CUSTOMS AND EXCISE ACT: INDEX TO SUBSIDIARY LEGISLATION

THIRD SCHEDULE

SI 86 of 1966,

SI 231 of 1968,

SI 18 of 1970,

SI 348 of 1970,

SI 246 of 1971,

SI 8 of 1975,

SI 19 of 1986,

SI 28 of 1988,

Act 13 of 1994.

1. Title

These Regulations may be cited as the Customs and Excise (Spirit Rebate) Regulations.

2. Interpretation

(1) In these Regulations, unless the context otherwise requires—

“authorised user” means a person authorised under regulation 7 to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations;

“coloured methylated spirits” means spirits methylated in accordance with these Regulations to every one hundred litres of which has been added three-eighths of a litre of mineral naphtha (petroleum oil) and not less than 156 milligrammes by weight of powdered methyl dye;

“form”, when referred to by number, means the appropriate form prescribed in the First Schedule;

“industrial methylated spirits” means unsweetened and unflavoured spirits of which have been added five parts by volume of wood naphtha to every 95 parts by volume of spirits;

“industrial methylated spirits (R grade)” means unsweetened and unflavoured spirits of the British Pharmacopoeia standard for 95 per centum ethyl alcohol to which have added five parts by volume of pure methyl alcohol to every 95 parts by volume of such spirits and to which mixture has been added—

(a) one part of quassin solution to every one hundred parts of the mixture; or

(b) one part of quassin powder to every one thousand parts of the mixture; or

(c) one part of benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate to every one hundred thousand parts of the mixture;

“methylated spirits” includes coloured methylated spirits, industrial methylated spirits and industrial methylated spirits (R grade);

“official requisition” means an official requisition issued by an authorised user in terms of sub-regulation (2) of regulation 8;

“rebated” means under rebate of duty granted by these Regulations.

(2) Any reference in these Regulations to the letters “B.P.”, “B.P.C.” or “N.F.”, in relation to a preparation, shall be construed as a reference to the formula of that preparation as set out in the most recent edition of the British Pharmacopoeia, British Pharmaceutical Codex or National Formulary, as the case may be, in which it is published.

[Am by SI 348 of 1970.]

3. Prescribed forms

All forms and copies thereof shall be completed indelibly in a legible manner and an officer may refuse to accept any form if he considers that any part of it is illegible or that it has not been properly completed.

4. Grant of rebate

(1) Subject to the provisions of these Regulations, a rebate is hereby granted of the whole of the customs duties on spirits specified in Part I of the Second Schedule, on condition that the spirits are imported or taken out of bond by an authorised user.

(2) Subject to the provisions of these Regulations, a rebate is hereby granted of the whole of the excise duties on spirits specified in Part II of the Second Schedule when manufactured in Zambia by a distiller—

(a) on the removal of such spirits from licensed premises to an authorised user in pursuance of the terms of—

(i) an official requisition; and

(ii) a removal warrant issued by an officer; or

(b) on the clearance in terms of regulation 53 of the Customs and Excise (General) Regulations, and removal of such spirits from a warehouse under the control of and licensed in the name of such distiller to an authorised user in pursuance of the terms of an official requisition; or

(d) on the removal from one authorised user to another authorised user:

Provided that nothing contained in this sub-regulation shall be construed as prohibiting the removal of spirits on which the duty has not been paid—

(i) from one distillery to another; or

(ii) from a licensed distillery to a warehouse if the warehouse is under the control of and is licensed in the name of the same person as the distillery;

for use or disposal under rebate.

[Am by SI 348 of 1970.]

5. Methylation of spirits

(1) Methylated spirits shall only be manufactured in the form of—

(a) coloured methylated spirits; or

(b) industrial methylated spirits; or

(2) Spirits shall be methylated only—

(a) in the presence of an officer;

(b) in a room or store approved by the Commissioner-General for the purpose of methylation;

(c) in such fixed mixing vessels as may be approved by the proper officer for the purpose of methylation, being vessels which are—

(i) equipped with means of taking account of the spirits; and

(ii) capable of being properly secured; and

(iii) clearly marked to show the type of methylated spirits contained therein.

(3) The only spirits to be used in methylation shall be unsweetened and unflavoured spirits of a strength of not less than 90 per cent of alcohol by volume determined by Gay Lussac’s hydrometer.

(4) No substance shall be added to or mixed with spirits in the course of methylation except—

(a) denaturants as provided for in these Regulations;

(b) water in such quantities as will not reduce the strength of methylated spirits below 90 per cent of alcohol by volume determined by Gay Lussac’s hydrometer.

(5) Except with the written permission of the Commissioner-General, the quantity of spirits used for methylation at any one time shall not be less than one thousand litres.

(6) Coloured methylated spirits shall be manufactured in accordance with either of the following formulae—

(a)	Litres
Spirits	-95.0
Wood naphtha-	3.5
Crude pyridine . .	1.5
	100.0

(b)	Litres
Spirits	95.0
Crude butyl alcohol	4.0
Crude pyridine-	1.0
	100.0

(7) Wood naphtha, crude butyl alcohol, crude pyridine, mineral naphtha, methyl violet dye, pure methyl alcohol, quassin solution, quassin powder and benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate used in the methylation of spirits shall conform to the standards set out in the Third Schedule.

(8) A distiller may, in addition to other denaturants provided for in these Regulations, add resin in quantities of not less than 19 grammes per litre to industrial methylated spirits to be supplied by him to furniture makers for polishing furniture.

(9) No denaturants, other than methyl violet dye, shall be used in the methylation of spirits until a sample thereof has been approved by the Commissioner-General.

(10) No denaturants shall be used in the methylation of spirits unless they have been stored in a place or in vessels secured to the satisfaction of the proper officer and opened only with the approval of an officer.

[Am by SI 348 of 1970, 28 of 1988.]

6. Obligation of distillers to keep books

A distiller who methylates spirits shall keep a book in which shall be clearly recorded daily or at any time when required to do so by an officer in litres and proof litres the quantities and strengths of each type of methylated spirits manufactured and disposed of by him.

[Am by SI 348 of 1970.]

7. Grant of authority to use rebated spirits

(1) Subject to the provisions of these Regulations, the Commissioner-General may, in writing, authorise any person to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations.

(2) Every authority granted in terms of sub-regulation (1) shall specify—

(a) the premises on which the spirits are to be used; and

(b) the purpose for which the spirits are to be used; and

(3) The Commissioner-General shall not authorise any person to use rebated spirits for any purpose unless he is satisfied that the use of industrial methylated spirits or industrial methylated spirits (R grade) would be unsuitable for or detrimental to that purpose.

(4) The Commissioner-General may, before authorising any person to use rebated spirits require that person—

(a) to enter into a bond in Form No. 127 with sufficient surety to be approved by the Commissioner-General in a sum likewise to be approved, for the security of duty and for compliance with the provisions of the Act and these Regulations; or

(b) to furnish the Commissioner-General with a written undertaking that the person will not use or dispose of the spirits otherwise than in accordance with the terms of his authority or the provisions of these Regulations, unless he has first obtained the approval therefor of the proper officer and has paid to that officer an amount equal to the rebate of duty granted on the spirits by these Regulations.

8. Manner of obtaining rebated spirits

(1) No authorised user shall obtain rebated spirits which he is authorised to use otherwise than—

(a) by importation in accordance with the provisions of regulation 18 of the Customs and Excise (General) Regulations; or

(b) from a warehouse in accordance with the provisions of regulation 53 of the Customs and Excise (General) Regulations; or

(d) from an authorised user in such quantities as may be determined by the Commissioner-General.

(2) An authorised user who wishes to obtain rebated spirits from his supplier in Zambia shall issue such supplier with an official requisition, obtainable from the Commissioner-General in book form, and shall retain the counterfoil thereof. An authorised user who imports rebated spirits shall present a completed official requisition, obtainable from the Commissioner-General in book form, to an officer at the time of making entry of such spirits.

(3) An authorised user who obtains rebated spirits in accordance with the provisions of this regulation shall—

(a) if the spirits were obtained by importation in accordance with the provisions of regulation 18 of the Customs and Excise (General) Regulations, retain a copy of Form No. 84 relating thereto;

(b) if the spirits were obtained from a warehouse in accordance with the provisions of regulation 53 of the Customs and Excise (General) Regulations, retain a copy of Form No. 84 relating thereto;

(d) if the spirits were obtained from another authorised user, retain any delivery notes and invoices relating thereto;

for a period of two years after the date of importation or purchase, as the case may be.

[Am by SI 348 of 1970.]

9. Security of rebated spirits

An authorised user shall ensure that—

(a) any rebated spirits obtained by him in accordance with these Regulations are kept in a secure place under the control of the authorised user or some responsible person appointed by him and are withdrawn from stock only under the supervision of such user or person and in such quantities as are required for immediate use; and

(b) any direction given by a proper officer regarding the location and security of such place and the control to be exercised over withdrawals is complied with.

10. Potability of rebated spirits

(1) An authorised user who uses rebated spirits for a purpose other than the manufacture of flavouring essences, medicinal preparations or potable liquors shall, if the Commissioner-General so requires, render the spirits unpotable, either in the course of manufacture or by special denaturation.

(2) Except with the written permission of the Commissioner-General, no authorised user shall purify or recover by distillation or other means any rebated spirits which have been rendered unpotable.

11. Special provisions with respect to authorised users of rebated spirits

(1) No authorised user shall use rebated spirits for the purpose of—

(a) manufacturing a medicinal preparation unless such preparation is manufactured under the personal supervision of a pharmacist; or

(b) manufacturing any preparation other than a medicinal preparation, except in accordance with such formula as the Commissioner-General may from time to time approve.

(2) If the Commissioner-General so directs, no authorised user shall carry out any manufacturing operation in which rebated spirits are used unless the operation is supervised by an officer.

(3) Where the operations of an authorised user who uses large quantities of rebated spirits are continuous, the Commissioner-General may, notwithstanding anything in these Regulations contained, make such special arrangements as will protect the revenue in relation to the particular nature of the operation.

12. Obligation of authorised users to keep books

(1) Every authorised user shall keep a stock book, in a form approved by the Commissioner-General, showing full particulars of all receipts and disposals of rebated spirits in respect of each month and the stock on hand at the end of each month, in such manner that the rebated spirits can readily be accounted for to the satisfaction of an officer:

Provided that, if the authorised user is licensed in terms of section 93 of the Act, the Commissioner-General may allow him to keep such books as will comply with the provisions of section 108 of the Act and this sub-regulation without duplication of work.

(2) If an authorised user fails to keep a stock book in the manner prescribed in sub-regulation (1), any rebated spirits received by the authorised user during the period when the stock book was not so kept shall be deemed to have been used for a purpose other than that for which the rebate was granted unless the authorised user satisfies the Commissioner-General that the rebated spirits were used for the purpose for which the rebate was granted.

13. Obligation of authorised users to render returns

(1) Every authorised user, other than an authorised user to whom the provisions of sub-regulation (2) apply, shall, on or before the fourteenth day of each month, render to the proper officer a correct and legible return in duplicate, in a form approved by the Commissioner-General, of the quantities of rebated spirits on hand at the beginning of and received during the previous month, the quantity used, sold or otherwise disposed of during that month and the quantity on hand at the end of that month:

Provided that, if the authorised user is licensed in terms of section 93 of the Act, the Commissioner-General may allow him to render such returns as will comply with the provisions of section 108 of the Act and this sub-regulation without duplication of work.

(2) An authorised user who is authorised to use spirits solely for scientific, teaching or experimental purposes shall, if required to do so by the Commissioner-General, render to the proper officer such returns as the Commissioner-General may require.

(3) An authorised user who is authorised to use rebated spirits in the manufacture of potable liquor shall, as soon as he has completed a manufacturing operation, render to the proper officer a return in such form as the Commissioner-General may require.

14. Prescribed fees

(1) Subject to the provisions of this regulation, every authorised user shall—

(a) on authorisation in terms of these Regulations, pay an authorisation fee of five hundred fee units; and

(b) on or before the 31st January, in each year following the year in which he was authorised in terms of these Regulations, pay an annual fee of five hundred fee units.

(2) No authorisation fee or annual fee shall be payable by an authorised user who is authorised to use rebated spirits solely for scientific, teaching or experimental purposes or in a hospital.

(3) Where an authorised user who has paid a fee under this regulation is granted a further authority in terms of these Regulations, he shall not be liable to pay any additional authorisation fee or annual fee in respect of that further authority.

(4) A person whose authority is revoked under regulation 16 shall not be entitled to a refund of the whole or any portion of an authorisation fee or annual fee which he has paid under this regulation.

[Am by SI 8 of 1975, Act 13 of 1994.]

15. Disposals of rebated spirits by authorised users

No authorised user shall use or dispose of rebated spirits otherwise than in accordance with the terms of his authority or the provisions of these Regulations unless he has first obtained the approval therefor of the proper officer and has paid to that officer an amount equal to the rebate of duty granted on those spirits by these Regulations.

16. Revocation of authority

(1) If an authorised user dies or ceases to use rebated spirits in accordance with the terms of the authority granted to him under these Regulations, he or his personal representative, as the case may be, shall notify the proper officer thereof.

(2) The Commissioner-General may revoke any authority granted to an authorised user under these Regulations if the authorised user—

(a) dies; or

(b) ceases to use rebated spirits in accordance with the terms of that authority; or

(3) If any authority granted to an authorised user is revoked under sub-regulation (2), such user or his personal representative, as the case may be, shall, within a period of time fixed by the Commissioner-General, dispose of any rebated spirits obtained by virtue of such authority in such manner as the Commissioner-General may direct.

17. Remission of duty on rebated spirits which are lost or destroyed

(1) Subject to the provisions of this regulation, the whole of the duty on rebated spirits shall be and is hereby remitted where such spirits—

(a) are lost in the course of and by reason of the process of their manufacture on the premises of an authorised user, not being licensed premises; or

(b) are lost, without going into consumption, in the course of manipulation on licensed premises deemed to be a warehouse in terms of sub-section (5) of section 58 of the Act, to the extent that the losses do not exceed the maximum allowances for deficiencies prescribed by regulation 60 of the Customs and Excise (General) Regulations; or

(c) are lost, without going into consumption, whilst stored in a place on licensed premises set aside for the storage of rebated spirits which is secured by an excise lock and a trader’s lock and which is opened only in the presence of an officer; or

(d) are lost, without going into consumption—

(i) in the course of manipulation; or

(ii) whilst stored;

on the premises of an authorised user, not being licensed premises, to the extent that the losses are within either of the following limits:

A. 0.5 per centum of the total proof content of spirits, expressed in litres, held on the premises during the course of the month; or

B. 0.75 per centum of the total proof content of spirits, expressed in litres, withdrawn from stock for manipulation or use during the course of the month; or

(e) are destroyed by accident or lost by accident without going into consumption—

(i) in the course of manufacture on premises other than licensed premises; or

(ii) in the course of manipulation, whether on licensed premises or otherwise; or

(iii) whilst stored, whether on licensed premises or otherwise; or

(iv) whilst in transit from one authorised user to another authorised user.

(2) The duty on rebated spirits referred to in paragraph (c), (d) or (e) of sub-regulation (1) shall only be remitted in cases where the Commissioner-General is satisfied that every reasonable effort was made and precaution taken to prevent their loss or destruction.

(3) An authorised user who wishes the duty on any rebated spirits to be remitted by virtue of paragraph (e) of sub-regulation (1) shall, as soon as possible after the destruction or loss occurred, notify the proper office and shall thereafter submit a written explanation of the circumstances in which the destruction or loss occurred to the proper officer.

[Am by SI 348 of 1970.]

18. Revocation and saving

(1) The Customs and Excise (Spirit Rebate) Regulations 1965, are hereby revoked.

(2) Any authority to use rebated spirits, other than methylated spirits, under rebate which was in force under the Regulations revoked by sub-regulation (1) immediately before the 18th March, 1966.*commencement of these Regulations shall be deemed to have been granted under these Regulations.

(3) Any authorisation fee paid under the Regulations revoked by sub-regulation (1) shall be deemed to have been paid under these Regulations.

(4) Any annual fee paid under the Regulations revoked by sub-regulation (1) in respect of a period expiring after the 18th March, 1966.*commencement of these Regulations shall be deemed to have been paid under these Regulations.

FIRST SCHEDULE

[Regulation 2]

PRESCRIBED FORMS

REBATE FORMS

No.	Description
82.	Bill of entry for the clearance of goods for consumption under rebate.
83.	Voucher for official correction of a bill of entry in Form No. 82.
84.	Bill of entry for the clearance of warehoused goods for consumption under rebate.
85.	Voucher for official correction of a bill of entry in Form No. 84.
127.	Spirit rebate bond.

BOND

SECOND SCHEDULE

[Regulation 4]

PART I
REBATE OF CUSTOMS DUTIES

Item	Goods
1.	Spirits for use solely for scientific, teaching or experimental purposes.
2.	Spirits for use in the manufacture of any medicinal preparations, re-agent, microscopic stain or indicator.

PART II
REBATE OF EXCISE DUTIES

Item	Goods
1.	Spirits for use solely for scientific, teaching or experimental purposes.
2.	Spirits for use in the manufacture of any medicinal preparations, re-agent, microscopic stain or indicator.
[Am by SI 19 of 1986.]
6.	Spirits for use in the cleaning of the following parts of oil mills:
	(a) cage and cage bars; and
	(b) line cocks; and
	(c) thermometer and viscosity meter housing, together with adjacent piping.
7.	Spirits for use in the manufacture of explosives.
8.	Spirits for use in the manufacture of any medicinal preparation, re-agent, microscopic stain or indicator.
[Am by No. 231 of 1968, Nos. 18 and 348 of 1970 and No. 246 of 1971.]

THIRD SCHEDULE

[Regulation 5]

STANDARDS REQUIRED FOR DENATURANTS USED IN THE METHYLATION OF SPIRITS

1. WOOD NAPHTHA

(1) The wood naphtha must, to the satisfaction of the Commissioner-General, possess such a degree of nauseousness as to render a mixture of one part of the wood naphtha with 19 parts of spirits unfit for use as a beverage.

(2) The wood naphtha must contain not less than 72 per centum by volume of methyl alcohol.

(3) The volume of wood naphtha required to decolourise a solution containing 0.5 gram of bromine must not exceed 30 ml.

(4) —

(a) The wood naphtha must be neutral or only slightly alkaline to litmus;

(b) 25 ml of the wood naphtha mixed with 25 ml distilled water should require for neutralisation at least 5 ml of deci-normal acid when methyl orange is used as the indicator.

(5) The wood naphtha must not contain more than 12 grams per 100 ml of acetone, aldehydes and higher ketones, estimated as “acetone” by the formation of iodoform according to Messinger’s Method.

(6) The wood naphtha must not contain more than 3 grams per 100 ml of esters, determined by hydrolysis and calculated as methyl acetate.

2. CRUDE BUTYL ALCOHOL

(1) The crude butyl alcohol shall be butyl alcohol of water white colour and of a specific gravity of 0.810 to 0.814 at a temperature of 15.6ºC.

(2) It should have a refractive index 1.39 to 1.40 at 20ºC.

(3) It should have a boiling range of 110ºC to 114ºC at an atmospheric pressure of 650 mms.

3. CRUDE PYRIDINE

(1) Crude pyridine should consist of pyridine bases, and should not be more deeply coloured than a mixture of 2 ml of deci-normal iodine with one litre of water.

(2) It should mix readily and completely with spirits and should give a clear or only slightly opalescent solution when mixed with twice its volume of water.

(3) 10 ml of a 1 per centum solution in water should produce immediately a distinct crystalline precipitate on vigorous shaking after the addition of 5 ml of an aqueous solution of cadmium chloride containing 5 grams of the anhydrous fused salt in 100 ml and an abundant separation of crystals within 10 minutes.

(4) A white precipitate should be formed when 10 ml of a 1 per centum solution in water are mixed with 5 ml of Nessler’s reagent.

(5) 1 ml of crude pyridine dissolved in 10 ml of distilled water should require not less than 9.5 ml of normal sulphuric acid for neutralisation using Congo Red paper as indicator.

(6) 100 ml slowly heated under the conditions laid down for Benzol for Motor Fuel by the British Standard Specification B.S. 658:52 should give a distillate of at least 50 ml at a temperature of 140ºC and 90 ml at 160ºC.

4. MINERAL NAPHTHA (PETROLEUM OIL)

The mineral Naphtha must be petroleum oil of a specific gravity of not less than 0.800 and must possess the characteristic odour and taste of commercial paraffin oil used for burning purposes.

5. METHYL VIOLET DYE (COLOUR INDEX NO. 680)

The methyl violet dye must be in the form of small crystals readily and completely soluble in 95 per centum alcohol.

6. PURE METHYL ALCOHOL

(1) Specific Gravity at 25ºC not more than 0.7864.

(2) Refractive Index (stated in terms of sodium light of wavelength 589.3 mu at a temperature of 20ºC): no greater than 1.33.

(3) Acidity: not greater than 0.006 per centum w/v (as acetic acid).

(4) Distillation: not less than 95 per centum should distil between 60ºC and 62ºC at an atmospheric pressure of 650 mms.

(5) Non-Volatile Residue: not greater than 0.01 per centum w/v.

(6) Acetone: not greater than 0.1 per centum w/v.

7. QUASSIN SOLUTION

(1) The quassin solution used for denaturing shall be obtained from a source approved by the Commissioner-General.

(2) The quassin solution must possess such a degree of bitterness that when diluted and tested in the manner set out hereunder it shall taste definitely bitter and be unpalatable to at least three out of five suitably qualified persons comprising a tasting panel nominated by the Commissioner-General.

The quassin solution shall be diluted 1 in 25,000 with distilled water and tested by holding 7.5 ml of the diluted solution in the mouth for 30 seconds.

(3) It shall consist of a purified extract of quassia wood in spirit, and shall have no more than a pale straw colour.

(4) When evaporated spontaneously on filter paper it shall have no butyric odour.

(5) 10 ml shall require not more than 3 ml of 0.1 N sodium hydroxide solution for neutralisation to phenolphthalein.

(6) Total solids shall not exceed 2 per centum w/v.

8. QUASSIN POWDER

(1) Quassin powder used for denaturing shall be obtained from a source approved by the Commissioner-General.

(2) The quassin powder must possess such a degree of bitterness that when prepared and tested in the manner set out hereunder it shall taste definitely bitter and be unpalatable to at least three out of five suitably qualified persons comprising a tasting panel nominated by the Commissioner-General.

0.4 gm of the quassin powder shall be dissolved in 20 ml of 95 per centum ethanol, and 0.2 ml of the resulting solution shall be diluted to 1 litre with distilled water and tested by holding 7.5 ml of the diluted aqueous solution in the mouth for thirty seconds.

(3) It shall consist of a purified isolate from quassia wood standardised by dilution with boric acid powder, and shall have not more than a very pale cream colour.

(4) The optical density of a solution, obtained by diluting 10 ml of a 1 per centum w/v solution of the powder in 95 per centum ethanol to 1,000 ml with water, shall be not less than 0.400 when measured in a 1 cm cell at a wavelength of 258, water being used in the reference cell.

(5) The quassin powder shall be freely soluble in alcohol.

9. BENZYLDIETHYL

(2:6-Xylylcarbamoyl Methyl) AMMONIUM BENZOATE

(1) Benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate (C²⁸H³⁴O³N²) used for denaturing shall be obtained from a source approved by the Commissioner-General.

(2) Benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate must possess such a degree of bitterness that when prepared and tested in the manner set out hereunder it shall taste definitely bitter and be unpalatable to at least three out of five suitably qualified persons comprising a tasting panel nominated by the Commissioner-General.

The benzyldiethyl (2:6-xylylcarbamoyl methyl) ammonium benzoate shall be dissolved in distilled water and diluted with distilled water to give a solution containing 1 milligram of the solid in 25 litres of water (1 part in 25 million). This diluted solution shall be tested by holding 7.5 ml in the mouth for 30 seconds.

(3) It shall be very freely soluble in alcohol and water, giving a clear, colourless solution reasonably free from extraneous matter.

(4) It shall melt between 150ºC and 160ºC.

(5) A saturated solution in water shall be neutral or only very faintly alkaline to litmus paper.

CUSTOMS AND EXCISE (REFUNDS AND REMISSIONS) (SURTAX) REGULATIONS

[Section 89]

[Regulations by the Minister]

Arrangement of Regulations

Regulation

1. Title

2. Refund or remission of surtax on opaque beer supplied to an approved person

3. Remission to Government

SI 297 of 1968,

SI 347 of 1970,

SI 27 of 1972,

SI 93 of 1972.

1. Title

These Regulations may be cited as the Customs and Excise (Refunds and Remissions) (Surtax) Regulations.

2. Refund or remission of surtax on opaque beer supplied to an approved person

A refund or remission of surtax of four ngwee per dekalitre shall be granted, subject to such conditions as the Commissioner-General may impose with respect to the making of claims for such refund or remission, on opaque beer removed by a manufacturer of opaque beer from his licensed premises for disposal to any person approved by the Minister responsible for local government for the purpose of this regulation.

[Am by SI 347 of 1970.]

3. Remission to Government

A refund or remission of the whole of the surtax on opaque beer shall be granted to the Government of the Republic of Zambia, subject to the condition that a certificate under the hand of a responsible officer of the Government is furnished to the Commissioner-General certifying that the goods are for the exclusive use of the Government of Zambia.

[Am by SI 19 of 1974.]

CUSTOMS AND EXCISE (COUNTERVAILING DUTY) (INVESTIGATIONS) REGULATIONS

[Section 198]

Arrangement of Regulations

Regulation

1. Title

2. Interpretation

3. Complaints concerning export to Zambia of subsidised goods

4. Investigation and report

5. Further investigations by the Minister

SI 54 of 1994.

1. Title

These Regulations may be cited as the Customs and Excise (Countervailing Duty) (Investigations) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires—

“complaint” means a complaint under regulation three;

“countervailing duty” means the duty chargeable under section 74A of the Act;

“domestic value”, in relation to any goods, has the meaning ascribed to it in section 74 of the Act;

“goods of Zambian origin” means goods that are grown, manufactured or produced in Zambia;

“subsidised imports” means goods in respect of which any export compensation, incentive, subsidy or other payment is paid or payable to an exporter, manufacturer or supplier of the goods.

3. Complaints concerning export to Zambia of subsidised goods

(1) A person who considers that—

(a) an industry by which goods of Zambian origin are grown, produced or manufactured has been or is likely to be adversely affected by reason of the importation or likely importation into Zambia of subsidised imports; and

(b) a countervailing duty ought to be imposed on those subsidised imports;

may make a complaint to the Commissioner General in writing in a form approved by the Commissioner General.

(2) The complainant shall furnish the following information in support of his complaint:

(a) a precise description and precise specifications of the subsidised imports;

(b) the country of origin and the country from which the goods are exported to Zambia;

(d) the name and address of the exporter of the goods to Zambia;

(e) the name and address of the importer or seller of the subsidised imports;

(f) the domestic value of the subsidised imports in their country of origin or in the country from which the goods are exported to Zambia;

(g) the cost, including freight and insurance, at which the subsidised imports have been or are likely to be imported into Zambia;

(h) the amount of the export compensation, incentive, subsidy or other payment alleged to be paid or payable in respect of the goods;

(i) a precise description and precise specifications of goods of Zambian origin which have been or are likely to be sold in competition with the subsidised imports;

(j) the selling price and the cost structure of the goods of Zambian origin likely to be affected by the sale of the subsidised imports;

(k) the extent to which the sale of the goods of Zambian origin is likely to be adversely affected by the sale of the subsidised imports.

4. Investigation and report

On receipt of a complaint, it shall be the duty of the Commissioner General—

(a) forthwith to undertake an investigation into the amount of any export compensation, incentive, subsidy or other payment paid or payable in respect of the goods to which the complaint relates; and

(b) to report to the Minister the results of his investigation.

5. Further investigations by the Minister

On receipt of the report made by the Commissioner General under regulation four, the Minister may cause further investigation of the complaint to be undertaken in consultation with the Minister responsible for trade, to ascertain whether, having regard to all the circumstances of the case and to the procedures and conditions stipulated in any international trade agreements to which the Republic is a signatory, it would be in the public interest to impose a countervailing duty in respect of the subsidised imports to which the complaint relates.

CUSTOMS AND EXCISE (REMISSIONS) (NIKUV COMPUTERS (ISRAEL) LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

SI 4 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Nikuv Computers (Israel) Limited) Regulations.

2. Remission of duty

(1) The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Nikuv Computers (Israel) Limited up to a value of six hundred and 64 thousand, six hundred United States dollars.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Paragraph 2]

Quantity	Description of goods	Appropriate Value (US Dollars)
300	Personal computer	150,000
3	Printers	9,000
6	Laser printers	12,000
4	Motor vehicles	40,000
3	Fax machines	3,000
3	Answering machines	1,500
4	Cellular telephones	4,000
2	Photocopiers	8,000
3	Shredders	1,500
1	Safe box	5,000
10	UPS	20,000
10	Scanners	100,000
1	Voltage stabiliser	40,000
4	Magnetic tapes or cassettes	5,600
	Spare parts for computers	50,000
	Stationery	15,000
	Office furniture	5,000
	House equipment	5,000
	House electric equipment	20,000
	House furniture	15,000
	Air conditioners	15,000
		664,600

CUSTOMS AND EXCISE (SUSPENSION) (EXCISE DUTY) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 95 of 1995

SI 14 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Excise Duty) (Revocation) Regulations.

