 | $0.392/L |
| 126 | (Repealed by No 10 of 2021) | |
| 127 | 3403.11.10 | $0.142/kg |
| 128 | 3403.11.90 | $0.142/L |
| 129 | 3403.19.10 | $0.142/kg |
| 130 | 3403.19.90 | $0.142/L |
| 131 | 3403.91.10 | $0.142/kg |
| 132 | 3403.91.90 | $0.142/L |
| 133 | 3403.99.10 | $0.142/kg |
| 134 | 3403.99.90 | $0.142/L |
| 135 | (Repealed by No 114 of 2018) | |
| 136 | 3811.21.10 | $0.142/kg |
| 137 | 3811.21.90 | $0.142/L |
| 138 | 3817.00.10 | $0.392/L |
| 139 | 3819.00.00 | $0.142/L |
| 140 | 3824.99.30 | $0.396/L of gasoline |
| plus | ||
| $0.396/L of ethanol | ||
| plus | ||
| $0.396/L of other substances (if any) | ||
| in the blend | ||
| 141 | 3824.99.40 | $0.396/L of diesel |
| plus | ||
| $0.396/L of ethanol | ||
| plus | ||
| $0.396/L of other substances (if any) | ||
| in the blend | ||
| 142 | 3826.00.10 | $0.392/L |
| 143 | 3826.00.20 | $0.392/L of biodiesel |
| plus | ||
| $0.392/L of ethanol (if any) | ||
| plus | ||
| $0.392/L of other substances in the blend | ||
| 144-657 | (Repealed by No 10 of 2021) |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 13 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29and 38 of Sch 3 as specified in an item in Sch 13 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| Hong Kong originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 2203.00.63 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.66 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.67 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.69 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.71 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.72 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.79 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.91 | $85.87/L of alcohol |
| 11 | 2203.00.99 | $85.87/L of alcohol |
| 12 | 2204.10.23 | $85.87/L of alcohol |
| 13 | 2204.10.29 | $85.87/L of alcohol |
| 14 | 2204.10.83 | $85.87/L of alcohol |
| 15 | 2204.10.89 | $85.87/L of alcohol |
| 16 | 2204.21.30 | $85.87/L of alcohol |
| 17 | 2204.21.90 | $85.87/L of alcohol |
| 18 | 2204.22.30 | $85.87/L of alcohol |
| 19 | 2204.22.90 | $85.87/L of alcohol |
| 20 | 2204.29.30 | $85.87/L of alcohol |
| 21 | 2204.29.90 | $85.87/L of alcohol |
| 22 | 2205.10.30 | $85.87/L of alcohol |
| 23 | 2205.10.90 | $85.87/L of alcohol |
| 24 | 2205.90.30 | $85.87/L of alcohol |
| 25 | 2205.90.90 | $85.87/L of alcohol |
| 26 | 2206.00.13 | $85.87/L of alcohol |
| 27 | 2206.00.14 | $85.87/L of alcohol |
| 28 | 2206.00.21 | $85.87/L of alcohol |
| 29 | 2206.00.22 | $85.87/L of alcohol |
| 30 | 2206.00.23 | $85.87/L of alcohol |
| 31 | 2206.00.24 | $85.87/L of alcohol |
| 32 | 2206.00.52 | $85.87/L of alcohol |
| 33 | 2206.00.59 | $85.87/L of alcohol |
| 34 | 2206.00.62 | $85.87/L of alcohol |
| 35 | 2206.00.69 | $85.87/L of alcohol |
| 36 | 2206.00.72 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.73 | $43.53/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.76 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.77 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 40 | 2206.00.78 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 41 | 2206.00.79 | $50.70/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 42 | 2206.00.82 | $8.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 43 | 2206.00.83 | $27.26/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 44 | 2206.00.89 | $35.71/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 45 | 2206.00.92 | $85.87/L of alcohol |
| 46 | 2206.00.99 | $85.87/L of alcohol |
| 47 | 2207.10.00 | $85.87/L of alcohol |
| 48 | 2207.20.10 | $0.418/L |
| 49 | 2208.20.10 | $80.20/L of alcohol |
| 50 | 2208.20.90 | $85.87/L of alcohol |
| 51 | 2208.30.00 | $85.87/L of alcohol |
| 52 | 2208.40.00 | $85.87/L of alcohol |
| 53 | 2208.50.00 | $85.87/L of alcohol |
| 54 | 2208.60.00 | $85.87/L of alcohol |
| 55 | 2208.70.00 | $85.87/L of alcohol |
| 56 | 2208.90.20 | $85.87/L of alcohol |
| 57 | 2208.90.90 | $85.87/L of alcohol |
| 58 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 59 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 60 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 61 | 2402.10.20 | $0.93653/stick |
| 62 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 63 | 2402.20.20 | $0.93653/stick |
| 64 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 65 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 66 | 2403.19.10 | $0.93653/stick |
| 67 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 68 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 69 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 69A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 70 | 2707.10.00 | $0.418/L |
| 71 | 2707.20.00 | $0.418/L |
| 72 | 2707.30.00 | $0.418/L |
| 73 | 2707.50.00 | $0.418/L |
| 74 | 2709.00.90 | $0.418/L |
| 75 | 2710.12.61 | $0.03556/L |
| 76 | 2710.12.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 77 | 2710.12.69 | $0.418/L |
| 78 | 2710.12.70 | $0.418/L |
| 79 | 2710.19.16 | $0.418/L |
| 80 | 2710.19.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 81 | 2710.19.28 | $0.418/L |
| 82 | 2710.19.40 | $0.03556/L |
| 83 | 2710.19.51 | $0.418/L |
| 84 | 2710.19.52 | $0.418/L |
| 85 | 2710.19.53 | $0.418/L |
| 86 | 2710.19.70 | $0.418/L |
| 87 | 2710.19.91 | $0.142/L |
| 88 | 2710.19.92 | $0.142/kg |
| 89 | 2710.20.00 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 90 | 2710.91.16 | $0.418/L |
| 91 | 2710.91.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 92 | 2710.91.28 | $0.418/L |
| 93 | 2710.91.40 | $0.03556/L |
| 94 | 2710.91.51 | $0.418/L |
| 95 | 2710.91.52 | $0.418/L |
| 96 | 2710.91.53 | $0.418/L |
| 97 | 2710.91.61 | $0.03556/L |
| 98 | 2710.91.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 99 | 2710.91.69 | $0.418/L |
| 100 | 2710.91.70 | $0.418/L |
| 101 | 2710.91.80 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 102 | 2710.91.91 | $0.142/L |
| 103 | 2710.91.92 | $0.142/kg |
| 104 | 2710.99.16 | $0.418/L |
| 105 | 2710.99.22 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 106 | 2710.99.28 | $0.418/L |
| 107 | 2710.99.40 | $0.03556/L |
| 108 | 2710.99.51 | $0.418/L |
| 109 | 2710.99.52 | $0.418/L |
| 110 | 2710.99.53 | $0.418/L |
| 111 | 2710.99.61 | $0.03556/L |
| 112 | 2710.99.62 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 113 | 2710.99.69 | $0.418/L |
| 114 | 2710.99.70 | $0.418/L |
| 115 | 2710.99.80 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
| 116 | 2710.99.91 | $0.142/L |
| 117 | 2710.99.92 | $0.142/kg |
| 118 | 2711.11.00 | $0.287/kg |
| 119 | 2711.12.10 | $0.137/L |
| 120 | 2711.13.10 | $0.137/L |
| 121 | 2711.21.10 | $0.287/kg |
| 122 | 2902.20.00 | $0.418/L |
| 123 | 2902.30.00 | $0.418/L |
| 124 | 2902.41.00 | $0.418/L |
| 125 | 2902.42.00 | $0.418/L |
| 126 | 2902.43.00 | $0.418/L |
| 127 | 2902.44.00 | $0.418/L |
| 128 | 3403.11.10 | $0.142/kg |
| 129 | 3403.11.90 | $0.142/L |
| 130 | 3403.19.10 | $0.142/kg |
| 131 | 3403.19.90 | $0.142/L |
| 132 | 3403.91.10 | $0.142/kg |
| 133 | 3403.91.90 | $0.142/L |
| 134 | 3403.99.10 | $0.142/kg |
| 135 | 3403.99.90 | $0.142/L |
| 136 | 3811.21.10 | $0.142/kg |
| 137 | 3811.21.90 | $0.142/L |
| 138 | 3817.00.10 | $0.418/L |
| 139 | 3819.00.00 | $0.142/L |
| 140 | 3824.99.30 | $0.418/L of gasoline
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 141 | 3824.99.40 | $0.418/L of diesel
plus $0.418/L of ethanol plus $0.418/L of other substances (if any) in the blend |
| 142 | 3826.00.10 | $0.418/L |
| 143 | 3826.00.20 | $0.418/L of biodiesel
plus $0.418/L of ethanol (if any) plus $0.418/L of other substances in the blend |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995 , the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 14 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995 , the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 14 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| RCEP originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 0405.20.00 | 3% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 2 | 0511.99.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 3 | 0714.50.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 4 | 0802.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 5 | 0806.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 6 | 0806.20.00 | 5% |
| 7 | 1105.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 8 | 1202.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 9 | 1202.41.00 | 5% |
| From 1 July of year 3: Free | ||
| 10 | 1202.42.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 11 | 1212.21.10 | 4% |
| From 1 January of year 2: 2% | ||
| From 1 January of year 3: Free | ||
| 12 | 1302.19.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 13 | 1514.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 14 | 1514.91.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 15 | 1515.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 16 | 1515.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 17 | 1518.00.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 18 | 1601.00.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 19 | 1602.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 20 | 1602.42.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 21 | 1904.30.00 | 3% |
| From 1 January of year 3: 2% | ||
| From 1 July of year 3: Free | ||
| 22 | 1905.90.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 23 | 2001.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 24 | 2001.90.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 25 | 2005.10.00 | 5% |
| 26 | 2005.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 27 | 2005.99.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 28 | 2006.00.20 | 4% |
| From 1 July of year 3: Free | ||
| 29 | 2006.00.39 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 July of year 5: Free | ||
| 30 | 2008.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 31 | 2008.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 32 | 2008.70.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 33 | 2008.93.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 34 | 2009.12.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 35 | 2009.21.00 | 4%, or, if lower, $0.45/kg TSS |
| From 1 January of year 3: 3%, or, if lower, $0.45/kg TSS | ||
| From 1 January of year 5: 2%, or, if lower, $0.45/kg TSS | ||
| From 1 January of year 7: Free | ||
| 36 | 2009.29.00 | 4%, or, if lower, $0.45/kg TSS |
| From 1 January of year 3: 3%, or, if lower, $0.45/kg TSS | ||
| From 1 January of year 5: 2%, or, if lower, $0.45/kg TSS | ||
| From 1 January of year 7: Free | ||
| 37 | 2009.31.20 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 July of year 5: Free | ||
| 38 | 2009.31.90 | 5%, or, if lower, $0.45/kg TSS |
| 39 | 2009.39.20 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 40 | 2009.39.90 | 5%, or, if lower, $0.45/kg TSS |
| 41 | 2009.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 42 | 2009.61.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 43 | 2009.81.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 44 | 2203.00.63 | $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 45 | 2203.00.64 | $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 46 | 2203.00.65 | $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 47 | 2203.00.66 | $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 48 | 2203.00.67 | $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 49 | 2203.00.69 | $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 50 | 2203.00.71 | $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 51 | 2203.00.72 | $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 52 | 2203.00.79 | $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol ofthe goods exceeds 1.15 |
| 53 | 2203.00.91 | $88.91/L of alcohol |
| 54 | 2203.00.99 | $88.91/L of alcohol |
| 55 | 2204.10.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 56 | 2204.10.23 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 57 | 2204.10.29 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 58 | 2204.10.81 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 59 | 2204.10.83 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 60 | 2204.10.89 | $88.91/L of alcohol |
| 61 | 2204.21.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 62 | 2204.21.30 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 63 | 2204.21.90 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | 64 | 2204.22.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 65 | 2204.22.30 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 66 | 2204.22.90 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 67 | 2204.29.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 68 | 2204.29.30 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 69 | 2204.29.90 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 70 | 2204.30.90 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 71 | 2205.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 72 | 2205.10.30 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 73 | 2205.10.90 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 74 | 2205.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 75 | 2205.90.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 76 | 2205.90.30 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 77 | 2205.90.90 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 78 | 2206.00.13 | $88.91/L of alcohol |
| 79 | 2206.00.14 | $88.91/L of alcohol |
| 80 | 2206.00.21 | 5%, and $88.91/L of alcohol |
| From 1 January of year 11: 4%, and $88.91/L of alcohol | ||
| From 1 January of year 13: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 16: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 18: 1%, and $88.91/L of alcohol | ||
| From 1 January of year 20: $88.91/L of alcohol | ||
| 81 | 2206.00.22 | 5%, and $88.91/L of alcohol |
| From 1 January of year 11: 4%, and $88.91/L of alcohol | ||
| From 1 January of year 13: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 16: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 18: 1%, and $88.91/L of alcohol | ||
| From 1 January of year 20: $88.91/L of alcohol | ||
| 82 | 2206.00.23 | 5%, and $88.91/L of alcohol |
| From 1 January of year 11: 4%, and $88.91/L of alcohol | ||
| From 1 January of year 13: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 16: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 18: 1%, and $88.91/L of alcohol | ||
| From 1 January of year 20: $88.91/L of alcohol | ||
| 83 | 2206.00.24 | 5%, and $88.91/L of alcohol |
| From 1 January of year 11: 4%, and $88.91/L of alcohol | ||
| From 1 January of year 13: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 16: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 18: 1%, and $88.91/L of alcohol | ||
| From 1 January of year 20: $88.91/L of alcohol | ||
| 84 | 2206.00.41 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 85 | 2206.00.42 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 86 | 2206.00.51 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 87 | 2206.00.52 | 5%, and $88.91/L of alcohol |
| From 1 January of year 11: 4%, and $88.91/L of alcohol | ||
| From 1 January of year 13: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 16: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 18: 1%, and $88.91/L of alcohol | ||
| From 1 January of year 20: $88.91/L of alcohol | ||
| 88 | 2206.00.59 | $88.91/L of alcohol |
| 89 | 2206.00.61 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 90 | 2206.00.62 | 4%, and $88.91/L of alcohol |
| From 1 January of year 4: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 7: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 10: 1%, and $88.91/L of alcohol | ||
| From 1 January of year 15: $88.91/L of alcohol | ||
| 91 | 2206.00.69 | $88.91/L of alcohol |
| 92 | 2206.00.72 | $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 93 | 2206.00.73 | $45.07/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 94 | 2206.00.76 | $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 95 | 2206.00.77 | $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 96 | 2206.00.78 | $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 97 | 2206.00.79 | $52.49/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 98 | 2206.00.82 | $9.01/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 99 | 2206.00.83 | $28.23/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 100 | 2206.00.89 | $36.98/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 101 | 2206.00.92 | $88.91/L of alcohol |
| 102 | 2206.00.99 | $88.91/L of alcohol |
| 103 | 2207.10.00 | $88.91/L of alcohol |
| 104 | 2207.20.10 | 4%, and $0.433/L |
| From 1 January of year 3: 3%, and $0.433/L | ||
| From 1 January of year 5: 2%, and $0.433/L | ||
| From 1 January of year 7: $0.433/L | ||
| 105 | 2207.20.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 106 | 2208.20.10 | 4%, and $83.04/L of alcohol |
| From 1 January of year 3: 3%, and $83.04/L of alcohol | ||
| From 1 January of year 5: 2%, and $83.04/L of alcohol | ||
| From 1 January of year 7: $83.04/L of alcohol | ||
| 107 | 2208.20.90 | 4%, and $88.91/L of alcohol |
| From 1 January of year 3: 3%, and $88.91/L of alcohol | ||
| From 1 January of year 5: 2%, and $88.91/L of alcohol | ||
| From 1 January of year 7: $88.91/L of alcohol | ||
| 108 | 2208.30.00 | $88.91/L of alcohol |
| 109 | 2208.40.00 | $88.91/L of alcohol |
| 110 | 2208.50.00 | $88.91/L of alcohol |
| 111 | 2208.60.00 | 2%, and $88.91/L of alcohol |
| From 1 January of year 2: 1%, and $88.91/L of alcohol | ||
| From 1 January of year 3: $88.91/L of alcohol | ||
| 112 | 2208.70.00 | $88.91/L of alcohol |
| 113 | 2208.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 114 | 2208.90.20 | $88.91/L of alcohol |
| 115 | 2208.90.90 | $88.91/L of alcohol |
| 116 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 117 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 118 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 119 | 2402.10.20 | $1.10360/stick |
| 120 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 121 | 2402.20.20 | $1.10360/stick |
| 122 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 123 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 124 | 2403.19.10 | $1.10360/stick |
| 125 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 126 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 127 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 127A | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 128 | 2515.11.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 129 | 2516.20.20 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 130 | 2523.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 131 | 2525.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 132 | 2705.00.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 133 | 2707.10.00 | $0.433/L |
| 134 | 2707.20.00 | $0.433/L |
| 135 | 2707.30.00 | $0.433/L |
| 136 | 2707.50.00 | $0.433/L |
| 137 | 2707.99.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 138 | 2709.00.90 | $0.433/L |
| 139 | 2710.12.61 | $0.03556/L |
| 140 | 2710.12.62 | $0.433/L of gasoline |
| plus | ||
| $0.433/L of ethanol | ||
| plus | ||
| $0.433/L of other substances (if any) in the blend | ||
| 141 | 2710.12.69 | $0.433/L |
| 142 | 2710.12.70 | $0.433/L |
| 143 | 2710.19.16 | $0.433/L |
| 144 | 2710.19.22 | $0.433/L of diesel |
| plus | ||
| $0.433/L of ethanol | ||
| plus | ||
| $0.433/L of other substances (if any) in the blend | ||
| 145 | 2710.19.28 | $0.433/L |
| 146 | 2710.19.40 | $0.03556/L |
| 147 | 2710.19.51 | $0.433/L |
| 148 | 2710.19.52 | $0.433/L |
| 149 | 22710.19.53 | $0.433/L |
| 150 | 2710.19.70 | $0.433/L |
| 151 | 2710.19.91 | $0.142/L |
| 152 | 2710.19.92 | $0.142/kg |
| 153 | 2710.20.00 | $0.433/L of biodiesel |
| plus | ||
| $0.433/L of ethanol (if any) | ||
| plus | ||
| $0.433/L of other substances in the blend | ||
| 154 | 2710.91.16 | $0.433/L |
| 155 | 2710.91.22 | $0.433/L of diesel |
| plus | ||
| $0.433/L of ethanol | ||
| plus | ||
| $0.433/L of other substances (if any) in the blend | ||
| 156 | 2710.91.28 | $0.433/L |
| 157 | 2710.91.40 | $0.03556/L |
| 158 | 2710.91.51 | $0.433/L |
| 159 | 2710.91.52 | $0.433/L |
| 160 | 2710.91.53 | $0.433/L |
| 161 | 2710.91.61 | $0.03556/L |
| 162 | 2710.91.62 | $0.433/L of gasoline |
| plus | ||
| $0.433/L of ethanol | ||
| plus | ||
| $0.433/L of other substances (if any) in the blend | ||
| 163 | 2710.91.69 | $0.433/L |
| 164 | 2710.91.70 | $0.433/L |
| 165 | 2710.91.80 | $0.433/L of biodiesel |
| plus | ||
| $0.433/L of ethanol (if any) | ||
| plus | ||
| $0.433/L of other substances in the blend | ||
| 166 | 2710.91.91 | $0.142/L |
| 167 | 2710.91.92 | $0.142/kg |
| 168 | 2710.99.16 | $0.433/L |
| 169 | 2710.99.22 | $0.433/L of diesel |
| plus | ||
| $0.433/L of ethanol | ||
| plus | ||
| $0.433/L of other substances (if any) in the blend | ||
| 170 | 2710.99.28 | $0.433/L |
| 171 | 2710.99.40 | $0.03556/L |
| 172 | 2710.99.51 | $0.433/L |
| 173 | 2710.99.52 | $0.433/L |
| 174 | 2710.99.53 | $0.433/L |
| 175 | 2710.99.61 | $0.03556/L |
| 176 | 2710.99.62 | $0.433/L of gasoline |
| plus | ||
| $0.433/L of ethanol | ||
| plus | ||
| $0.433/L of other substances (if any) in the blend | ||
| 177 | 2710.99.69 | $0.433/L |
| 178 | 2710.99.70 | $0.433/L |
| 179 | 2710.99.80 | $0.433/L of biodiese |
| plus | ||
| $0.433/L of ethanol (if any) | ||
| plus | ||
| $0.433/L of other substances in the blend | ||
| 180 | 2710.99.91 | $0.142/L |
| 181 | 2710.99.92 | $0.142/kg |
| 182 | 2711.11.00 | $0.297/kg |
| 183 | 2711.12.10 | $0.141/L |
| 184 | 2711.13.10 | $0.141/L |
| 185 | 2711.21.10 | $0.297/kg |
| 186 | 2818.10.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 187 | 2833.21.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 188 | 2835.26.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 189 | 2840.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 190 | 2841.50.90 | 5% |
| 191 | 2847.00.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 192 | 2852.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 193 | 2852.10.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 194 | 2852.90.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 195 | 2902.20.00 | $0.433/L |
| 196 | 2902.30.00 | $0.433/L |
| 197 | 2902.41.00 | $0.433/L |
| 198 | 2902.42.00 | $0.433/L |
| 199 | 2902.43.00 | $0.433/L |
| 200 | 2902.44.00 | $0.433/L |
| 201 | 2903.73.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 202 | 2903.74.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 203 | 2903.75.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 204 | 2903.79.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 205 | 2905.31.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 206 | 2907.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 207 | 2909.44.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 208 | 2909.49.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 209 | 2909.50.1 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 210 | 4% | |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 211 | 2912.12.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 212 | 2912.60.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 213 | 2914.40.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 214 | 2915.36.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 215 | 2915.39.20 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 216 | 2915.39.9 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 217 | 2918.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 218 | 2921.43.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 219 | 2937.50.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 220 | 2940.00.10 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 221 | 3002.13.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 222 | 3002.14.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 223 | 3002.15.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 224 | 3006.10.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 225 | 3006.10.12 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 226 | 3006.10.14 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 227 | 3006.10.19 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 228 | 3006.10.21 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 229 | 3006.10.22 | 5% |
| From 1 July of year 3: Free | ||
| 230 | 3006.10.29 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 231 | 3006.92.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 232 | 3006.92.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 233 | 3006.92.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 234 | 3204.12.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 235 | 3204.13.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 235A | 3204.18.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 236 | 3204.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 237 | 3204.20.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 238 | 3211.00.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 239 | 3212.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 240 | 3302.10.12 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 241 | 3403.11.10 | $0.142/kg |
| 242 | 3403.11.90 | $0.142/L |
| 243 | 3403.19.10 | $0.142/kg |
| 244 | 3403.19.90 | $0.142/L |
| 245 | 3403.91.10 | $0.142/kg |
| 246 | 3403.91.90 | $0.142/L |
| 247 | 3403.99.10 | $0.142/kg |
| 248 | 3403.99.90 | $0.142/L |
| 249 | 3601.00.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 250 | 3702.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 251 | 3702.32.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 252 | 3702.39.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 253 | 3702.41.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 254 | 3702.42.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 255 | 3702.52.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 256 | 3702.53.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 257 | 3702.54.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 258 | 3702.96.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 259 | 3705.00.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 260 | 3707.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 261 | 3806.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 262 | 3808.52.9 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 263 | 3808.59.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 264 | 3808.59.90 | 2% |
| (prescribed goods only) | From 1 January of year 2: 1% | |
| From 1 January of year 3: Free | ||
| 265 | 3808.61.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 266 | 3808.62.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 267 | 3808.69.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 268 | 3808.91.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 269 | 3808.92.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 270 | 3808.93.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 271 | 3811.21.10 | $0.142/kg |
| 272 | 3811.21.90 | $0.142/L |
| 273 | 3815.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 274 | 3815.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 275 | 3817.00.10 | $0.433/L |
| 276 | 3819.00.00 | 2%, and $0.085/L |
| From 1 January of year 2: 1%, and $0.085/L | ||
| From 1 July of year 2: 1% and $0.142/L | ||
| From 1 January of year 3: $0.142/L | ||
| 277 | 3822.11.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 277A | 3822.12.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 277B | 3822.12.40 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 277C | 3822.19.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 277D | 3822.19.40 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 278 | 3823.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 279-283 | (Repealed by No 113 of 2021) | |
| 284 | 3824.81.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 285 | 3824.82.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 286 | 3824.83.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 287 | 3824.99.30 | $0.433/L of gasoline |
| plus | ||
| $0.433/L of ethanol | ||
| plus | ||
| $0.433/L of other substances (if any) in the blend | ||
| 287 | 3824.99.40 | $0.433/L of diesel |
| plus | ||
| $0.433/L of ethanol | ||
| plus | ||
| $0.433/L of other substances (if any) in the blend | ||
| 289 | 4% | |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 290 | 3825.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 291 | 3825.30.11 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 292 | 3825.30.19 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 293 | 3825.30.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 294 | 3825.30.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 295 | 3825.41.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 296 | 3825.49.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 297 | 3825.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 298 | 3825.61.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 299 | 3825.69.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 300 | 3825.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 301 | 3826.00.10 | $0.433/L |
| 302 | 3826.00.20 | $0.433/L of biodiesel |
| plus | ||
| $0.433/L of ethanol (if any) | ||
| plus | ||
| $0.433/L of other substances in the blend | ||
| 302A | 3827.12.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 302B | 3827.13.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 302C | 3827.14.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 302D | 3827.40.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 302E | 3827.90.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 303 | 3901.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 304 | 3901.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 305 | 3901.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 306 | 3901.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 307 | 3901.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 308 | 3902.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 309 | 3902.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 310 | 3902.90.00 | 5% |
| 311 | 3903.11.00 | 5% |
| From 1 July of year 5: Free | ||
| 312 | 3903.19.00 | 5% |
| 313 | 3903.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 314 | 3903.30.00 | 5% |
| From 1 July of year 5: Free | ||
| 315 | 3903.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 316 | 3904.10.00 | 5% |
| From 1 July of year 5: Free | ||
| 317 | 3904.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 318 | 3904.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 319 | 3904.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 320 | 3904.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 321 | 3904.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 322 | 3904.61.00 | 5% |
| From 1 July of year 5: Free | ||
| 323 | 3904.69.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 324 | 3904.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 325 | 3905.19.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 326 | 3907.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 327 | 3907.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 327A | 3907.29.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 328 | 3907.30.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 329 | 3907.40.00 | 5% |
| 330 | 3907.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 331 | 3907.61.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 332 | 3907.69.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 333 | 3907.70.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 334 | 3907.91.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 335 | 3907.99.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 336 | 3907.99.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 337 | 3909.50.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 338 | 3909.50.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 339 | 3912.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 340 | 3913.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 341 | 3913.90.00 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 342 | 3915.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 343 | 3915.30.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 344 | 3915.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 345 | 3916.20.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 346 | 3917.21.10 | 5% |
| 347 | 3917.22.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 348 | 3917.23.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 349 | 3917.29.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 350 | 3917.31.1 | 5% | 351 | 3917.32.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 352 | 3917.33.10 | 5% |
| 353 | 3917.39.10 | 5% |
| 354 | 3920.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 355 | 3920.30.00 | 5% |
| 356 | 3920.43.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 357 | 3920.49.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 358 | 3920.51.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 359 | 3920.59.00 | 5% |
| 360 | 3920.61.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 361 | 3920.62.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 362 | 3920.63.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 363 | 3920.69.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 364 | 3920.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 365 | 3920.92.00 | 5% |
| 366 | 3920.99.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 367 | 3921.14.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 368 | 3926.20.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 369 | 3926.20.29 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 370 | 3926.30.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 371 | 3926.90.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 372 | 4002.39.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 373 | 4002.41.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 374 | 4002.51.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 375 | 4002.59.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 376 | 4002.80.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 377 | 4002.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 378 | 4003.00.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 379 | 4008.21.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 380 | 4008.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 381 | 4009.11.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 382 | 4009.12.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 383 | 4009.12.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 384 | 4009.21.10 | 5% |
| 385 | 4009.22.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 386 | 4009.31.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 387 | 4009.32.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 388 | 4009.32.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 389 | 4009.41.10 | 5% |
| 390 | 4009.42.10 | 5% |
| 391 | 4010.31.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 392 | 4010.32.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 393 | 4010.33.00 | 5% |
| From 1 July of year 5: Free | ||
| 394 | 4010.34.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 395 | 4010.39.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 396 | 4011.70.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 397 | 4011.80.00 | 2% |
| (prescribed goods only) | From 1 January of year 2: 1% | |
| From 1 January of year 3: Free | ||
| 398 | 4012.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 399 | 4012.12.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 400 | 4012.13.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 401 | 4012.19.00 | 5% |
| From 1 July of year 3: Free | ||
| 402 | 4012.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 403 | 4013.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 404 | 4014.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 404A | 4015.12.00 | 5% |
| (prescribed goods only) | From 1 July of year 5: Free | |
| 405 | 4015.19.90 | 5% |
| From 1 July of year 5: Free | ||
| 406 | 4015.90.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 407 | 4015.90.29 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 408 | 4016.91.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 409 | 4016.93.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 410 | 4016.99.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 411 | 4103.20.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 412 | 4103.30.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 413 | 4103.90.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 414 | 4104.11.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 415 | 4104.19.90 | 5% |
| From 1 July of year 3: Free | ||
| 416 | 4104.49.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 417 | 4105.10.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 418 | 4105.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 419 | 4106.21.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 420 | 4106.22.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 421 | 4106.31.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 422 | 4106.32.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 423 | 4106.40.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 424 | 4106.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 425 | 4106.92.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 426 | 4107.11.00 | 5% |
| From 1 July of year 3: Free | ||
| 427 | 4107.12.00 | 5% |
| From 1 July of year 3: Free | ||
| 428 | 4107.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 429 | 4107.92.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 430 | 4113.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 431 | 4113.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 432 | 4113.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 433 | 4114.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 434 | 4115.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 435 | 4202.91.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 436 | 4203.10.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 437 | 4203.21.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 438 | 4203.40.90 | 5% |
| 439 | 4205.00.10 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 440 | 4302.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 441 | 4302.19.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 442 | 4302.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 443 | 4401.22.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 444 | 4406.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 445 | 4406.12.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 446 | 4406.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 447 | 4406.92.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 448 | 4407.27.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 449 | 4407.28.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 450 | 4407.29.10 | 2% |