2. Revocation of S.I. No. 95 of 1995

The Customs and Excise (Suspension) (Excise Duty) No. 2) Regulations, 1995, are hereby revoked.

CUSTOMS AND EXCISE (SUSPENSION) (COMPONENT PARTS AND MATERIAL FOR VEHICLES) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 97 of 1995

SI 15 of 1996.

1. Title

These Regulations may be cited as the customs and Excise (Suspension) (Component Parts and Material for Vehicles) (Revocation) Regulations.

2. Revocation of S.I. No. 97 of 1985

The Customs and Excise (Suspension) (Component Parts and Material for Vehicles) Regulations, 1985, are hereby revoked.

CUSTOMS AND EXCISE (REBATES, REFUNDS AND REMISSIONS) (GENERAL) REGULATIONS

[Section 89]

[Regulations by the Minister]

Arrangement of Regulations

Regulation

1. Title

2. Interpretation

3. Export drawback or remission of duty

4. Refund or remission of excise duty or surtax on goods destroyed or returned to licensed premises

5. Refund of duty overpaid

6. Refund or remission of duty on goods destroyed by accident or lost by accident while under customs control

7. Refund or duty on defective goods surrendered after having been released from customs control

8. Remission of duty on deficiencies in wet goods in bulk consigned to Zambia

9. Rebate of customs duty on goods temporarily imported into Zambia

10. Rebates of duty on goods re-imported into Zambia after having been exported from Zambia

11. Rebate of duty on petty consignments

12. Rebate or remission of duty for diplomatic personnel

13. Rebate of duty for tourists

14. Rebate for duty for commercial travellers’ samples

15. Rebate of duty on new resident’s effects

16. Rebate of duty on travellers’ effects

17. Rebate of duty on materials to be used in occupational therapy or for the occupational training of the blind

18. Rebate, refund or remission of duty for scientific, relief or other programmes on schemes or business enterprises

19. Rebate or remission of duty for approved technical assistance staff or experts

20. Rebate of duty on goods imported or purchased by Tazara

21. Rebate of duty on goods for an approved pipeline project

22. Rebate or refund of customs duty on fuel, lubricants and consumable technical supplies for certain aircraft

23. Rebate or refund of duty on aircraft stores and equipment for aircraft engaged in international air navigation, search or rescue

24. Rebate of duty on airline and airline operators’ documents

25. Refunds or remissions of duty for mining right holder

26. Rebate or remission of duty on goods imported by National Assembly.

27. Repeal of Statutory Instrument 12 of 1967

SI 16 of 1996,

SI 69 of 1996,

SI 13 of 1997,

SI 115 of 1998,

SI 13 of 1999,

SI 57 of 1999.

1. Title

These Regulations may be cited as the Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires—

“carrier” includes the master of a ship and the person in charge of a vehicle;

“motor vehicle” shall have the meaning assigned to it in the Roads and Road Traffic Act and shall, where the context so warrants include a reasonable amount of spare parts for such motor vehicle;

“original documents” means the invoices, bills of lading, certificates, prescribed form of declaration and other documents which were presented to make entry of the goods on their importation, and shall include any vouchers of official correction or amended invoices which were presented after importation.

3. Export drawback or remission of duty

(1) Subject to the other provisions of this regulation, a drawback or remission of the whole of the duty paid or payable shall be granted on unused goods which are exported within two years from the date on which duty was paid:

Provided that, notwithstanding the provisions of sub-section (2), duty may be refunded in respect of goods imported or exported by an individual by post under such conditions as may be approved by the Commissioner-General.

(2) In the case of drawback—

(a) the goods shall be dispatched only from a place at which there is a custom house or customs post;

(b) except where another procedure is approved by the Commissioner-General—

(i) the exporter, before the goods are exported, shall tender to an officer at the place from which the goods are to be dispatched an application for drawback in Form No. 44 together with the original documents related to the goods, in addition to the bill of entry or other document required to be presented prior to exportation;

(ii) after the particulars entered in the application have been verified, the officer shall, in the case of goods exported by post, and may, in the case of goods exported otherwise, seal the packages, and shall sign the appropriate portion of the application and return a copy to the exporter,

(iii) the exporter shall be responsible thereafter for obtaining signatures on the appropriate declaration of receipt on the copy of the application by the persons mentioned therein;

(c) upon receipt of an application coupled with such evidence of exports as may be approved by the Commissioner-General, the Commissioner-General shall authorise payment of the drawback if he is satisfied that the application is in order.

(3) In the case of remission of excise duty or surtax, the goods shall be dispatched only by the person who manufactured them.

4. Refund or remission of excise duty or surtax on goods destroyed or returned to licensed premises

(1) Subject to the provisions of this regulation, a refund or remission shall be granted on the excise duty or surtax, or both, paid on goods manufactured in Zambia which—

(a) are destroyed under the supervision of and at a place specified by an officer, or

(b) having been removed from the premises of the manufacturer and having been found to be defective as a result of faulty manufacture or production, are returned unused to such premises within six months from the date of removal for the purpose of removing such defect.

(2) A refund of excise duty paid on beer which is destroyed shall be granted if the Commissioner-General is satisfied that—

(a) such beer has not been removed from the vessel in which it was placed by the brewer except for the purpose of bottling, canning or other packaging; and

(b) no substance, other than finings for the purpose of clarification, has been added to such beer subsequent to its removal from the premises of the brewer, and

(c) no part of such beer consists of waste beer or bottoms, other than bottoms forming naturally in the beer, in the cask or other vessel in which it was contained.

(3) A refund of the excise duty paid on wines and spirits which are destroyed shall be granted if the Commissioner-General is satisfied that—

(a) such wines or spirits have not been removed from the vessel in which they were placed by the manufacturer, except for the purpose of bottling, canning or other packaging; and

(b) no substance, other than finings for the purpose of clarification, has been added to such wines subsequent to their removal from the premises of the manufacturer.

(4) Any person wishing to claim a refund or remission of excise duty or surtax in terms of paragraph (a) of sub-regulation (1) shall make application to the proper officer or, if the said person is at a place where there is no custom house, to the Commissioner-General, who shall—

(a) specify a place for the destruction of the goods; and

(b) appoint an officer to witness the destruction of the goods.

(5) Any person wishing to claim a refund of excise duty or surtax on the return of goods in terms of paragraph (b) of sub-regulation (1) (hereinafter called the claimant) shall, within six months from the date of the removal of the goods from the licensed premises in which they were produced or manufactured, make application in writing to the Commissioner-General for permission to return the goods to the licensed premises stating—

(a) the purpose for which he wishes to return the goods to the licensed premises and the manner in which such purpose is to be accomplished;

(b) full details as to the nature, quantity, weight or volume of goods;

(c) the date on which they were produced or manufactured and the date on which they were removed from the licensed premises; and

(d) the nature and cause of the defect in the goods.

(6) If the Commissioner-General is satisfied as to the accuracy of the statements made by the claimant in respect of paragraphs (a), (b), (c) and (d) of sub-regulation (5) and approves the purpose for which the claimant wishes to return the goods to the licensed premises, he shall authorise their return, under such safeguards as the Commissioner-General may consider suitable and shall appoint an officer to witness the accomplishment of the purpose for which they are returned.

(7) The officer appointed in terms of sub-regulation (4) or (6) as the case may be, shall give such instructions as he considers necessary regarding the manner in which the goods are to be destroyed or otherwise dealt with and having witnessed the destruction or other operation approved by the Commissioner-General, shall furnish a certificate to the person wishing to claim the refund or remission, stating—

(a) that the goods have been destroyed or otherwise dealt with in the manner approved by the Commissioner; and

(b) full details as to the nature, quantity, weight or volume of goods and the amount of duty paid thereon.

(8) When a remission is claimed, particulars of the goods shall be shown in the manufacturer’s excise or surtax return and the appropriate certificate issued in terms of sub-regulation (7) shall be attached to the return; and when a refund is claimed, the claimant shall present the appropriate certificate issued in terms of sub-regulation (7) to the proper officer at the nearest custom house for transmission to the Commissioner-General who shall refund the duty.

(9) Any person wishing to obtain a refund or remission of excise duty or surtax in terms of this regulation shall give such information as the proper officer or the Commissioner-General may require.

(10) Notwithstanding the provisions of this regulation, a remission or refund of excise duty or surtax in respect of opaque beer may be granted under such conditions as may from time to time be determined by the Commissioner-General.

5. Refund of duty overpaid

Application in terms of section 92 of the Act for refunds of duty alleged to have been overpaid shall, unless otherwise directed by the Commissioner-General, be made in Form No. 45 and shall be accompanied by a voucher for the correction of the bill of entry on which the duty was originally brought to account.

6. Refund or remission of duty on goods destroyed by accident or lost by accident while under customs control

(1) Subject to the provisions of this regulation, a remission or refund of duty shall be granted on goods which, before their removal from customs control, were destroyed by accident or lost by accident, without going into consumption, either on board ship or on an aircraft or other vehicle or in a pipeline, or in landing, loading, transportation or handling:

Provided that the remission or refund of duty shall only be granted if the Commissioner-General is satisfied that every effort was made and precaution taken to prevent the loss or destruction of the goods.

(2) Any person wishing to claim a remission or refund of duty in terms of this regulation shall submit to the proper officer for transmission to the Commissioner-General an application embodying a written explanation of the circumstances in which the accident came about, together with, if the goods have been entered for consumption in terms of regulation 16 of the Customs and Excise (General) Regulations, a voucher for the official correction of the bill of entry by which the goods were entered.

(3) If, after consideration of the application and explanation submitted in terms of sub-regulation (2) and the report of an officer appointed to investigate the matter, the Commissioner-General is satisfied that the goods have been totally destroyed or rendered valueless or have been lost without going into consumption, and that the goods had not passed out of customs control when destruction or loss took place, and that every reasonable effort was made and precaution taken to prevent their destruction or loss, the duty payable or paid shall be remitted or refunded.

7. Refund or duty on defective goods surrendered after having been released from customs control

(1) Subject to the provisions of this regulation, the importer shall be granted a refund of any duty paid in respect of imported goods which, having been released from customs control, are found to be defective as a result of faulty manufacture or production, and—

(a) are destroyed under the supervision of an officer; or

(b) are surrendered to the Commissioner-General to deal with as he deems fit:

Provided that no refund shall be made unless application to destroy or surrender is made within six months of the date of which duty was paid on the goods.

(2) Any person wishing to claim a refund of duty in terms of sub-regulation (1) (called the claimant in sub-regulations (3) and (5)) shall make application in writing to the Commissioner-General for permission to destroy or surrender such goods, stating—

(a) full details of the nature, value, quantity, weight or volume of such goods;

(b) particulars of the bill of entry or other documents relating to the payment of duty on such goods;

and, together with the application, he shall submit the original invoices relating to such goods.

(3) If the Commissioner-General is satisfied—

(a) as to the correctness of the information given in the claimant’s application;

(b) that the goods to be surrendered are those described in the bill of entry or other document mentioned in the application and in the invoices submitted with the application; and

he shall grant permission to destroy or surrender the goods and shall give such instructions as he may consider necessary for their destruction or surrender.

(4) The Commissioner-General shall appoint an officer to witness the destruction of goods destroyed in terms of this regulation or, if they are not to be destroyed, to accept the surrender of the goods and to place them in the State warehouse or other place of security.

(5) When the goods have been destroyed or taken into a State warehouse or other place of security, in accordance with sub-section (4), the officer shall sign a certificate stating that the goods have been destroyed or taken into a State warehouse or other place of security, as the case may be, giving full details as to the nature, value, quantity, weight or volume of the goods and the amount of duty paid thereon and thereafter the officer shall send the certificate to the Commissioner-General who, upon its receipt, shall refund the duty to the claimant.

(6) Any person who destroys or surrenders goods in terms of this regulation shall be liable for any expense in connection with the transportation of the goods to the place where they are to be destroyed or to a State warehouse or other place of security where they are to be surrendered, and for any expense incurred in their destruction.

8. Remission of duty on deficiencies in wet goods in bulk consigned to Zambia

(1) Subject to the other provisions of this regulation a remission of duty on wet goods in bulk shall be granted on the quantitative difference between the goods as reported, or shown on the bill of lading, manifest, consignment note, waybill or other document as having been consigned to Zambia and the goods actually imported into Zambia.

(2) Any person wishing to claim a remission of duty in terms of this regulation shall, as soon as possible after the arrival of the goods and in any case before accepting delivery from the carrier submit to an officer a request for a re-gauge in Form 51.

(3) The officer shall re-gauge the drums or casks and shall sign Form No. 51 and a copy of this form shall, subject to the directions of the Commissioner-General, be the authority for entering for consumption or warehousing the quantity of goods as ascertained by the officer.

9. Rebate of customs duty on goods temporarily imported into Zambia

(1) Subject to the provisions of this regulation, a rebate of duty shall be granted, in such circumstances and under such conditions as the Commissioner may approve, on goods temporarily imported into Zambia:

Provided that if such goods are not exported from Zambia within a period fixed by the Commissioner-General, duty shall be paid forthwith.

(2) Any person wishing to claim a rebate of duty in terms of sub-regulation (1) shall make application therefor to the proper officer in writing, submitting details of—

(a) the nature, quantity, value and country of origin of the goods to be temporarily imported; and

(b) the purpose for which they are to be temporarily imported into Zambia.

10. Rebates of duty on goods re-imported into Zambia after having been exported from Zambia

(1) Subject to the provisions of this regulation, a rebate of the whole or part of the duty shall be granted on goods re-imported into Zambia after having been exported from Zambia, if—

(a) they are identifiable as the goods which were exported; and

(b) evidence is produced to satisfy the proper officer that they—

(i) were exported but not in bond or under drawback of any duty; and

(ii) were not subjected to any process of manufacture outside Zambia after they were exported; and

(c) they are in the same condition as they were in when they were exported or, if they are not in that condition, they are substantially the same goods as were exported.

(2) A rebate of the whole duty shall be granted if the proper officer is satisfied that the goods were not exported from Zambia for the purpose of repair, alteration, renovation or a similar operation.

(3) Except in the circumstances mentioned in sub-regulation (2), a rebate of part of the duty shall be granted so that duty shall be payable only on the cost of any repair, alteration or similar operation done to the goods outside Zambia:

Provided that if the complete article is liable to a specific duty or a specific duty additional or alternative to an ad valorem duty, the duty payable shall be at the ad valorem rate applicable to the article or, if no ad valorem rate is applicable, at the rate of 25 per centum ad valorem on the cost of repair, alternation, renovation or similar operation.

(4) Any person wishing to claim a rebate of duty in terms of this regulation shall furnish such evidence and information relevant to the goods as the proper officer or Commissioner-General may require.

11. Rebate of duty on petty consignments

A rebate of duty may, at the discretion of the Commissioner-General, be allowed—

(a) on a single consignment of goods when the total value does not exceed the equivalent of ten United States dollars;

(b) on samples of negligible value; and

(c) on any single consignment of goods (excluding alcoholic beverages, cigars, cigarettes or manufactured tobacco) imported by parcel post or air freight, when the total value of such consignment does not exceed the equivalent of one hundred United States dollars, on condition that—

(i) such consignment is sent to a private person by or on behalf of another person resident outside Zambia;

(ii) such consignment consists only of articles for the personal use of the addressee or his family; and

(iii) such consignment is not imported for sale or industrial or commercial use.

12. Rebate or remission of duty for diplomatic personnel

(1) Subject to the provisions of this regulation, a rebate or remission of duty shall be granted in respect of goods imported or taken out of bond, if such goods are supplied directly to any person who, under the provisions of Article 36 of the Vienna Convention on Diplomatic Relations as applied by the Diplomatic Immunities and Privileges Act, or of any order made under that Act, is exempt from the payment of duty, and a refund of duty shall be granted in respect of motor vehicles and fuel purchased for official purposes from open stocks within Zambia by any such person, under such safeguards as the Commissioner-General may determine:

Provided that in the case of fuel purchased for official use from open stocks within Zambia, a refund of duty shall be granted only in respect of fuel purchased from filling stations designated by the Commissioner-General.

(2) The person claiming rebate of duty shall give a certificate to an officer that articles on which the rebate is claimed are solely for his official or private use and an undertaking that if the articles are sold or otherwise disposed of in Zambia, duty will be paid forthwith at the rate leviable at the date of such sale or disposal.

(3) Rebate in respect of goods produced within Zambia and liable to excise duty shall be granted only in respect of goods which have been supplied from a bonded warehouse or purchased direct from the manufacturer by the claimant.

(4) The applicant for refund of duty in respect of motor vehicles purchased from open stocks within Zambia shall furnish to an officer a statement showing—

(a) the make, production year, engine number, model, registration number and value, as originally entered for payment of duty, of the vehicle on which a refund of duty is sought;

(b) the place at which such duty was paid and the number and date of the relevant customs bill of entry;

and shall sign a certificate to the effect that the vehicle in question is being purchased for his official use.

(5) Refund of duty in terms of sub-regulation (4) shall be granted only in respect of new vehicles.

(6) The applicant for refund of duty in respect of motor fuel purchased from open stocks within Zambia shall furnish to an officer a statement or statements from the supplier or suppliers from which the fuel was purchased, showing the quantity purchased, together with a certificate, signed by the applicant, that the fuel was purchased for his official or private use and an undertaking that, if any of it is sold or disposed of in Zambia, duty will be paid forthwith.

(7) An article on which a rebate or refund has been granted shall not be sold or otherwise disposed of in Zambia by the person who imported or purchased it under rebate or refund except with the consent of the Commissioner-General and the payment of duty at the rate leviable at the date of such sale or disposal.

(8) For the purpose of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation, removal from bond or purchase from open stocks, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate or refund was first granted.

13. Rebate of duty for tourists

(1) Subject to the other provisions of this regulation, a rebate of duty shall be granted in respect of goods not intended for consumption in and temporarily imported into, Zambia by tourists for their own use:

Provided that the duty may be remitted on motor vehicles which, having been temporarily imported into Zambia in terms of this regulation, are damaged and surrendered unconditionally to the Commissioner-General.

(2) With the exception of motor vehicles surrendered to the Commissioner-General, the goods shall be exported within 12 months after the date of their importation or they shall be entered for consumption and the full duties shall be paid thereon.

(3) If the owner of a vehicle wishes to surrender it and to claim a remission of duty in terms of the proviso to sub-regulation (1), he shall—

(a) make a written declaration to the Commissioner stating—

(i) that he does not wish to remove the vehicle from Zambia;

(ii) that he relinquishes all title to the vehicle and surrenders it unconditionally to the Commissioner-General; and

(b) deliver the vehicle to the Commissioner-General or make such arrangement as may be necessary to enable the Commissioner-General to take possession of if:

Provided that the Commissioner-General may, if he thinks fit, dispense with these conditions.

(4) A vehicle shall not be surrendered if its permanent importation would be contrary to any written law relating to import control which may for the time being be in force in Zambia.

(5) Vehicles surrendered in terms of sub-regulation (3) may be sold or disposed of in such manner as the Commissioner-General may direct.

14. Rebate for duty for commercial travellers’ samples

(1) Subject to the provisions of this regulation, rebate of duty shall be granted in respect of samples imported by commercial travellers visiting Zambia and intended solely for use in the taking of orders and not for sale.

(2) The rebate granted in terms of sub-regulation (1) shall be granted only to a traveller who represents a firm established outside Zambia or who is himself a merchant so established and is travelling with samples of his own wares.

(3) A traveller need not accompany his samples on importation and the samples may be cleared by an agent.

(4) Articles imported for purposes of sub-regulation (1), shall be articles intended for use only as samples for the purpose of obtaining orders for similar goods from outside Zambia and shall not be intended for sale or for copying.

(5) A traveller or his agent shall produce the samples to an officer with a list, in duplicate, describing each article in sufficient detail for purposes of identification and showing the values and countries of origin of such articles separately.

(6) For convenience of examination, the contents of each container shall be listed separately and a traveller shall repack each container in accordance with the list when the samples are exported.

(7) On production of the list mentioned in sub-regulation (5) the original shall, after examination and comparison with the articles, be stamped and initialled by the officer referred to in sub-regulation (5), and the duplicate, similarly stamped and initialled, shall be retained in the custom house pending exportation of the samples or shall be forwarded to the proper officer at the port through which the samples are to be exported.

(8) A traveller or his agent shall deposit a sum of money, sufficient to cover the duty on the samples with an officer at the port of importation, pending the exportation of the samples or the payment of duty thereon.

(9) If samples are not exported within 12 months from the date of importation, they shall be entered for consumption and the person who imported them shall be liable for the full duties payable thereon according to their value at the time of importation.

(10) Samples exported within 12 months after importation shall be examined by an officer at the port from which they are to be exported and the traveller shall pay the duty due on any articles which are not produced to the officer and until such duty has been paid, no refund of the traveller’s deposit will be granted.

15. Rebate of duty on new resident’s effects

(1) Subject to the other provisions of this regulation, a rebate of duty shall be granted in respect of household and personal effects (excluding motor vehicles) imported by any person (including a citizen of Zambia) who arrives in, or returns to, Zambia to take up or resume employment or residence (hereinafter referred to as the “new resident”) if such new resident proves to the satisfaction of an officer—

(a) that has been resident outside Zambia for a period of not less than two years before the date of his arrival in, or return to, Zambia; and

[Reg 15(1)(a) am by reg 2 of SI 13 of 1999.]

(b) that such effects were the property of the new resident before the date of his departure for Zambia from his previous country of residence;

(c) that such effects were imported at the time of his arrival in Zambia, or, if there is unreasonable delay, that the delay was due to circumstances beyond the control of the new resident;

(2) Any person claiming rebate of duty in terms of sub-regulation (1) shall give to an officer a certificate—

(a) that he had, at the date of his arrival in Zambia to take up employment or residence, been resident outside Zambia for a period of not less than two years;

[Reg 15(2)(a) am by reg 2 of SI 57 of 1999.]

(b) that the effects upon which rebate is claimed were his property before the date of his departure for Zambia from his previous country of residence.

(3) The effects on which a rebate of customs duty has been granted under this regulation shall not be sold or otherwise disposed of in Zambia, except with the consent of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of sale or disposal.

(4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation thereof since importation, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate was first granted.

16. Rebate of duty on travellers’ effects

(1) A rebate of duty shall be granted in respect of goods imported in his baggage or upon his person by a traveller for his own use—

(a) if such articles have been in use by the traveller prior to importation and are in such quantities as may be considered reasonable by the Commissioner-General; and

(b) food, drink and other consumable articles in such quantities as may be considered reasonable by the Commissioner-General.

[Reg 16(1) am by reg 2 of SI 13 of 1997.]

(2) A rebate of duty shall be granted on goods not exceeding in value the equivalent of one hundred and fifty United States Dollars for each traveller in respect of goods, other than merchandise, or the goods referred to in sub-regulation (1), imported by the traveller in his accompanied baggage or upon his person and declared by him to an officer:

Provided that if the amount of duty payable by the traveller after the allowance of the rebate does not exceed one thousand kwacha, that amount shall also be rebated.

17. Rebate of duty on materials to be used in occupational therapy or for the occupational training of the blind

(1) Subject to the provisions of this regulation, a rebate of duty shall be granted in respect of materials imported by a public body, association or institution recognised by the Minister—

(a) for use in occupational therapy for the treatment of patients suffering from any disease, deformity or physical incapacity; or

(b) for use in the occupational training of the blind.

(2) The chairman, secretary or other responsible officer of a public body, association or institution importing the materials shall sign a declaration in the body of the relative bill of entry to the effect that the materials are being imported for one or both of the purposes specified in paragraph (a) or (b) of sub-regulation (1) and shall give an undertaking that, if any of the materials are not used for the purpose specified, the duty thereon will be paid.

18. Rebate, refund or remission of duty for scientific, relief or other programmes on schemes or business enterprises

(1) Subject to the provisions of this regulation, a rebate, refund or remission of the whole or any part of the duty paid or payable shall be granted in respect of goods imported or taken out of bond and, in the case of motor vehicles, obtained from open stocks, if the goods are for use in connection with a scientific, relief, agricultural, technical aid or development programme or scheme in Zambia by such organisation as the Minister may, by statutory instrument, approve for the purposes of this regulation.

(2) Upon the recommendation of the Director-General of the Investment Centre, a rebate, refund or remission of duty payable in respect of machinery and equipment required for the establishment, rehabilitation or expansion of a business enterprise may be granted by statutory instrument to the holder of an Investment certificate issued under Part III of the Investment Act, 1993, issued on or before 26th January, 1996.

(3) A rebate, refund or remission granted under this regulation shall be granted—

(a) on condition that the goods concerned shall not be sold or otherwise disposed of in Zambia to any person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal; and

(b) on such other conditions as the Minister may in any particular case determine.

(4) A person who wishes to obtain a rebate, refund or remission of duty under this regulation shall make application therefor—

(a) to the Director-General of the Investment Centre, in the case of goods for use in a business enterprise referred to in sub-regulation (2); or

(b) to the Minister, in any other case, giving details of the nature of the programme, scheme or enterprise concerned, of the goods involved and the purposes for which the goods are to be used.

(5) For the purpose of determining the amount of duty payable on an article in accordance with paragraph (a) of sub-regulation (3), the Commissioner-General may take into consideration the depreciation of the article since it was imported, removed from bond or purchased from open stocks, as the case may be, and the Commissioner-General shall remit the duty if the sale or disposal was effected more than five years after the date when the rebate, refund or remission of duty was granted.

(6) In this regulation—

“business enterprise” has the same meaning as in the Investment Act.

“investment Centre” means the Investment Centre constituted under section 4 of the Investment Act.

19. Rebate or remission of duty for approved technical assistance staff or experts

(1) Subject to the other provisions of this regulation, a rebate, refund or remission of the whole of the duty paid or payable shall be granted in respect of the importation of personal effects (including not more than one motor vehicle per family) by technical assistance staff or experts working under the auspices of a technical assistance scheme or programme operated in conjunction with such foreign organisations or agencies as the Minister may by statutory instrument approve for the purpose of this regulation.

(2) The rebate, refund or remission shall be granted on the condition that the technical assistance staff or expert is recruited from outside Zambia to work in connection with technical assistance scheme or programme and qualifies for such rebate, refund or remission by virtue of an agreement to which the Republic is a party.

(3) The personal effects, including the motor vehicle so imported, shall not be sold or otherwise disposed of in Zambia to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

(4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation thereof since its importation, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date upon which the rebate was first granted.

20. Rebate of duty on goods imported or purchased by Tazara

(1) Subject to the provisions of this regulation a rebate of duty shall be granted on goods imported or purchased by the Tanzania/Zambia Railway Authority for its own use.

[Reg 20(1) am by reg 3 of SI 13 of 1997.]

(2) Any goods on which rebate of duty has been granted under the provisions of this regulation shall not be sold or otherwise disposed of in Zambia except with the consent of the Commissioner-General and on payment of the duty if any, at the rate leviable at the date of such sale or disposal.

21. Rebate of duty on goods for an approved pipeline project

(1) Subject to the provisions of this regulation, a rebate of duty shall be granted in respect of all plant, machinery, equipment and other goods and materials imported or taken out of bond by persons engaged in the construction or operation of a pipeline:

Provided that all such plant, machinery, equipment and other goods and materials are to be built into or to form a part of a pipeline or that they will be used solely for the operation, maintenance or repair of the pipeline.

[Reg 21(1) am by reg 4 of SI 13 of 1997.]

(2) The importer or the person taking the goods out of bond shall sign a declaration in the body of the relative bill of entry to the effect that the goods described therein will be used solely for the operation, maintenance or repair of the pipeline, and shall give an undertaking that if any of the goods are sold or disposed of in any other manner the duty will be paid forthwith to the Commissioner at the rate leviable at the date of such sale or disposal.

(3) For the purposes of this regulation “pipeline” means a pipeline project for the transportation of refined petroleum products or crude oil as may be approved by the Minister for the purpose of this regulation, and shall include storage tanks, pumping stations and ancillary works and buildings.

(4) For the purpose of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation or removal from bond, and the Commissioner-General shall remit the duty if such sale or disposal is effected more than five years after the date when the rebate was first granted.

22. Rebate or refund of customs duty on fuel, lubricants and consumable technical supplies for certain aircraft

(1) Subject to the provisions of this regulation, a rebate or refund of duty shall be granted in respect of fuel, lubricants and other consumable technical supplies—

(a) taken on board any public transport aircraft, except aircraft owned or operated by a private club for the purpose of training or pleasure;

(b) contained in the tanks or other receptacles of any aircraft arriving in Zambia; or

(2) In the case of paragraph (a) of sub-regulation (1), the pilot of the aircraft shall subscribe to a certificate or receipt, which shall be sent to the proper officer, setting forth the quantities of fuel, lubricants and other consumable technical supplies taken on board the aircraft and stating the purpose for which the flight is being performed:

Provided that, in the case of aircraft operated for business purposes by persons or firms recognised by the Commissioner-General as operators of commercial aircraft, the purpose of the flight need not be stated.

(3) In the case of paragraph (c) of sub-regulation (1), the pilot of the aircraft shall subscribe to a certificate or receipt, which shall be sent to the proper officer, setting forth the quantities of fuel, lubricants and other consumable technical supplies taken on board aircraft, and there shall be no intermediate landing in Zambia except in such circumstances relating to weather, or the condition of the aircraft, as may compel the pilot to land.

(4) In sub-regulation (1), “public transport aircraft” has the meaning assigned thereto in regulation 2 of the Air Navigation Regulations.

23. Rebate or refund of duty on aircraft stores and equipment for aircraft engaged in international air navigation, search or rescue

(1) Subject to the other provisions of this regulation, a rebate or refund of duty shall be allowed in respect of—

(a) stores, aircraft equipment, ground equipment and spare parts imported or supplied for use in or for the maintenance of aircraft engaged in international air navigation, except aircraft registered within Zambia;

(b) all aircraft, tools, spare parts and equipment temporarily imported for use in the search, rescue, investigation, repair or salvage of lost or damaged aircraft, if the aircraft, tools, spare parts and equipment are exported within one month of the conclusion of the search, rescue, investigation, repair or salvage.

(2) In the event of articles being imported or supplied out of bond, in terms of paragraph (a) of sub-regulation (1), the owner of the aircraft or his agent shall sign a declaration in the body of the relative bill of entry to the effect that the articles will be used in or for the maintenance of the aircraft, and that the articles will not be sold or otherwise disposed of.

(3) In the event of articles being supplied in terms of paragraph (a) of sub-regulation (1), from duty paid stocks, a refund of the duty paid on the articles shall be made on application subject to a written declaration being made by the owner of the aircraft to the effect that the articles will be used in or for the maintenance of the aircraft, and that the articles will not be sold or otherwise disposed of and the burden of proving the amount of duty on the articles shall be upon the applicant.

(4) Aircraft, tools, spare parts and equipment temporarily imported in terms of paragraph (b) of sub-regulation (1) shall be admitted under such conditions and safeguards as the Commissioner-General may determine.

24. Rebate of duty on airline and airline operators’ documents

(1) Subject to sub-regulation (2) a rebate of customs duty shall be granted on airline and airline operators’ documents imported in pursuance of the Convention of International Civil Aviation, as defined in the Aviation Act.

(2) The documents referred to in sub-paragraph (1) are airway billsconsignment notes, passenger tickets and boarding passes, bank and agent settlement plan documents, excess baggage tickets, miscellaneous charges orders (M. C. O.), damage and irregularity reports, baggage and cargo labels, timetables, and weight and balance documents, for use by airlines and airline operators.

25. Refunds or remissions of duty for mining right holder

(1) A holder of a mining right shall apply to the Minister for rebate, refund or remission of the whole or any part of the duty payable in respect of plant, machinery, or equipment as provided under section 97 of the Mines and Minerals Act, by furnishing details of the—

(a) mining right;

(b) activities carried out in pursuance to the mining right; and

(2) A rebate, refund or remission granted under this regulation shall be granted on condition that the goods concerned may not be sold or otherwise disposed of to any person not entitled to import them free of duty except with the approval of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of such sale or disposal.

[Reg 25 ins by reg 2(a) of SI 69 of 1996.]

26. Rebate or remission of duty on goods imported by National Assembly.

(1) Subject to the provisions of these Regulations, a rebate or remission of duty shall be granted on goods imported or purchased by the National Assembly for use by members of the National Assembly.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import or purchase them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate of leviable at the date of such date or disposal.

[Reg 26 ins by reg 2 of SI 115 of 1998.]

27. Repeal of Statutory Instrument 12 of 1967

The Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations, 1967, are hereby repealed.

[Reg 25 renumbered as reg 26 by reg 2(b) of SI 69 of 1996, reg 27 by reg 2 of SI 115 of 1998.]

CUSTOMS AND EXCISE (REMISSIONS) (COMPLANT ZAMBIA LIMITED: MAAMBA RURAL HOSPITAL PROJECT) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 89 of 1993

SI 17 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions)(Complant Zambia Limited: Maamba Rural Hospital Project) (Revocation) Regulations.

2. Revocation of S.I. No. 89 of 1993

The Customs and Excise (Remissions) (Complant Zambia Limited: Maamba Rural Hospital Project) regulations, 1993, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (BANK OF ZAMBIA) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 143 of 1993

SI 18 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Bank of Zambia) (Revocation) Regulations.

2. Revocation of S.I. No. 143 of 1993

The Customs and Excise (Remissions) (Bank of Zambia) Regulations, 1993, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA RAILWAYS LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 37 of 1995

SI 19 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Zambia Railways Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 37 of 1995

The Customs and Excise (Remissions) (Zambia Railways Limited) regulations, 1995, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA CONSOLIDATED COPPER MINES LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 126 of 1994

SI 20 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Zambia Consolidated Copper Mines Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 126 of 1994

The Customs and Excise (Remissions) (Zambia Consolidated Copper Mines Limited) regulations, 1994, are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (MULTICHOICE KALEIDOSCOPE ZAMBIA) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 168 of 1995

SI 21 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Multichoice Kaleidoscope Zambia) (Revocation) Regulations.

2. Revocation of S.I. No. 168 of 1995

The Customs and Excise (Remissions) (Multichoice Kaleidoscope Zambia) Regulations, 1994, are hereby revoked.

CUSTOMS AND EXCISE (IMPORTATION OF CAPITAL EQUIPMENT FOR ROAD CONSTRUCTION) (REMISSIONS) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of Duty

SI 59 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Importation of Capital Equipment for Road Construction) (Remissions) Regulations.

2. Remission of Duty

(1) The Commissioner shall remit the whole duty on the capital equipment imported by the construction company set out in the Schedule to these Regulations for the purpose of the project indicated in that Schedule:

Provided that any such capital equipment presented to the Commissioner shall have been cleared with the Permanent Secretary in the ministry responsible for works and supply and certified as essential to the road project prior to the application to the Commissioner of customs and Excise.

(2) The capital equipment on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to buy them free of duty except with the consent of duty, if any, at the rate leviable at the date of such sale disposal.

SCHEDULE

[Regulation 2]

Company Basil Read Holdings Limited

Project Rehabilitation of Choma-Namwala Road

CUSTOMS AND EXCISE (PRESCRIBED FEES) (CERTIFICATES OF ORIGIN) REGULATIONS

[Section 198]

Arrangement of Regulations

Regulation

1. Title

2. Fees for Certificates of Origin

SI 180 of 1996.

1. Title

These Regulations may be cited as the Customs and Excise (Prescribed Fees) (Certificates of Origin) Regulations.

2. Fees for Certificates of Origin

There shall be charged, levied, collected and paid in respect of every Certificate of Origin required to be issued, verified or certified by Customs and Excise a fee at the rate prescribed in the Schedule.

SCHEDULE

[Regulation 2]

Type of Certificate	Fee Payable
1. Common Market for Eastern and Southern Africa (COMESA) Certificate of Origin	Three fee units
2. Movement Certificate EUR.1 (used in preferential trade between contracting states)	Six fee units
3. Generalised System of Preferences (GSP) Certificate of Origin (Combined declaration and certificate) Form A	Nine fee units

CUSTOMS AND EXCISE (SUSPENSION) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 12 of 1996

SI 14 of 1997.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Revocation) Regulations.

2. Revocation of S.I. No. 12 of 1996

The Customs and Excise (Suspension) Regulations, 1996, are hereby revoked.

CUSTOMS AND EXCISE (REMISSION) (MFUWE TRAILS ZAMBIA LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

SI 47 of 1997.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Mfuwe Trails Zambia Limited) Regulations.

2. Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Mfuwe Trails Zambia Limited up to the value of seven hundred thousand United States Dollars.

SCHEDULE

[Regulation 2]

Quantity	Description of Goods	Value in US Dollars US $
36 sets	Bathroom materials	16,270
20 sets	Mixers, bath tubs, shower trays	27,800
66 sets	Vanity basin ceramic and sink mixers	9,270
06 Units	Stainless steel sinks C/W sink mixers	1,260
421	Building materials	353,125
1	Electric generator	30,000
2	Water pump	10,000
2	Submersible water pumps C/W spares	3,500
	Iron mongery	16,000
	Electrical fittings	70,000
1	Coldroom unit/blast freezers	14,000
4	Freezers	3,000
2	Fridge	1,500
20	Room bar fridge	6,000
40	Ceiling fans	4,800
2	Ice making machines	6,000
1	Electric stove	2,000
1	Gas stove	2,000
1	Industrial oven	3,000
2	Television sets	2,000
	Furniture	80,000
2	Video cassette recorders	1,800
	Assorted kitchen utensils	20,675
1	Laundry spin dryer	5,000
1	Laundry tumble dryer	5,000
1	Laundry washing machine	6,000
	TOTAL	700,000

CUSTOMS AND EXCISE (REMISSION) (KAFIRONDA ZAMBIA LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

SI 57 of 1997.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Kafironda Zambia Limited) Regulations.

2. Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Kafironda Zambia Limited up to a value of five million and five hundred and 20 thousand United States Dollars.

SCHEDULE

[Paragraph 2]

Quantity	Description of Goods	Approximate Value US$
135 000	Power gel explosive	3,000,000.00
11 250	Magnum 365 explosives	370,000.00
45 000	Magnum buster explosives	1,340,000.00
33 750	Energex explosive	800,000.00
	Total	5,520,00.00

CUSTOMS AND EXCISE (REMISSION) (ZAMBIA NATIONAL OIL COMPANY LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Remission of duty

SI 103 of 1997.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Remission) (Zambia National Oil Company Limited) Regulations.

(2) These Regulations shall be deemed to have come into operation on the 1st September, 1997.

2. Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule hereto when imported by the Zambia National Oil Company Limited.

SCHEDULE

[Regulation 2]

Heading No.	Description of Goods	Quantity
2710-00-60	Gasoil (Diesel)	40,000 Metric Tonnes

CUSTOMS AND EXCISE (REMISSION) (ECO TOURISM DEVELOPMENTS (Z) LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

SI 105 of 1997.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Eco Tourism Developments (Z) Limited) Regulations.

2. Remission of duty

The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Eco Tourism Developments (Z) Limited up to a value of four million and eight hundred thousand United States dollars.

SCHEDULE

[Paragraph 2]

Quantity	Description of Goods	Approximate Value
20MT	Building material	$836,363.00
96	Window fittings	$124,000.00
10MT	Ceramic tiles, baths, sinks	$200,000.00
45	Carpeting and curtaining	$100,000.00
5	Catering equipment and accessories	$290,000.00
96	Camp beds, laundry equipment	$125,000.00
96	Electrical fittings	$75,000.00
30	Room T.V’s satellite equipment	$150,000.00
48	Lounge sets	$97,000.00
90	Solar systems/90 solar	$126,891.00
IMT	Hardware	$155,213.00
48	Fridges	$8,000.00
20	Solar freezers	$19,200.00
50	Boat engines	$177,778.00
1 SET	Water purification equipment	$400,000.00
1	Specialised abattoir plant	$875,000.00
3	40HP transportation trucks	$230,000.00
2	Refrigerated trucks	$180,000.00
2	4 by 4 Land Cruiser (Open Back)	$105.000.00
3	Caravelle buses	$90,000.00
8	Land rovers	$435,555.00
	TOTAL	$4,800,000.00

CUSTOMS AND EXCISE (REMISSIONS) (LAKE TANGANYIKA HOLDINGS LIMITED-NDOLE BAY LODGE) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of Duty

SI 39 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Lake Tanganyika Holdings Limited-Ndole Bay Lodge) Regulations.

2. Remission of Duty

(1) The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Lake Tanganyika Holdings Limited-Ndole Bay Lodge up to a value of approximately two hundred and six thousand United States dollars.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the such sale or disposal.

APPENDIX

[Regulation 2]

SCHEDULE

[Regulation 2]

Quantity	Description of Goods	Value in US Dollars
5	Complete boats and motors	90,000
3	Generated power equipment	15,000
1 set	Irrigation equipment (gensets)	2,000
	Furnishings for the conference Centre	10,000
	Soft furnishings for the bedrooms and dining room
	Bathroom and toilet rooms	10,000
12	Wall tiles for bathroom	18,000
	Refrigeration equipment	5,000
4	Cookers	12,000
2	Computer equipment	8,000
2	Office machines	8,000
6	Communication and telephonic equipment	5,000
2 sets	Power tools	8,000
6 sets	Fishing equipment (rods & reels etc…)	5,000
5 sets	Driving equipment (compressors, wetsuits, web, etc.)	5,000
	TOTAL VALUE	206,000

CUSTOMS AND EXCISE (SUSPENSION) (EXCISE DUTY) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspensions of duty

SI 127 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Excise Duty) Regulations.

2. Suspensions of duty

The excise duty on goods listed in the Schedule to these Regulations is suspended to the extent shown in the Schedule.

SCHEDULE

[Regulation 2]

Heading No.	Description of goods	Effective rate of duty
6(1)(a)	Petroleum spirit (motor spirit) when imported or taken out of bond by ZCCM Ltd.	45%
6(1)(f)	Automotive gas-oil (diesel), when imported or taken out of bond by ZCCM Ltd	45%
7.	Electrical energy when consumed by ZCCM	Free

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA CONSOLIDATION COPPER MINES) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

SI 129 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Zambia Consolidation Copper Mines) Regulations.

2. Remission of duty

(1) The Commissioner shall remit the whole duty payable on the goods set out in the schedule to these Regulations when imported by Zambia Consolidation Copper Mine up to a value of US$59,275,291.61.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the date of such or disposal.

SCHEDULE

[Regulation 2]

NCHANGA

Item No.	Brief Description	Total Qty	Value US$
1	Nordbak Hi-Performance	600	2,355,000
2	Mill Balls (80mm)	3335	1,942,185
3	Sx-Extractants	120000	1,270,00
4	P700	1322876	1,256,732
5	Drilling Accessories and Spares	0	1,256,732
6	Other Explosives and Accessories	0	1,078,400
7	30.00 R51 – H/Pak Tyre (RTV)*	135	929,640
8	37.00 R57 – 750E/789B Tyre (RTV)*	64	769,920
9	Diluent – Shellsol	1250	675,000
10	Concv Belt 1050 mm wide	3924	673,869
11	Medicals	–	470,000
12	Sulphide Frother	365	438,000
13	Dozer Link assembling 6Y 2058 (Cat)*	20	436,165
14	Hoist Spares.	0	324,352
15	27.5R 39-651E Scarper Tyres (Cat)*	56	319,536
16	Bibby Coupling Complete	4	318,644
17	Star Rotor	120	315,211
18	Cov Belt 1200mm wide	2799	307,022
19	Pump Spares	0	294,488
20	Dozer Bearing Assembly 8P6998 (Cat)*	10	253,240
21	Steel Sett Components	0	215,424
22	Dozer Pin Cart. 7T9309 (Cat)*	320	211,603
23	55/80R57 994 Fel Tyre (RTV)*	4	208,000
24	4″ Labour Pump Seals	25	198,750
25	Filter Cloth	40	196,800
26	Dozer Equalizer Bar 3T2307 (Cat)	10	194,865
27	10 ¾” Drill Steel (Drills)*	24	192,000
28	Solution Pump Spares	0	184,180
29	3x 95mm Rubber Cable Trailing	3100	177,351
30	Conv Belt 900mm wide	2799	175,332
31	4″ Labour Pump Housing	8	168,000
32	Shaft guide Rails	112	151,648
33	27.00 R49-M100 W/Car Tyre**	24	148,800
34	Impeller Pump Spares	90	142,462
35	Telephone Exchange Spares	0	135,875
36	Gear Drive 2300 P/NIJ204 (Shovel)*	4	135,183
37	Adaptors P/N491-71V (2300 Q/C)	80	135,040
38	(Shovel)	80	135,040
39	Adaptors P/N490-86 (2300 Conv.)	600	128,553
40	(Shovel)	444	126,001
41	Barrel Liners Long	0	124,770
42	Barrel Liners Short	7	120,386
43	Computer Hardware and Consumables	1616	118,312
44	16Gtransm O/Haul Kit	14	117,768
45	Strapping Rolls	0	114,714
46	45/65R45-992 Fel Tyres (Cat)*	10	114,500
47	Network Integration	2	112,821
48	4″ Labour Pump Casing	10	110,000
49	Loco Gearbox Repair Kit	2400	109,968
50	Pinion Pedestal	135	108,000
51	3x70mm Rubber Cable, Trailing	3	106,227
52	10/8F Impeller-27% Chrome	4	105,804
53	Dozer Eng. O/Haul Kit (Cat)*	48	104,712
54	651E C/Hitch O/Haul Kit (Cat)*	3	104,337
55	Outer Liners (end) Rod Mill	150	101.25
56	Scraper Engines O/Haul Kit	800	100,960
57	Filter Plates	16	94,944
58	Screen Wire 8mm	128	93,641
59	Dozer Brake and Steering Kits (Cat)*	0	92,963
60	Retainer Bearing	1000	92,000
61	Radio Equipment Spares	80	91,040
62	Gland Packing 19mm	80	91,040
63	Adaptors P/N468-86V (2100 Conv.)	10	90,300
64	Adaptors P/N461-71V (2100 Q/C)	384	90,060
65	4″ Labour Pump Impeller	120	88,320
66	Throat Liners	71023	81,676
67	8/6F Impeller A05 F6147-A05	16320	68,870
68	Residue Flotation Frothers	96	67,135
69	UB475/UB500	75	66,338
70	Back Plates Long Middle	300	65,000
71	12/10F Impeller F10147-A05	4	64,880
72	Filter Bags	390	64,682
73	Dozer Trans O/Haul Kit (Cat)*	8	64,000
74	Conv Belt 1350mm wide	12	61,304
75	4″ Labour Pump Shaft	56	60,879
76	Hoist Ropes 2300 P/N 30Q51D3	0	60,000
77	(Shovel)*	4	60,000
78	994 Bucket Adapter 618804 (Shovel)*	0	60,000
79	Dozer, Cutting Edges and Bits and Boits	650	58,598
80	Roloid Oil Pumps	32	56,128
81	Under Carriage-Dozers (Cat)*	160	53,280
82	16mm Gland Packing	512	50,624
83	23.5×25-16G Grader Tyre (Cat)*	6	49,968
84	Wheels Greg Cars	0	49,000
85	992 Bucket Tip 4T1553 (Cat)*	9	48,240
86	10×10 Bearing Housing	4	47,989
87	Engine Repair Kit-loader (Cat)*	128	47,457
88	HP700 Tert. Bottom Liner	6	46,404
89	Socket GH5003008 (Shovel)*	12	45,305
90	Kit Install 23501326 (RTV)*	32	44,826
91	14×12 Engine side casing (RTV)*	11200	44,800
92	51/2’ Tertiary Mantle Liners (RTV)	2400	42,980
93	Sun Pinion V7264 (RTV)	6	39,258
94	Electrodes Mild Steel 4mm	20	39,036
95	4mm Low Hydrogen Electrodes	16	37,056
96	D/End Trunnion Liner Rod Mill	56	36,847
97	Rotor	9	36,747
98	992 “H” Frame Pin 3V0686 (Cat)*	1500	36,165
99	994 Bucket tips 618803 (Cat)*	3	36,000
100	HP700 Tert, Mantle liners	2	36,000
101	26.0″ Coupling Pins	30	35,490
102	Locking Nuts 51/2	240	34,845
103	Bottom shell Bush P/N Bam 22619	12	34,176
104	Impeller 4×12 HYD (0770120259)	192	33,554
105	Barrel Liner Long Back Plate	6	33,360
106	12/10 Gah Impeller G10147-A05	6	32,712
107	Middle Liners (End) Ball Mill	4	32,000
108	HP700 Tert. Sec. Mantle liners	6	31,099
109	F/End Trunnion Liner Rod Mill	240	30,823
110	Locking Collar	24	30,735
111	51/2 Sec Bowl Liners	24	30,192
112	Barrel Liners (End) rod mill	0	30,072
113	Inner liners (End) rod mill	6	29,480
114	Galigher liners short back Plate	8	28,358
115	Survey Equipment	300	27,600
116	D/End Trunnion Liner Ball Mill	600	27,600
117	Card for 2100 and 2300 P and H	89600	27,435
118	Packing 16mm	4	27,148
119	Conv Belt 600mm wide	16	27,104
120	Seal KBC	90	27,000
121	7’ Symons locking Nuts	12	26,628
122	992 Pin 1 V8030 (Cat)*	18	26,487
123	8/6F Throat Bush	30	26,250
124	12x10Fah Impeller Fam 10147-A05	6	26,161
125	8×8 Gland Follower	450	26,100
126	Suction Liner 14×12 HYD	120	25,884
127	F/End Trunnion Liner Ball Mill	24	25,488
128	Conveyer Belt 750 mm wide	14	24,976
129	16G cutting Edges 4T6511	120	24,932
130	Inner Liners (end) Rod Mill	6	24,600
131	18.00×33 32PR-R35 Terex Tyres	60	24,414
132	Diffuser	40	24,120
133	HP700 Tert. Sec. Bowl Liners	2	24,000
134	8/6F Expeller F028XD20	0	23,077
135	RB Impeller 8x6F Warman	60	23,028
136	Bottom Plate Bush Upper P/N BAM22635	60	22,652
137	Hydraulic Pumps and Motors	60	22,500
138	3″ DTV Shaft Sleeve	30	22,110
139	51/2″ Sec Mantle Liners	75	22,004
140	10×10 suction side liner	1	22,000
141	12/10F Frame Place Liner	8	20,416
142	Engine Side Liner 14×12 HYD	30	20,400
143	8/6F Frame Plate Liner-F6036-R26	30	20,091
144	Fluidrive 23″ scoop Type	20	19,760
145	7″ Centre Bushing	192	19,655
146	10×10 Bearing Sparer	4	19,548
147	12/10F Frame Plate Liner	6	19,461
148	Impeller RB 10x8F Warman	6	19,461
149	Throat Liners Back Plate	6	19,459
150	FWD and REV. Firing Cards GD-120	16	19,424
151	6″ Cooper Bearing EX	60	19,200
152	6″ Cooper Bearing GR	60	18,900
153	Socket Liner 51/2	4	18,488
154	18.00R 25-16G Grade Tyres	4	18,270
155	12/10F Throat Bush	4	18,270
156	35/64R33-834 W/Dozer Tyres (Cat)*	9	18,000
157	Feed end Trunnion Liner	1	18,000
158	Drive End Trunnion Liner	20	17,680
159	HP700 Tert. Upper Mantle	75	17,025
160	20″Fluidrive (Sinclair)	75	16,965
161	Nihard Impeller 8x6F	75	16,800
162	10/8F Cover/Liner F8017xR26	120	16,800
163	8/6F Cover Plate Liner-F6017-R26	40	16,800
164	10/8F Frame plate Liner F8036xR26	55	16,775
165	Shaft Sleeve 14×12	6	16,590
166	Insert 14×12 HYD (0770090268)	30	16,216
167	Weir Belts	20	16,200
168	12×10 Fah Volute liner WG 101110-A05	4000	16,000
169	14/12 Mark 1 Shaft	24	15,864
170	Impeller 8×8 HYD (760160338)	10	15,800
171	Huck Bolt Collar P/N SM3LC-2R19	48	14,341
172	10×10 Impeller 530mm Dia	136	14,216
173	Type “C” Vernier	48	14,051
174	100RVSP Impeller	48	14,051
175	Sheave Wheels	64	13,837
176	Concave Upper Liner	2	13,750
177	Concave Middle Liner	4	13,319
178	Mab Screen springs	320	13,200
179	Tumbler Drive GH500500	0	13,000
180	Pinion Rack 45R P/N 733500	2	13,000
181	Brush 2100 P and H	40	12,880
182	Filt. Press I/O Board	40	12,600
183	21 Teeth Pinions	40	12,480
184	Flame Plate Liner 8x6F Warman	75	12,300
185	Suction liner, 10×10 hyd	16	12,240
186	Cover Plate liner 8x6F Warman	0	12,000
187	10×10 Lantern Ring	40	12,000
188	10×10 hyd Impellers (760190155)	6	12,000
189	Inverter Drive P	120	12,000
190	Dispersers Hood	40	12,000
191	Gear box Oil Coolers	30	11,849
192	Shaft Sleeve 8×8 Hyd	24	11,712
193	Dispenser	60	11,527
194	12/10 Gab Expeller Ring GO29-D20	15	11,220
195	14×12 Suction Insert	48	11,051
196	10/8F Frame Plate Insert Liner	30	10,776
197	14×12 Suction Side Liner	30	10,776
198	Concave Lower Liner	4	10,500
199	10×10 End cover	3	10,500
200	8×8 Ring Spacer Bearing	30	10,290
201	150/100 Labour Pump Housing	18	10,242
202	Spider Planetary P/N 1013Z444	30	10,230
203	(Shovel)*	6	10,082
204	Engine Side liner 10x8F Warman	4	10,000
	10×10 Impeller 460mm Dia	50	10,000
205	8×8 Suction liner PVC Nordifa Filter Cloth Inserts 8×8 Hyd (0760130456) 34.00×50 16PR-Low Loader Scamell Belt Filter Spares	8	10,000
	TOTAL	1674423	25,518,620.27

KONKOLA

1	Liner, Cylinder	8	2,780.86
2	Hammer	2	418.14
3	Hea, Cross, rear	4	1,450.88
4	Shell, Guide	1	1,612.09
5	Conveyor belt	68	36,634.76
6	Conveyor belt	3	1,450.88
7	Conveyor belt	7	3,707.81
8	Belting, Flat	38	10,115.87
9	Liner, Wear, Metallic	1	8,34.57
10	Tyre, Pneumatic	2	3,183.88
11	Tyre, Pneumatic	1	16,72.44
12	Tyres 23.50×25 12 Ply	1	4,876.57
13	Tyre, Pneumatic	1	14,468.51
14	Tyre, Pneumatic	2	32,806.05
15	Tyre, Pneumatic	9	98,982.37
16	Inner Tube, Pneumatic Tyre	13	14,871.54
17	Ring, Wearing Balance Disc	4	9,71.03
18	Ring, Wearing Counter Disc	4	9,188.92
19	Impeller, Pump, Centrifugal	2	4,715.37
20	Runner, Rubber	1	7,576.83
21	Wheel Set, Railway	11	67,506.30
22	Brake Shoe, Locomotive	31	5,239.29
23	Sealing Unit, Lower	2	8,423.17
24	Impeller, High Head	1	7,012.59
25	Sealing Unit, Lower	1	5,642.32
26	Sealing Unit, Upper	1	3,627.20
27	Exhausts P/N WL-02-1454/1 10 T	1	5,964.74
28	Wormshafts P/N WL-02-1426/2 10	1	3,748.11
29	Flanges P/N WL-02-1436/6 10 TO	4	3,989.92
30	Wormshafts P/N WL-02-1426/110	2	9,712.85
31	Pellet	2	1,450.88
32	Insert, Buffer	13	5,843.83
33	Wormshafts P/N WL-02-1426/3 10	1	4,836.27
34	Roller, Conveyor	82	14,105.79
35	Gauges P/NFF2448/2 10 TON Clay	2	7,012.59
36	Seal, Brake Cylinder	11	3,304.79
37	Roller, Conveyor	35	5,884.13
38	Rollers Idlers Troughing Jeffr	22	3,909.32
39	Roller, Conveyor	41	9,551.64
40	Packing material	20	84,223.17
41	Roller, Conveyor	15	7,214.11
42	Roller, Conveyor	7	3,707.81
43	Roller, Conveyor	9	1,692.70
44	Ropes Steel wire winders 22mm	50	7,818.64
45	Repair Kit, Diesel engine	2	37,682.62
46	Bushes P/N WL-o2-291/11 10 Ton	9	7,697.73
47	Buffer head	10	10,720.40
48	Liner Mill	8	16,725.44
49	Coil, Enterpole	1	4,352.64
50	Liner Mill	6	8,382.87
51	Lamp, Incandescent	24	6,690.18
52	Brake Shoe, Locomotive	16	3,103.27
53	Springs Chevron Axle Megi P/N	7	2,700.25
54	Insert, Carbon	30	4,191.44
55	Bit, Auger	39	3,385.39
56	Rails 30 Ibs per yard 24 feet	5	4,594.46
57	Rails 81 Ib per yard in 40 ft	8	16,685.14
58	Liner, Wear, Metallic	11	14,629.72
59	Shaft, Drive, Transmission	1	2,861.46
60	Tube, Feed	3	2,216.62
61	Rubbers P/N C4582/3 Clay ton LO	13	17,410.58
62	ANFO	1112	95.919.40
63	Plate, set, wear, tip carrier	7	5,239.29
64	Tip set, Rotor	7	23,858.94
65	Interpole Piece P/N 149583	2	4,312.34
66	Gears Spur 78 Teeth P/N 177243	1	10,115.87
67	Mill Ball	110043	303,355.16
68	Flotation Agent, Mineral Price	1644	10,236.78
69	Frother Flotanal	2267	28,211.59
70	Flotation Agent, Mineral Price	33985	191,879.09
71	Dowfroth 250	6667	143,758.19
72	Housing, Liquid Pump	1	3,546.60
73	Sleeve, Shaft Pump	2	1,853.90
74	Loco Batteries		182,099.39
75	Drill rods		16,350.35
76	Drill twist		1.53
77	Drill rods, rock drill		23,963.32
78	Drill rods, rock Drill		225.18
79	Drill Rods Section Rock Rock Drill		23,611.49
80	Drill Rods Section Rock Rock Drill		21,762.14
81	Drill Rods Section Rock Rock Drill		8,005.31
82	Drill rods, rock drill		35,338.93
83	Drill rods, rock Drill		39,689.69
84	Bit, Rock Drill		21,535.06
85	Bit, Rock Drill
	TOTAL	156468	1,875,276.70