| (prescribed goods only) | From 1 January of year 2: 1% | |
| From 1 January of year 3: Free | ||
| 451 | 4407.29.91 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 452 | 4407.93.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 453 | 4407.94.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 454 | 4407.94.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 455 | 4407.95.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 456 | 4407.95.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 457 | 4407.99.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 458 | 4408.10.11 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 459 | 4408.10.12 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 460 | 4408.10.19 | 5% |
| From 1 July of year 3: Free | ||
| 461 | 4408.31.11 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 462 | 4408.31.12 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 463 | 4408.39.11 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 464 | 4408.39.12 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 465 | 4408.39.1 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 466 | 4408.90.11 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 467 | 4408.90.12 | 5% |
| From 1 July of year 3: Free | ||
| 468 | 4408.90.13 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 469 | 4410.12.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 470 | 4410.90.0 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From1 January of year 10: Free | ||
| 471 | 4411.12.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 472 | 4411.12.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 473 | 4411.13.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 474 | 4411.13.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 475 | 4411.14.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 476 | 4411.93.00 | 5% |
| 477 | 4412.10.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 478 | 4412.41.90 | 5% |
| (prescribed goods only) | From 1 July of year 3: Free | |
| 479 | 4412.51.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 480 | 4412.52.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 481 | 4412.91.90 | 5% |
| (prescribed goods only) | From 1 July of year 3: Free | |
| 481A | 4418.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 481B | 4418.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 482 | 4418.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 483 | 4418.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 484 | 4418.73.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 485 | 4418.74.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 486 | 4801.00.50 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 487 | 4801.00.50 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 488 | 4801.00.60 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 489 | 4801.00.60 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 490 | 4801.00.71 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 491 | 4801.00.71 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 492 | 4802.20.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 493 | 4802.20.22 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 494 | 4802.20.29 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 495 | 4802.20.39 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 496 | 4802.20.41 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 497 | 4802.20.49 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 498 | 4802.40.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 499 | 4802.40.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 500 | 4802.40.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 501 | 4802.54.21 | 5% |
| From 1 July of year 3: Free | ||
| 502 | 4802.54.29 | 4% |
| From 1 July of year 3: Free | ||
| 503 | 4802.55.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 504 | 4802.55.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 505 | 4802.56.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 506 | 4802.56.90 | 5% |
| 507 | 4802.58.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 508 | 4802.58.92 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 509 | 4802.61.21 | 5% |
| From 1 July of year 3: Free | ||
| 510 | 4802.61.22 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 511 | 4802.61.29 | 5% |
| From 1 July of year 3: Free | ||
| 512 | 4802.61.41 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 513 | 4802.61.42 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 514 | 4802.61.43 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 515 | 4802.61.51 | 5% |
| From 1 July of year 3: Free | ||
| 516 | 4802.61.52 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 517 | 4802.61.59 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 518 | 4802.62.21 | 5% |
| From 1 July of year 3: Free | ||
| 519 | 4802.62.22 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 520 | 4802.62.29 | 4% |
| From 1 July of year 3: Free | ||
| 521 | 4802.62.41 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 522 | 4802.62.42 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 523 | 4802.62.43 | 5% |
| From 1 July of year 3: Free | ||
| 524 | 4802.62.51 | 5% |
| From 1 July of year 3: Free | ||
| 525 | 4802.62.52 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 526 | 4802.62.53 | 5% |
| From 1 July of year 3: Free | ||
| 527 | 4802.62.59 | 5% |
| From 1 July of year 3: Free | ||
| 528 | 4802.62.90 | 4% |
| From 1 July of year 3: Free | ||
| 529 | 4802.69.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 530 | 4802.69.22 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 531 | 4802.69.29 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 532 | 4802.69.41 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 533 | 4802.69.42 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 534 | 4802.69.43 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 535 | 4802.69.51 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 536 | 4802.69.59 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 537 | 4803.00.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 538 | 4804.19.90 | 4% |
| From 1 July of year 3: Free | ||
| 539 | 4804.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 540 | 4804.29.0 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 541 | 4804.41.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 542 | 4804.42.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 543 | 4804.42.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 544 | 4804.49.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 545 | 4804.49.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 546 | 4804.52.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 547 | 4804.59.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 548 | 4805.11.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 549 | 4805.12.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 550 | 4805.12.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 551 | 4805.19.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 552 | 4805.19.20 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 553 | 4805.19.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 554 | 4805.24.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 555 | 4805.24.99 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 556 | 4805.25.11 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 557 | 4805.25.19 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 558 | 4805.25.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 559 | 4805.25.99 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 560 | 4805.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 561 | 4805.91.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 562 | 4805.91.99 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 563 | 4805.92.11 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 564 | 4805.92.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 565 | 4805.92.92 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 566 | 4808.10.10 | 5% |
| From 1 July of year 3: Free | ||
| 567 | 4810.13.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 568 | 4810.14.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 569 | 4810.19.21 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 570 | 4810.19.29 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 571 | 4810.22.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 572 | 4810.22.30 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 573 | 4810.29.20 | 4% |
| From 1 July of year 3: Free | ||
| 574 | 4810.29.30 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 575 | 4810.31.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 576 | 4811.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 577 | 4811.49.10 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 578 | 4811.59.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 579 | 4811.90.10 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 580 | 4811.90.30 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 581 | 4818.10.00 | 5% |
| 582 | 4818.50.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 584 | 4823.61.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 585 | 4823.90.31 | 5% |
| From 1 July of year 3: Free | ||
| 586 | 4823.90.32 | 5% |
| From 1 July of year 3: Free | ||
| 587 | 4823.90.33 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 588 | 4823.90.34 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 589 | 4823.90.35 | 5% |
| From 1 July of year 3: Free | ||
| 590 | 4823.90.36 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 591 | 4823.90.37 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 592 | 4823.90.38 | 5% |
| From 1 July of year 3: Free | ||
| 593 | 4823.90.39 | 5% |
| From 1 July of year 3: Free | ||
| 594 | 4823.90.41 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 595 | 4823.90.42 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 596 | 4823.90.43 | 5% |
| From 1 July of year 3: Free | ||
| 597 | 4823.90.44 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 598 | 4823.90.45 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 599 | 4823.90.51 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 600 | 4823.90.52 | 4% |
| From 1 July of year 3: Free | ||
| 601 | 4823.90.53 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 602 | 4823.90.59 | 4% |
| From 1 July of year 3: Free | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 603 | 4823.90.81 | 4% |
| From 1 July of year 3: Free | ||
| 604 | 5007.10.10 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 605 | 5108.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 606 | 5109.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 607 | 5110.00.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 608 | 5111.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 609 | 5111.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 610 | 5112.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 611 | 5112.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 612 | 5113.00.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 613 | 5204.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 614 | 5204.19.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 615 | 5204.20.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 616 | 5205.11.10 | 5% |
| From 1 July of year 3: Free | ||
| 617 | 5205.11.90 | 5% |
| From 1 July of year 3: Free | ||
| 618 | 5205.12.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 619 | 5205.13.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 620 | 5205.14.00 | 5% |
| From 1 July of year 3: Free | ||
| 621 | 5205.15.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 622 | 5205.21.10 | 4% |
| From 1 July of year 3: Free | ||
| 623 | 5205.21.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 624 | 5205.22.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 625 | 5205.23.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 626 | 5205.24.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 627 | 5205.26.00 | 5% |
| From 1 July of year 3: Free | ||
| 628 | 5205.27.00 | 4% |
| From 1 July of year 3: Free | ||
| 629 | 5205.28.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 630 | 5205.31.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 631 | 5205.31.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 632 | 5205.32.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 633 | 5205.33.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 634 | 5205.34.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 635 | 5205.35.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 636 | 5205.41.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 637 | 5205.41.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 638 | 5205.43.00 | 5% |
| From 1 July of year 3: Free | ||
| 639 | 5205.44.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 640 | 5205.46.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 641 | 5205.47.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 642 | 5205.48.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 643 | 5206.11.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 644 | 5206.11.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 645 | 5206.12.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 646 | 5206.13.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 647 | 4% | |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 648 | 5206.15.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 649 | 5206.21.10 | 5% |
| From 1 July of year 3: Free | ||
| 650 | 5206.21.90 | 5% |
| From 1 July of year 3: Free | ||
| 651 | 5206.22.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 652 | 5206.23.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 653 | 5206.24.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 654 | 5206.25.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 655 | 5206.31.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 656 | 5206.31.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 657 | 5206.32.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 658 | 5206.33.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 659 | 5206.34.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 660 | 5206.35.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 661 | 5206.41.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 662 | 5206.41.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 663 | 5206.42.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 664 | 5206.43.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 665 | 5206.44.00 | 5% |
| From 1 July of year 3: Free | ||
| 666 | 5206.45.00 | 5% |
| From 1 July of year 3: Free | ||
| 667 | 5208.13.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 669 | 5208.39.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 670 | 5208.41.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 671 | 5208.43.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 672 | 5209.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 673 | 5209.19.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 674 | 5209.39.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 675 | 5209.41.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 676 | 5209.43.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 677 | 5209.52.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 678 | 5210.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 679 | 5210.29.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 680 | 5210.32.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 681 | 5210.49.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 682 | 5210.59.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 683 | 5211.11.00 | 5% |
| From 1 July of year 5: Free | ||
| 684 | 5211.19.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 685 | 5211.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 686 | 5211.31.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 687 | 5211.41.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 688 | 5211.42.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 689 | 5211.43.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 690 | 5211.49.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 691 | 5211.51.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 692 | 5211.52.00 | 4% |
| From 1 July of year 3: Free | ||
| 693 | 5212.11.00 | 5% |
| From 1 July of year 3: Free | ||
| 694 | 5212.14.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 695 | 5212.21.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 696 | 5212.22.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 697 | 5212.23.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 698 | 5212.24.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 699 | 5306.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 700 | 5307.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 701 | 5307.20.00 | 4% |
| From 1 July of year 3: Free | ||
| 702 | 5401.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 703 | 5402.39.00 | 5% |
| From 1 July of year 5: Free | ||