NKANA

1	Crusher Spares	287,000.00
2	Conveyors	231,000.00
3	Air Loaders	191,000.00
4	Cubex (DTH)	207,000.00
5	Main fans	410.000.00
6	Shaft/Haulage Equipment	54,000.00
7	Rock Drill Spares	5,000.00
8	Loader spares	502,000.00
9	Raisehorers	1,633,000.00
10	Boomers	406,000.00
11	Quasars	48,000.00
12	Compressor spares	36,000.00
13	Shaft winder spares	4,000.00
14	Ventilation Equip. spares	4,000.00
15	Other mech.equip. spares	5,000.00
16	Mill balls	395,000.00
17	Activated carbon	114,000.00
18	Stainless cothode sheets	49,000.00
19	Copper knife edges	73,000.00
20	Zinc resin (D2EHPA)	1,000.00
21	Filter rolls	13,000.00
22	Shellsol	52,000.00
23	Coal wankie	92,000.00
24	Pyrogallol	1,283,000.00
25	Borne ash	1,000.00
26	Conveyor belts	2,000.00
27	Anode casting wheel various	74,000.00
28	Casting wheel various spares	36,000.00
29	Rectifier spares	10,000.00
30	Screw volumeter	28,000.00
31	Thermocouple	24,000.00
32	Load cells	12,000.00
33	CT instruments	10,000.00
34	CT Electrical spares	9,000.00
35	S/S roofing sheets	14,000.00
36	Roofing sheets chromadex	97,000.00
37	Mag chrome bricks 450* 150* 76/GMK	141,000.00
38	300* 150* 76 Supper quality Alumina Bricks	726,360.00
39	30* 150* 76 Straights	495,000.00
40	Bullnose set (Bick Type) Refractory Motor	105,000.00
41	Cement fondu	173,000.00
42	Fire clay 40/42% Alumina	6,300.00
43	Magnesite cement (Basifax 45)	5,000.00
44	Plastic mix (Bullnose Set)	3,321.00
45	Castable mix (Hot Glue)	10,000.00
46	Refractory Castable Durax *1600 Coarse	4,350.00
47	Basifax 90Y	7,400.00
48	Hilufax 40	12,000.00
49	Crodaglue	5,000.00
50	Buffer sheets	87,000.00
51	Pump spares	907,000.00
52	Blower spares	97,000.00
53	Instrument spares	17,000.00
54	Electrical spares	18,000.00
55	Milling spares	12,000.00
56	Valve spares and accessories	17,000.00
57	Compressor spares	126,000.00
58	Oils and greases	1,000.00
59	Fibre glass materials	1,000.00
60	Dura pipes	27,000.00
61	Grane spares	7,000.00
62	Electrical spares	11,100.00
63	Instrument spares	169.000.00
64	Fibre glass materials	279.000.00
65	No. 3 other maintenance	37.000.00
66	No. 4 other maintenance	231,000.00
67	A and H shafts	356,000.00
68	Albright solenoids	80,000.00
69	Axles	3,000.00
70	Basement acid proofing material	3,000.00
71	Clarkson feeders	10,000.00
72	Crane rails	4,000.00
73	Cross travel wheel NK T1129	50,000.00
74	DC busbars	75,000.00
75	Holding cylinder	1,000.00
76	Hypalon Roll (5MxIM)	71,000.00
77	Impellers	13,000.00
78	Loco 3 reverser unit	11,000.00
79	Loco battery cells 77	4,000.00
80	Micro switches – PCR	3.000.00
81	Punching cylinder Type 250H/76/40	1.000.00
82	Tyres DWG No. NKT. 1048	22.000.00
83	Wheels R/stock	80,000.00
84	Wheels tyres	6,000.00
85	ZD3 Contractors –LOCOS	19,000.00
86	Wenberg spares	79,000.00
87	Activated carbons	85,000.00
88	Stainless steel cathodes	25,000.00
89	Filter grids	11,000.00
90	Rubber capping boards	37,000.00
91	D2EHPA	17,000.00
92	Filter rolls	20,000.00
93	Shellsol	90,000.00
94	Power plant	709,000.00
95	Water works/services	432,000.00
96	Central maintenance	17,000.00
97	Instrumentation	116,000.00
98	Electrical	171,000.00
99	Drugs and dressing	7,000.00
100	Lab. Chemicals/reagents	118,000.00
101	Stationery	2,250.00
	TOTAL	12,895,831.00

MUFULIRA

1	Iron and steel	585,651.78
2	Electrode paste	495,895.65
3	Process chemicals/reag	450,062.61
4	Refractories	440,321.00
5	Drilling materials	1,928,420.93
6	Mill balls/rods	1,427,271.00
7	Drilling equip. spare	1,804,688.32
8	Shaft/Hoist equip. SP	834,809.30
9	Shaft winder lift spar	10,177.98
10	Crane/wire rope spares	139,161.50
11	Conveyor/feeder spares	985,622.27
12	Conveyor belt/accessor	919,352.83
13	Pump spares	1,013,758.51
14	Compressor spares	21,658.18
15	Vent. Equip. spares	106,276.17
16	Mill ball spares	339,330.13
17	Crusher spares	731,084.93
18	Concentrator spares	99,462.73
19	Furnance spares	67,301.18
20	Drag link chains	567,000.00
21	Refinery spares	61,153.79
22	Smelter spares	495,078.99
23	Support tramming equip.	2,043.82
24	Switch gear spares/acc	253,124.62
25	Electric spares	323,766.00
26	Motor and generators	11,606.06
27	Process control equipment	117,182.76
28	Loader/RTV spares	669,000.00
29	Tyres and Tubes – Heavy D	269,555.40
30	Tyres and Tubes Road Vehicle	76,764.50
31	Loco spares	1,047,675.14
32	Rolling stock spares	2,727.33
33	Machine tools/spares	35,004.14
34	Protective clothing	554,251.35
35	Safety equipment spares	41,032.32
36	Lab equip. spares/H.W.	13,323.75
37	Drugs and dressings	351,171.06
38	Surgery equip. spares	108,994.93
39	Office equip. spares	3,258.35
40	Fixing and fasteners	168,904.36
41	Mech. equipment spares	667,405.03
42	Pipes and fittings	745,232.94
	TOTAL	18,985,563.64
	GRAND TOTAL	59,275,291.61

CUSTOMS AND EXCISE (REMISSION) (TELECEL ZAMBIA LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 113 of 1998

SI 157 of 1998.

1. Title

These Regulation may be cited as the Customs and Excise (Remission) (Telecel Zambia Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 113 of 1998

The Customs and Excise (Remissions) (Telecel Zambia Limited) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) MINES AIR SERVICES LIMITED (OPERATING AS ROAN AIR LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 112 of 1998

SI 158 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) Mines Air Services Limited (Operating as Roan Air Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 112 of 1998

The Customs and Excise (Remissions) Mines Air Services Limited (Operating as Roan Air Limited) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (ZAMBIA ELECTRICITY SUPPLY CORPORATION LIMITED) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 116 of 1998

SI 159 of 1998.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Zambia Electricity Supply Corporation Limited) (Revocation) Regulations.

2. Revocation of S.I. No. 116 of 1998

The Customs and Excise (Remissions), (Zambia Electricity Supply Corporation Limited) Regulations, 1998 are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (SUN INTERNATIONAL (ZAMBIA) LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

SI 53 of 1999.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Sun International (Zambia) Limited) Regulations.

2. Remission of duty

(1) The Commissioner shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Sun International (Zambia) Limited up to a value of approximately 33 million, three hundred and 65 thousand, four hundred United States dollars.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulation 2]

Description of Goods	Value in US $
Construction materials and equipment	11,199,400
Electrical equipment	1,539,800
Air conditioning and ventilation equipment	1,130,800
Ancillary equipment	611,900
Hot water boiler equipment	183,700
Plumbing equipment and other fittings	1,582,600
Bulk wet services equipment and fittings	1,027,300
Bathroom accessories and iron mongery	372,700
Tiling, timber flooring, pergolas and bridges fittings	848,800
Carpets, rugs, mats and other fittings	205,600
Shop fittings and specialised finishes	3,361,300
Softs, furniture, curtains and other furnishings	4,248,600
Landscaping, planting and irrigation equipment	903,500
Motor vehicles, computer and other operational equipment	6,149,400
TOTAL	33,365,400

CUSTOMS AND EXCISE (GENERAL) REGULATIONS

[Section 198]

Arrangement of Regulations

Regulation

PART I
PRELIMINARY

1. Title

2. Interpretation

PART II
FORMS

3. Prescribed forms

4. Forms to be completed in legible manner

PART III
IMPORTATION OF GOODS

5. Operation of pipeline

6. Licensing of customs areas

7. Storage charges for goods for in customs area

8. Inward report of ship, aircraft, trains and vehicles other than railway trains

9. Sealing of unconsumed stores and other sealable goods

10. Discharge of cargo from aircraft

11. Discharge of cargo from ships

12. Report of goods imported or exported though pipeline

13. Retention on board of goods consigned to particulars port or aerodrome

14. Entry of goods imported into Zambia

14A. Entry of goods prior to importation

15. Authority to deliver goods from customs area

16. Entry of ships, aircraft, trains and vehicles other than railway train imported into Zambia otherwise than as cargo

17. Entry of military ship, aircraft and vehicles

18. Entry of ships, aircraft and vehicles engaged in disaster relief

19. Payment of additional duty

20. Entry of visitors motor vehicle when imported temporarily

21. Control of passenger’s baggage

22. Declaration by persons entering Zambia and entry of goods accompanying such persons

23. Entry of passengers baggage and certain small value importations

24. Customs control on goods imported by post

25. Entry of small value importations by post or air freight

26. Accounting for small value importation by post

27. Return of duty free consignment for which bill of entry is not required

28. Declaration by persons importing or exporting currency

PART IV
CUSTOMS CARRIES

29. Application for issue of a customs carrier’s licence

30. Customs carrier’s licence

PART V
EXPORTATION OF GOODS

31. Entry of goods for exportation

32. Permission to load goods for export

33. Permission to load goods into pipeline for export

34. Sealing of non duty paid stores on ship, aircraft trains and vehicle other than railway trains

35. Application for clearance of train or other vehicle

36. An application for clearance of ship

37. Application for clearance of aircraft

38. Failure of ship or aircraft to leave in accordance with clearance

39. Form of Customs and Excise General Registration Certificate

PART VI
WAREHOUSING OF GOODS

40. Application for bonded warehouse licence

41. Bonded warehouse licence

42. Application for renewal of bounded warehouse licence

43. Management of bounded warehouse

44. Procedure for warehousing of excisable goods

45. Procedure for re-warehousing of goods or for removal in bond to another port

46. Procedure for exportation in bond of warehoused goods

47. Responsibility for duty on goods removed or exported in bond

48. Marking of goods to be removed or exported in bond

49. Procedure for removal of goods from warehouse for consumption

50. Procedure for clearance of goods from warehouse for use as ship, aircraft, train or vehicle store

51. Procedure for operation of duty free shop

52. Payment of duty on locally manufactured oil products stored in bonded warehouse

53. Removal of wet goods from warehouse for processing

54. Allowable deficiencies in quantity of warehoused goods

55. Application for permission to export goods as ship, aircraft or vehicle stores

56. Processing or manipulation of goods within warehouse

57. Samples of warehoused goods

58. Abandonment of warehoused goods

59. Missing goods or deficiencies in warehoused stock

60. Goods unaccounted for in warehouse

PART VIA
DETERMINATION OF ORIGIN OF GOODS

60A. Determination of origin of goods

60B. Certificates of origin and fees thereto

60C. Application for advance ruling on origin

PART VII
ORDINARY DUTIES, DUMPING AND COUNTER VAILIGN DUTIES

61. Interpretation

62. Determination of normal value

63. Determination of subsidy

64. Complaint against dumped or subsidised imports

65. Initial investigation of alleged dumped or subsidised goods

PART VIIA
TARIFF CLASSIFICATION OF GOODS

65A. Application for advance tariff ruling

65B. Validity of advance tariff ruling

PART VIII
AGREEMENTS UNDER COMESA

66. Interpretation of terms under COMESA Agreements

67. Suspension and reduction of duties under COMESA Agreement

68. Determination of origin of goods under COMESA

69. Certificates of origin and fees

PART VIIIA
AGREEMENT UNDER SADC

69A. Interpretation

69B. Suspension and reduction of duties under SADC Treaty

69C. Determination of origin of goods under SADC

69D. Certificate of origin and fees

PART VIIIB
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

69E. Interpretation

69F. Determination of origin of goods under Agreement

69G. Certificates of origin and fees in respect thereof

PART VIIIC
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

69H. Interpretation

69I. Determination of origin of goods and fees in respect thereof

69J. Review and modification by Government of India

69K. Review modification by Government of India

69L. Revision of harmonised coding system

PART VIIID
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

69M. Interpretation

69N. Remission of customs duty

69O. Determination of origin of goods under agreement

69P. Certificate of origin and fees

69Q. Anti-dumping and countervailing measures

69R. Safeguard measures

69S. Application of SADC Rules

PART VIIIE
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

69T. Interpretation

69U. Remission of customs duties

69V. Revision of harmonised coding system

69W. Determination of origin of goods under agreement

69X. Certificate of origin and fees

69Y. Anti-dumping and countervailing measures

69Z. Safeguard measures

PART VIIIF

69AA. Interpretation

69AB. Determination of origin of goods

69AC. Certificates of issue

PART IX
VALUE FOR DUTY PURPOSES

70. Goods under hire or lease contract and record of customs valuation assessments

71. Notification of rates of exchange in respect of foreign exchange

PART X
REBATES, REFUNDS AND REMISSIONS OF DUTY.

72. Interpretation

73. Application for refund of duty overpaid

74. Refund or re-mission of duty on goods destroyed o lost by accident while under Customs Division control

75. Remission of duty on warehoused goods not worth duty

76. Refund or remission of duty on defective or faulty goods after release from Customs Division control

77. Refund or remission of excise duty or surtax on destroyed or defective goods or destroyed wet goods

78. Rebate of duty on goods temporarily imported

79. Remission or rebate of duty on goods re-imported

80. Remission or rebate of duty on petty consignments

81. Refund or remission of duty on goods for diplomatic personnel

81A. Remission or refund of duty on goods for diplomatic missions

81B. Refunds and remissions of duty on air time for diplomatic personnel

82. Remission of duty on goods imported temporarily by visitors and tourists

82A. Remission of duty on tourist public material

83. Remission of duty on motor vehicles imported by visitors and tourists

84. Remission of duty on commercial traveller’s sample

85. Remission of duty on new resident’s effects

85A. Remission of duty on deceased person’s effects

86. Remission of duty on traveller’s effects

87. Remission of duty on good used in occupational therapy or training

87A. …

88. Rebate, refund or remission of duty on goods for scientific, relief or other programmes

88A. Rebate, refund or remission of duty on goods for public benefit

88B. Rebate, refund or remission of duty in respect of goods procured by third party

88C. Remission of duty on goods imported for humanitarian purposes

89. Rebate, refund or remission of duty on goods for establishment, rehabilitation, or expansion of business enterprise

89A. Rebate, refund or remission of duty on goods for the assembly of motor vehicles, motor cycles and bicycles

89B. Refund, rebate or remission on machinery, equipment and inputs for roofing materials

89C.

89D. Refund, rebate or remission on machinery, equipment, etc. for use in multi-facility economic zone or industrial park

89E. Rebate, refund or remission of duty for business enterprise in industrial park or multi-facility economic zone

90. Refund or remission of duty on goods for approved technical staff

91. Refund or remission of duty on goods imported or purchased by TAZARA

91A. Refund or remission of duty on goods imported or purchased by Zambezi River Authority

92. Refund or remission of duty on goods for construction or operation of pipeline

93. Refund of duty on fuel, lubricants and other technical supplies used in public transport aircraft

94. Refund or remission of duty on aircraft stores and equipment

95. Remission of duty on airline and airline and airline operators documents

96. Rebates, refund or remission of duty for holder of mining right

97. Remission of excise duty on goods purchased in bond by Zambia Defence Force

98. Rebate or remission of duty on goods imported or purchased by the National Assembly

PART XI
DRAWBACK OF DUTY

99. Interpretation

100. Drawback of duty co-efficient

101. Duty drawback co-efficient

102. Maintenance of records

103. Claims for drawback of duty

104. Drawback on unused goods

PART XII
EXCISE AND SURTAX MANAGEMENT

105. Application for licence to manufacture good subject to excise duty or surtax

106. Licence to manufacture goods subject to excise duty or surtax

106A. Application for cigarette tax stamp

106B. Requirement for registration of manufactures and importers of cigarettes

107. Application for renewal of licence to manufacture goods subject to excise duty or surtax

108. Entry for consumption by manufacturer

109. Warehousing of goods subject to excise or surtax by manufacture

110. Cock s and values to be approved and repairs and alterations to be supervised

111. Markings on rooms, places vessels, utensils, stills and machinery

112. Sampling of hydrocarbon oils on premises licensed in terms of section 97

113. Summary entry on cessation of manufacture

PART XIIA
EXCISE MANAGEMENT ON SERVICES

113A. …

113B. …

113C. Entry for consumption by service providers

113D. Notice on cessation of provision of service

PART XIIB
MANAGEMENT OF SURTAX ON CARBON EMISSIONS

113E. Interpretation

113F. Motor vehicles subject to payment of carbon emission tax

113G. Place of payment of surtax on carbon emissions

113H. Documents to be presented on payment of carbon emissions surtax

113I. Display of carbon emissions tax certificate

113J. Exemptions from payment of surtax on carbon emission

PART XIII
OFFENCES, PENAL PROVISIONS AND PROCEDURE

114. Notice of seizure

115. Admission of offence

116. Distress warrant

117. Officer to show warrant and leave copy at premises

118. Interest payable on late payment

119. Recovery of debt from persons other than principal debtor

PART XIV
GENERAL

120. Requirement to be licensed as Customs Agent

121. Application for customs Agents licence

122. Issue of Customs Agents licence

123. Renewal of Customs Agents Licence

124. Grounds for not licensing or not renewing licence

125. Revocation of licence

126. Appeal against decision not to license or renew licence

127. Transit Goods

128. Storage of goods in customs warehouse

128A. Storage fees payable for goods in customs premises after release from customs control

129. Written authority to act on behalf of another person

130. Corrections to bill of entry subsequent to lodgment

131. Search of persons

132. Proof of identity

133. Care to be exercised in opening of packages

134. Fee to be paid on entry of goods

135. Working hours of Customs Division and fees for attendance

136. Volume conversion

137. Bonds

138. Customs Bond Agreement

138A. Direct trader input

139. Revocation of Statutory Instruments

TWENTY-FIRST SCHEDULE

TWENTY-SECOND SCHEDULE

TWENTY-THIRD SCHEDULE

SI 54 of 2000,

SI 69 of 2000,

SI 78 of 2000,

SI 14 of 2001,

SI 52 of 2001,

SI 53 of 2001,

SI 8 of 2002,

SI 15 of 2002,

SI 96 of 2002,

SI 15 of 2003,

SI 83 of 2003,

SI 17 of 2004,

SI 79 of 2004,

SI 15 of 2005,

SI 53 of 2005,

SI 9 of 2006,

SI 21 of 2006,

SI 15 of 2007,

SI 17 of 2007,

SI 103 of 2007,

SI 11 of 2008,

SI 56 of 2008,

SI 60 of 2008,

SI 8 of 2009,

SI 45 of 2009,

SI 67 of 2009,

SI 78 of 2009,

SI 86 of 2010,

SI 47 of 2011,

SI 54 of 2011,

SI 101 of 2011,

SI 119 of 2011,

SI 130 of 2011,

SI 6 of 2012,

SI 80 of 2012,

SI 42 of 2013,

SI 94 of 2013,

SI 6 of 2015,

SI 18 of 2015,

SI 13 of 2016,

SI 23 of 2016,

SI 84 of 2016,

SI 12 of 2017,

SI 66 of 2018,

SI 74 of 2018,

SI 4 of 2019,

SI 18 of 2019,

SI 65 of 2019,

SI 91 of 2019,

SI 78 of 2020,

SI 47 of 2021,

SI 99 of 2021,

SI 50 of 2022.

PART I
PRELIMINARY

1. Title

These Regulations may be cited as the Customs and Excise (General) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires—

“Act” means the Customs and Excise Act;

“benefit of the public” has the meaning assigned to it in the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009;

[Ins by reg 2 of SI 8 of 2009.]

“carrier” includes the operator of a pipeline, the master of a ship and a person in charge of a vehicle;

“COMESA” means the Common Market for Eastern and Southern Africa;

[Ins by reg 2 of SI 74 of 2018.]

“industrial park” has the meaning assigned to it in the Zambia Development Agency Act, 2006;

[Ins by reg 2 of SI 8 of 2009.]

“open stock” means any goods within Zambia which have been released from customs control in accordance with the Act;

“passenger” means traveller and both expression shall apply as necessary to persons entering or leaving Zambia;

“personal effects” means all articles (new or used) which a traveller may reasonably require for the traveller’s personal use during a journey, taking into account all the circumstances of the journey, but shall not include any goods imported or exported for commercial purposes;

[Ins by reg 2 of SI 9 of 2006.]

“public benefit organisation” has the meaning assigned to it in the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009;

[Ins by reg 2 of SI 8 of 2009.]

“railway vehicle” means a train or a road vehicle used by a railway company or administration for the transport of goods of passengers;

“rewarehousing” means the removal of goods from one warehouse to another;

“rules” means rules made by the Commissioner-General pursuant to section 200 of the Act;

“SADC” means the Southern African Development Community;

[Ins by reg 2 of SI 74 of 2018.]

“SADC Trade Protocol” means the SADC Trade Protocol signed on 24th August, 1996, in Maseru, Lesotho;

[Ins by reg 2 of SI 74 of 2018.]

“tax payer identification number” means the National Registration Card Number or any other number as may be Designated by the Commissioner-General;

“train” means a railway train or part thereof;

“Tribunal” means the Revenue Appeals Tribunal established under the Revenue Appeals Tribunal Act;

[Ins by reg 2 of SI 14 of 2001.]

“ullage” means that part of the original content of any container or package that remains intact in good order following the breakage or loss of any part of such content;

“WTO” means the World Trade Organisation.

[Ins by reg 2 of SI 74 of 2018.]

PART II
FORMS

3. Prescribed forms

(1) Any person transacting business with the Custom and Excise Division shall provide at that person’s own expense such forms as may be necessary to accomplish that business as set out in the Eighth Schedule and any reference in these Regulations to any form or to the numbering and letting thereof shall, unless otherwise stated, be construed as a reference to the form set out in the Eighth Schedule:

Provided that the Commissioner-General may approve the acceptance of forms that are similar but no identical to those specified in the Eighth Schedule.

(2) Any reference to a prescribed form under these Regulations, unless otherwise stated, shall be construed to include a reference to the electronic format of such form.

[Reg 3 subs by reg 2 of SI 15 of 2005.]

4. Forms to be completed in legible manner

All forms required to be completed under these Regulations shall be completed in a legible manner and an officer may reject any form or copy thereof if that officer considers that any part of it is illegible or that it has not been correctly completed.

PART III
IMPORTATION OF GOODS

5. Operation of pipeline

No goods imported by pipeline shall be discharged from that pipeline other than in premises specified in a licence issued pursuant to section 97 of the Act unless those goods have been entered for consumption prior to such discharge.

6. Licensing of customs areas

(1) Any person, being the owner or operator of a suitable area, place or building in or at a customs port of entry, customs aerodrome or inland place may apply in writing to the Commissioner-General to request that such place or building be licensed as a customs area pursuant to section 17 of the Act.

(2) An application for the licensing of a customs area referred to in sub-regulation (1) shall be made in Form CE 17A set out in the Eighth Schedule.

(3) A customs area licence shall be in Form CE 18 set out in the Eighth Schedule and shall be issued upon payment of the prescribed fees as set out in the First Schedule.

(4) Subject to section 17 of the Act, an application for renewal of a customs area shall be made in Form CE 17 set out in the Eighth Schedule.

[Reg 6 subs by reg 3 of SI 15 of 2005.]

7. Storage charges for goods for in customs area

No charge shall be made by the owner or operator of a customs area for the reception of imported goods in such an area during the period of 48 hours, exclusive of any public holiday, from the time the goods are received into that area.

8. Inward report of ship, aircraft, trains and vehicles other than railway trains

The inward report of ships, aircraft, trains and vehicles other than railway trains as required by sections 20, 21, 22, 23 and 24 of the Act shall be made in form CE 1 as set out in the Eighth Schedule.

9. Sealing of unconsumed stores and other sealable goods

All sealable goods in a ship, aircraft, train or vehicle other than a railway train which are not or cannot be entered for consumption shall be placed under seal by an officer and the master of the ship, pilot of the aircraft or the person in charge of the train or other vehicle shall afford every facility for the sealing.

10. Discharge of cargo from aircraft

(1) No goods shall be discharged from any aircraft which has arrived in Zambia from beyond the borders of Zambia until an inward report in terms of regulations 8 has been made and the Commissioner-General has granted permission for discharging the goods.

(2) The discharge of goods shall be carried out at an examination station appointed under section 16 of the Act and all uncustomed goods discharged from an aircraft shall immediately be conveyed to a customs area and the pilot or owner of the aircraft shall be responsible for such conveyance or delivery.

(3) The pilot of the aircraft from which goods have been discharged shall as soon as the discharging operation has been completed, deliver to the Customs Division a statement specifying the packages, if any, as have been reported in terms of Regulations 8 but have not been discharged and the packages, if any, which have been discharged but were not reported.

11. Discharge of cargo from ships

(1) No goods shall be discharged from any ship which has arrived in Zambia from beyond the borders of Zambia until an inward report in terms of regulations 8 has been made and permission for the discharging of goods has been granted by the commissioner-general who may appoint an officer to supervise the discharging operation.

(2) Except with the permission of the Customs Division goods shall be discharged from a ship only between sunrise and sunset.

(3) The discharging of goods from ships shall be carried out at an examination station appointed pursuant to the Act and shall be undertaken in accordance with any instructions given by the Customs Divisions and all uncustomed goods shall be conveyed to a customs are immediately after they have been discharged.

(4) The master of a ship from which goods have been discharged shall as soon as the discharging operation has been completed, deliver to the Customs Division a statement specifying the packages, if any, as have been reported in terms of Regulation 8 but have been discharged but were not reported.

12. Report of goods imported or exported though pipeline

The report of goods imported or exported through a pipeline as required by section 25 of the Act shall be made in Form CE 2 set out in the Eighth Schedule.

13. Retention on board of goods consigned to particulars port or aerodrome

Any permission given pursuant to section 27 of the Act shall be in writing and shall carry the impression of an official Customs Division Stamp over the signature of an identifiable officer.

14. Entry of goods imported into Zambia

(1) Entry of goods imported into Zambia as required by sub-section (2) of section 32 of the Act shall be made in Form CE 20 set out in the Eighth Schedule.

(2) Subject to regulation 19, the entry of goods for consumption on importation shall be effected by the payment of the duty due on the goods from the date of registration or within five days (exclusive of Saturdays and Sundays and on any public holiday) of the issue of an assessment notice.

[Reg 14(2) subs by reg 3 of SI 9 of 2006, am by reg 3 of SI 8 of 2009.]

(3) Except in such circumstances as the Commissioner-General may permit, a separate bill of entry shall be delivered in respect of each consignment of goods imported which, in the opinion of the Commissioner-General, constitutes a separate consignment.

(4) If an importer is unable when effecting entry of goods to present an invoice or other document required to be produced in terms of sub-section (1) of section 34 of the Act, an officer may, pending the production of such invoice or other document, accept a monetary deposit sufficient to safeguard the revenue and shall thereafter allow entry of the goods to be made.

(5) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept a request made in form CE 120, set out in the Eighth Schedule to amend the entry.

(6) Except in such circumstances as the Commissioner-General may permit, no entry of goods shall be made without a tax payer identification number.

[Reg 14(6) ins by reg 2(b) of SI 15 of 2002.]

14A. Entry of goods prior to importation

(1) Subject to the provisions of section 32B of the Act, an application for entry of goods prior to their arrival at a customs port shall be made to the Customs Division not later than five days before the expected date of arrival of the goods.

(2) The Commissioner-General may specify goods to be entered for pre-clearance, subject to such conditions as the Commissioner-General may prescribe.

[Reg 14A ins by reg 4 of SI 9 of 2006.]

15. Authority to deliver goods from customs area

Subject to the other provisions of these Regulations, no goods may be taken or delivered from the customs area other than in accordance with delivery instruments contained in a duly completed release order in form CE 4 set out in the Eighth Schedule.

16. Entry of ships, aircraft, trains and vehicles other than railway train imported into Zambia otherwise than as cargo

(1) A ship, aircraft, train or vehicle other than railway train, engaged in the carriage of freight, cargo or persons to Zambia and thereafter within Zambia shall be deemed to be entered on the lodgment with, and acceptance by, the Customs Division of a duly completed report in form CE 1 set out in the Eighth Schedule.

(2) Except with the written the permission of the Commissioner-General, any foreign ship, aircraft, train or vehicle engaged in the carriage of freight cargo or persons to Zambia shall be required to make exit within 10 days from the date of entry.

[Reg 16(2) am by reg 2 of SI 15 of 2003.]

(3) There shall be charged, levied, collected and paid in respect of any foreign ship, aircraft, train or vehicle that remain in Zambia in contravention of sub-regulation (2) a fee at the rate set out in the First Schedule:

Provided that any ship, aircraft, train or other vehicle that engage in the carriage of goods or persons within Zambia beyond that sanctioned by the terms of any Customs carrier’s licence or otherwise than with the written permission of the Commissioner-general and which remain in Zambia beyond a period of 30 days from the date of first arrival, shall be required, at the direction of the Commissioner general, to be entered for consumption in accordance with the provisions of sub-section (2) of section 32 of the Act.

17. Entry of military ship, aircraft and vehicles

A military ship, aircraft or vehicle visiting Zambia at the invitation of the Republic shall be deemed to be entered on the lodgment of a duly completed inward report in Form CE 1 set out in the Eighth schedule.

18. Entry of ships, aircraft and vehicles engaged in disaster relief

A ship, aircraft, or vehicle visiting Zambia in or during the course of emergency or disaster relief activities shall be deemed to be entered on the lodgment of a duly completed in ward report in Form CE 1 set out in the Eighth Schedule.

19. Payment of additional duty

Where any amount of duty or fine remains unpaid after the day on which it becomes due for payment under the Act, the person liable to pay that duty or fine shall pay an amount in additional duty or fine consisting of interest, on the unpaid the period that the duty on an entry remains unpaid:

Provided that, where the duty on an entry remains unpaid for a period of 30 days from the date of registration on the Customs Computer System, the goods declared on that entry shall be liable to seizure.

[Reg 19 subs by reg 3 of SI 15 of 2002.]

20. Entry of visitors motor vehicle when imported temporarily

(1) Entry of a visitor’s motor vehicle when imported temporarily in accordance with section 34(2)(a) shall be made in Form CE 5 set out in the Eighth Schedule.

[Reg 20 am by reg 2 of SI 17 of 2004; renumbered as 20(1) by reg 5(a) of SI 9 of 2006; subs by reg 2(a) of SI 4 of 2019.]

(2) Entry of a personal motor vehicle transiting through Zambia in accordance with section 34(2)(b) shall be made in Form CE 5A set out in the Eighth Schedule.

[Reg 20(2) ins by reg 2(a) of SI 4 of 2019.]

(3) Despite sub-regulations (1) and (2), a port where an electronic facility is provided for, electronic Form CE 5A set out in the Eighth Schedule shall be used for the entry of a visitor’s motor vehicle when imported temporarily and a personal motor vehicle when transiting through Zambia.

[Reg 20(3) ins by reg 2(a) of SI 4 of 2019; subs by reg 2 of SI 91 of 2019.]

(4) Except with the written permission of the Commissioner-General, any vehicle imported temporarily into Zambia shall be required to make exit within the authorised period.

[Reg 20(2) subs by reg 2 of SI 17 of 2007; renumbered as reg 20(4) by reg 2(b) of SI 4 of 2019.]

(5) There shall be charged, levied, collected and paid in respect of any vehicle which is temporarily imported and remains in Zambia in contravention of sub-regulation (2) a fee at the rate set out in Part 11 of the First Schedule.

[Reg 20(3) subs by reg 2 of SI 17 of 2007; renumbered as reg 20(5) by reg 2(b) of SI 4 of 2019.]

21. Control of passenger’s baggage

A passenger entering Zambia shall not remove any baggage or any other goods accompanying that passenger from customs control, or cause such to be removed until release has been authorised by an officer, and the baggage or goods shall not be delivered by any person responsible for their carriage or safe keeping until the release has been authorised by an officer.

22. Declaration by persons entering Zambia and entry of goods accompanying such persons

(1) Subject to the other provisions of this regulation, entry of goods, not being goods for commercial use, imported by passengers in bagged accompanying them on the same ship, Aircraft, train or vehicle other than a train in accordance with paragraph (b) of sub-section (2) of section 34 of the Act shall be made by declaration in form CE 6 set out in the Eighth Schedule.

(2) Any person entering Zambia shall make a declaration to an officer, verbally or in form CE 6 set out in the Eighth Schedule of all goods or articles in that person’s possession, the importation of which is prohibited or restricted:

Provided that a person shall be allowed to retain any goods the importation of which is restricted if that person has obtained permission to import the goods in terms of the law providing for the restriction.

(3) Notwithstanding sub-regulation (2), where a customs port of entry or customs aerodrome provides a person with a choice to pass through the Customs Division entry point using either a red or green route, the entry by a person into a green route shall be deemed to a declaration by that person that such person does not have in possession—

(a) dutiable goods, other than travellers effects on which a remission of duty has been granted;

(b) goods or articles for commercial use; or

23. Entry of passengers baggage and certain small value importations

Entry of unaccompanied passengers’ baggage pursuant to paragraph (c) of sub-section (2) of section 34 and goods other than goods imported by post in respect of which the total value in any one consignment or shipment does not exceed kwacha equivalent of two thousand United States dollars, pursuant to paragraph (d) of sub-section (2) of section 34 of the Act, shall be made in form CE 7 set out in the Eighth Schedule.

[Reg 23 am by reg 2 of SI 11 of 2008, reg 3 of SI 86 of 2010.]

24. Customs control on goods imported by post

(1) Subject to the terms and conditions imposed by the Commissioner-General, goods imported by post may be removed in sealed bags from the place of importation and conveyed under Customs Division control, to postal premises approved for that purpose by the Commissioner-General.

(2) Sealed bags removed under sub-regulation (1) shall not be opened other than in the presence of an officer who shall separate the contents into—

(a) items for immediate release and discharge into the postal system;

(b) items in respect of which the postal services shall advise the designated addressee that formal Customs Division clearance is required and which are to be held in safe custody by the Postal Services Corporation until the formal clearance is obtained;

(c) items that will be assessed for duty and then released for postal delivery subject to the collection by the customs of the duty so assessed:

Provided that where there is no Customs Officer stationed at any post office, the duty so assessed shall be collected by the Postal Services Corporation.

[Reg 24(2) subs by reg 4 of SI 15 of 2005.]

25. Entry of small value importations by post or air freight

For the purpose of entry and collection of duty on goods imported by post or air freight in respect of which the total value in any one consignment of shipment does not exceed kwacha equivalent of two thousand United States Dollars, the form or label affixed to the parcel, package container or letter packet, or any other declaration made and the statement of value and the particulars as to the nature, quantity and origin of the goods shown in such form, label or other declaration shall, for the purpose of ascertaining the duty payable on the goods or for any other purpose connected with these Regulations, take the place of the bill of entry and the declaration to be made by the importer.

[Reg 25 am by reg 4 of SI 86 of 2010.]

26. Accounting for small value importation by post

Goods imported by post and entered pursuant to regulation 25 shall be accounted for in Form CE 8 set out in the Eighth Schedule.

27. Return of duty free consignment for which bill of entry is not required

Return of a duty fee consignment for which a bill of entry is not required shall be made in Form CE 9 set out in the Eighth Schedule.

28. Declaration by persons importing or exporting currency

Persons importing or exporting currency exceeding the equivalent in value of five thousand United States dollars shall be required, pursuant to section 41 A, to make a declaration in Form CE 10 set out in the Eighth Schedule.

PART IV
CUSTOMS CARRIES

29. Application for issue of a customs carrier’s licence

An application for the issue of a customs carrier’s licence pursuant to section 43 shall be made in Form CE 11 set out in the Eighth Schedule.

30. Customs carrier’s licence

A customs carrier’s licence shall be issued in Form CE 12 set out in the Eighty Schedule subject to the payment of the prescribed fee set out in the First Schedule.

PART V
EXPORTATION OF GOODS

31. Entry of goods for exportation

(1) The entry of goods for export shall, in accordance with sections 47 and 48 of the Act be made-

[Reg 31(1) am by reg 5(a) of SI 15 of 2005.]

(a) in the case of goods other than—

(i) goods to be exported by post or air freight and being of a value not more than 3,000 fee units in any one consignment of shipment;

(ii) travellers vehicles to be exported temporarily;

(iii) visitors vehicle being exported;

(iv) travellers samples being exported temporarily; and

(v) passengers baggage and effects, other than vehicles, not being goods for commercial use;

by the lodgment of a duly completed entry in Form CE 20 set out in the Eighth Schedule;

(b) in the case of goods to be exported by post or air freight and being of a value not more than three thousand fee units in any one consignment or shipment, by the lodgment of a duly completed declaration in Form CE 13 set out in the Eighth Schedule;

(c) in the case of travellers’ vehicles to be exported temporarily, by the lodgment of a duly completed entry in Form CE 14 set out in the Eighth Schedule;

(d) in the case of—

(i) visitors vehicles being exported;

(ii) travellers samples;

(iii) passengers baggage and effects, other than vehicles, not being good for commercial use;

in such manner as the Commissioner-General may direct;

[Reg 31(1)(d) am by reg 2(a)(i) of SI 6 of 2012.]

(e) In the case of mineral or mineral ore, upon verification by the Commissioner-General of the weight and mineral content.

[Reg 31(1)(e) ins by reg 2(a)(ii) of SI 6 of 2012.]

(2) Subject to regulation 19, the entry of goods for export at exportation shall be effected by the payment, within five working days, of the duty due on the goods at the time of presentation of the entry or the registration of the entry on the Customs Computer System.

[Reg 31(2) ins by reg 5(b) of SI 15 of 2005.]

(3) Except in such circumstances as the Commissioner-General may permit, a separate bill of entry shall be delivered in respect of each consignment of goods exported, which in the opinion of the Commissioner-General, constitutes a separate consignment.

[Reg 31(3) ins by reg 5(b) of SI 15 of 2005.]

(4) If an exporter is unable when effecting entry of goods to present an invoice or other documents required to be produced in terms of sub-section (5) of section 47 of the Act, an officer may, pending the production of such invoice or other documents, accept a monetary deposit sufficient to safeguard the revenue and shall thereafter allow entry of the goods to be made.

[Reg 31(4) ins by reg 5(b) of SI 15 of 2005.]

(5) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept the request made in form CE 120 as set out in the Eighth Schedule to amend the entry.

[Reg 31(5) ins by reg 5(b) of SI 15 of 2005.]

(6) Subject to paragraph (a) of sub-regulation (1) any goods entered for export shall be required to exit from Zambia within five days from the date of entry.

[Reg 31(6) ins by reg 5(b) of SI 15 of 2005.]

(7) There shall be charged, levied, collected and paid in respect of any goods that remain in the country beyond the period specified in sub-regulation (2) a fee at the rate set out in the First Schedule.

[Reg 31(7) ins by reg 5(b) of SI 15 of 2005.]

(8) Except in such circumstances as the Commissioner-General may permit, no entry of goods for export shall be made without a taxpayer identification number.

[Reg 31(8) ins by reg 5(b) of SI 15 of 2005.]

(9) The verification of the weight of minerals or mineral ores shall be done by an officer on the basis of the following—

(i) an export permit issued by the Ministry responsible for minerals;

(ii) a mineral analysis certificate and a mineral valuation certificate issued by the Director of Geological Survey;

(iii) a mineral royalty clearance certificate issued by the Zambia Revenue Authority;

(iv) at least two independent weigh bridge reports issued by the responsible Government department, one of which shall be from the port of exit; and

(v) a copy of the dispatch note at the port of exit, duly furnished to the Commissioner-General by an exporter or an agent of the exporter.

[Reg 31(9) ins by reg 2(b) of SI 6 of 2012.]

32. Permission to load goods for export

Except for goods to be exported by pipeline, the impression of an official Customs Division stamp over the signature of an identifiable officer on an entry for the export of the goods and on the associated consignment note, waybill or bill of lading and release order shall be sufficient permission for the loading of goods pursuant to section 48.

[Reg 32 am by reg 4 of SI 15 of 2002.]

33. Permission to load goods into pipeline for export

An operator of pipeline intending to export goods through the pipeline shall provide to the Customs Division prior advice in form CE 2 set out in the Eighth Schedule of the nature and quantity of goods to be exported and the intended date and time of that process and shall not commence any such process or pumping operation without the written permission of an officer.

34. Sealing of non duty paid stores on ship, aircraft trains and vehicle other than railway trains

Where warehoused goods are to be exported in bond as stores for ships, aircraft, trains or vehicles other than trains, they shall be placed under seal in the ship, aircraft or train or vehicle as the case may be and the seal shall not be broken while the ship, aircraft train or other vehicle remains in Zambia.

35. Application for clearance of train or other vehicle

The report and application for clearance required to be made in respect of a train or other vehicle pursuant to section 49 shall be made in form CE 15 set out in the Eighth Schedule.

36. An application for clearance of ship

An application for clearance of a ship to leave Zambia pursuant to section 50 shall be made in form CE 15 set out in the Eighth Schedule.

37. Application for clearance of aircraft

An application for clearance of an aircraft to leave Zambia pursuant to section 50 one shall be made in form CE 15 set out in the Eighth Schedule.

38. Failure of ship or aircraft to leave in accordance with clearance

If a ship or aircraft cleared to leave Zambia delays its departure beyond a period of 24 hours after clearance is given, or call at another port or aerodrome within Zambia before leaving the Republic, the certificate shall be deemed to have lapsed and a new application shall be made in form CE 15 set out in the Eighth Schedule.

39. Form of Customs and Excise General Registration Certificate

Unless otherwise stated in these Regulations, any requirement for a declaration to be made or lodged shall be taken to refer to a declaration in form CE 16 set out in the Eighth Schedule.

PART VI
WAREHOUSING OF GOODS

40. Application for bonded warehouse licence

An application for the licensing of a bonded warehouse pursuant to section 55 of the Act shall be made in from CE 17 set out in the Eighth Schedule.

41. Bonded warehouse licence

A bounded warehouse licence shall be issued in form CE 18 set out in the Eighth Schedule subject to the payment of the prescribed fee as set out in the first Schedule.

42. Application for renewal of bounded warehouse licence

An application for renewal of a bounded warehouse licence pursuant to sub-section (3) section 55 shall be made in form CE 17 set out in the Eighth Schedule.

43. Management of bounded warehouse

(1) The owner or operator of the bonded warehouse shall keep a record in such form or manner as the Commissioner-General may require, of all goods received into or delivered from that bonded warehouse together with the authorities for such receipts and deliveries and shall make the record available for inspection by the Customs Division at any time.

(2) Except with the written permission of the Customs Division, the owner or operator of a warehouse shall not accept into a warehouse any goods other than goods entered for warehousing at that warehouse in form CE 20 set out in the Eighth Schedule and delivered thereto by a customs carrier licensed under sub-section (1) of section 43 of the Act.

(3) Any goods received under this regulation into the warehouse shall be acknowledged by receipt in form CE 19 set out in the Eighth Schedule to be issued forthwith by the owner or operator of the warehouse.

(4) Warehouse goods shall, immediately following their receipt in a warehouse be marked by the owner or operator of the warehouse, on each outside package or container, with details of the date of warehousing, the importer or owner of the goods and such other details as are necessary to identify the content therein.

(5) Warehoused goods shall be stacked or, placed in the warehouse in such manner as will facilitate their inspection by the Customs Division and their safe and secure storage.

(6) Except as may be provided by the Act or these Regulations—

(a) no person other than an officer shall open any package in a warehouse or examine any warehoused goods and, in any case where any such unauthorised action is observed or is suspected to have occurred, the owner or operator of the warehouse shall immediately notify the customs division;

(b) no goods may be taken or delivered from a warehouse other than in accordance with delivery instructions contained on or within a duly completed release order in form CE 4 set out in the Eighth Schedule:

Provided that any such instructions shall be signed by an identified officer and such signature shall be superimposed by the impression of an official Customs Division stamp.

44. Procedure for warehousing of excisable goods

(1) Entry for the warehousing of goods liable to excise duty or surtax shall be effected in Form CE 20 set out in the Eighth Schedule.

(2) Cigarettes shall be warehoused in terms of this regulation in unbroken packages each containing not less than 200 cigarettes.

(3) If any entry made in terms of this regulation is incorrect, the Customs Divisions may, subject to such conditions as the Commissioner-General may impose, accept an application in Form CE 120, set out in the Eighth Schedule to amend the entry.

45. Procedure for re-warehousing of goods or for removal in bond to another port

(1) Entry of goods for removal from a warehouse for re-warehousing at the same port or for in bond carriage to another port, to be entered there for warehousing or consumption, shall be made in Form CE 20 set out in the Eighth Schedule.

(2) In the case of goods removed in bond to another port, the goods shall be conveyed by a licensed customs carrier and shall be delivered to a customs area pending their entry at that port for consumption or re-warehousing:

[Reg 45(2) am by reg 3(a) of SI 15 of 2003.]

Provided that the maximum period for the movement of goods from one bonded warehouse to another shall be five working days.

[Reg 45(2) ins by reg 3(b) of SI 15 of 2003.]

(3) Goods which have been removed in bond from one port to another in terms of this regulation shall, within three days after their arrival at the later port, be entered for re-warehousing and be duly re-warehoused or shall be entered for consumption, failing which they shall be deemed to be forfeited and may be sold or disposed of by the Commissioner general in terms of section 203 to 205 of the Act.

(4) Entry for consumption or re-warehousing at the port of destination shall be made in form CE 20 set out in the Eighth Schedule.

(5) If any entry made in terms of this regulation is incorrect, the Customs division may, subject to such conditions as the Commissioner-General may impose, accept an application in form CE 120 set out in the Eighth Schedule to amend the entry.

46. Procedure for exportation in bond of warehoused goods

(1) Entry of goods for removal from a warehouse for exportation in bond shall be in form CE 20 set out in the Eighth Schedule.

(2) If any entry made in terms of this regulation is incorrect, the Customs Division may, subject to such conditions as the Commissioner-General may impose, accept an application in form CE 120 set out in the Eighth Schedule to amend the entry.

(3) For the purposes of this regulation, the premises of a manufacturer licensed in terms of section 97 of the Act shall be deemed to be a warehouse.

(4) Subject to regulation 47, any goods for exportation in bond shall be removed only by a licensed customs carrier.

[Reg 46(4) ins by reg 6 of SI 15 of 2005.]

(5) Except with the permission of the Commissioner-General, any carrier carrying goods in bond from Zambia shall be required to exit within five days from the date of entry.

[Reg 46(5) ins by reg 6 of SI 15 of 2005.]

(6) There shall be charged, levied, collected and paid in respect of any carrier that remains in Zambia beyond the period specified in sub-regulation (2) a fee at the rate set out in the First Schedule.

[Reg 46(6) ins by reg 6 of SI 15 of 2005.]

47. Responsibility for duty on goods removed or exported in bond

(1) No goods shall be removed in bond or from one bonded warehouse to another other than by a customs carrier licensed in accordance with sub-section (1) of section 43 of the Act.

[Reg 47(1) am by reg 4(a) of SI 15 of 2003.]

(2) Where goods are removed in bond or exported in bond, the customs carrier shall be responsible for the duty on the goods until evidence of safe removal or export is produced to the satisfaction of the Commissioner-General.

[Reg 47(2) am by reg 3 of SI 91 of 2019.]

(3) Subject to the provisions of sub-regulation (2), a customs carrier shall be required to produce proof of exportation of goods in bond within 30 working days from the date of exportation.

[Reg 47(3) ins by reg 4(b) of SI 15 of 2003.]

48. Marking of goods to be removed or exported in bond

A container of goods to be removed or exported in bond shall, before removal or exportation, be marked conspicuously with the words “in bond” subject to the nature of the container and as the circumstances permit.

49. Procedure for removal of goods from warehouse for consumption

[Reg 49(1,2,3) rep by reg 5(a) of SI 15 of 2002.]

(1) Lodgment of the release notice with the owner or operator of the warehouse shall authorise such person to release the goods from the warehouse.

[Reg 49(4) renumbered as 49(1) by reg 5(b) of SI 15 of 2002.]

(2) If any entry made in terms of this regulation is incorrect, the customs division may, subject to such conditions as the Commissioner general may impose, accept an application made in Form CE 120, set out in the Eighth Schedule to amend the entry.

[Reg 49(5) renumbered as 49(2) by reg 5(b) of SI 15 of 2002.]

50. Procedure for clearance of goods from warehouse for use as ship, aircraft, train or vehicle store

(1) The entry of warehoused goods for removal as stores for ships, aircraft, trains or vehicles other than trains, shall be made in Form CE 20 set out in the Eighth Schedule.

(2) The Commissioner-General may determine the quantities of goods of each kind which are to be entered as stores for ships, aircraft, trains or vehicles other than trains taking into account the number of the crew, the passengers and the period during which the ship, aircraft, train or vehicle other than a train is likely to be on its proposed voyage or journey.

(3) Any goods removed under sub-regulation (1) shall be carried by a customs carrier licensed in accordance with the Act who shall be responsible for the duty on the goods until such time as safe delivery of the goods has been effected to the satisfaction of the Customs Division.

(4) Any goods removed and delivered under this regulation shall be replaced under seal in the exporting ship, aircraft, train or other vehicle, by an officer in the manner required by Regulation 48.

(5) If any entry made in terms of this regulation is correct, the Customs Division may, subject to such conditions as the Commissioner General may impose, accept an application made in Form CE 120 set out in the Eighth Schedule to amend the entry.

51. Procedure for operation of duty free shop

(1) Without limiting the generality of regulations 40, 49 and 50, a duty free shop approved by the Commissioner General shall be deemed to be a warehouse:

Provided that—

(a) the owner or person having control of any goods in the shop shall comply with the terms and conditions or operating such a warehouse;

(b) the entry of warehoused goods for removal as duty free stocks shall be effected in Form CE 20 set out in the Eighth Schedule;

(c) goods stored in a duty free shop shall be purchased only by identifiable persons arriving or cleared to depart on an international flight, except that goods purchased by an arriving passenger shall not exceed in value the value specified in regulation 86(2);

[Reg 51(1)(c) subs by reg 3 of SI 4 of 2019.]

(d) any goods sold or disposed of shall be by retail invoice specifying such details as invoice number, flight number and passport number of the purchaser; and

(e) duty free purchases for persons cleared to depart, shall be consumed in the international departure lounge or taken aboard a departing international flight.

[Reg 51(1)(e) subs by reg 3 of SI 4 of 2019.]

(2) Any owner or operator of a duty free shop shall maintain records, in a correct, orderly and itemised manner, of all transactions undertaken and shall submit in such form and manner as may be required by the Commissioner general, a monthly return of such business activities.

52. Payment of duty on locally manufactured oil products stored in bonded warehouse

(1) Pursuant to the provision of paragraph (b) of sub-section (2) of section 58 of the Act, excise or surtax shall be paid as provided for in sub-regulation (2) on locally manufactured hydro carbon oils and oil products removed from a bonded warehouse licensed for the storage of such goods.

(2) An oil marketing company or operator of a bonded warehouse, shall lodge with the Commissioner-General a return of all goods removed under sub-regulation (1) in each accounting period of 10 days, within 5 days following the end of the accounting period, as approved by the Commissioner-General, and all duties due on the goods shall be paid by bank certified cheque or deposited in an account at a bank approved by the Commissioner-General on the fifth day following the end of the accounting period to which the return relates.

[Reg 52(2) subs by reg 2 of SI 130 of 2011, reg 4(a) of SI 91 of 2019.]

(3) Where an oil marketing company or operator of a bonded warehouse fails to lodge with the Commissioner-General a return under sub-regulation (1), the oil marking company or operator of a bonded warehouse shall be liable to pay, in addition to any other duty on the goods—

(a) one thousand penalty units; and

(b) one thousand penalty units for each day that the failure continues.

[Reg 52(3) ins by reg 2 of SI 130 of 2011; subs by reg 4(a) of SI 91 of 2019.]

(4) The Commissioner-General may appoint a taxpayer as an agent to withhold excise duty payable on locally manufactured hydrocarbon oils and oil products removed from a bonded warehouse.

[Reg 52(4) ins by reg 4(b) of SI 91 of 2019.]

53. Removal of wet goods from warehouse for processing

Wet goods may be removed from a warehouse for the purposes described in sub-paragraph (i), paragraph (a) of sub-section (3) of section 58 of the Act without entry or payment of duty on the goods provided that the owner or person having control of such goods shall make an application for permission in Form CE 21 set out in the Eighth Schedule and shall comply with the terms and conditions of any permission so given.

54. Allowable deficiencies in quantity of warehoused goods

(1) Pursuant to paragraph (a) of sub-section (4) of section 58, an officer may make the following allowances in respect of deficiencies in the quantity of warehoused goods—

(a) in the case of motor spirit stored in bulk tanks in a bonded warehoused, actual loss calculated to the nearest litre but not exceeding 0.5 per centum of the motor spirit delivered from the bonded warehouse during each period of one month;

(b) in the case of diesel oil stored in bulk tanks in a bonded warehouse, actual loss calculated to the nearest litre but not exceeding 0.3 per centum of the diesel oil delivered from the bonded warehouse during each period of one month;

(c) in the case of liquefied petroleum gas stored in bulk tanks in a bounded warehouse, actual loss calculated to the nearest litre or kilogramme, as the case may be, but not exceeding 1.0 per centum of the liquefied petroleum gas delivered from the bonded warehouse during each period of one month;

(d) in the case of all other hydrocarbon oils stored in bulk tanks in a bounded warehouse, actual loss calculated to the nearest litre or kilogramme as the case may be, but not exceeding 0.5 per centum of the product actually delivered from the bonded warehouse during each period of one month.

(2) The allowances for warehoused wet goods lost in the following operations shall not exceed the limits indicated hereunder—

Operation	Maximum per cent Loss allowance
(i) racking	1%
(ii) bottling	2%
(iii) blending	1%
(iv) mixing	1%
(v) fining	1%
(vi) blending and bottling	2%
(vii) mixing and bottling	2%
(viii) racking and bottling	2%

(3) The losses referred to sub-regulations (2) shall be calculated as follows—

(i) in the case of ale, beer, stout, cider, and wines, in terms of litres and to the nearest one tenth of a litre; or

(ii) in case of spirits, in terms of alcohol by volume and to the nearest one tenth of alcohol by volume.

55. Application for permission to export goods as ship, aircraft or vehicle stores

An application for permission to export goods as ship, aircraft or vehicle stores in pursuant to section 59 of the Act shall be made in Form CE 22 set out in the Eight Schedule.

56. Processing or manipulation of goods within warehouse

Warehoused goods may be processed or manipulated within such warehoused for the purpose described in section 63 of the Act provided that the owner or person having control of such goods shall first make application for permission in Form CE 21, set out in the Eighth Schedule and thereafter comply with the terms and conditions of any permission so given.

57. Samples of warehoused goods

(1) Application for permission to take a sample of warehoused goods pursuant to section 67 of the Act shall be mad in Form CE 23 set out in the Eighth Schedule.

(2) A sample of warehoused goods shall be taken from or returned to the warehoused only in the presence of an officer.

(3) Where a sample taken from warehoused goods is not returned to the warehoused, duty shall be paid on the goods at the time when the goods from which the sample was taken are cleared from the warehouse:

Provided that the Commissioner General may in any particular case remit the duty on any sample.

58. Abandonment of warehoused goods

If the owner of any warehoused goods wishes to abandon them in terms of section 68A of the Act, the owner shall make written application to that effect to the Commissioner General.

59. Missing goods or deficiencies in warehoused stock

If at any time warehoused goods are found to be missing or deficient beyond the deficiency allowance under the act or these Regulations, duty shall be due and payable on the goods in terms of section 58 of the Act on the issue by the Customs Division of a notice of claim in form CE 20 set out in the Eighth Schedule.

60. Goods unaccounted for in warehouse

Any goods found in a warehouse which cannot be properly accounted for by the owner or occupier of the warehouse shall be deemed to be uncustomed goods and shall be—

(a) entered for warehoused and duly warehoused or;

(b) entered for consumption and removed from the warehouse:

Provided that where the importation of goods is prohibited or restricted, the goods shall be forfeited and dealt with as directed by the Commissioner general.

PART VIA
DETERMINATION OF ORIGIN OF GOODS

[Part VIA ins by reg 3 of 17 of 2004.]

60A. Determination of origin of goods

The determination of the origin of any goods for the purposes of import and export shall be in accordance with the provisions of section 73 of the Act:

Provided that where any goods satisfy the terms of conditions of any international agreement that Zambia is a signatory to, the determination of the origin of those goods shall be in accordance with that particular agreement.

[Reg 60A ins by reg 3 of 17 of 2004.]

60B. Certificates of origin and fees thereto

(1) On application being made by an exporter of goods from Zambia, the Customs Division shall, where those goods comply with the terms and conditions of section 73 of the Act or of any terms and conditions of any international agreement that Zambia is a signatory to, issue a certificate of origin for such goods.

(2) A certificate of origin referred to in sub-regulation (1) shall be issued upon payment of the fee set out in Part 6 of the First Schedule.

[Reg 60B ins by reg 3 of SI 17 of 2004.]

60C. Application for advance ruling on origin

A person shall apply for an advance ruling on origin of goods pursuant to section 73A of the Act in Form CE 37A set out in the Eighth Schedule.

[Reg 60C ins by reg 2 of SI 12 of 2017.]

PART VII
ORDINARY DUTIES, DUMPING AND COUNTER VAILIGN DUTIES

61. Interpretation

In this Part “like goods” means goods which are identical, that is, alike in all respect to those that are under consideration of, in the absence of such goods, others which are not alike in all respects but have all essential characteristics closely resembling those of the goods, under consideration.