| 704 | 5402.46.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 705 | 5402.51.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 706 | 5402.53.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 707 | 5402.59.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 708 | 5402.62.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 709 | 5403.31.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 710 | 5403.32.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 711 | 5403.33.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 712 | 5403.41.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 713 | 5403.42.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 714 | 5403.49.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 715 | 5404.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 716 | 5404.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 717 | 5407.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 718 | 5407.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 719 | 5407.43.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 720 | 5407.52.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 721 | 5407.81.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 722 | 5407.82.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 723 | 5407.91.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 724 | 5407.92.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 725 | 5407.94.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 726 | 5408.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 727 | 5408.23.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 728 | 4% | |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 729 | 5501.11.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 729 | 5501.19.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 730 | 5501.20.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 731 | 5501.30.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 732 | 5501.40.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 733 | 5501.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 734 | 5508.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 735 | 5509.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 736 | 5509.31.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 737 | 5509.32.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 738 | 5509.42.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 739 | 5509.53.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 740 | 5509.59.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 741 | 5509.62.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 742 | 5509.69.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 743 | 5509.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 744 | 5509.92.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 745 | 5509.99.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 746 | 5510.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 747 | 5510.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 748 | 5511.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 749 | 5512.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 750 | 5512.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 751 | 5513.12.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 752 | 5513.19.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 753 | 5513.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 754 | 5513.31.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 755 | 5513.49.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 756 | 5514.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 757 | 5514.12.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 758 | 5514.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 759 | 5514.21.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 760 | 5514.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 761 | 5514.23.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 762 | 5514.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 763 | 5514.42.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 764 | 5515.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 765 | 5515.21.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 766 | 5515.22.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 767 | 5516.13.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 768 | 5516.14.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 769 | 5516.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 770 | 5516.31.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 771 | 5516.32.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 772 | 5516.41.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 773 | 5516.42.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 774 | 5516.43.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 775 | 5516.44.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 776 | 5516.92.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 777 | 5516.93.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 778 | 5602.21.0 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 779 | 5603.91.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 780 | 5603.92.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 781 | 5603.93.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 782 | 5603.94.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 783 | 5604.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 784 | 5606.00.90 | 5% |
| From 1 July of year 5: Free | ||
| 785 | 5607.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 786 | 5702.31.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 787 | 5702.32.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 788 | 5702.39.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 789 | 5702.39.90 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 790 | 5702.41.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 791 | 5702.42.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 792 | 5702.49.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 793 | 5702.49.90 | 5% |
| From 1 July of year 5: Free | ||
| 794 | 5702.50.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 795 | 5702.91.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 796 | 5702.92.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 797 | 5702.99.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 798 | 5703.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 799 | 5703.21.00 | 5% |
| From 1 July of year 5: Free | ||
| 800 | 5703.29.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 800A | 5703.31.00 | 5% |
| From 1 July of year 5: Free | ||
| 800B | 5703.39.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 801 | 5703.90.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 802 | 5704.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 803 | 5704.10.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 804 | 5704.20.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 805 | 5704.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 806 | 5705.00.10 | 5% |
| From 1 July of year 5: Free | ||
| 807 | 5705.00.30 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 808 | 5705.00.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 809 | 5801.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 810 | 5801.10.99 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 811 | 5801.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 812 | 5801.23.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 813 | 5801.26.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 814 | 5801.27.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 815 | 5801.27.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 816 | 5801.31.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 817 | 5801.33.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 818 | 5802.10.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 819 | (Repealed by No 113 of 2021) | |
| 820 | 5802.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 821 | 5803.00.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 822 | 5806.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 823 | 5810.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 825 | 5810.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 826 | 5811.00.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 827 | 5902.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 828 | 5902.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 829 | 5903.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 830 | 5904.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 831 | 5905.00.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 832 | 5905.00.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 833 | 5906.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 834 | 5910.00.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 835 | 5911.31.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 836 | 5911.90.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 837 | 6001.21.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 July of year 5: Free | ||
| 838 | 6001.29.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 839 | 6001.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 840 | 6003.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 841 | 6003.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 842 | 6003.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 843 | 6003.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 844 | 6005.21.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 845 | 6005.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 846 | 6005.23.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 847 | 6005.24.00 | 4% |
| From 1 July of year 3: Free | ||
| 848 | 6005.35.00 | 2% |
| (prescribed goods only) | From 1 January of year 2: 1% | |
| From 1 January of year 3: Free | ||
| 849 | 6005.39.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 850 | 6005.41.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 851 | 6005.42.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 852 | 6005.43.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 853 | 6005.44.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 854 | 6005.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 855 | 4% | |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 856 | 6006.43.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 857 | 6101.20.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 858 | 6101.30.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 859 | 6101.90.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 860 | 6102.10.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 861 | 6102.20.00 | 5% |
| From 1 July of year 5: Free | ||
| 862 | 6102.90.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 863 | 6103.10.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 864 | 6103.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 865 | 6103.23.00 | 5% |
| From 1 July of year 5: Free | ||
| 866 | 6103.29.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 867 | 6103.31.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 868 | 6103.32.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 869 | 6103.33.00 | 5% |
| From 1 July of year 5: Free | ||
| 870 | 6103.39.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 871 | 6103.41.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 872 | 6103.43.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 873 | 6103.49.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 July of year 5: Free | ||
| 874 | 6104.13.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 875 | 5% | |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 876 | 6104.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 877 | 6104.23.00 | 5% |
| From 1 July of year 5: Free | ||
| 878 | 6104.29.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 879 | 6104.31.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 880 | 6104.32.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 881 | 6104.33.00 | 5% |
| From 1 July of year 5: Free | ||
| 882 | 6104.39.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 883 | 6104.41.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 884 | 6104.42.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 885 | 6104.43.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 886 | 6104.44.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 887 | 6104.49.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | 888 | 6104.51.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 889 | 6104.52.00 | 5% |
| From 1 July of year 5: Free | ||
| 890 | 6104.53.00 | 5% |
| From 1 July of year 5: Free | ||
| 891 | 6104.59.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 892 | 6104.61.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 893 | 6104.62.00 | 5% |
| From 1 January of year 2: 4% | ||
| From 1 January of year 3: Free | ||
| 894 | 6104.69.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 895 | 6105.10.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 896 | 6105.20.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 897 | 6105.90.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 898 | 5% | |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 899 | 6106.20.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 900 | 6106.90.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 901 | 6107.12.00 | 5% |
| From 1 July of year 5: Free | ||
| 902 | 6107.19.00 | 5% |
| From 1 July of year 5: Free | ||
| 903 | 6107.21.00 | 5% |
| From 1 January of year 20: Free | ||
| 904 | 6107.22.00 | 5% |
| From 1 July of year 3: Free | ||
| 905 | 6107.29.00 | 5% |
| From 1 July of year 3: Free | ||
| 906 | 6107.91.00 | 5% |
| From 1 July of year 3: Free | ||
| 907 | 6107.99.00 | 5% |
| From 1 July of year 5: Free | ||
| 908 | 6108.11.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 909 | 6108.19.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 910 | 6108.21.00 | 5% |
| From 1 July of year 5: Free | ||
| 911 | 6108.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 912 | 6108.29.00 | 5% |
| From 1 July of year 5: Free | ||
| 913 | 6108.32.00 | 5% |
| From 1 July of year 3: Free | ||
| 914 | 6108.39.00 | 5% |
| From 1 July of year 3: Free | ||
| 915 | 6108.91.00 | 5% |
| From 1 July of year 5: Free | ||
| 916 | 6108.92.00 | 5% |
| From 1 July of year 3: Free | ||
| 917 | 6108.99.00 | 5% |
| From 1 July of year 5: Free | ||
| 918 | 6109.10.00 | 5% |
| From 1 January of year 2: 4% | ||
| From 1 January of year 3: Free | ||
| 919 | 6110.11.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 920 | 6110.12.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 921 | 6110.19.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 922 | 6110.20.00 | 5% |
| From 1 January of year 2: 4% | ||
| From 1 January of year 3: Free | ||
| 923 | 6110.90.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 924 | 6111.20.90 | 5% |
| From 1 January of year 2: 4% | ||
| From 1 January of year 3: Free | ||
| 925 | 6111.30.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 926 | 6111.30.90 | 5% |
| From 1 July of year 5: Free | ||
| 927 | 6111.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 928 | 6111.90.90 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 July of year 5: Free | ||
| 929 | 6112.11.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 930 | 6112.12.00 | 5% |
| From 1 July of year 5: Free | ||
| 931 | 6112.19.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 932 | 6112.20.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 933 | 6112.31.00 | 5% |
| From 1 July of year 5: Free | ||
| 934 | 6112.39.00 | 5% |
| From 1 July of year 3: Free | ||
| 935 | 6112.41.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 936 | 6112.49.00 | 5% |
| From 1 July of year 5: Free | ||
| 937 | 6113.00.19 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 938 | 6113.00.20 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 939 | 6113.00.90 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 940 | 6114.20.00 | 5% |
| From 1 January of year 2: 4% | ||
| From 1 January of year 3: Free | ||
| 941 | 6114.90.00 | 5% |
| From 1 July of year 5: Free | ||
| 942 | 6115.10.10 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 943 | 6115.21.10 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 944 | 6115.21.90 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 945 | 6115.22.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 946 | 6115.29.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 947 | 6115.94.10 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 948 | 6115.95.10 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 949 | 6115.95.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 950 | 6115.96.10 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 951 | 6115.99.10 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 July of year 5: Free | ||
| 952 | 6117.90.10 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 953 | 6117.90.20 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 954 | 6117.90.90 | 5% |
| From 1 July of year 3: Free | ||
| 955 | 6201.20.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 956 | 6201.30.00 | 5% |
| (prescribed goods only) | From 1 January of year 5: 3% | |
| From 1 January of year 7: Free | ||
| 957 | 6201.30.00 | 5% |
| (prescribed goods only) | From 1 January of year 7: 4% | |
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 958 | 6201.40.00 | 5% |
| (prescribed goods only) | From 1 January of year 5: 3% | |
| From 1 January of year 7: Free | ||
| 959 | 6201.40.00 | 5% |
| (prescribed goods only) | From 1 January of year 7: 4% | |
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 960 | 6201.90.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 961 | 6202.20.00 | 5% |
| (prescribed goods only) | From 1 January of year 7: 4% | |
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 962 | 6202.20.00 | 5% |
| (prescribed goods only) | From 1 January of year 5: 3% | |
| From 1 January of year 7: Free | ||
| 963 | 6202.30.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 964 | 6202.40.00 | 5% |
| (prescribed goods only) | From 1 January of year 7: 4% | |
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 965 | 6202.40.00 | 5% |
| (prescribed goods only) | From 1 January of year 5: 3% | |
| From 1 January of year 7: Free | ||
| 966 | 6202.90.00 | 5% |
| (prescribed goods only) | From 1 January of year 16: 4% | |
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 967 | 6202.90.00 | 5% |
| (prescribed goods only) | From 1 January of year 5: 3% | |
| From 1 January of year 7: Free | ||
| 968-970 | (Repealed by No 113 of 2021) | |
| 971 | 6203.11.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 972 | 6203.12.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 973 | 6203.19.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 974 | 6203.22.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 975 | 6203.23.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 976 | 6203.29.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 977 | 6203.31.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 978 | 6203.32.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 979 | 6203.33.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 980 | 6203.39.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 981 | 6203.41.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 982 | 6203.42.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 983 | 6203.43.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 984 | 6203.49.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 985 | 6204.11.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 986 | 6204.12.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 987 | 6204.13.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 988 | 6204.19.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 989 | 6204.21.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 990 | 6204.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 991 | 6204.23.00 | 5% |
| From 1 July of year 5: Free | ||
| 992 | 6204.29.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 993 | 6204.31.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 994 | 6204.32.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 995 | 6204.33.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 996 | 6204.39.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 997 | 6204.41.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 998 | 6204.42.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 999 | 6204.43.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1000 | 6204.44.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1001 | 6204.49.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1002 | 6204.51.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1003 | 6204.52.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1004 | 6204.53.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1005 | 6204.59.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1006 | 6204.61.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1007 | 6204.62.00 | 5% |
| From 1 January of year 2: 4% | ||
| From 1 January of year 3: Free | ||
| 1008 | 6204.69.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1009 | 6206.10.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1010 | 6206.20.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1011 | 6206.30.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1012 | 6206.40.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1013 | 6206.90.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1014 | 6207.11.00 | 5% |
| From 1 July of year 5: Free | ||
| 1015 | 6207.19.00 | 5% |
| From 1 July of year 5: Free | ||
| 1016 | 6207.21.00 | 5% |