62. Determination of normal value

(1) For the purposes of sections 75, 75A, 75B, 75C, 75D and 75E of the Act, the normal value of any goods exported or to be exported to Zambia shall be the price paid for like goods when sold in the ordinary course of trade for consumption in the country of export in sales that are arms length transactions by the exporter or if like goods are not sold by the exporter by other sellers of like goods.

(2) Where the Minister is satisfied that the normal value of goods cannot be determined under sub-regulation (1) for reason that—

(a) like goods are not sold in the ordinary course of trade for consumption in the country of export in sales that are arms length transactions by the exporter and it is not practicable to obtain within a reasonable time information in relation to sales by other sellers of like goods that would be relevant for the purposes of determining a price under sub-regulation (1); or

(b) the situation in the market is such that sales in that market that would otherwise be relevant for the purposes of determining a price under sub-regulation (1) are not suitable for determining such a price, the normal value shall be the sum of—

(i) such amount as determined by the Minister to be the cost of production or manufacture of the goods in the country of export;

(ii) such amounts as the Minister determines would be reasonable amount for administrative and selling costs, delivery charges and other charges incurred in the sale; or

(iii) an amount calculated in accordance with such rate as the Minister determines would be the rate of profit on the sale having regard to the rate of profit normally realised on sale of goods of the same general category in the domestic market of the country of export of the goods.

63. Determination of subsidy

For the purposes of sections 75, 75A, 75B, 75C, 75D and 75E of the Act, the amount of any subsidy on any imported goods shall be determined in such manner as the Minister may direct but shall not be more than the difference between the export price and the normal value as determined in accordance with Regulation 62.

64. Complaint against dumped or subsidised imports

Pursuant to the provisions of section 75B of the Act, any person being a resident in Zambia, acting by or on behalf of the domestic industry, who considers that imported goods are being dumped or subsidised and by reason thereof material injury to an industry has been or is being caused or is threatened or that the establishment of an industry has been or is being materially retarded may make a complaint against such practice by lodging with the Commissioner General a duly completed form or complaint in Form CE 24 set out in the Eighth Schedule together with the prescribed fee there for as set out in the first Schedule.

65. Initial investigation of alleged dumped or subsidised goods

The Commissioner-General shall, within a period of 60 days from the receipt of a duly completed complaint lodged in accordance with Regulations 64 undertake an initial investigation of the circumstances and report to the Minister recommending whether or not a provisional dumping or countervailing duty should be imposed in accordance with the provisions of section 75B of the Act.

PART VIIA
TARIFF CLASSIFICATION OF GOODS

[Part VIIA ins by reg 3 of SI 11 of 2008.]

65A. Application for advance tariff ruling

An application for an advance tariff ruling under section 84Cof the Act shall be made in Form CE 37 set out in the Eighth Schedule.

[Reg 65A ins by reg 3 of SI 11 of 2008.]

65B. Validity of advance tariff ruling

An advance tariff ruling issued under section 84C of the Act shall be valid for a period of 12 months from the date of issue.

[Reg 65B ins by reg 3 of SI 11 of 2008.]

PART VIII
AGREEMENTS UNDER COMESA

66. Interpretation of terms under COMESA Agreements

In this Part, unless the context otherwise requires—

“COMESA” means the Common Market for Eastern and Southern Africa established by Article 1 of the Treaty;

“Member State” means a member of COMESA; and

“Treaty” means the Treaty for the establishment of COMESA.

[Reg 66 subs by reg 2 of SI 78 of 2009.]

67. Suspension and reduction of duties under COMESA Agreement

(1) any goods originating in a Member State of the Common Market for Eastern and Southern Africa (COMESA) shall be liable to customs duty at the rate appearing in the customs tariff set out in the First Schedule of the Act but which shall be suspended—

(a) by 100 per cent to an effective rate of zero per cent;

(b) in the case of Swaziland, which is under a derogation until 31st October, 2008, at the rate of 60 per cent of the substantive rate on COMESA originating products.

[Reg 67 subs by reg 3 of SI 52 of 2001; reg 67(1)(b) subs by reg 2 of SI 79 of 2004; am by reg 2 of S I 53 of 2005, am by reg 2 of 15 of 2007.]

(2) The suspension of duty referred to in sub-regulation (1) shall apply to goods supplied from a Member State and qualifying as originating from a Member State in terms of the Protocol on the Rules of Origin set out in Article 15 of Annex III to the Treaty.

68. Determination of origin of goods under COMESA

The origin of any goods shall be determined in accordance with the Protocol on the rules of Origin set out in Article 15 of Annex III of the Treaty and an importer of qualifying goods who wishes to claim such suspended duty rate shall lodge with the entry a certificate of origin.

69. Certificates of origin and fees

(1) On application made by an exporter of goods from Zambia, the Customs Division may, where in accordance with the terms and conditions of any relevant international agreement that Zambia is signatory to, issue a Certificate of Origin on the origin of such goods.

(2) There shall be charged, levied, collected and paid in respect of every Certification of Origin issued by the Customs Division under sub-regulation (1), a fee at the rate out in the First Schedule.

(3) Despite sub-regulations (1) and (2), an exporter of goods whose value threshold is set out in any international agreement that Zambia is a party to may be issued with a Simplified Certificate of Origin without payment of a fee.

[Reg 69(3) ins by reg 5 of SI 91 of 2019.]

PART VIIIA
AGREEMENT UNDER SADC

[Part VIIIA ins by reg 2 of SI 53 of 2001.]

69A. Interpretation

In this Part, unless the context otherwise requires—

“Member State” means a Member State of SADC as defined in the Treaty;

“SADC” means the Southern African Development Community;

“SADC Trade Protocol” means the Protocol on Trade in the Southern African Development Community concluded under Article 22 of the Treaty; and

“Treaty” means the Treaty of the Southern African Development Community.

[Reg 69A ins by reg 2 of SI 53 of 2001.]

69B. Suspension and reduction of duties under SADC Treaty

(1) Except as provided in sub-regulation (2), any goods originating in a SADC Member State and listed in the Ninth and Tenth Schedules, shall be liable to the customs duty rate set out in the First Schedule to the Act which shall be suspended at the rate set out in the Ninth and Tenth Schedules in each year:

Provided that—

(a) the originating Member State has implemented the SADC Trade Protocol; and

(b) the goods satisfy the applicable rules of origin as set out in Annex I and Appendix I to Annex I of the SADC Trade Protocol;

[Reg 69B(1) subs by reg 2 of SI 103 of 2007; Reg 69B(1) proviso (b) subs by reg 3(a) of SI 78 of 2009.]

(2) Wherever in column (3) of the List of Working or Processing Carried out on Non-originating Materials that confers Originating Status set out in the Appendix I to Annex I of the SADC Trade Protocol, the words “NO AGREED RULE = NO PREFERENTIAL TREATMENT” appear, the goods classified under such chapters or headings shall not qualify for preferential treatment and the substantive tariff rates prescribed in the First Schedule to the Customs and Excise Act shall apply to such goods.

[Reg 69B(2) am by reg 3(b) of SI 78 of 2009.]

(3) The provisions of the SADC Trade Protocol shall have force and effect notwithstanding anything to the contrary contained in the Ninth and Tenth Schedule.

[Reg 69B ins by reg 2 of SI 53 of 2001; 69B(3) ins by reg 3(c) of SI 78 of 2009.]

69C. Determination of origin of goods under SADC

The origin of goods shall be determined in accordance with the rules of origin set out in the Annex I and Appendix I of Annex I of the SADC Trade Protocol and an importer of qualifying goods who wishes to claim such suspended duty rates shall lodge, with the entry, a certificate of origin.

[Reg 69C subs by reg 4 of SI 78 of 2009.]

69D. Certificate of origin and fees

(1) On application made by an exporter of goods from Zambia, the Customs and Excise Division shall, where those goods comply with the terms and conditions of the SADC Trade Protocol issue a certificate of origin on the origin of such goods.

(2) There shall be charged, levied, collected and paid in respect of every certificate of origin issued by the Customs Division under sub-regulation (1) a fee at the rate set out in the First Schedule.

[Reg 69D ins by reg 2 of SI 53 of 2001.]

PART VIIIB
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

[Part VIIIB ins by reg 6 of SI 9 of 2006.]

69E. Interpretation

In this part, unless the context otherwise requires—

“Agreement” means the Special Preferential Tariff Treatment for the Least Developed Countries of Africa Agreement between the People’s Republic of China and the Republic of Zambia effected on 1st January, 2005;

“China” means the customs territory of the People’s Republic of China but does not include the customs territory of Hong Kong, Macao and Taiwan.

“product list” means the list of products which qualify for preferential tariff treatment under the Agreement and set out in the Twelfth Schedule.

[Reg 69E ins by reg 6 of SI 9 of 2006.]

69F. Determination of origin of goods under Agreement

The origin of goods on the product list when exported to China shall be determined in accordance with the rules of origin set out in the Thirteenth Schedule.

[Reg 69F ins by reg 6 of SI 9 of 2006.]

69G. Certificates of origin and fees in respect thereof

(1) On application being made by an exporter of goods from Zambia, the Customs Division shall, where those goods comply with the terms and conditions of the Agreement, issue a certificate of origin for those goods in Form SPT1 set out in the Fourteenth Schedule.

(2) A certificate of origin referred to in sub-regulation (1) shall be issued upon payment of the fee set out in the First Schedule.

[Reg 69G ins by reg 6 of SI 9 of 2006.]

PART VIIIC
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

[Part VIIIC ins by reg 2 of SI 80 of 2012.]

69H. Interpretation

In this Part, unless the context otherwise requires—

“Agreement” means the Duty Free Preference Scheme by the Government of India for Least Developed Countries which came into effect in 2008;

“eligible goods” means the products not included in the Product Exclusion List;

“India” means the customs territory of the Republic of India; and

“Product Exclusion List” means the list of products which do not qualify under the Agreement as set out in the Fifteenth Schedule.

[Reg 69H ins by reg 2 of SI 80 of 2012.]

69I. Determination of origin of goods and fees in respect thereof

(1) The origin of eligible goods, when exported to India, shall be determined in accordance with the rules of origin set out in the Sixteenth Schedule.

(2) The determination of the origin of goods does not apply to the goods excluded under the Product Exclusion List.

[Reg 69I ins by reg 2 of SI 80 of 2012.]

69J. Review and modification by Government of India

(1) The Customs Division shall, on application made by an exporter of goods from Zambia, issue a certificate of origin for the goods if—

(a) the goods are not on the Product Exclusion List; and

(b) the goods comply with the terms and conditions of the Agreement.

(2) A certificate of origin referred to in sub-regulation (1) shall be in Form DFTPI-LDC1 set out in the Seventeenth Schedule and shall be issued upon payment of the applicable fee set out in the First Schedule.

[Reg 69J ins by reg 2 of SI 80 of 2012.]

69K. Review modification by Government of India

(1) The Government of India may in accordance with the Agreement, modify the rules and operation certification procedures.

(2) Where the rules and operation certification procedures are modified by the Government of India pursuant to sub-regulation (1), the modification shall supersede the procedures and rules of origin set out in the Sixteenth Schedule.

[Reg 69K ins by reg 2 of SI 80 of 2012.]

69L. Revision of harmonised coding system

Where the harmonised system of coding changes as a result of the periodic revision of the codes by the World Customs Organisation, the description of goods in the initial code under the agreement shall continue to be treated as eligible goods and a reference to an initial code shall be deemed to be a reference to the revised code in accordance with the rules of interpretation of the harmonised system of coding set out in the customs tariff in the First Schedule to the Act.

[Reg 69L ins by reg 2 of SI 80 of 2012; subs by reg 2 of SI 42 of 2013.]

PART VIIID
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

[Part VIIID ins by reg 3 of SI 74 of 2018.]

69M. Interpretation

In this Part, unless the context otherwise requires—

“Agreement” means the bilateral trade agreement between the Government of the Republic of Zambia and the Government of the Republic of Angola for the promotion and development of trade signed on 21st January, 2016;

“Angola” means the customs territory of the Republic of Angola;

“Contracting Parties” means the Government of the Republic of Zambia and the Government of the Republic of Angola;

“inferior price” means the price at which a product is exported from either contracting party if that price is less than the comparable price, in the ordinary course of trade of the product when destined for consumption in the exporting country.

[Reg 69M ins by reg 3 of SI 74 of 2018.]

69N. Remission of customs duty

(1) Any goods listed in the Eighteenth Schedule originating from Angola are liable to the customs duty rate specified in the Customs Tariff set out in the First Schedule to the Act, but which is suspended by 100 per cent to an effective rate of zero per cent of the substantive tariff rate.

(2) The suspension of duty referred to in sub-regulation (1) applies to goods that qualify as originating from Angola in terms of the applicable rules of origin as set out in Annex I and Appendix I of the SADC Trade Protocol.

(3) Wherever in column (3) of the List of Working or Process carried out on non-originating materials that confers originating status set out in Appendix I to Annex I of the SADC trade Protocol, the words A NOT AGREED RULE – NO PREFERENTIAL TREATMENT@ appear, the goods classified under such chapters or headings shall not qualify for preferential treatment and the substantive tariff rates prescribed in the First Schedule to the Act shall apply.

[Reg 69N ins by reg 3 of SI 74 of 2018.]

69O. Determination of origin of goods

The origin of goods for export to, or import from, the contracting parties shall be determined in accordance with the rules of origin set out in Annex I and Appendix I of Annex I of the SADC Trade Protocol and an importer of qualifying goods who wishes to claim such suspended duty rates shall lodge, with the entry, a certificate of origin.

[Reg 69O ins by reg 3 of SI 74 of 2018.]

69P. Certificate of origin and fees

(1) An exporter of goods listed in the Nineteenth Schedule from Zambia, may apply for a certificate of origin in the prescribed manner upon payment of the fee set out in the First Schedule.

(2) The Customs and Excise Division shall, where the goods referred to in sub-regulation (1) comply with the terms and conditions of the SADC Trade Protocol, issue the exporter with a certificate of origin of the goods.

[Reg 69P ins by reg 3 of SI 74 of 2018.]

69Q. Anti-dumping and countervailing duties

(1) Despite the provisions of regulation 69O, dumping and countervailing duties may be imposed where the Customs and Excise Division has verified that the goods are being traded at an inferior price or subsidised, thereby prejudicing and causing injury to the domestic industry.

(2) The countervailing or anti-dumping duties referred to in sub-regulation (1) shall be equivalent to the subsidy or level of dumping to prevent injury in compliance with the rules under the SADC Trade Protocol.

[Reg 69Q ins by reg 3 of SI 74 of 2018.]

69R. Safeguard measures

(1) Despite the provisions of regulation 69O, a safeguard measure may be imposed where a product has been imported in such quantities, absolute or relative, as may cause or threaten to cause serious injury to the domestic production of like products.

(2) A serious injury referred to in sub-regulation (1) is determined in accordance with the rules of the WTO Agreement on safeguards and applicable rules under SADC.

(3) Application of safeguard measures shall be extended to all imports of same goods originating from third countries.

[Reg 69R ins by reg 3 of SI 74 of 2018.]

69S. Application of SADC Rules

Any matter related to customs not expressly mentioned under these Regulations and the agreement shall be administered in accordance with the rules applicable under the SADC Trade Protocol.

[Reg 69S ins by reg 3 of SI 74 of 2018.]

PART VIIIE
SPECIAL PREFERENTIAL TARIFF TREATMENT AGREEMENT

[Part VIIIE ins by reg 3 of SI 74 of 2018.]

69T. Interpretation

In this Part, unless the context otherwise requires—

“Agreement” means the bilateral trade agreement between the Government of the Republic of Zambia and the Government of the Republic of Democratic Republic of Congo for the promotion and development of trade signed on 26th January, 2016;

“Congo” means the customs territory of the Democratic Republic of Congo;

“Contracting Parties” means the Government of the Republic of Zambia and the Democratic Republic of Congo;

“Treaty” means the Treaty of the Common Market for Eastern and Southern Africa.

[Reg 69T ins by reg 3 of SI 74 of 2018.]

69U. Remission of customs duties

(1) Any goods originating from the Congo and listed in the Twentieth Schedule are liable to customs duty rate specified in the Customs Tariff set out in the First Schedule to the Act, but which is suspended by 100 per cent to an effective rate of zero per cent of the substantive tariff rate.

(2) The suspension of duty referred to in sub-regulation (1) applies to goods in terms of the SADC Trade Protocol on the Rules of Origin set out in Article 15 of Annex III to the Treaty.

(3) Despite sub-regulations (1) and (2), the description of goods of heading 2201 and heading 2202 are excluded from remission of customs duties.

[Reg 69U ins by reg 3 of SI 74 of 2018.]

69V. Revision of harmonised coding system

Where the harmonised system of coding is changed as a result of the periodic revision of the codes by the World Trade Organisation, the description of the goods initially included under the Agreement shall continue to be treated as included and a reference to an old code shall be deemed to be a reference to the revised code in accordance with the rules of interpretation of the harmonised system of coding set out in the Customs Tariff in the First Schedule to the Act.

[Reg 69V ins by reg 3 of SI 74 of 2018.]

69W. Determination of origin of goods under agreement

The origin of goods for export to, or import from, the contracting parties shall be determined in accordance with the Protocol on the Rules of Origin set out in Article 15 of Annex III of the Treaty and an importer of qualifying goods who wishes to claim such suspended duty rates shall lodge, with the entry, a certificate of origin.

[Reg 69W ins by reg 3 of SI 74 of 2018.]

69X. Certificate of origin and fees

(1) An exporter of goods from Zambia listed in the Twentieth Schedule, may apply for a certificate of origin in the prescribed manner upon payment of the fee set out in the First Schedule.

(2) The Customs and Excise Division shall, where the goods referred to in sub-regulation (1) comply with the terms and conditions of the COMESA Treaty, issue the exporter with a certificate of origin of the goods.

[Reg 69X ins by reg 3 of SI 74 of 2018.]

69Y. Anti-dumping and countervailing measures

(1) Despite the provisions of regulation 69W, dumping and countervailing duties may be imposed where it has been verified that the goods are being traded at inferior price or subsidised, thereby prejudicing and causing injury to the domestic industry.

(2) The countervailing duties or anti-dumping duties referred to in sub-regulation (1) shall be equivalent to the subsidy or level of dumping to prevent injury in compliance with the rules under the WTO.

[Reg 69Y ins by reg 3 of SI 74 of 2018.]

69Z. Safeguard measures

(1) Despite the provisions of regulation 69W, safeguard measures may be imposed where a product has been imported in such quantities, absolute or relative, as may cause or threaten to cause serious injury to the internal production of like products.

(2) A serious injury referred to in sub-regulation (1) shall be determined in accordance with the rules of the WTO Agreement on safeguards of any regional agreements that the contracting parties are party to.

(3) Application of safeguard measures shall be extended to imports of the same goods originating from third countries.

[Reg 69Z ins by reg 3 of SI 74 of 2018.]

PART VIIIF

[Part VIIIF ins by reg 2 of SI 65 of 2019.]

69AA. Interpretation

In this Part, unless the context otherwise requires—

“Agreement” means the Duty Free Preference Scheme by the Government of Republic of South Korea for Least Developed Countries which came into effect in 2012;

“eligible goods” means the products not included in the product exclusion list;

“product exclusion list” means the list of products which do not qualify under the agreement as set out in the Twenty-First Schedule;

“Scheme” means the Duty Free Tariff Preference Scheme by the Government of South Korea for Least Developed Countries; and

“South Korea” means the customs territory of the Republic of South Korea.

[Reg 69AA ins by reg 2 of SI 65 of 2019.]

69AB. Determination of origin of goods

(1) The origin of eligible goods when exported to South Korea shall be determined in accordance with the rules of origin set out in the Twenty-Second Schedule.

(2) The determination of the origin of goods does not apply to the goods excluded under the product exclusion list.

[Reg 69AB ins by reg 2 of SI 65 of 2019.]

69AC. Certificates of issue

(1) On an application being made by an exporter of goods from Zambia, the Customs Division shall where those goods comply with the terms and conditions of the Agreement, issue a certificate of origin for those goods as set out in the Twenty-Third Schedule.

(2) A certificate of origin referred to in sub-regulation (1) shall be issued on payment of the fee set out in the First Schedule.

[Reg 69AC ins by reg 2 of SI 65 of 2019.]

PART IX
VALUE FOR DUTY PURPOSES

70. Goods under hire or lease contract and record of customs valuation assessments

(1) For the purpose of section 85 of the Act, the value of any goods imported under a hire or leasing contract shall be the total rental or lease charge paid or payable as the case may be, adjusted in accordance with the Fifth Schedule.

(2) Where goods imported under a hire or leasing contract are sold or disposed of in Zambia after the expiry of the hire or leasing contract, the Commissioner-General shall, for purposes of determining the amount payable on those goods, take into consideration the actual value of the goods, and any factors that may affect the value at the time of entry for sale or disposal, but shall exclude any duties or taxes previously paid for the cost of the hire or lease.

[Reg 70(2) ins by reg 7(a) of SI 9 of 2006.]

(3) All documents, records and information necessary to establish the accuracy of any assessment made pursuant to the provisions of section 85 of the Act shall be kept and maintained for a period of not less than six years from the date of any entry made involving such assessment.

[Reg 70(2) renumbered as 70(3) by reg 7(b) of SI 9 of 2006; am by reg 2 of SI 23 of 2016.]

71. Notification of rates of exchange in respect of foreign exchange

(1) The rates of exchange determined by the Commissioner-General pursuant to section 87 of the Act shall be determined in respect of each consecutive period of two weeks and shall be notified on the first day of each such period by publication in a daily newspaper of general circulation in Zambia.

(2) The rates of exchange determined by the Commissioner-General shall be the median of the ruling exchange rates obtainable from any four leading commercial banks in Zambia:

Provided that where the Commissioner-General considers that special circumstances exist, the rates of exchange shall be such rates of exchange as the Commissioner-General may determine.

[Reg 71 subs by reg 2 of SI 96 of 2002.]

PART X
REBATES, REFUNDS AND REMISSIONS OF DUTY.

72. Interpretation

In this part unless the context otherwise requires—

“remission” means the granting of an exemption from having to pay duty that would otherwise be payable and the word “remit” shall be construed accordingly;

“refund” means a refund of duty that has previously been paid and the expressions a “refund” and “to refund” shall be construed accordingly; and

“rebate” means a partial remission of duty payable or a partial refund of duty paid.

73. Application for refund of duty overpaid

An application for refund of duty overpaid shall be made in writing to the Commissioner-General.

74. Refund or re-mission of duty on goods destroyed o lost by accident while under Customs Division control

(1) Subject to the provisions of this regulation, the Commissioner General may grant a refund or remission of duty, on goods that before their removal from Customs Division control were destroyed by accident or lost, without going into consumption without the wilful act or negligence of any person for the time being responsible for, or in charge of control of, such goods:

Provided that such refund or remission shall be granted only if the Commissioner-General is satisfied that every effort was made and precaution taken to prevent the loss or destruction of the goods.

(2) An importer or owner of goods wishing to claim a refund or remission of duty in terms of this regulation shall make an application in writing to the Commissioner-General.

75. Remission of duty on warehoused goods not worth duty

(1) The Commissioner-General may grant a remission of duty on goods whose worth is less than the duty thereon if the worth is established to satisfaction of the Commissioner-General and provided that such goods are destroyed in such manner as the Commissioner General may direct under the supervision of an officer authorised for that purpose.

(2) Any application for remission under this Regulation shall, be made in writing by the owner of the goods and shall, include an undertaking to pay all expenses involved in the destruction of the goods and the attendance of the supervising officer.

76. Refund or remission of duty on defective or faulty goods after release from Customs Division control

(1) Subject to the other provisions of this regulation, the Commissioner-General may grant a refund of customs duty, excise duty and surtax paid in respect of imported goods which, after release from customs control, are found to be defective as a result of faulty manufacture or production or non-conformance with the importer’s specifications given to the manufacturer, producer or supplier at the time the goods were ordered.

[Reg 76(1) subs by reg 3(b) of SI 12 of 2017.]

(2) The Commissioner-General may, where the goods referred to in sub-regulation (1) are to be re-exported and an export duty is payable for that re-export, remit the export duty.

[Reg 76(2) ins by reg 3(b) of SI 12 of 2017.]

(3) An importer may apply for a refund under this regulation in writing within six months of the date on which duty was paid on the goods.

[Reg 76(3) ins by reg 3(b) of SI 12 of 2017.]

(4) An application for a refund referred to in sub-regulation (3) shall be accompanied by—

(a) the full particulars of the goods imported, including all invoices relating thereto;

(b) the full details of the customs entry made thereto;

(c) a written statement as to the nature, cause and extent of the defect which is the subject of the claim together with correspondence with the manufacturer, producer or supplier of the goods concerning the defect and copies of the relevant insurance or other claims so made; and

(d) any other information that may be required in a particular case by the Customs Division.

[Reg 76(4) ins by reg 3(b) of SI 12 of 2017.]

(5) No refund shall be made unless the goods are destroyed under the supervision of an officer according to terms and conditions set by the Commissioner-General.

[Reg 76(2) renumbered as 76(5) by reg 3(c) of SI 12 of 2017.]

(6) The cost of destruction of goods under sub-regulation (2) and the expense of any officer supervising the destruction shall be met by the applicant and may be deducted from the amount of refund before payment thereof is made.

[Reg 76(3) renumbered as 76(6) by reg 3(c) of SI 12 of 2017.]

77. Refund or remission of excise duty or surtax on destroyed or defective goods or destroyed wet goods

(1) Subject to the other provisions of this regulation, the Commissioner-General may grant a refund or remission for any excise duty or surtax paid or payable on goods manufactured in Zambia which are found to be defective as a result of faulty manufacture or production:

Provided that any application for such refund or remission shall be made in writing by the manufacturer and goods returned unused within six months of the date of removal from licensed premises stating—

(a) the purpose for which they are to be returned;

(b) full details as to the nature, quantity, weight or volume of goods;

(c) the date on which they were produced or manufactured and the date on which they were removed from the licensed premises; and

(d) the nature and cause of defect in the goods.

(2) A refund of excise duty paid on wet goods destroyed shall be granted if the Commissioner-General is satisfied that—

(a) the goods have not been removed from the vessel in which they were placed by the manufacturer or brewer for the purposes of bottling, canning or other package;

(b) no substance, other than fining for the purpose of clarification, has been added to such goods subsequent to their removal from the licensed premises.

(3) No refund shall be made unless the goods are destroyed under the supervision of an officer according to terms and conditions set by the Commissioner-General.

(4) The costs of any destruction of goods including the costs and expenses of any officer required to supervise such destruction shall be met by the applicant and may be deducted from the sum of any refund due before payment thereof is made.

78. Rebate of duty on goods temporarily imported

(1) Subject to the other provisions of this regulation, a rebate of duty shall be granted in such circumstances to such extent and under such conditions as the Commissioner-General may approve, on goods temporarily imported into Zambia:

Provided that if the goods are not exported from Zambia within a period fixed by the Commissioner-General, full duty shall be payable on the goods.

(2) Where goods are imported temporarily for purposes of exhibition or trade fairs, a remission of duty shall be granted provided that reciprocal treatment is accorded to goods exported from Zambia for purposes of exhibition in the importer’s country of origin.

[Reg 78(2) ins by reg 8(a) of SI 9 of 2006.]

(3) Any person wishing to claim a rebate of duty in terms sub-regulation (1) shall apply to the Customs Division, in writing submitting details of—

(a) the nature, quantity, value and country of origin of the goods to be temporarily imported; and

(b) the purpose for which they are to be temporarily imported into Zambia.

[Reg 78(2) renumbered as 78(3) by reg 8(b) of SI 9 of 2006.]

(4) There shall be charged, levied, collected and paid in respect of any temporarily imported goods that remain in Zambia beyond the authorised period a fee at the rate set out in Part 11 of the First Schedule.

[Reg 78(4) ins by reg 3 of SI 17 of 2007.]

79. Remission or rebate of duty on goods re-imported

(1) Subject to the other provisions of this regulation, the Commissioner-General may grant a remission or rebate of duty on good re-imported into Zambia after having been exported from Zambia if the goods were not so exported in bond or under any drawback of duty.

(2) Goods which are re-imported in substantially the same conditions as they were in when they were exported may be imported free of duty.

(3) Where goods are re-imported after having been exported from Zambia for the purpose of repair and return to Zambia, they shall be subject to duly, if any according to the rate applicable to their substantive tariff classification applied to the value of any such repair inclusive of freight and insurance costs thereto:

Provided that any person wishing to claim remission or rebate of duty under this regulation shall furnish such evidence and information relevant to the goods as the Commissioner general may require.

80. Remission or rebate of duty on petty consignments

The Commissioner General may grant a remission or rebate of duty—

(a) on a single consignment of goods when the total value inclusive of freight and insurance, does not exceed the equivalent of five hundred United States dollars;

[Reg 80(a) am by reg 7 of SI 15 of 2005, reg 2 of SI 99 of 2021.]

(b) on samples of negligible value; or

(c) on any single consignment of goods (excluding alcoholic beverages, cigars, cigarettes or manufactured tobacco) imported by parcel post or air freight, when the total value of such consignment inclusive of freight and insurance, does not exceed the equivalent of five hundred United States Dollars, on conditions that—

[Reg 80(c)(i) am by reg 4 of SI 17 of 2007.]

(i) such consignment is sent to a private person by or on behalf of another person resident outside Zambia;

(ii) such consignment consists only of articles for the personal use of the addressee or the family of the addressee; and

(iii) such consignment is not imported for sale or industrial or commercial use.

81. Refund or remission of duty on goods for diplomatic personnel

(1) Subject to the provisions of this regulation, a remission of duty shall be granted in respect of goods imported or taken out of bond, if such goods are supplied directly to any person who under the provisions of Article 36 of the Vienna Convention on Diplomatic Relations as applied by the Diplomatic Immunities and Privileges Act, or of any order made under that Act, is exempt from the payment of duty, and a refund of duty shall be granted in respect of motor vehicle and fuel purchased for official purposes from open stocks within Zambia by any such person, under such safe guards as the Commissioner-General may determine:

Provided that in the case of fuel purchased for official use from open stocks within Zambia, a refund of duty under this regulation shall be granted in respect of fuel purchased from filling stations designated by the Commissioner-General.

(2) The person claiming a refund or remission in respect of goods imported or taken out of bond under this regulation shall make a declaration to the Customs Division that the goods on which the refund or remission is claimed are solely for official or private used and shall not be sold or otherwise disposed of without the prior consent of the Commissioner-General and the payment of the duty thereon at the rate leviable at the date of such sale or disposal.

(3) A remission under this regulation in respect of goods produced within Zambia and liable to excise duty shall be granted only in respect of goods which have been supplied from a bounded warehouse or purchased direct from the manufacturer by the claimant.

(4) The applicant for a refund of duty under this regulation in respect of motor vehicles purchased from open stocks within Zambia shall furnish to the Customs Division a statement showing—

(a) the make, production year, engine number, model, regulation number and value as originally entered for payment of duty of the vehicle on which a refund of duty is sought;

(b) the place at which the duty was paid and the number and date of the relevant customs bill of entry;

and shall sign declaration that the vehicle is being purchased for official or private use and shall not be sold or otherwise disposed of without the prior consent of the Commissioner-General and the payment of duty thereon at the rare leviable at the date of the sale or disposal.

(5) A refund of duty under sub-regulation (4) shall be granted only if respect of new vehicles.

(6) The applicant for a refund of duty in respect of motor fuel purchased from open stocks within Zambia shall furnish to the Customs Division a statement from the supplier from which the fuel was purchased showing—

(a) the quantity purchased;

(b) a declaration signed by the applicant that the fuel was purchased for official or private use and that it has not been and will not be sold or otherwise used or disposed of without the prior consent of the Commissioner general and the payment of duty thereon.

(7) For the purpose of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation of such article since its importation, removal from such sale or disposal is effected more than five years after the date upon which the remission, rebate or refund was first granted.

81A. Remission or refund of duty on goods for diplomatic missions

(1) Subject to the provisions of this regulation, a remission of duty shall be granted in respect of goods imported or taken out of bond, if such goods are for the exclusive use of the Government of any foreign country or an international organisation with a diplomatic mission in Zambia, and a refund shall be granted in respect of fuel purchased for official purposes from open stocks within Zambia by any person, under such safeguard as the Commissioner-General may determine:

Provided that in case of fuel purchased for official use from open stocks within Zambia, a refund of duty under this regulation shall be granted only to an oil marketing company approved by the Energy Regulation Board.

(2) Subject to sub-regulation (1), a person claiming a refund or remission of duty in respect of goods imported or taken out of bond shall make a declaration to the Customs Division that the goods on which the refund or remission is claimed are solely for official use and shall not be sold or otherwise disposed of without the prior consent of the Commissioner-General and the payment of the duty thereon at the rate leviable at the date of such sale or disposal.

(3) A remission of duty under this regulation in respect of goods produced within Zambia and liable to excise duty shall be granted only in respect of goods, which have been supplied from a bonded warehouse or purchased direct from the manufacturer.

(4) Any oil marketing company applying for a refund of duty in respect of fuel sold to a Diplomatic Mission shall furnish, to the Customs Division, a statement accompanied by the original copy of the local purchase order issued by the mission to which the fuel was supplied stating—

(a) the quantity of fuel supplied; and

(b) a declaration signed by an authorised person stating that the fuel was supplied for official use and that it has not been, and will not be, sold or otherwise disposed of without the prior consent of the Commissioner-General and payment of duty thereon at the rate leviable at the date of the sale or disposal.

(5) Where goods are sold or disposed of in Zambia after use, the Commissioner-General shall, for purposes of determining the amount of duty payable on these goods, take into consideration the depreciation of such goods since their importation, removal from bond or purchase from open stocks.

(6) The Commissioner-General shall remit the duty on the goods if the goods are sold or disposed off more than five years after the date on which the remission or refund of duty was first granted.

[Reg 81A ins by reg 7 of SI 15 of 2003.]

81B. Refunds and remissions of duty on air time for diplomatic personnel

Subject to the provisions of this regulation, a refund or remission of excise duty shall be granted in respect of air time purchased from a licensed service provider, if such air time is for the exclusive use of the Government of any foreign country or an international organisation with a diplomatic mission in Zambia, under such safeguards as the Commissioner-General may determine.

[Reg 81B ins by reg 4 of SI 17 of 2004; am by reg 4 of SI 4 of 2019.]

82. Remission of duty on goods imported temporarily by visitors and tourists

(1) Subject to sub-regulation (2) a remission of duty shall be granted in respect of goods, other than motor vehicles, temporarily imported into Zambia by visitors and tourists for their own use.

(2) The goods referred to in sub-regulation (2) shall be declared on importation and, if not similarly declared and produced for inspection by the visitor or tourist at the port or aerodrome of departure, shall be deemed to have been imported and shall be subject to the duty which, as assessed by the Customs Division, shall be due and payable.

82A. Remission of duty on tourist public material

(1) An accredited representative, an official tourist agent or a correspondent appointed by a foreign national tourist agency shall be granted a remission of duty on tourist publicity material imported into Zambia, except that tourist publicity material—

(a) is re-exported within 12 months of the date of importation or within a period that the Commissioner-General may specify; and

(b) is deemed to have been consumed if not re-exported within the period specified under paragraph (a) and the person who imported them shall be liable for the duty payable thereon according to their value at the time of importation.

(2) For the purposes of this regulation “tourist publicity material” means goods imported for the purpose of encouraging the public to visit another foreign country to attend cultural, religious, touristic, sporting or professional meetings.

[Reg 82A ins by reg 6 of SI 91 of 2019.]

83. Remission of duty on motor vehicles imported by visitors and tourists

(1) Subject to the other provisions of this regulation, a remission of duty shall be granted in respect of motor vehicles temporarily imported into Zambia by visitors and tourists for their use.

(2) Vehicles referred to in sub-regulation (1) shall be declared on importation and produced for inspection by the visitor or tourist at port of departure:

Provided that the duty may be remitted on motor vehicles which, having been temporarily imported into Zambia in terms of this regulation, are damaged and are surrendered unconditionally to the Commissioner-General.

(3) Where the owner of a vehicle wishes to surrender it and to claim a remission of duty in terms of the proviso to sub-regulation (2), the owner shall—

(a) make a written declaration to the Commissioner-General stating—

(i) that the owner does not wish to remove the vehicle from Zambia;

(ii) the owner relinquishes all title to the vehicle and surrenders it unconditionally to the Commissioner-General; and

(b) deliver the vehicle to the Commissioner General or make such arrangements as may be necessary to enable the Commissioner General to take possession of it:

Provided the vehicle to the Commissioner may, dispense with any or all of these conditions.

(4) A vehicle shall not be surrendered, under this regulation if its permanent importation would be contrary to any written law relating to control of imports which may be in force in Zambia.

(5) Vehicles surrendered in terms of sub-regulation (3) shall be sold or disposed of in accordance with section 203 to 205 of the Act.

(6) There shall be charged, levied, collected and paid in respect of any temporarily imported motor vehicle that remains in Zambia beyond the authorised period, a fee at the rate set out in Part 11 of First Schedule.

[Reg 83(6) ins by reg 6 of SI 86 of 2010.]

(7) Any vehicle that remains in Zambia beyond 10 days after the authorised period shall be liable to seizure.

[Reg 83(7) ins by reg 6 of SI 86 of 2010.]

84. Remission of duty on commercial traveller’s sample

(1) Subject to the other provisions of this regulation, a remission of duty shall be granted in respect of traveller’s samples when imported into Zambia on declaration that they will be exported within 12 months from the date of importation or within such time as the Commissioner-General may specify.

(2) The goods referred to in sub-regulation (1) shall be declared and entered on importation and duty shall be secured by way of deposit of money paid and receipted at the first customs port or aerodrome of arrival.

(3) If the samples are not entered for export and produced for inspection within 12 months from the date of entry, the samples shall be deemed imported and the person who imported them shall be liable for the duty payable thereon according to their value at the time of importation.

(4) Where the importer fails to enter the goods within such further time as may be specified by the Commissioner-General, the goods shall be entered by the Customs Division and the deposit of money paid shall be used to account for the duty owing.

85. Remission of duty on new resident’s effects

(1) Subject to the other provisions of this regulation, a remission of duty shall be granted in respect of household and personal effects (including one motor vehicle per household) imported by any person (including a citizen of Zambia) who arrives in, or returns to, Zambia to take up or resume employment or residence (in this regulation referred to as the “new resident”) if the new resident proves to the satisfaction of the Customs Division:

[Reg 85(1) am by reg 8(a) of SI 15 of 2005.]

(a) that the new resident has been resident outside Zambia for a period of not less than four years before the date of arrival in, or return to, Zambia;

[Reg 85(1)(a) am by reg 5 of SI 4 of 2019.]

(b) that the effects were the property of the new resident before the date of departure for Zambia from the previous country of resident; and

(c) that the effects were imported by the new resident at the time of arrival in Zambia, or, if there is any delay between the arrival and the importation of the goods, that the delay is not unreasonable and is due to circumstances beyond the control of the new resident:

[Reg 85(1)(c) am by reg 8(b) of SI 15 of 2005.]

Provided that the period of delay in the importation of personal effects and household goods referred to in this paragraph shall not exceed six months from the date of the arrival of the new resident in Zambia.

[Reg 85(1) proviso ins by reg 8(c) of SI 15 of 2005.]

(2) Any person claiming a remission of duty in terms of sub-regulation (1) shall lodge a duly completed entry together with a declaration in Form CE 20 set out in the Eighth Schedule.

(3) The effects on which a rebate of customs duty has been granted under this regulation shall not be sold or otherwise disposal of in Zambia, except with the prior consent of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of sale or disposal.

(4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner-General may take into consideration the depreciation since importation, and the Commissioner-General shall remit the whole duty if the sale or disposal is effected more than five years after the date upon which the rebate was first granted.

85A. Remission of duty on deceased person’s effects

(1) Subject to the other provisions of this regulation, a remission of duty shall be granted in respect of household goods and personal effects including one motor vehicle duly registered in the name of a deceased person, imported by a duly appointed administrator of the estate of a deceased person whose remains are returned to Zambia for burial or are buried or cremated outside Zambia if the administrator proves to the satisfaction of the Commissioner-General—

(a) that the deceased person was a Zambian citizen by decent or naturalisation;

(b) that the death of the deceased person was certified by a duly qualified medical practitioner;

(d) that the household goods and personal effects were imported by the administrator at the time of arrival of the remains in Zambia, or, if there is a delay between the arrival and the importation of the goods or where the remains were buried or cremated outside Zambia, that the delay is not unreasonable and is due to circumstances beyond the control of the administrator:

Provided that the period of delay in the importation of the household goods and personal effects referred to in this paragraph shall not exceed six months from the date of the burial or cremation of the deceased.

(2) Any person claiming a remission of duty under sub-regulation (1) shall lodge a duly completed entry together with a declaration in Form CE 20 as set out in the Eighth Schedule.

(3) The household goods and personal effects on which a rebate of customs duty has been granted under this regulation shall not be sold or otherwise disposed of in Zambia, except with the prior consent of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of sale or disposal.

(4) The Commissioner-General may, for the purpose of determining the amount of duty payable on any household goods and personal effects sold or disposed off in Zambia after use, take into consideration the depreciation since importation, and shall remit the whole duty if the sale or disposal is effected more than five years after the date upon which the rebate was first granted.

[Reg 85A ins by reg 5 of SI 17 of 2007.]

86. Remission of duty on traveller’s effects

(1) A remission of duty shall be granted in respect of goods for the personal use of a traveller, that are imported upon that person or in the baggage accompanying that person, on the same ship, aircraft or vehicle provided that the articles have been in use by the travellers prior to importation and are in such quantities as may be considered reasonable by the Commissioner-General.

(2) A remission of duty shall be granted on goods not exceeding in value the equivalent of one thousand united states dollars for each traveller in respect of goods, other than goods for commercial use or the goods referred to in sub-regulation (1), imported by a traveller in the baggage accompanying that traveller or upon that person and declared to the Customs Division:

Provided that if the amount of duty payable by the traveller after the allowance of the remission does not exceed ten thousand kwacha, that amount shall also be remitted.

[Reg 86(2) am by reg 8 of SI 15 of 2003, reg 6 of SI 17 of 2007, reg 3 of SI 130 of 2011.]

87. Remission of duty on good used in occupational therapy or training

(1) Goods imported by an organisation listed in the Second Schedule shall be admitted free of duty, on declaration by the Chairman, Secretary or other responsible officer that the goods will be used exclusively for the purposes of occupational therapy for the treatment of patients suffering from any disease, deformity or physical incapacity or otherwise for the occupational training of the blind.

(2) The declaration referred to in sub-regulation (1) shall be made in Form CE 25 set out in the Eighth Schedule and shall include an undertaking that if any of the goods are used for any purpose other than the declared purpose, the duty thereon shall be paid.

87A. …

[Reg 87A rep by reg 3 of SI 99 of 2021.]

88. Rebate, refund or remission of duty on goods for scientific, relief or other programmes

(1) An organisation engaged in a scientific, relief, agricultural, technical assistance or development programme or scheme in Zambia, approved by the Minister and listed in the Third Schedule, shall be granted a rebate, refund or remission of the whole or part of the duty paid or payable in respect of goods imported or taken out of bond or, in the case of motor vehicles, obtained from open stock that are to be used in connection with the programme.

(2) Where an organisation referred to in sub-regulation (1) contracts or funds a third party to undertake the development programme or scheme, the goods imported by the third party for the direct consumption of the development programme or scheme shall be granted a rebate, refund or remission of the whole or any part of the duty paid or payable in respect of the goods imported or taken out of bond or, in the case of motor vehicles, obtained from open stock, that are intended to be directly consumed by the development programme or scheme.

(3) The Commissioner-General shall require the lodgment of a duly completed declaration in Form CE 25 set out in the Eighth Schedule, made by a responsible member of the organisation referred to in sub-regulation (1) that the goods concerned will be solely for the purpose specified in the agreement or memorandum of understanding relating to the programme and shall not be sold or otherwise disposed of except with the prior consent of the Commissioner-General, and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

(4) For the purposes of determining the amount of duty payable on an article in accordance with sub-regulation (2), the Commissioner-General may take into consideration the depreciation of the article from the time it was imported, removed from bond or purchased from open stocks, and shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted.

[Reg 88 subs by reg 3 of SI 6 of 2015, reg 3 of SI 23 of 2016.]

88A. Rebate, refund or remission of duty on goods for public benefit

(1) A public benefit organisation approved in accordance with the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009, shall, subject to the provisions of this regulation, be granted a rebate, refund or remission of the whole or any part of the duty paid or payable in respect of goods imported or taken out of bond and are to be used in connection with providing a service for the benefit of the public.

(2) Any rebate, refund or remission under sub-regulation (1) shall be granted in accordance with the terms and conditions of the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009.

(3) An organisation granted a rebate, refund or remission under sub-regulation (1) shall submit a declaration in Form CE 25 set out in the Eighth Schedule.

(4) A rebate, refund or remission granted under this regulation shall be granted on condition that the goods concerned shall not be sold, or otherwise disposed of, to any person not entitled to import them free of duty except with the approval of the Commissioner-General and on payment of duty, at the rate leviable at the date of such sale, use or disposal.

(5) For the purpose of determining the amount of duty payable on an article in accordance with sub-regulation (4), the Commissioner-General may take into consideration the depreciation of the article since it was imported or removed from bond as the case may be, and the Commissioner-General shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted.

[Reg 88A ins by reg 5 of SI 8 of 2009.]

88B. Rebate, refund or remission of duty in respect of goods procured by third party

(1) Subject to sub-regulation (2), where an implementing agency receives financial assistance from an organisation referred to in regulation 88 and—

(a) undertakes the development programme or scheme; or

(b) contracts a third party to undertake the development programme or scheme,

the goods imported by the implementing agency or third party for the development programme or scheme shall be granted a rebate, refund or remission of the whole or part of the duty paid or payable in respect of the goods imported or taken out of bond or, in the case of motor vehicles, obtained from open stock, that are intended to be directly consumed by the development programme or scheme.

(2) Sub-regulation (1) does not apply to an agreement or memorandum of understanding entered into by an implementing agency referred to in that sub-regulation and the Government of the Republic of Zambia, in relation to the programme, requiring the contractor to pay assessed duties.

(3) An implementing agency which contracts a third party to undertake a scientific, relief, agricultural, technical assistance or development programme shall notify the Commissioner General of the contract, in writing, with such documentation as the Commissioner-General may specify, and any remission granted in respect of the development programme shall be limited to the goods which are specified in the bill of quantities, where applicable, for the programme that qualifies for a remission.

(4) Where an implementing agency contracts a third party to undertake a programme referred to in sub-regulation (3), the implementing agency shall notify the Commissioner-General in writing, of any amendments to the documents or any other part of the agreement with such documentation as the Commissioner-General may specify, and any remission granted in respect of the programme shall be limited to the goods which are specified as amended, where applicable, for the programme that qualifies for a remission.

(5) The eligible goods shall be solely for the purpose of the programme for which the funds were provided and shall not be sold or otherwise disposed of except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

(6) For the purpose of determining the amount of duty payable on an article in accordance with sub-regulation (5), the Commissioner-General—

(a) may take into consideration the depreciation of the article since it was imported, removed from bond or purchased from open stocks; and

(b) shall remit the duty if the sale or disposal is to be effected more than five years from the date of the grant of the rebate, refund or remission of duty.

(7) For purposes of this regulation, “implementing agency” means a Government Ministry or any other organisation approved by Government to undertake a development programme on behalf of the Government.

[Reg 88B subs by reg 4 of SI 6 of 2015, reg 4 of SI 23 of 2016.]

88C. Remission of duty on goods imported for humanitarian purposes

(1) In this regulation, unless the context otherwise requires—

“goods imported for humanitarian purposes” includes medical, surgical and laboratory equipment and relief consignments; and

“relief consignment” includes a motor vehicle or other means of transport, blankets, tents, prefabricated houses provided in or during the course of a disaster relief or emergency activity to those affected by a natural disaster or other similar disaster.

(2) A remission of duty shall be granted in respect of goods imported for humanitarian purposes when imported into Zambia, except that the goods are not sold or disposed of without the prior consent of the Commissioner-General and payment of duty, if any, at the rate payable at the date of that sale or disposal.

(3) Despite the provisions of both sections 32 and 34 of the Act, the Commissioner-General may accept an inventory of the goods together with a written undertaking to re-export or pay taxes for goods imported for humanitarian purposes in lieu of a customs declaration and payment of a security deposit in an emergency situation.

[Reg 88C ins by reg 7 of SI 91 of 2019.]

89. Rebate, refund or remission of duty on goods for establishment, rehabilitation, or expansion of business enterprise

(1) The Minister may, on the recommendation of the Director-General of the Zambia Development Agency approve a rebate, refund or remission of the whole or any part of the duty, paid or payable in respect of machinery, equipment and capital goods other than spare parts thereof required for the establishment, rehabilitation or expansion of a business enterprise to holders of an investment certificate issued on or before 26 January, 1996 under Part III of the Investment Act.

[Reg 89(1) am by reg 7(a) of SI 17 of 2007, reg 4(a) of SI 11 of 2008.]

(2) Any rebate, refund or remission approved pursuant to this regulation shall be listed in Part I and the Fourth Schedule and shall be granted—

(a) on condition that the goods concerned shall not be sold, or otherwise disposed of, except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal; and

(b) on such other condition as the Minister may determine.

[Reg 89(2) subs by reg 5 of SI 78 of 2009.]

(3) For the purpose of determining the amount of duty payable on an article in accordance with paragraph (a) of sub-regulation (2) the Commissioner General may take into consideration the depreciation of the article since it was imported, removed from bond or purchased from open stocks, as the case may be, and the Commissioner-General shall remit the duty if the sale of disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted.

(4) The effective date of a rebate, refund or remission granted under this regulation shall be the date upon which the Minister issued the Minister’s approval.

[Reg 89(4) ins by reg 4(c) of SI 11 of 2008.]

(5) In this regulation—

“Business enterprise” has the meaning assigned to it in the Investment Act;

“Zambia Development Agency” means the Zambia Development Agency established under section 3 of the Zambia Development Act, 2006.

[Reg 89(4) am by reg 7(b) of SI 17 of 2007, renumbered as 89(5) by reg 4(d) of SI 11 of 2008.]

89A. Rebate, refund or remission of duty on goods for the assembly of motor vehicles, motor cycles and bicycles

(1) The Minister may, on recommendation of the Director-General of the Zambia Development Agency approve a rebate, refund or remission of the whole or any part of the duty, paid or payable in respect of machinery, equipment and capital goods and parts therefore required for use in the assembly of—

[Reg 89A(1) am by reg 8(a) of SI 17 of 2007.]

(a) motor vehicles;

(b) trailers;

[Reg 89A(1)(b) ins by reg 8(b) of SI 17 of 2007.]

[Reg 89A(1)(b) renumbered as reg 89A(1)(c) by reg 8(c) of SI 17 of 2007.]

(d) bicycles.

[Reg 89A(1)(c) renumbered as reg 89A(1)(d) by reg 8(c) of SI 17 of 2007.]

(2) A rebate, remission or refund granted under sub-regulation (1) shall be paid for a period of up to five years and the effective date of such rebate, remission or refund shall be the date on which the Minister issues the Minister’s approval.

(3) Where any rebate, refund or remission is granted pursuant to sub-regulation (1), the goods concerned shall not be sold or otherwise disposed of except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate applicable at the date of such sale or disposal and on such conditions as the Minister may determine.

(4) For purposes of determining the amount of duty payable in accordance with sub-regulation (3) the Commissioner-General may take into consideration the depreciation of the machinery, equipment or capital goods from the time of importation, removal from bond or purchase from open stocks, as the case may be, and the Commissioner-General shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted.

(5) Any organisation to which a rebate, refund or remission is granted under this regulation shall be listed in Part II of the Fourth Schedule.

[Reg 89A ins by reg 9 of SI 9 of 2006; 89A(5) ins by reg 5 of SI 11 of 2008, am by reg 6 of SI 78 of 2009.]

89B. Refund, rebate or remission on machinery, equipment and inputs for roofing materials

(1) The Minister may approve a rebate, refund or remission of the whole or any part of the duty paid or payable in respect of—

(a) machinery, equipment and component parts required for the assembly of motor vehicles and trailers by a business enterprise registered by the Zambia Development Agency; and

(b) inputs used in the manufacture of roofing sheets and roofing tiles.

(2) A rebate, remission or refund granted under sub-regulation (1) is effective from the date of approval by the Minister.

(3) In this regulation, “component parts” excludes complete unassembled units of motor vehicles, trailers, motor cycles and bicycles.

[Reg 89B ins by reg 9 of SI 9 of 2006; subs by reg 6 of SI 6 of 2015.]

89C.

(1) The Minister may, on recommendation of the Director-General of the Zambia Development Agency, approve a rebate, refund or remission, for five years, of the whole or any part of the duty paid or payable in respect of raw materials, machinery, equipment and such other capital goods, other than spares therefore required for use in priority sectors or rural business enterprises.

[Reg 89C(1) subs by reg 6(a) of SI 8 of 2009.]

(2) The rebate, remission or refund shall before a period of up to five years and the effective date shall be the date upon which the Minister issues the Minister’s approval.

[Reg 89C(2) subs by reg 7(a) of SI 11 of 2008.]

(3) Where such rebate, refund or remission has been granted pursuant to sub-regulation (1), the inputs concerned shall not be sold or otherwise disposed of except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate applicable at the date of such sale or disposal and upon such conditions as the Ministry may determine.

[Reg 89C(3) subs by reg 7(a) of SI 11 of 2008.]

(4) Any organisation to which a rebate, refund or remission is granted under this regulation shall be listed in Part IV of the Fourth Schedule.

[Reg 89C(4) ins by reg 7(b) of SI 11 of 2008; am by reg 8 of SI 78 of 2009.]

(5) In this regulation—

“multi-facility economic zone” has the meaning as assigned to it by the Zambia Development Agency Act, 2006;

“priority sector” has the meaning assigned to it by the Zambia Development Agency Act, 2006; and

“rural business enterprise” has the meaning assigned to it under the Zambia Development Agency Act, 2006.

[Reg 89C(4) ins by reg 9 of SI 17 of 2007; renumbered as 89C(5) by reg 7(c) of SI 11 of 2008; am by reg 6(b) of SI 8 of 2009.]

89D. Refund, rebate or remission on machinery, equipment, etc. for use in multi-facility economic zone or industrial park

(1) The Minister may, on the recommendation of the Director-General of the Zambia Development Agency, approve a rebate, refund or remission of the whole or any part of the duty paid or payable in respect of—

(a) machinery and equipment, other than spares for the machinery or equipment, required for use in manufacturing activities located in a multi-facility economic zone, an industrial park or rural area;

(b) machinery and equipment, other than spares for the machinery or equipment, required for use by a business enterprise eligible under the Second Schedule to the Zambia Development Agency Act, 2006; or

(c) machinery, equipment and other goods specified in the bill of quantities submitted with an application for approval required for the development of a multi-facility economic zone or an industrial park.

(2) A rebate, remission or refund granted under sub-regulation (1) is effective from the date of approval by the Minister.

(3) Where a rebate, refund or remission is granted pursuant to sub-regulation (1), the goods or inputs concerned shall not be sold or otherwise disposed of except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate applicable at the date of the sale or disposal and on such conditions as the Minister may determine.

(4) For the purposes of determining the amount of duty payable in accordance with sub-regulation (3), the Commissioner General—

(a) may take into consideration the depreciation of the machinery and equipment from the time of importation, removal from bond or purchase from open stock; and

(b) shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted.

(5) A business enterprise to which a rebate, refund or remission is granted under this Part shall, upon the grant of the rebate, refund or remission, be deemed to be listed in the appropriate place in the Fourth Schedule.

[Reg 89D ins by reg 7 of SI 8 of 2009; subs by reg 6 of SI 6 of 2015.]

89E. Rebate, refund or remission of duty for business enterprise in industrial park or multi-facility economic zone

[Am by reg 10(a) of SI 78 of 2009.]

(1) The Minister may, on the recommendation of the Director General of the Zambia Development Agency, approve for five years, a rebate, refund or remission of the whole or any part of the duty, paid or payable in respect of materials, machinery, equipment and other spare parts, required for a business enterprise in an industrial park or multi-facility economic zone.

[Reg 89E(1) am by reg 10(b) of SI 78 of 2009.]

(2) The effective date of the rebate, refund or remission referred to under sub-regulation (1) shall be the date upon which the approval is granted.

(3) Any rebate, refund or remission shall be granted—

(a) on condition that the goods concerned will not be sold or otherwise disposed of except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal; and

(b) on such other conditions as the Minister may determine.

(4) For the purpose of determining the amount of duty payable on an article in accordance with paragraph (a) of sub-regulation (3), the Commissioner-General may take into consideration the depreciation of the article since it was imported or removed from bond, as the case may be, and the Commissioner-General shall remit the duty if the sale or disposal is to be effected more than five years after the date when the rebate, refund or remission of duty was granted.

[Reg 89E ins by reg 7 of SI 8 of 2009.]

90. Refund or remission of duty on goods for approved technical staff

(1) Subject to the other provisions of this regulation, a person recruited from outside Zambia to work in Zambia in connection with a scientific, relief, agricultural, technical assistance or development programme or scheme conducted or managed by an organisation that is approved by the Minister and listed in the Third Schedule, shall be granted a refund or remission of the whole of any duty paid or payable in respect of the importation of personal effects and household goods including one motor vehicle per household:

Provided that the importation of personal effects and household goods is made within six months of arrival in Zambia.

(2) Any rebate, refund or remission granted under this regulation shall be in accordance with the terms and conditions of an agreement or memorandum of understanding entered into between the Government of the Republic of Zambia and the organisation referred to in sub-regulation (1) or as the case may be the supervising body of that organisation, and shall require the lodgment of a duly completed declaration made by a responsible member of that organisation attesting to the person’s qualification for the refund or remission.

(3) The individual person referred to in sub-regulation (1) shall be required to make a declaration in Form CE 25 set out in the Eighth Schedule and the personal effects imported shall not be sold or otherwise disposed of in Zambia except with the prior consent of the Commissioner-General and upon payment of duty, if any at the rate leviable at the date of such sale or disposal.