| From 1 July of year 3: Free | ||
| 1017 | 6207.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 1018 | 6207.29.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 1019 | 6207.91.00 | 5% |
| From 1 July of year 5: Free | ||
| 1020 | 6207.99.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 1021 | 6208.11.00 | 5% |
| From 1 July of year 5: Free | ||
| 1022 | 6208.19.00 | 5% |
| From 1 July of year 5: Free | ||
| 1023 | 6208.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 1024 | 6208.29.00 | 5% |
| From 1 July of year 5: Free | ||
| 1025 | 6208.91.00 | 5% |
| From 1 July of year 5: Free | ||
| 1026 | 6208.92.00 | 5% |
| From 1 July of year 5: Free | ||
| 1027 | 6208.99.00 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 1028 | 6209.20.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1029 | 6209.20.90 | 5% |
| From 1 July of year 5: Free | ||
| 1030 | 6209.30.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1031 | 6209.30.90 | 5% |
| From 1 July of year 5: Free | ||
| 1032 | 6209.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1033 | 6209.90.90 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 1034 | 6210.10.90 | 5% |
| From 1 July of year 3: Free | ||
| 1035 | 6210.20.00 | 5% |
| (prescribed goods only) | From 1 January of year 5: 3% | |
| From 1 January of year 7: Free | ||
| 1036 | 6210.20.00 | 5% |
| (prescribed goods only) | From 1 January of year 16: 4% | |
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1036A | 6210.30.00 | 5% |
| (prescribed goods only) | From 1 January of year 5: 3% | |
| From 1 January of year 7: Free | ||
| 1036B | 6210.30.00 | 5% |
| (prescribed goods only) | From 1 January of year 16: 4% | |
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1037 | 6210.40.90 | 5% |
| From 1 July of year 5: Free | ||
| 1038 | 6210.50.10 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1039 | 6210.50.90 | 5% |
| From 1 July of year 5: Free | ||
| 1040 | 6211.11.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1041 | 6211.12.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1042 | 6211.20.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1043 | 6211.32.90 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1044 | 6211.33.90 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 1045 | 6211.39.90 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1046 | 6211.42.00 | 6211.42.00 |
| 1047 | 6211.43.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1048 | 6211.49.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 1049 | 6212.10.00 | 5% |
| From 1 January of year 2: 4% | ||
| From 1 January of year 3: Free | ||
| 1050 | 6212.20.00 | 5% |
| From 1 January of year 5: 4% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: Free | ||
| 1051 | 6212.30.00 | 5% |
| From 1 July of year 5: Free | ||
| 1052 | 6212.90.10 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 July of year 5: Free | ||
| 1053 | 6212.90.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1054 | 6215.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1055 | 6215.20.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1056 | 6217.10.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1057 | 6217.90.90 | 5% |
| From 1 January of year 5: 3% | ||
| From 1 January of year 7: Free | ||
| 1058 | 6301.90.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1059 | 6302.10.00 | 5% |
| From 1 July of year 5: Free | ||
| 1060 | 6302.21.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1061 | 6302.22.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1062 | 6302.29.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1063 | 6302.39.00 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1064 | 6302.51.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1065 | 6302.60.00 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1066 | 6302.91.20 | 5% |
| From 1 January of year 7: 4% | ||
| From 1 January of year 10: 2% | ||
| From 1 January of year 15: Free | ||
| 1067 | 6302.91.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1068 | 6303.12.10 | 5% |
| From 1 July of year 5: Free | ||
| 1069 | 6303.19.10 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1070 | 6303.91.10 | 5% |
| From 1 July of year 5: Free | ||
| 1071 | 6303.92.10 | 5% |
| From 1 July of year 5: Free | ||
| 1072 | 6303.99.10 | 5% |
| From 1 January of year 16: 4% | ||
| From 1 January of year 17: 3% | ||
| From 1 January of year 18: 2% | ||
| From 1 January of year 19: 1% | ||
| From 1 January of year 20: Free | ||
| 1073 | 6304.19.10 | 5% |
| From 1 July of year 5: Free | ||
| 1074 | 6304.19.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1075 | 6304.20.00 | 2% |
| (prescribed goods only) | From 1 January of year 2: 1% | |
| From 1 January of year 3: Free | ||
| 1076 | 6304.91.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1077 | 6304.92.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1078 | 6304.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1079 | 6306.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1080 | 6306.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1081 | 6307.10.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1082 | 6307.90.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1083 | 6307.90.21 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 July of year 5: Free | ||
| 1084 | 6401.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1085 | 6401.92.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1086 | 6401.99.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 1087 | 6401.99.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1088 | 6402.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1089 | 6402.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1090 | 6402.91.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1091 | 6402.99.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1092 | 6403.19.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1093 | 6403.40.00 | 5% |
| From 1 July of year 3: Free | ||
| 1094 | 6403.51.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1095 | 6403.59.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1096 | 6403.91.00 | 4% |
| From 1 January of year 2: 2% | ||
| From 1 January of year 3: Free | ||
| 1097 | 6403.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1098 | 6404.11.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1099 | 6404.19.90 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1100 | 6404.20.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1101 | 6405.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1102 | 6405.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1103 | 6405.90.90 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1104 | 6406.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1105 | 6505.00.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1106 | 6802.21.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1107 | 6806.90.10 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 July of year 5: Free | ||
| 1108 | 6811.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1109 | 6811.81.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1110 | 6811.89.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1111 | 6812.80.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1112 | 6812.99.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1113 | 6813.20.10 | 5% |
| From 1 July of year 5: Free | ||
| 1114 | 6813.20.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1115 | 6813.81.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1116 | 6813.81.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1117 | 6813.89.10 | 5% |
| From 1 January of year 11:4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1118 | 6814.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1119 | 6903.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1120 | 6909.12.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1121 | 6913.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1122 | 7003.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 1123 | 7005.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1124 | 7005.29.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1125 | 7007.11.11 | 5% |
| 1126 | 7007.21.11 | 5% |
| 1127 | 7009.10.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1128 | 7010.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1129 | 7014.00.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1130 | 7019.12.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1131 | 7019.13.00 | 4% |
| From 1 July of year 3: Free | ||
| 1132 | 7019.80.00 | 2% |
| (prescribed goods only) | From 1 January of year 2: 1% | |
| From 1 January of year 3: Free | ||
| 1133 | 7204.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1134 | 7206.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1135 | 7207.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1136 | 7207.12.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1137 | 7207.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 7207.20.00 | 4% | |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1139 | 7208.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1140 | 7208.36.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1141 | 7208.37.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1142 | 7208.38.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1143 | 7208.39.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1144 | 7208.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1145 | 7208.51.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1146 | 7208.52.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1147 | 7208.53.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1148 | 7208.54.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1149 | 7208.90.00 | 5% |
| 1150 | 7209.15.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1151 | 7209.16.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1152 | 7209.17.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1153 | 7209.18.00 | 5% |
| 1154 | 7209.25.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1155 | 7209.26.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1156 | 7209.27.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1157 | 7209.28.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1158 | 7209.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1159 | 7210.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1160 | 7210.41.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1161 | 7210.49.00 | 5% |
| 1162 | 7210.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1163 | 7210.61.00 | 5% |
| 1164 | 7210.69.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1165 | 7210.70.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1166 | 7210.90.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1167 | 7211.13.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1168 | 7211.19.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1169 | 7211.23.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1170 | 7211.29.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1171 | 7211.90.00 | 5% |
| 1172 | 7212.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1173 | 7212.30.00 | 5% |
| 1174 | 7212.40.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1175 | 7212.50.00 | 5% |
| 1176 | 7212.60.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1177 | 7213.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1178 | 7213.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1179 | 7213.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1180 | 7214.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1181 | 7214.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1182 | 7214.91.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1183 | 7214.99.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1184 | 7215.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1185 | 7215.10.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1186 | 7215.50.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1187 | 7215.50.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1188 | 7216.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1189 | 7216.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1190 | 7216.31.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1191 | 7216.32.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1192 | 7216.33.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1193 | 7216.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1194 | 7216.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1195 | 7216.61.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1196 | 7217.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1197 | 7217.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1198 | 7217.30.00 | 5% |
| 1199 | 7217.90.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1200 | 7218.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1201 | 7218.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1202 | 7218.99.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1203 | 7219.12.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1204 | 7219.13.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1205 | 7219.21.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1206 | 7219.22.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1207 | 7219.23.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1208 | 7219.24.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1209 | 7219.31.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1210 | 7219.32.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1211 | 7219.34.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1212 | 7219.35.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1213 | 7219.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1214 | 7220.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1215 | 7220.12.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1216 | 7220.20.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1217 | 7220.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1218 | 7221.00.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1219 | 7222.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1220 | 7222.20.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1221 | 7222.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1222 | 7222.40.00 | s |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1223 | 7223.00.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1224 | 7224.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1225 | 7224.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1226 | 7225.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1227 | 7225.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1228 | 7225.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1229 | 7225.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1230 | 7225.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1231 | 7225.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1232 | 7225.92.00 | 5% |
| 1233 | 7225.99.00 | 5% |
| 1234 | 7226.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1235 | 7226.19.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1236 | 7226.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1237 | 7226.91.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1238 | 7226.92.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1239 | 7226.99.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1240 | 7227.20.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1241 | 7227.20.20 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1242 | 7227.20.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1243 | 7227.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1244 | 7228.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1245 | 7228.20.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1246 | 7228.20.21 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1247 | 7228.20.29 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1248 | 7228.20.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1249 | 7228.30.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1250 | 7228.30.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1251 | 7228.40.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1252 | 7228.50.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1253 | 7228.60.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1254 | 7228.70.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1255 | 7228.80.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1256 | 7229.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1257 | 7229.90.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1258 | 7301.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1259 | 7301.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1260 | 7302.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1261 | 7302.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1262 | 7303.00.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1263 | 7304.11.00 | 5% |
| 1264 | 7304.19.00 | 5% |
| 1265 | 7304.22.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1266 | 7304.23.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1267 | 7304.24.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1268 | 7304.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1269 | 7304.31.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1270 | 7304.39.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1271 | 7304.41.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1272 | 7304.49.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1273 | 7304.51.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1274 | 7304.59.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1275 | 7304.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1276 | 7305.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1277 | 7305.12.00 | 5% |
| 1278 | 7305.19.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1279 | 7305.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1280 | 7305.31.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1281 | 7305.39.00 | 5% |
| 1282 | 7305.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1283 | 7306.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1284 | 7306.19.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1285 | 7306.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1286 | 7306.29.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1287 | 7306.30.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1288 | 7306.40.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1289 | 7306.50.00 | 5% |
| 1290 | 7306.61.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1291 | 7306.69.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1292 | 7306.90.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1293 | 7307.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1294 | 7307.19.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1295 | 7307.21.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1296 | 7307.22.00 | 5% |
| 1297 | 7307.23.00 | 5% |
| 1298 | 7307.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1299 | 7307.91.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1300 | 7307.92.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1301 | 7307.93.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1302 | 7307.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1303 | 7308.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1304 | 7308.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1305 | 7308.30.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1306 | 7308.40.00 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1307 | 7308.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1308 | 7309.00.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1309 | 7312.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1310 | 7318.23.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1311 | 7320.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1312 | 7320.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1313 | 7320.90.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1314 | 7322.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1315 | 7323.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1316 | 7323.93.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1317 | 7324.10.00 | 5% |
| 1318 | 7325.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1319 | 7325.91.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1320 | 7326.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1321 | 7326.19.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1322 | 7326.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1323 | 7326.90.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1324 | 7407.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1325 | 7409.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1326 | 7410.11.00 | 5% |
| From 1 July of year 5: Free | ||
| 1327 | 7410.22.00 | 5% |
| From 1 July of year 5: Free | ||
| 1328 | 7411.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1329 | 7415.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1330 | 7415.33.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1331 | 7418.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1332 | 7604.10.00 | 5% |
| 1333 | 7604.21.00 | 5% |
| 1334 | 7604.29.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1335 | 7605.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1336 | 7605.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1337 | 7608.10.00 | 5% |
| 1338 | 7608.20.00 | 5% |
| 1339 | 7610.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1340 | 7613.00.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1341 | 7907.00.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1342 | 8201.50.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1343 | 8201.60.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1344 | 8202.39.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1345 | 8202.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1346 | 8205.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1347 | 8205.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1348 | 8207.13.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1349 | 8207.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1350 | 8207.60.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1351 | 8207.70.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1352 | 8211.92.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1353 | 8211.94.10 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 July of year 5: Free | ||
| 1354 | 8211.95.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1355 | 8211.95.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1356 | 8301.20.00 | 5% |
| 1357 | 8301.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1358 | 8301.60.00 | 5% |
| 1359 | 8301.70.00 | 5% |
| 1360 | 8302.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1361 | 8302.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1362 | 8309.10.00 | 5% |
| 1363 | 8310.00.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1364 | in | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1365 | 8401.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1366 | 8401.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1367 | 8402.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1368 | 8402.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1369 | 8405.90.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1370 | 8407.33.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1371 | 8407.34.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1372 | 8407.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1373 | 8408.20.10 | 5% |
| 1374 | 8408.20.20 | 5% |
| 1375 | 8409.99.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1376 | 8410.12.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1377 | 8412.31.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1378 | 8413.19.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1379 | 8413.30.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1380 | 8414.30.00 | 5% |
| 1381 | 8414.40.20 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1382 | 8414.59.10 | 5% |
| 1383 | 8415.20.00 | 5% |
| 1384 | 8416.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1385 | 8417.80.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1386 | 8419.39.10 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1387 | 8419.50.30 | 5% |
| 1388 | 8421.23.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1389 | 8421.31.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1390 | 1390 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1391 | 8422.30.10 | 5% |
| From 1 July of year 5: Free | ||
| 1392 | 8422.40.10 | 5% |
| From 1 July of year 3: Free | ||
| 1393 | 8424.89.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1394 | 8424.90.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1395 | 8425.42.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1396 | 8426.11.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1397 | 8426.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1398 | 8428.31.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1398A | 8428.70.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1399 | 8428.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1400 | 8430.49.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1401 | 8430.50.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1402 | 8433.30.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 1403 | 8433.52.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 1404 | 8433.53.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 1405 | 8436.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1406 | 8436.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1407 | 8438.10.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1408 | 8438.40.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1409 | 8450.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1410 | 8454.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1411 | 8460.39.90 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1412 | 8460.40.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1413 | 8464.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1414 | 8465.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1415 | 8466.92.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1416 | 8467.99.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1417 | 8468.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1418 | 8474.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1419 | 8474.32.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1420 | 8474.39.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1421 | 8477.59.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1422 | 8479.50.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1423 | 8479.79.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1424 | 8479.82.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1425 | 8480.41.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1426 | 8481.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1427 | 8481.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1428 | 8481.30.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1429 | 8481.40.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1430 | 8482.10.10 | 5% |
| 1431 | 8482.20.10 | 5% |
| 1432 | 8482.40.11 | 5% |
| 1433 | 8482.40.19 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1434 | 8482.91.10 | 5% |
| 1435 | 8482.99.10 | 5% |
| 1436 | 8483.10.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | From 1 January of year 7: Free | |
| 1437 | 8483.20.00 | 5% |
| 1438 | 8483.30.10 | 5% |
| 1439 | 8483.40.11 | 5% |
| 1440 | 8483.40.19 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1441 | 8483.40.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1442 | 8483.50.11 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1443 | 8483.50.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1444 | 8483.60.10 | 5% |
| 1445 | 8483.90.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1446 | 8484.10.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1447 | 8484.90.10 | 5% |
| 1448 | 8487.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1449 | 8501.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1450 | 8501.61.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1451 | 8501.62.00 | 5% |
| From 1 July of year 3: Free | ||
| 1451A | 8501.80.10 | 5% |
| From 1 July of year 5: Free | ||
| 1452 | 8502.31.90 | 5% |
| From 1 July of year 3: Free | ||
| 1453 | 8502.40.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1454 | 8503.00.00 | 5% | From 1 January of year 11: 4% |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1455 | 8504.22.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1456 | Schedule | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1457 | 8507.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1458 | 8507.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1459 | 8511.10.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1460 | 8511.30.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1461 | 8511.40.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1462 | 8511.50.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1463 | 8511.80.00 | 5% |
| 1464 | 8511.90.00 | 5% |
| 1465 | 8512.20.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1466 | 8512.40.00 | 5% |
| 1467 | 8512.90.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1468 | 8514.20.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1469 | 8516.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1470 | 8516.29.00 | 5% |
| 1471 | 8519.20.90 | ss |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1472 | 8530.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1473 | 8531.10.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1474 | 8535.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1475 | 8535.29.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1476 | 8535.40.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1477 | 8536.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1478 | 8536.61.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1479 | 8536.70.11 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1480 | 8536.70.21 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1481 | 8538.90.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1482 | 8538.90.13 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1483 | 8538.90.14 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1484 | 8539.10.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1485 | 8539.49.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1486 | 8540.79.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 1487 | 8544.30.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1488 | (Repealed by No 113 of 2021) | |
| 1489 | 8601.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1490 | 8601.20.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1491 | 8602.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1492 | 8603.90.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1493 | 8605.00.00 | 5% |
| From 1 July of year 3: Free | ||
| 1494 | 8607.11.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1495 | 8607.19.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1496 | 8701.21.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1496A | 8701.22.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1496B | 8701.23.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1496C | 8701.24.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1496D | 8701.29.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1497 | 8701.91.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1498 | 8701.92.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 July of year 3: Free | ||
| 1499 | 8701.93.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 July of year 3: Free | ||
| 1500 | 8701.94.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 July of year 3: Free | ||
| 1501 | 8701.95.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 July of year 3: Free | ||
| 1502 | 8702.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1503 | 8702.10.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1504 | 8702.20.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1505 | 8702.20.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1506 | 8702.30.10 | 5% |
| 1507 | 8702.30.90 | 5% |
| 1508 | 8702.40.10 | 5% |
| 1509 | 8702.40.90 | 5% |
| 1510 | 8702.90.10 | 5% |
| 1511 | 8702.90.90 | 5% |
| 1512 | 8703.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1513 | 8703.21.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1514 | 8703.21.19 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1515 | 8703.21.20 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1516 | 8703.21.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1517 | 8703.22.11 | 5% |
| From 1 July of year 5: Free | ||
| 1518 | 8703.22.19 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1519 | 1519 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1520 | 8703.22.90 | 5% |
| From 1 July of year 5: Free | ||
| 1521 | 8703.23.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1522 | 8703.23.19 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1523 | 8703.23.20 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1524 | 8703.23.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1525 | 8703.24.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1526 | 8703.24.19 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1527 | 8703.24.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1528 | 8703.24.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1529 | 8703.31.11 | 5% |
| From 1 July of year 5: Free | ||
| 1530 | 8703.31.19 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1January of year 7: Free | ||
| 1531 | 8703.31.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1532 | 8703.31.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1533 | 8703.32.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1534 | 8703.32.19 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1535 | 8703.32.20 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1536 | 8703.32.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1537 | 8703.33.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1538 | 8703.33.19 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1539 | 8703.33.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1540 | 8703.33.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1541 | 8703.40.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1542 | 8703.40.19 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1543 | 8703.40.19 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1544 | 8703.40.19 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1545 | 8703.40.20 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1546 | 8703.40.20 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1547 | 8703.40.90 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1548 | 8703.40.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1549 | 8703.50.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1550 | 8703.50.19 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1551 | 8703.50.19 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1552 | 8703.50.19 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1553 | 8703.50.20 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1554 | 8703.50.20 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1555 | 8703.50.20 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1556 | 8703.50.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1557 | 8703.50.90 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1558 | 8703.50.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1559 | 8703.60.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1560 | 8703.60.19 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1561 | 8703.60.19 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1562 | 8703.60.19 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1563 | 8703.60.20 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1564 | 8703.60.20 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1565 | 8703.60.90 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1566 | 8703.60.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1567 | 8703.70.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1568 | 8703.70.19 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1569 | 8703.70.19 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1570 | 8703.70.19 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1571 | 8703.70.20 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1572 | 8703.70.20 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1573 | 8703.70.20 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1574 | 8703.70.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1575 | 8703.70.90 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1576 | 8703.70.90 | 4% |
| (prescribed goods only) | From 1 January of year 3: 3% | |
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1577 | 8703.80.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1578 | 8703.80.19 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1579 | 8703.80.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1580 | 8703.80.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1581 | 8703.90.11 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1582 | 8703.90.19 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1583 | 8703.90.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1584 | 8703.90.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1585 | 8704.21.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1586 | 8704.31.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1587 | 8704.31.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1587A | 8704.41.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1587B | 8704.51.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1587C | 8704.51.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1588 | 8705.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1589 | 8706.00.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1590 | 8706.00.91 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1591 | 8706.00.99 | 5% |
| 1592 | 8707.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1593 | 8707.10.91 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1594 | 8707.10.99 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1595 | 8707.90.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1596 | 8707.90.90 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1597 | 8708.10.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1598 | 8708.10.90 | 5% |
| 1599 | 8708.21.10 | 5% |
| 1600 | 8708.21.90 | 5% |
| 1601 | 8708.29.91 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1602 | 8708.29.99 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1603 | 8708.30.12 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1604 | 8708.30.19 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1605 | 8708.30.91 | 4% |
| From 1 January of year 4: 3% | ||
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1606 | 8708.30.93 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1607 | 8708.30.99 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1608 | 8708.40.42 | 5% |
| 1609 | 8708.40.43 | 5% |
| 1610 | 8708.40.49 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year20: Free | ||
| 1611 | 8708.40.52 | 5% |
| 1612 | 8708.40.59 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1613 | 8708.50.42 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1614 | 8708.50.43 | 5% |
| 1615 | 8708.50.49 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1616 | 8708.50.52 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1617 | 8708.50.59 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1618 | 8708.50.62 | 5% |
| 1619 | 8708.50.69 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1620 | 8708.70.99 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1621 | 8708.80.42 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1622 | 8708.80.49 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1623 | 8708.80.92 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1624 | 8708.80.99 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1625 | 8708.91.31 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1626 | 8708.91.33 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1627 | 8708.91.39 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1628 | 8708.91.42 | 5% |
| 1629 | 8708.91.49 | 5% |
| 1630 | 8708.92.42 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1631 | 8708.92.49 | 5% |
| 1632 | 8708.92.52 | 5% |
| 1633 | 8708.92.59 | 5% |
| 1634 | 8708.93.30 | 5% |
| 1635 | 8708.93.91 | 5% |
| 1636 | 8708.93.99 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1637 | 8708.94.42 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1638 | 8708.94.49 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1639 | 8708.94.52 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1640 | 8708.94.59 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1641 | 8708.95.20 | 5% |
| From 1 July of year 5: Free | ||
| 1642 | 8708.95.90 | 5% |
| 1643 | 8708.99.30 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1644 | 8708.99.91 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1645 | 8708.99.99 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1646 | 8901.20.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1647 | 8901.30.10 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1648 | 8901.90.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1649 | 8905.20.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: Free | ||
| 1650 | 8906.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1651 | 8906.90.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1652 | 8907.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1653 | 9001.10.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1654 | 9006.59.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1655 | 9008.50.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1656 | 9021.10.20 | 5% |
| 1657 | 9021.10.49 | 4% |
| (prescribed goods only) | From 1 January of year 4: 3% | |
| From 1 January of year 7: 2% | ||
| From 1 January of year 10: 1% | ||
| From 1 January of year 15: Free | ||
| 1658 | 9021.10.49 | 5% |
| (prescribed goods only) | From 1 January of year 11: 4% | |
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1659 | 9026.10.20 | 5% |
| 1660 | 9026.20.20 | 5% |
| 1661 | 9026.80.20 | 5% |
| 1662 | 9028.10.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 July of year 3: Free | ||
| 1663 | 9029.10.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1664 | 9029.20.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1665 | 9029.90.10 | 5% |
| 1666 | 9032.89.11 | 5% |
| 1667 | 9032.90.20 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1668 | 9110.90.10 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1669 | 9113.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 July of year 5: Free | ||
| 1670 | 9113.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1671 | 9305.10.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1672 | 9306.30.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1673 | 9401.20.00 | 5% |
| 1674 | 9401.59.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1675 | 9401.61.00 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1676 | 9401.99.20 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1677 | 9403.30.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1678 | 9403.82.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1679 | 9403.83.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1679A | 9404.40.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1680 | 9404.90.00 | 5% |
| From 1 January of year 11: 4% | ||
| From 1 January of year 13: 3% | ||
| From 1 January of year 16: 2% | ||
| From 1 January of year 18: 1% | ||
| From 1 January of year 20: Free | ||
| 1681 | 9405.92.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1682 | 9506.62.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1683 | 9601.90.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1684 | 9602.00.10 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1685 | 9602.00.90 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1686 | 9608.99.00 | 2% |
| From 1 January of year 2: 1% | ||
| From 1 January of year 3: Free | ||
| 1687 | 9613.80.90 | 4% |
| From 1 January of year 3: 3% | ||
| From 1 January of year 5: 2% | ||
| From 1 January of year 7: 1% | ||
| From 1 January of year 10: Free | ||
| 1688 | 9619.00.30 | 5% |
| From 1 July of year 3: Free | ||
| 1689 | 9619.00.41 | 5% |
| From 1 July of year 5: Free | ||
| 1690 | 9619.00.49 | 5% |
[ CCH Note 1:
In accordance with the provisions of s 19AB and s 19ACA of the Customs Tariff Act 1995, the rates of customs duties on certain tobacco and tobacco products classified to a subheading in Chapter 24 of Sch 3 as specified in an item in Sch 15 increased from 1 September 2025 (see Gazette C2025G00475, 01/09/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 1 SEPTEMBER 2025 AVERAGE WEEKLY ORDINARY TIME EARNINGS INDEXATION
| Column 1 | Column 2 | ||
| Customs Tariff Subheading | New Rates of Duty Operative from 1 September 2025 | ||
| 2401.10.00 | $2,397.31/kg | ||
| 2401.20.00 | 2402.20.80 | 2403.91.00 | $2,397.31/kg of tobacco content |
| 2401.30.00 | 2403.11.00 | 2403.99.80 | |
| 2402.10.80 | 2403.19.90 | 2404.11.00 | |
| 2402.10.20 | 2402.20.20 | 2403.19.10 | $1.49832/stick] |
[ CCH Note 2:
In accordance with the indexation provisions of s 19 of the Customs Tariff Act 1995, the rates of customs duty on certain excise-equivalent goods, including spirits, beers and fuel products, classified to a subheading in Chapters 22, 27, 29 and 38 of Sch 3 as specified in an item in Sch 15 increased from 4 August 2025 (see Gazette C2025G00383, 06/08/2025). The new rates are set out in the following table:
TABLE: THE CUSTOMS TARIFF ACT - TARIFF SUBHEADINGS AFFECTED BY 4 August 2025 CPI INDEXATION
| Column 1 | Column 2 | |
| Customs Tariff Subheading | New Rates of Duty Operative on and from 4 August 2025 | |
| 2203.00.64 | 2206.00.73 | $53.72/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.66 | 2206.00.77 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.69 | 2206.00.79 | $62.56/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2203.00.91 | 2206.00.14 | $105.98/L of alcohol |
| 2203.00.99 | 2206.00.92 | |
| 2206.00.13 | 2206.00.99 | |
| 2204.10.23 | 2206.00.23 | $105.98/L of alcohol, plus customs duty where applicable |
| 2204.10.29 | 2206.00.24 | |
| 2204.10.83 | 2206.00.52 | |
| 2204.10.89 | 2206.00.59 | |
| 2204.21.30 | 2206.00.62 | |
| 2204.21.90 | 2206.00.69 | |
| 2204.22.30 | 2207.10.00 | |
| 2204.22.90 | 2208.20.90 | |
| 2204.29.30 | 2208.30.00 | |
| 2204.29.90 | 2208.40.00 | |
| 2205.10.30 | 2208.50.00 | |
| 2205.10.90 | 2208.60.00 | |
| 2205.90.30 | 2208.70.00 | |
| 2205.90.90 | 2208.90.20 | |
| 2206.00.21 | 2208.90.90 | |
| 2206.00.22 | ||
| 2206.00.22 | $98.97/L of alcohol, plus customs duty where applicable | |
| 2207.20.10 | 2710.91.69 | $0.516/L of petroleum fuels including diesel, ethanol and biodiesel, and blends thereof, plus customs duty where applicable |
| 2707.10.00 | 2710.91.70 | |
| 2707.20.00 | 2710.91.80 | |
| 2707.30.00 | 2710.99.16 | |
| 2707.50.00 | 2710.99.22 | |
| 2709.00.90 | 2710.99.28 | |
| 2710.12.62 | 2710.99.51 | |
| 2710.12.69 | 2710.99.52 | |
| 2710.12.70 | 2710.99.53 | |
| 2710.19.16 | 2710.99.62 | |
| 2710.19.22 | 2710.99.69 | |
| 2710.19.28 | 2710.99.70 | |
| 2710.19.51 | 2710.99.80 | |
| 2710.19.52 | 2902.20.00 | |
| 2710.19.53 | 2902.30.00 | |
| 2710.19.70 | 2902.41.00 | |
| 2710.20.00 | 2902.42.00 | |
| 2710.91.16 | 2902.43.00 | |
| 2710.91.22 | 2902.44.00 | |
| 2710.91.28 | 3817.00.10 | |
| 2710.91.51 | 3824.99.30 | |
| 2710.91.52 | 3824.99.40 | |
| 2710.91.53 | 3826.00.10 | |
| 2710.91.62 | 3826.00.20 | |
| 2711.11.00 | $0.354/kg of liquefied natural gas | |
| 2711.21.10 | $0.354/kg of compressed natural gas | |
| 2711.12.10 | 2711.13.10 | $0.169/L of liquefied petroleum gas] |
| UK originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 0406.10.00 | $1.02/kg |
| From 1 January of year 2: $0.81/kg | ||
| From 1 January of year 3: $0.61/kg | ||
| From 1 January of year 4: $0.41/kg | ||
| From 1 January of year 5: $0.20/kg | ||
| From 1 January of year 6: Free | ||
| 2 | 0406.20.00 | $1.02/kg |
| From 1 January of year 2: $0.81/kg | ||
| From 1 January of year 3: $0.61/kg | ||
| From 1 January of year 4: $0.41/kg | ||
| From 1 January of year 5: $0.20/kg | ||
| From 1 January of year 6: Free | ||
| 3 | 0406.30.00 | $1.02/kg |
| From 1 January of year 2: $0.81/kg | ||
| From 1 January of year 3: $0.61/kg | ||
| From 1 January of year 4: $0.41/kg | ||
| From 1 January of year 5: $0.20/kg | ||
| From 1 January of year 6: Free | ||
| 4 | 0406.40.90 | $1.02/kg |
| From 1 January of year 2: $0.81/kg | ||
| From 1 January of year 3: $0.61/kg | ||
| From 1 January of year 4: $0.41/kg | ||
| From 1 January of year 5: $0.20/kg | ||
| From 1 January of year 6: Free | ||
| 5 | 0406.90.90 | $1.02/kg |
| From 1 January of year 2: $0.81/kg | ||
| From 1 January of year 3: $0.61/kg | ||
| From 1 January of year 4: $0.41/kg | ||
| From 1 January of year 5: $0.20/kg | ||
| From 1 January of year 6: Free | ||
| 6 | 2203.00.63 | $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.64 | $47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.65 | $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.66 | $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.67 | $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 11 | 2203.00.69 | $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 12 | 2203.00.71 | $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 13 | 2203.00.72 | $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 14 | 2203.00.79 | $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 15 | 2203.00.91 | $94.41/L of alcohol |
| 16 | 2203.00.99 | $94.41/L of alcohol |
| 17 | 2204.10.23 | $94.41/L of alcohol |
| 18 | 2204.10.29 | $94.41/L of alcohol |
| 19 | 2204.10.83 | $94.41/L of alcohol |
| 20 | 2204.10.89 | $94.41/L of alcohol |
| 21 | 2204.21.30 | $94.41/L of alcohol |
| 22 | 2204.21.90 | $94.41/L of alcohol |
| 23 | 2204.22.30 | $94.41/L of alcohol |
| 24 | 2204.22.90 | $94.41/L of alcohol |
| 25 | 2204.29.30 | $94.41/L of alcohol |
| 26 | 2204.29.90 | $94.41/L of alcohol |
| 27 | 2205.10.30 | $94.41/L of alcohol |
| 28 | 2205.10.90 | $94.41/L of alcohol |
| 29 | 2205.90.30 | $94.41/L of alcohol |
| 30 | 2205.90.90 | $94.41/L of alcohol |
| 31 | 2206.00.13 | $94.41/L of alcohol |
| 32 | 2206.00.14 | $94.41/L of alcohol |
| 33 | 2206.00.21 | $94.41/L of alcohol |
| 34 | 2206.00.22 | $94.41/L of alcohol |
| 35 | 2206.00.23 | $94.41/L of alcohol |
| 36 | 2206.00.24 | $94.41/L of alcohol |
| 37 | 2206.00.52 | $94.41/L of alcohol |
| 38 | 2206.00.59 | $94.41/L of alcohol |
| 39 | 2206.00.62 | $94.41/L of alcohol |
| 40 | 2206.00.69 | $94.41/L of alcohol |
| 41 | 2206.00.72 | $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 42 | 2206.00.73 | $47.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 43 | 2206.00.76 | $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 44 | 2206.00.77 | $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 45 | 2206.00.78 | $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 46 | 2206.00.79 | $55.73/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 47 | 2206.00.82 | $9.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 48 | 2206.00.83 | $29.97/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 49 | 2206.00.89 | $39.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 50 | 2206.00.92 | $94.41/L of alcohol |
| 51 | 2206.00.99 | $94.41/L of alcohol |
| 52 | 2207.10.00 | $94.41/L of alcohol |
| 53 | 2207.20.10 | $0.460/L |
| 54 | 2208.20.10 | $88.17/L of alcohol |
| 55 | 2208.20.90 | $94.41/L of alcohol |
| 56 | 2208.30.00 | $94.41/L of alcohol |
| 57 | 2208.40.00 | $94.41/L of alcohol |
| 58 | 2208.50.00 | $94.41/L of alcohol |
| 59 | 2208.60.00 | $94.41/L of alcohol |
| 60 | 2208.70.00 | $94.41/L of alcohol |
| 61 | 2208.90.20 | $94.41/L of alcohol |
| 62 | 2208.90.90 | $94.41/L of alcohol |
| 63 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 64 | 2401.20.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 65 | 2401.30.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 66 | 2402.10.20 | $1.14040/stick |
| 67 | 2402.10.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 68 | 2402.20.20 | $1.14040/stick |
| 69 | 2402.20.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 70 | 2403.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 71 | 2403.19.10 | $1.14040/stick |
| 72 | 2403.19.90 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 73 | 2403.91.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 74 | 2403.99.80 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 75 | 2404.11.00 | Applicable rate (see section 19ACA)/kg of tobacco content |
| 76 | 2707.10.00 | $0.460/L |
| 77 | 2707.20.00 | $0.460/L |
| 78 | 2707.30.00 | $0.460/L |
| 79 | 2707.50.00 | $0.460/L |
| 80 | 2709.00.90 | $0.460/L |
| 81 | 2710.12.61 | $0.03556/L |
| 82 | 2710.12.62 | $0.460/L of gasoline |
| plus | ||
| $0.460/L of ethanol | ||
| plus | ||
| $0.460/L of other substances (if any) in the blend | ||
| 83 | 2710.12.69 | $0.460/L |
| 84 | 2710.12.70 | $0.460/L |
| 85 | 2710.19.16 | $0.460/L |
| 86 | 2710.19.22 | $0.460/L of diesel |
| plus | ||
| $0.460/L of ethanol | ||
| plus | ||
| $0.460/L of other substances (if any) in the blend | ||
| 87 | 2710.19.28 | $0.460/L |
| 88 | 2710.19.40 | $0.03556/L |
| 89 | 2710.19.51 | $0.460/L |
| 90 | 2710.19.52 | $0.460/L |
| 91 | 2710.19.53 | $0.460/L |
| 92 | 2710.19.70 | $0.460/L |
| 93 | 2710.19.91 | $0.085/L |
| 94 | 2710.19.92 | $0.085/kg |
| 95 | 2710.20.00 | $0.460/L of biodiesel |
| plus | ||
| $0.460/L of ethanol (if any) | ||
| plus | ||
| $0.460/L of other substances in the blend | ||
| 96 | 2710.91.16 | $0.460/L |
| 97 | 2710.91.22 | $0.460/L of diesel |
| plus | ||
| $0.460/L of ethanol | ||
| plus | ||
| $0.460/L of other substances (if any) in the blend | ||
| 98 | 2710.91.28 | $0.460/L |
| 99 | 2710.91.40 | $0.03556/L |
| 100 | 2710.91.51 | $0.460/L |
| 101 | 2710.91.52 | $0.460/L |
| 102 | 2710.91.53 | $0.460/L |
| 103 | 2710.91.61 | $0.03556/L |
| 104 | 2710.91.62 | $0.460/L of gasoline |
| plus | ||
| $0.460/L of ethanol | ||
| plus | ||
| $0.460/L of other substances (if any) in the blend | ||
| 105 | 2710.91.69 | $0.460/L |
| 106 | 2710.91.70 | $0.460/L |
| 107 | 2710.91.80 | $0.460/L of biodiesel |
| plus | ||
| $0.460/L of ethanol (if any) | ||
| plus | ||
| $0.460/L of other substances in the blend | ||
| 108 | 2710.91.91 | $0.085/L |
| 109 | 2710.91.92 | $0.085/kg |
| 110 | 2710.99.16 | $0.460/L |
| 111 | 2710.99.22 | $0.460/L of diesel |
| plus | ||
| $0.460/L of ethanol | ||
| plus | ||
| $0.460/L of other substances (if any) in the blend | ||
| 112 | 2710.99.28 | $0.460/L |
| 113 | 2710.99.40 | $0.03556/L |
| 114 | 2710.99.51 | $0.460/L |
| 115 | 2710.99.52 | $0.460/L |
| 116 | 2710.99.53 | $0.460/L |
| 117 | 2710.99.61 | $0.03556/L |
| 118 | 2710.99.62 | $0.460/L of gasoline |
| plus | ||
| $0.460/L of ethanol | ||
| plus | ||
| $0.460/L of other substances (if any) in the blend | ||
| 119 | 2710.99.69 | $0.460/L |
| 120 | 2710.99.70 | $0.460/L |
| 121 | 2710.99.80 | $0.460/L of biodiesel |
| plus | ||
| $0.460/L of ethanol (if any) | ||
| plus | ||
| $0.460/L of other substances in the blend | ||
| 122 | 2710.99.91 | $0.085/L |
| 123 | 2710.99.92 | $0.085/kg |
| 124 | 2711.11.00 | $0.315/kg |
| 125 | 2711.12.10 | $0.150/L |
| 126 | 2711.13.10 | $0.150/L |
| 127 | 2711.21.10 | $0.315/kg |
| 128 | 2902.20.00 | $0.460/L |
| 129 | 2902.30.00 | $0.460/L |
| 130 | 2902.41.00 | $0.460/L |
| 131 | 2902.42.00 | $0.460/L |
| 132 | 2902.43.00 | $0.460/L |
| 133 | 2902.44.00 | $0.460/L |
| 134 | 3403.11.10 | $0.085/kg |
| 135 | 3403.11.90 | $0.085/L |
| 136 | 3403.19.10 | $0.085/kg |
| 137 | 3403.19.90 | $0.085/L |
| 138 | 3403.91.10 | $0.085/kg |
| 139 | 3403.91.90 | $0.085/L |
| 140 | 3403.99.10 | $0.085/kg |
| 141 | 3403.99.90 | $0.085/L |
| 142 | 3811.21.10 | $0.085/kg |
| 143 | 3811.21.90 | $0.085/L |
| 144 | 3817.00.10 | $0.460/L |
| 145 | 3819.00.00 | $0.085/L |
| 146 | 3824.99.30 | $0.460/L of gasoline |
| plus | ||
| $0.460/L of ethanol | ||
| plus | ||
| $0.460/L of other substances (if any) in the blend | ||
| 147 | 3824.99.40 | $0.460/L of diesel |
| plus | ||
| $0.460/L of ethanol | ||
| plus | ||
| $0.460/L of other substances (if any) in the blend | ||
| 148 | 3826.00.10 | $0.460/L |
| 149 | 3826.00.20 | $0.460/L of biodiesel |
| plus | ||
| $0.460/L of ethanol (if any) | ||
| plus | ||
| $0.460/L of other substances in the blend | ||
| 150 | 7208.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 151 | 7208.25.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 152 | 7208.26.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 153 | 7208.27.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 154 | 7208.36.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 155 | 7208.37.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 156 | 7208.38.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 157 | 7208.39.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 158 | 7208.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 159 | 7208.51.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 160 | 7208.52.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 161 | 7208.53.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 162 | 7208.54.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 163 | 7208.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 164 | 7209.15.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 165 | 7209.16.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 166 | 7209.17.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 167 | 7209.18.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 168 | 7209.25.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 169 | 7209.26.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 170 | 7209.27.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 171 | 7209.28.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 172 | 7209.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 173 | 7210.41.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 174 | 7210.49.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 175 | 7210.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 176 | 7210.61.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 177 | 7210.69.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 178 | 7210.70.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 179 | 7210.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 180 | 7211.14.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 181 | 7211.19.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 182 | 7211.23.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 183 | 7211.29.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 184 | 7211.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 185 | 7212.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 186 | 7212.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 187 | 7212.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 188 | 7213.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 189 | 7213.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 190 | 7213.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 191 | 7214.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 192 | 7214.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 193 | 7214.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 194 | 7215.10.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 195 | 7215.50.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 196 | 7215.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 197 | 7216.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 198 | 7216.21.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 199 | 7216.31.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 200 | 7216.32.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 201 | 7216.33.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 202 | 7216.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 203 | 7217.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 204 | 7217.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 205 | 7217.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 206 | 7217.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 207 | 7222.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 208 | 7225.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 209 | 7225.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 210 | 7225.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 211 | 7225.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 212 | 7225.92.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 213 | 7225.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 214 | 7226.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 215 | 7226.92.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 216 | 7226.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 217 | 7227.20.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 218 | 7227.20.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 219 | 7227.90.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 220 | 7227.90.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 221 | 7228.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 222 | 7228.20.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 223 | 7228.20.21 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 224 | 7228.20.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 225 | 7228.30.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 226 | 7228.30.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 227 | 7228.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 228 | 7228.60.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 229 | 7228.60.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 230 | 7228.70.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 231 | 7228.80.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 232 | 7229.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 233 | 7229.90.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 234 | 7306.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 235 | 7306.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 236 | 7306.61.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 237 | 7306.69.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 238 | 7306.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free |
| UAE originating goods | ||
| Column 1 | Column 2 | Column 3 |
| Item | Heading or subheading in Schedule 3 | Rate |
| 1 | 2203.00.63 | $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 2 | 2203.00.64 | $52.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 3 | 2203.00.65 | $33.11/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 4 | 2203.00.66 | $61.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 5 | 2203.00.67 | $43.39/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 6 | 2203.00.69 | $61.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 7 | 2203.00.71 | $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 8 | 2203.00.72 | $33.11/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 9 | 2203.00.79 | $43.39/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 10 | 2203.00.91 | $104.31/L of alcohol |
| 11 | 2203.00.99 | $104.31/L of alcohol |
| 12 | 2204.10.23 | $104.31/L of alcohol |
| 13 | 2204.10.29 | $104.31/L of alcohol |
| 14 | 2204.10.83 | $104.31/L of alcohol |
| 15 | 2204.10.89 | $104.31/L of alcohol |
| 16 | 2204.21.30 | $104.31/L of alcohol |
| 17 | 2204.21.90 | $104.31/L of alcohol |
| 18 | 2204.22.30 | $104.31/L of alcohol |
| 19 | 2204.22.90 | $104.31/L of alcohol |
| 20 | 2204.29.30 | $104.31/L of alcohol |
| 21 | 2204.29.90 | $104.31/L of alcohol |
| 22 | 2205.10.30 | $104.31/L of alcohol |
| 23 | 2205.10.90 | $104.31/L of alcohol |
| 24 | 2205.90.30 | $104.31/L of alcohol |
| 25 | 2205.90.90 | $104.31/L of alcohol |
| 26 | 2206.00.13 | $104.31/L of alcohol |
| 27 | 2206.00.14 | $104.31/L of alcohol |
| 28 | 2206.00.21 | $104.31/L of alcohol |
| 29 | 2206.00.22 | $104.31/L of alcohol |
| 30 | 2206.00.23 | $104.31/L of alcohol |
| 31 | 2206.00.24 | $104.31/L of alcohol |
| 32 | 2206.00.52 | $104.31/L of alcohol |
| 33 | 2206.00.59 | $104.31/L of alcohol |
| 34 | 2206.00.62 | $104.31/L of alcohol |
| 35 | 2206.00.69 | $104.31/L of alcohol |
| 36 | 2206.00.72 | $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 37 | 2206.00.73 | $52.87/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 38 | 2206.00.76 | $33.11/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 39 | 2206.00.77 | $61.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 40 | 2206.00.78 | $43.39/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 41 | 2206.00.79 | $61.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 42 | 2206.00.82 | $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 43 | 2206.00.83 | $33.11/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 44 | 2206.00.89 | $43.39/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
| 45 | 2206.00.92 | $104.31/L of alcohol |
| 46 | 2206.00.99 | $104.31/L of alcohol |
| 47 | 2207.10.00 | $104.31/L of alcohol |
| 48 | 2207.20.10 | $0.508/L |
| 49 | 2208.20.10 | $97.41/L of alcohol |
| 50 | 2208.20.90 | $104.31/L of alcohol |
| 51 | 2208.30.00 | $104.31/L of alcohol |
| 52 | 2208.40.00 | $104.31/L of alcohol |
| 53 | 2208.50.00 | $104.31/L of alcohol |
| 54 | 2208.60.00 | $104.31/L of alcohol |
| 55 | 2208.70.00 | $104.31/L of alcohol |
| 56 | 2208.90.20 | $104.31/L of alcohol |
| 57 | 2208.90.90 | $104.31/L of alcohol |
| 58 | 2401.10.00 | Applicable rate (see section 19ACA)/kg |
| 59 | 2401.20.00 | Applicable rate (see section 19ACA)/kg |
| 60 | 2401.30.00 | Applicable rate (see section 19ACA)/kg |
| 61 | 2402.10.20 | $1.40312/stick |
| 62 | 2402.10.80 | Applicable rate (see section 19ACA)/kg |
| 63 | 2402.20.20 | $1.40312/stick |
| 64 | 2402.20.80 | Applicable rate (see section 19ACA)/kg |
| 65 | 2403.11.00 | Applicable rate (see section 19ACA)/kg |
| 66 | 2403.19.10 | $1.40312/stick |
| 67 | 2403.19.90 | Applicable rate (see section 19ACA)/kg |
| 68 | 2403.91.00 | Applicable rate (see section 19ACA)/kg |
| 69 | 2403.99.80 | Applicable rate (see section 19ACA)/kg |
| 70 | 2404.11.00 | Applicable rate (see section 19ACA)/kg |
| 71 | 2707.10.00 | $0.508/L |
| 72 | 2707.20.00 | $0.508/L |
| 73 | 2707.30.00 | $0.508/L |
| 74 | 2707.50.00 | $0.508/L |
| 75 | 2709.00.90 | $0.508/L |
| 76 | 2710.12.61 | $0.03556/L |
| 77 | 2710.12.62 | $0.508/L of gasoline |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances (if any) in the blend | ||
| 78 | 2710.12.69 | $0.508/L |
| 79 | 2710.12.70 | $0.508/L |
| 80 | 2710.19.16 | $0.508/L |
| 81 | 2710.19.22 | $0.508/L of diesel |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances (if any) in the blend | ||
| 82 | 2710.19.28 | $0.508/L |
| 83 | 2710.19.40 | $0.03556/L |
| 84 | 2710.19.51 | $0.508/L |
| 85 | 2710.19.52 | $0.508/L |
| 86 | 2710.19.53 | $0.508/L |
| 87 | 2710.19.70 | $0.508/L |
| 88 | 2710.19.91 | $0.142/L |
| 89 | 2710.19.92 | $0.142/kg |
| 90 | 2710.20.00 | $0.508/L of biodiesel |
| plus | ||
| $0.508/L of ethanol (if any) | ||
| plus | ||
| $0.508/L of other substances in the blend | ||
| 91 | 2710.91.16 | $0.508/L |
| 92 | 2710.91.22 | $0.508/L of diesel |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances (if any) in the blend | ||
| 93 | 2710.91.28 | $0.508/L |
| 94 | 2710.91.40 | $0.03556/L |
| 95 | 2710.91.51 | $0.508/L |
| 96 | 2710.91.52 | $0.508/L |
| 97 | 2710.91.53 | $0.508/L |
| 98 | 2710.91.61 | $0.03556/L |
| 99 | 2710.91.62 | $0.508/L of gasoline |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances (if any) in the blend | ||
| 100 | 2710.91.69 | $0.508/L |
| 101 | 2710.91.70 | $0.508/L |
| 102 | 2710.91.80 | $0.508/L of biodiesel |
| plus | ||
| $0.508/L of ethanol (if any) | ||
| plus | ||
| $0.508/L of other substances in the blend | ||
| 103 | 2710.91.91 | $0.142/L |
| 104 | 2710.91.92 | $0.142/kg |
| 105 | 2710.99.16 | $0.508/L |
| 106 | 2710.99.22 | $0.508/L of diesel |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances (if any) in the blend | ||
| 107 | 2710.99.28 | $0.508/L |
| 108 | 2710.99.40 | $0.03556/L |
| 109 | 2710.99.51 | $0.508/L |
| 110 | 2710.99.52 | $0.508/L |
| 111 | 2710.99.53 | $0.508/L |
| 112 | 2710.99.61 | $0.03556/L |
| 113 | 2710.99.62 | $0.508/L of gasoline |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances (if any) in the blend | ||
| 114 | 2710.99.69 | $0.508/L |
| 115 | 2710.99.70 | $0.508/L |
| 116 | 2710.99.80 | $0.508/L of biodiesel |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances in the blend | ||
| 117 | 2710.99.91 | $0.142/L |
| 118 | 2710.99.92 | $0.142/kg |
| 119 | 2711.11.00 | $0.348/kg |
| 120 | 2711.12.10 | $0.166/L |
| 121 | 2711.13.10 | $0.166/L |
| 122 | 2711.21.10 | $0.348/kg |
| 123 | 2902.20.00 | $0.508/L |
| 124 | 2902.30.00 | $0.508/L |
| 125 | 2902.41.00 | $0.508/L |
| 126 | 2902.42.00 | $0.508/L |
| 127 | 2902.43.00 | $0.508/L |
| 128 | 2902.44.00 | $0.508/L |
| 129 | 3403.11.10 | $0.142/kg |
| 130 | 3403.11.90 | $0.142/L |
| 131 | 3403.19.10 | $0.142/kg |
| 132 | 3403.19.90 | $0.142/L |
| 133 | 3403.91.10 | $0.142/kg |
| 134 | 3403.91.90 | $0.142/L |
| 135 | 3403.99.10 | $0.142/kg |
| 136 | 3403.99.90 | $0.142/L |
| 137 | 3811.21.10 | $0.142/kg |
| 138 | 3811.21.90 | $0.142/L |
| 139 | 3817.00.10 | $0.508/L |
| 140 | 3819.00.00 | $0.142/L |
| 141 | 3824.99.30 | $0.508/L of gasoline |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances (if any) in the blend | ||
| 142 | 3824.99.40 | $0.508/L of diesel |
| plus | ||
| $0.508/L of ethanol | ||
| plus | ||
| $0.508/L of other substances (if any) in the blend | ||
| 143 | 3826.00.10 | $0.508/L |
| 144 | 3826.00.20 | $0.508/L of biodiesel |
| plus | ||
| $0.508/L of ethanol (if any) | ||
| plus | ||
| $0.508/L of other substances in the blend | ||
| 145 | 7208.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 146 | 7208.25.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 147 | 7208.26.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 148 | 7208.27.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 149 | 7208.36.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 150 | 7208.37.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 151 | 7208.38.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 152 | 7208.39.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 153 | 7208.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 154 | 7208.51.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 155 | 7208.52.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 156 | 7208.53.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 157 | 7208.54.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 158 | 7208.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 159 | 7209.15.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 160 | 7209.16.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 161 | 7209.17.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 162 | 7209.18.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 163 | 7209.25.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 164 | 7209.26.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 165 | 7209.27.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 166 | 7209.28.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 167 | 7209.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 168 | 7210.41.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 169 | 7210.49.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 170 | 7210.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 171 | 7210.61.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 172 | 7210.69.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 173 | 7210.70.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 174 | 7210.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 175 | 7211.14.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 176 | 7211.19.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 177 | 7211.23.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 178 | 7211.29.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 179 | 7211.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 180 | 7212.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 181 | 7212.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 182 | 7212.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 183 | 7213.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 184 | 7213.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 185 | 7213.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 186 | 7214.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 187 | 7214.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 188 | 7214.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 189 | 7215.10.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 190 | 7215.50.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 191 | 7215.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 192 | 7216.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 193 | 7216.21.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 194 | 7216.31.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 195 | 7216.32.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 196 | 7216.33.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 197 | 7216.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 198 | 7217.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 199 | 7217.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 200 | 7217.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 201 | 7217.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 202 | 7222.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 203 | 7222.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 204 | 7223.00.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 205 | 7225.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 206 | 7225.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 207 | 7225.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 208 | 7225.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 209 | 7225.92.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 210 | 7225.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 211 | 7226.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 212 | 7226.92.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 213 | 7226.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 214 | 7227.20.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 215 | 7227.20.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 216 | 7227.90.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 217 | 7227.90.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 218 | 7228.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 219 | 7228.20.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 220 | 7228.20.21 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 221 | 7228.20.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 222 | 7228.30.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 223 | 7228.30.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 224 | 7228.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 225 | 7228.60.10 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 226 | 7228.60.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 227 | 7228.70.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 228 | 7228.80.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 229 | 7229.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 230 | 7229.90.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 231 | 7306.30.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 232 | 7306.50.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 233 | 7306.61.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 234 | 7306.69.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 235 | 7306.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 236 | 7307.19.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 237 | 7307.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 238 | 7308.40.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 239 | 7308.90.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 240 | 7309.00.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 241 | 7311.00.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 242 | 7312.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 243 | 7318.15.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 244 | 7318.16.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 245 | 7318.19.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 246 | 7318.29.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 247 | 7320.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 248 | 7323.93.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 249 | 7323.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 250 | 7325.91.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 251 | 7325.99.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 252 | 7326.90.90 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 253 | 7604.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 254 | 7604.21.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 255 | 7604.29.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 256 | 7608.10.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free | ||
| 257 | 7608.20.00 | 4% |
| From 1 January of year 2: 3% | ||
| From 1 January of year 3: 2% | ||
| From 1 January of year 4: 1% | ||
| From 1 January of year 5: Free |