(4) For the purpose of determining the amount of duty payable on any effects sold or disposed of in Zambia after use, the Commissioner General may take into account the depreciation thereof since its importation and the Commissioner General shall remit the duty if such sale or disposal is effected more than five years after the date on which the goods were imported.

91. Refund or remission of duty on goods imported or purchased by TAZARA

(1) Subject to the other provisions of this regulation a refund or remission of the whole of the duty paid or payable shall be granted on goods imported or purchased by the Tanzania/Zambia Railway Authority for its own use.

(2) Any entry or application made pursuant to this regulation shall be accompanied by a duly completed declaration in Form CE 25 set out in the Eighth Schedule made by a responsible officer of the company and attesting to the intended use of the goods.

(3) Any goods on which a refund or remission of duty has been granted under the provisions of this regulation shall not be sold or otherwise disposed in Zambia without the prior consent of the Commissioner-General and on payment of the duty, if any at the rate leviable at the date of such sale or disposal.

91A. Refund or remission of duty on goods imported or purchased by Zambezi River Authority

(1) Subject to the provisions of this regulation, a refund or remission of the whole of the duty paid or payable shall be granted on goods imported or purchased by the Zambezi River Authority for its own use.

(3) Any goods on which a refund of duty has been granted under the provisions of this regulation shall not be sold or otherwise disposed of in Zambia without the prior consent of the Commissioner General and on payment of the duty, if any, at the rate leviable at the date of such sale or disposal.

[Reg 91A ins by reg 5 of SI 17 of 2004.]

92. Refund or remission of duty on goods for construction or operation of pipeline

(1) Subject to the other provisions of this regulation, a refund or remission of the whole of the duty paid or payable shall be granted in respect of all plant, machinery, equipment and other goods and materials imported or taken out of bond by persons engaged in the construction or operation of a pipeline:

Provided that all such plant. Machinery, equipment and other goods and materials are to be built into or to form a part of a pipeline or they will be used solely for the operation, maintenance or repair of the pipeline.

(2) The person claiming a refund or remission under this Regulation shall complete a declaration in Form CE 25 set out in the Eighth Schedule and the goods shall not be sold or otherwise disposed of without the prior consent of the Commissioner General and payment of the duty thereon at the rate leviable on such goods as at the date of such sale, disposal.

(3) For the purposes of this Regulation “pipeline” means a pipeline for the transportation of refined petroleum products or crude oil as may be approved by the Minister for the purposes of this regulation and shall include storage tanks, pumping stations and ancillary works and buildings.

(4) For the purposes of determining the amount of duty payable on an article sold or disposed of in Zambia after use, the Commissioner General may take into consideration the depreciation of such article since its importation or removal from bond and shall remit the duty if such sale or disposal is effected more than five years after the date which the refund or remission was granted.

93. Refund of duty on fuel, lubricants and other technical supplies used in public transport aircraft

(1) Subject to the provisions of this regulation, refund of the whole of the duty paid, shall be granted in respect of fuel, lubricants and other consumable technical supplies that are consumed during the business operation of any public transport aircraft, except aircraft owned or operated by a private club for the purpose of training or pleasure.

(2) An application for a refund under this regulation shall be made in writing, to the Commissioner-General.

(3) In this regulation the term “public transport aircraft” has the meaning assigned to it in regulation 2 of the Air Navigation Regulations.

94. Refund or remission of duty on aircraft stores and equipment

(1) Subject to the other provisions of this Regulation, a refund or remission of the whole of the duty paid or payable shall be granted in respect of—

(a) stores aircraft equipment, ground equipment and spare parts imported or supplied for use in or for the maintenance of aircraft engaged in international air navigation;

[Reg 94(1)(a) am by reg 3 of SI 14 of 2001.]

(2) Where articles are imported or purchased from in bond stock in terms of paragraph (a) of sub-regulation (1), the owner of the aircraft or agent shall, on presentation of the relevant bill of entry make a declaration in Form CE 25 set out in the Eighth Schedule and goods shall not be sold or otherwise disposed of or used for any other purpose.

(3) Where articles are purchased in terms of sub-regulation (1) from duty paid stocks, application for refund of duty paid thereon shall be made in writing to the Commissioner-General and shall be accompanied by a declaration in Form CE 25 set out in the Eighth Schedule and the goods shall not be sold or otherwise disposed of or used for any other purpose and the burden of proving the amount of duty paid on the articles shall be on the applicant.

(4) Aircraft tools, spare parts and equipment temporarily imported in terms of paragraph (b) of sub-regulation (1) shall be admitted under such conditions as the Commissioner-General may determine.

95. Remission of duty on airline and airline and airline operators documents

(1) Subject to sub-regulation (2) a remission of customs duty shall be granted on airline and airline operator’s documents imported in pursuance of the Convention of International Civil Aviation, as defined in the Aviation Act.

(2) The document referred to in sub-regulation (1) are airway bills, consignment notes, passenger tickets and boarding passes, miscellaneous charges order, damaged and irregularity reports, baggage and cargo labels, timetables, and weight and balance documents, for use by airlines and airlines operators.

96. Rebates, refund or remission of duty for holder of mining right

(1) A rebate, refund or remission of the whole or any part of the duty paid or payable shall be granted to a holder of a mining right in respect of mining plant, mining machinery, mining equipment and other goods used in mining operations, other than spare parts thereof, imported or taken out of bond by that holder of a mining right.

(2) A holder of a mining right who intends to claim for a rebate, refund or remission of duty under sub-regulation (1) shall furnish the Commissioner-General with details of—

(a) the mining right;

(b) the activities carried out in relation to the mining right; and

(c) the nature and quantity, substantive tariff description and classification in the customs tariff and customs value of the goods in respect of which the rebate, refund or remission is sought.

(3) A holder of a mining right shall, in addition to furnishing the details under sub-regulation (2), complete a declaration in Form CE 25 set out in the Eighth Schedule.

(4) The goods in respect of which a refund, rebate or remission is granted under this regulation, shall not be sold or otherwise disposed of without the prior consent of the Commissioner-General and payment of the duty thereon at the rate leviable on the goods at the date of the sale or disposal.

(5) The Commissioner-General may for the purpose of determining the amount of duty payable on the goods sold or disposed of under sub-regulation (4), take into consideration the depreciation of the goods from the date of importation or removal from bond, and shall remit the duty if the sale or disposal is effected more than five years after the date on which the rebate, refund or remission was granted.

(6) For the purposes of this regulation—

“holder of a mining right” means a person granted a mining right in accordance with the Mines and Minerals Development Act, 2015; and

“other goods used in mining operations” shall include—

(a) a transmission or conveyor belt of subheading 5910.00.10;

(b) dumpers designed for off-highway use of subheading 8704.10.00;

(d) mine locomotives of subheadings 8601.10.10 and 8601.20.10.

[Reg 96 rep by reg 8 of SI 91 of 2019; ins by reg 2 of SI 50 of 2022.]

97. Remission of excise duty on goods purchased in bond by Zambia Defence Force

(1) Subject to the other provisions of this regulation, the Commissioner General shall remit, the whole of the excise duty payable on the locally produced in bond through the means of an official local purchase order, for Sale to, and for the exclusive use of, and consumption by, Zambia Defence Force personnel.

(2) The goods referred to in sub-regulation (1) shall be purchased from, and supplied in bond directly, by the companies listed in the Sixth Schedule to these Regulations.

98. Rebate or remission of duty on goods imported or purchased by the National Assembly

(1) Subject to the provisions of this regulation, a refund or remission of duty shall be granted on goods imported or purchased by the National Assembly for use by members of the National Assembly.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import or purchase them free of duty, except with the consent of the Commissioner General and on payment of duty, if any, at the rate leviable at the date of such sale or disposal.

PART XI
DRAWBACK OF DUTY

99. Interpretation

In this Part, unless the context otherwise requires—

“assembly” means the fitting together of component parts of a motor vehicle or trailer where the local content value addition is not less than 25 per cent of exfactory price;

[Ins by reg 5 of SI 6 of 2015.]

“duty” …;

[Rep by reg 6 of SI 12 of 2017.]

“drawback” means a refund of duty paid by the claimant under these Regulations, but does not include surtax;

[Subs by reg 10 of SI 91 of 2019.]

“equipment and machinery” includes specialised motor vehicles as defined under the Act, but excludes motor vehicles for the transportation of passengers and goods or goods whose unit cost, excluding insurance and freight, is equal to or less than US$1,000;

[Ins by reg 5 of SI 6 of 2015.]

“inputs” means goods consumed in or used for the growth, production or manufacture of output, but does not include capital items:

Provided that “spare parts” shall considered as inputs if they are “consumables” as agreed between the Commissioner General and a registered claimant in advance of the calculation of the applicable co-efficient;

“outputs” means goods growth, produced or manufactured in Zambia, but does not include cobalt, copper, lead or zinc; and “produce” means to grow, manufacture or process output, but does not include mining and cognate expressions shall be construed accordingly;

“rural area” means an area that is not declared or deemed to have been declared as the area of Ndola City Council, Kitwe City Council, Livingstone City Council and Lusaka City Council under the Local Government Act, 2019.

[Ins by reg 5 of SI 6 of 2015; subs by reg 9 of SI 91 of 2019.]

100. Drawback of duty co-efficient

(1) Subject to the other provisions of this part goods produced in Zambia using inputs upon which duty has been paid shall, when exported to any country or supplied to any organisation entitled to a rebate, refund or remission of duty on such goods, be subject to a drawback of duty on such inputs.

[Reg 100(1) am by reg 4(a) of SI 69 of 2000.]

(2) Any exporter or supplier who wishes to claim drawback of duty under sub-regulation (1) shall register with the Commissioner General by the submission of an application for registration in Form CE 26 set out in the Eighth Schedule.

[Reg 100(2) am by reg 4(b) of SI 69 of 2000.]

(3) …

[Reg 100(3) rep by reg 11 of SI 91 of 2019.]

101. Duty drawback co-efficient

(1) The amount of duty included in the value of inputs to be used in the production of any output calculated as a proportion of the sales value of such output shall be termed as the duty drawback co-efficient.

(2) The duty drawback co-efficient shall be determined in accordance with Form CE 26A set out in the Eighth Schedule.

(3) The amount of any drawback paid or payable to an exporter or supplier shall be calculated by multiplying the lower of the selling price, standard price, ex-factory or other place of production of the output by the duty drawback co-efficient.

[Reg 101(3) subs by reg 9 of SI 8 of 2009.]

102. Maintenance of records

A person who produces output shall maintain records in a form approved by the Commissioner General showing the quantity and value of any inputs used for or consumed in the produced of output and the quantity and value of the output has been exported or supplied.

[Reg 102 am by reg 6 of SI 69 of 2000.]

103. Claims for drawback of duty

(1) When a person who has produced output wishes to claim a drawback of duty on exports or supplies that person shall submit to the Commissioner General—

(a) a duly completed application in Form CE 26B set out in the Eighth Schedule; and

(b) a duly completed information worksheet in Form CE 26A set out in the Eighth Schedule.

[Reg 103(1) am by reg 7(a) of SI 69 of 2000.]

(2) A person who produced output and has exported or supplied goods liable to drawback of duty may elect to offset the amount of any drawback due as a credit against future payment of duty on goods subsequently imported by that person:

Provided that a person who has produced output and who wishes to exercise this option shall make an endorsement to this effect on the application form.

[Reg 103(2) am by reg 7(b) of SI 69 of 2000.]

(3) An application for duty drawback shall be made within six months of the date of exportation or sale of the output on which the claim is based.

104. Drawback on unused goods

(1) Subject to the other provisions of this regulation, a drawback of the whole of the duty paid shall be granted on unused goods, which are exported within two years from the date of release of the goods.

[Reg 104(1) subs by reg 7(a) of SI 12 of 2017.]

(2) The Commissioner-General may, where an export duty is payable on the goods referred to in sub-regulation (1), remit the export duty.

[Reg 104(2) ins by reg 7(a) of SI 12 of 2017.]

(3) An application drawback under this Regulation shall be made to the Customs Divisions in Form CE 27 set out in the Eighth Schedule prior to the export of any such goods and shall be accompanied by evidence of the payment of duty thereon as may be required by the Commissioner-General.

[Reg 104(2) renumbered as 104(3) by reg 7(b) of SI 12 of 2017.]

(4) Payment of drawback shall not be made without producing evidence of exportation or supply to the satisfaction of the Commissioner-General.

[Reg 104(3) am by reg 8 of SI 69 of 2000; renumbered as 104(4) by reg 7(b) of SI 12 of 2017.]

(5) Goods to which drawback has been granted under this regulation shall not be re-imported except with the consent of the Commissioner General and on payment of full thereon.

[Reg 104(4) renumbered as 104(5) by reg 7(b) of SI 12 of 2017.]

PART XII
EXCISE AND SURTAX MANAGEMENT

105. Application for licence to manufacture good subject to excise duty or surtax

An application pursuant to section 97 of the Act for a licence to manufacture goods subject to excise duty or surtax in specified premises shall be made in Form CE 28 set out in the Eighth Schedule.

106. Licence to manufacture goods subject to excise duty or surtax

A licence to manufacture goods subject to excise duty or surtax shall be issued in Form CE 29 set out in the Eighth Schedule subject to the payment of the prescribed fee set out in the First Schedule.

106A. Application for cigarette tax stamp

For the purposes of section 180A of the Act, an application for a cigarette tax stamp shall be made to the Commissioner-General in Form CE 28B set out in the Eighth Schedule.

[Reg 106A ins by reg 10 of SI 9 of 2006.]

106B. Requirement for registration of manufactures and importers of cigarettes

(1) The Commissioner-General shall not grant an application for cigarette tax stamps to an application unless the Commissioner-General is satisfied—

(a) that the applicant is licensed under section 97 of the Act of the Act; or

(b) in the case of an importer or distributor, that the importer or distributor is duly registered for that purpose.

(2) The Commissioner-General is satisfied that the applicant satisfies the requirements for the issue of cigarette tax stamps under regulation 106B, shall subject to payment of a prescribed cigarette tax stamps fee issue the cigarette tax stamps to the applicant.

[Reg 106B ins by reg 10 of SI 9 of 2006.]

106C.

The cigarette tax stamps issued pursuant to these Regulations shall be assigned codes in accordance with such categories as the Commissioner-General may determine for purposes of enforcing these Regulations.

[Reg 106C ins by reg 10 of SI 9 of 2006.]

107. Application for renewal of licence to manufacture goods subject to excise duty or surtax

An application pursuant to section 97 of the Act for renewal of a previously issued licence to manufacture goods subject to excise duty or surtax in specified premises shall be made in Form CE 28 set out in the Eighth Schedule.

108. Entry for consumption by manufacturer

The entry of goods liable to excise duty or surtax that are removed for consumption from the premises where they have been one hundred and eight of the Act shall be made in Form CE 20 set out in the Eighth Schedule.

109. Warehousing of goods subject to excise or surtax by manufacture

If the manufacturer of goods subject to excise or surtax wishes to remove the goods in bond from licensed premises to a bonded warehouse the goods shall be, so entered in the manner set out in Regulation 45 and for the purpose of this Regulation, the premises of the manufacturer shall be deemed to be a warehouse.

110. Cock s and values to be approved and repairs and alterations to be supervised

(1) Only such cocks and valves as have been approved by the Commissioner-General shall be used in a distillery, refinery or winery.

(2) A distiller, manufacturer of wine or refiner shall not other than in the presence of an officer and with the permission of that officer—

(a) remove or cause to be removed any lock or seal, or any flange, pipe or fitting giving access to hydrocarbon oils, spirits or wines for repair or any other purpose; or

(b) carry out any alteration to any pipeline, still, safe, receiver, tank or vessel through which hydrocarbon oil, spirits or wine are conveyed or in which hydrocarbon oils, spirits or wine are contained.

111. Markings on rooms, places vessels, utensils, stills and machinery

(1) A distiller, manufacturer or wine or refiner shall, when required to do so by the Customs Division, mark and number every room, place, vessel, utensil, still and piece of machinery on the premises to the satisfaction of the Customs Division.

(2) A distiller, manufacturer of wine or refiner shall, when required to do so by the Customs Division, mark its capacity on each vat, receiver, tank and vessel on those premises.

(3) No person shall obliterate or alter any markings on any room, place, vessel, utensil, still or piece of machinery without the authority of the Customs Division.

112. Sampling of hydrocarbon oils on premises licensed in terms of section 97

(1) An officer may on application made in Form CE 23 set out in the Eighth Schedule permit a person licensed in terms of section 97 of the Act to take samples of any hydrocarbon oils which are necessary for the proper conduct of business from any drum, tank or vessel on the licensed premises for the purposes of determining quality or specification and the samples shall be taken in the presence of an officer.

(2) The officer shall, where appropriate, record particulars of the samples taken in terms of sub-regulation (1), in the register in which the account of such oils is kept and shall deduct the amount of such samples from the quantity of oil shown therein.

(3) A refiner may take samples of hydrocarbon oils from any tank or utensils as may be necessary for the proper conduct of business in the production of hydrocarbon oils:

Provided that, where possible, any such samples taken shall be returned to the tank or utensil from which they were taken.

113. Summary entry on cessation of manufacture

The entry required to be lodged by a licensed manufacturer pursuant to paragraph (b) of sub-section (1) of section 138 shall be made in Form CE 20 in the Eighth Schedule.

PART XIIA
EXCISE MANAGEMENT ON SERVICES

[Part XIIA ins by reg 7 of SI 17 of 2004.]

113A. …

[113A ins by reg 7 of SI 17 of 2004; rep by reg 8 of SI 86 of 2010.]

113B. …

[113B ins by reg 7 of SI 17 of 2004; rep by reg 8 of SI 86 of 2010.]

113C. Entry for consumption by service providers

An entry of services liable to excise duty shall e made in Form CE20 as set out in the Eighth Schedule.

[113C ins by reg 7 of SI 17 of 2004.]

113D. Notice on cessation of provision of service

The notice required to be lodged by a service provider who ceases to provide services liable to excise duty in terms of section 139I of the Act shall be made in Form CE20 as set out in Eighth Schedule.

[113D ins by reg 7 of SI 17 of 2004; am by reg 10 of SI 86 of 2010.]

PART XIIB
MANAGEMENT OF SURTAX

[Part XIIB ins by reg 11 of SI 9 of 2006; am by reg 5 of SI 23 of 2016.]

113E. Interpretation

In this Part, unless the context otherwise requires—

“Authority” means the Zambia Revenue Authority established under the Zambia Revenue Authority Act; and

“motor vehicle” means any mechanically propelled motor vehicle which is intended for use, or is capable of being used, on roads and includes a motor cycle but does not include an ambulance, a prison van or a hearse.

[Reg 113E ins by reg 11 of SI 9 of 2006.]

113F. Motor vehicles subject to payment of carbon emission tax

(1) Except for a motor vehicle which is entered to be warehoused, removed in bond on a carrier or manufactured in Zambia, every motor vehicle which is imported, temporarily imported into, or in transit through, Zambia shall be subject to a surtax on carbon emissions at the time of importation or when transiting through Zambia as the case may be, and the owner or person in charge of such motor vehicle shall be required to obtain a carbon emission tax certificate:

Provided that every motor vehicle which is—

(a) by the deletion of the full stop at the end of the sub-section and the substitution therefore of a colon; and

(b) by the insertion immediately after the colon of the following new proviso:

Provided that rail carriers shall be required to exit from Zambia within 30 days from the date of entry.

[Reg 113F ins by reg 11 of SI 9 of 2006.]

113G. Place of payment of surtax on carbon emissions

The surtax on carbon emissions referred to in regulation 113F shall be payable at—

(a) any office of the Authority; or

(b) any office of such Agent as may be designated by the Commissioner-General for the purpose of collecting surtax on carbon emissions.

[Reg 113G ins by reg 11 of SI 9 of 2006.]

113H. Documents to be presented on payment of carbon emissions surtax

Any payment of surtax on carbon emissions shall be made upon presentation of the motor vehicle registration documents issued in respect of the motor vehicle under the Road Traffic Act, 2002, and in the case of motor vehicles in transit and those temporarily imported, upon the presentation of clearance or other relevant documentation.

[Reg 113H ins by reg 11 of SI 9 of 2006.]

113I. Display of carbon emissions tax certificate

A carbon emission tax certificate issued in respect of any motor vehicle shall be affixed in a conspicuous place on such motor vehicle.

[Reg 113I ins by reg 11 of SI 9 of 2006.]

113J. Exemptions from payment of surtax

(1) Subject to the provisions of this part a refund or remission of surtax shall be granted, if a motor vehicle is imported into Zambia or, is for the exclusive use of an international organisation, a diplomatic mission or any person who is connected with that mission and enjoys the privileges and immunities provided under the Diplomatic Immunities and Privileges Act.

[Reg 113J ins by reg 11 of SI 9 of 2006; am by reg 6 of SI 23 of 2016.]

PART XIII
OFFENCES, PENAL PROVISIONS AND PROCEDURE

114. Notice of seizure

Notice of seizure pursuant to section 162 of the Act shall be given in Form CE 30 set out in the Eighth Schedule.

115. Admission of offence

Admission of offence pursuant to section 168 of the Act shall be made in Form CE 31 set out in the Eighth Schedule.

116. Distress warrant

A warrant issued by the Commissioner-General pursuant to section 170A of the Act shall be in Form CE 32 set out in the Eighth Schedule.

117. Officer to show warrant and leave copy at premises

An officer executing a warrant issued pursuant to section 170A of the Act shall show such warrant on demand made by the owner or occupier of the premises and shall give a copy to such person or otherwise leave a copy on or at the premises.

118. Interest payable on late payment

Any interest to be charged pursuant to sub-section (2) of section 171 of the Act shall be calculated at the prevailing discount rate determined by the Bank of Zambia plus two per cent per annum for the period that the duty remains unpaid.

[Reg 118 subs by reg 11 of SI 86 of 2010.]

119. Recovery of debt from persons other than principal debtor

Notice in writing pursuant to section 171A of the Act shall be given in Form CE 33 set out in the Eighth Schedule.

PART XIV
GENERAL

120. Requirement to be licensed as Customs Agent

(1) No person, company or body corporate shall do or offer to do for the fee or reward for or on behalf of another, anything necessary for compliance with any requirement of the Act or any regulations or rules made thereunder in connection with the entry or clearance of imported goods, goods for export, or locally manufactured goods subject to excise duty or surtax, unless that person or company or body corporate is—

(a) a person acting for the employer in the normal course of such employment in the entry of locally manufactured goods subject to excise duty or surtax or goods for export or the entry for consumption of imported goods at the port of first arrival; or

(b) a person acting for a diplomatic mission accredited to Zambia;

[Reg 120(1)(b) ins by reg 9(a) of SI 15 of 2005.]

[Reg 120(1)(c) ins by reg 9(a) of SI 15 of 2005.]

(d) the holder of a current Customs Agent’s licence issued in accordance with the Act.

[Reg 120(1)(b) renumbered as reg 120(1)(d) by reg 9(a) of SI 15 of 2005.]

(2) Any person who contravenes this regulation commits an offence.

121. Application for customs Agents licence

(1) Any company duly incorporated under the Companies Act may apply to be licensed as a Customs Agent by electronically lodging with the Commissioner-General a completed application in Form CE 34 set out in the Eighth Schedule.

[Reg 121(1) am by reg 8 of SI 12 of 2017.]

(2) Any individual person and any person, company or body corporate who in or with any such application gives any information or makes any representation to the Commissioner-General, knowing the same to be false or misleading in any material particular commits an offence under the Act.

122. Issue of Customs Agents licence

(1) On receipt of any completed application the Commissioner-General may issue, subject to such terms and conditions as the Commissioner-General may impose, a Customs Agents licence and the licence unless sooner revoked shall remain in force until 31st December of the third year after the date on which it comes into force.

[Reg 122(1) am by reg 10 of SI 15 of 2005.]

(2) Any licence issued under this Regulation shall be in Form CE 35 set out in the Eighth Schedule subject to the payment of a fee set out in the First Schedule.

(3) Notwithstanding the generality of sub-regulation (1), the terms and conditions of licence to be issued by the Commissioner-General may include a requirement that the applicant complete a form of bond, guarantee or similar undertaking for such amount and of such duration as the Commissioner-General may require.

123. Renewal of Customs Agents Licence

An application for renewal of a licence pursuant to paragraph (d) of section 182A shall be made in Form CE 34 set out in the Eighth Schedule.

124. Grounds for not licensing or not renewing licence

A Customs Agent’s licence shall not be granted or renewed unless the Commissioner-General is satisfied that—

(a) the company and each Director or manager of the company is of good repute and will act with business integrity;

(b) the company will carry on its customs agency business by means of persons of good repute who will act with business integrity and who are conversant with the provisions of the Act and any regulations or rules made under the Act; and

(c) at each office or place where the company intends to carry on its business there will, at all times, be at least one person who has a recognised qualification acceptable to the Commissioner-General.

125. Revocation of licence

The Commissioner-General may by notice in writing to the licensee at any time suspend or revoke a Customs Agent’s licence if the Commissioner-General is satisfied that—

(a) the licence or its renewal was procured by fraud or misrepresentation or was otherwise irregularly obtained;

(b) the company, any Director or manager or employee of the company has contravened any provisions of the Act or the regulations or rules under the Act, or has in connection with the customs agency business of the company committed any act of fraud or dishonesty; or

(c) the company, any Director or manager of the company, has ceased to be of good repute or has acted in a manner inconsistent with business integrity.

[Reg 125 am by reg 4 of SI 14 of 2001.]

126. Appeal against decision not to license or renew licence

(1) Any applicant or licensee aggrieved by a decision of the Commissioner-General not to grant or renew a licence may, within seven days after being informed of the Commissioner-General’s decision, appeal to the Minister.

(2) The applicant or licensee, if dissatisfied with the decision of the Minister, may appeal to the Tribunal.

[Reg 126(2) am by reg 5 of SI 14 of 2001.]

127. Transit goods

(1) Subject to regulation 47, any goods which are conveyed in transit through Zambia shall be so removed by a licensed customs carrier.

(2) The Commissioner-General shall make rules for the manner in which certain categories of goods shall be conveyed in transit through Zambia by a licensed customs carrier.

[Reg 127(2) ins by reg 12(a) of SI 91 of 2019.]

(3) Except with the permission from the Commissioner-General, any carrier transit goods through Zambia shall be required to exit from Zambia within five days from the date of release of goods:

[Reg 127(2) subs by reg 6 of SI 14 of 2001; am by reg 12(a) of SI 9 of 2006, reg 9 of SI 12 of 2017.]

Provided that rail carriers shall be required to exit from Zambia within 30 days from the date of release of goods.

[Reg 127(2) proviso ins by reg 12(b) of SI 9 of 2006; am by reg 9 of SI 12 of 2017; renumbered as 127(3) by reg 12(b) of SI 91 of 2019.]

(4) The Commissioner-General may require that risky goods transiting through Zambia, as determined by the Commissioner-General from time to time, are conveyed by containerised transport or by a vehicle delivery service.

[Reg 127(3) ins by reg 3(a) of SI 66 of 2018; renumbered as 127(4) by reg 12(b) of SI 91 of 2019.]

(5) There shall be charged, levied, collected and paid in respect of any carrier that remains in Zambia in contravention of sub-regulation (2) a fee at the rate set out in the First Schedule.

[Reg 127(3) renumbered as 127(4) by reg 3(b) of SI 66 of 2018, 127(5) by reg 12(b) of SI 91 of 2019.]

128. Storage of goods in customs warehouse

(1) The customs warehouse declared pursuant to sub-section (1) of section 195 shall be for the storage of detained goods until the requirements of the Act have been satisfied.

(2) Where any goods are lodged in a customs warehouse in terms of sub-regulation (1), the Government shall in no case be liable in respect of any loss or diminution of or accident to any goods; except that the officer shall issue a receipt for the goods for the purpose of showing that a certain number of packages have been received into the customs warehouse.

(3) The Storage fees to be paid on goods placed in the customs warehouse shall be as set out in the First Schedule.

(4) Storage fees shall be charged from the date on which goods are placed in a customs warehouse up to and including the date of final delivery thereof, or the date of sale, as the case may be:

Provided that the Commissioner-General may, having regard to the circumstances pertaining to the detention, remit the rent payable on any consignment of goods which have been placed in a customs warehouse.

(5) If an order for the removal of any goods from a customs warehouse has been given by the Commissioner-General and the person to whom such order has been granted does not, within such period as may be specified, comply with it, such goods may, notwithstanding any other provisions of the Act, at the discretion of the Commissioner-General, be dealt with as if they were goods in respect of which entry had not been made in terms of section 33 of the Act.

128A. Storage fees payable for goods in customs premises after release from customs control

The storage fees payable on goods that remain in customs premises beyond eight hours after their release from customs control under the provisions of sub-section (5) of section 34 of the Act shall be as in the First Schedule.

[Reg 128A ins by reg 13 of SI 9 of 2006; am by reg 4 of SI 99 of 2021.]

129. Written authority to act on behalf of another person

Where an officer requires the production of written authority for one person to act on behalf of another pursuant to section 184 of the Act such authority shall be provided in form CE 36 set out in the Eighth Schedule.

130. Corrections to bill of entry subsequent to lodgment

(1) Any correction to a bill of entry that is required to be made subsequent to the lodgment of the entry with the Customs Division shall be notified in Form CE 120 set out in the Eighth Schedule and the correction shall pursuant to section 198 require payment of the fee set out in the First Schedule.

[Reg 130 renumbered as reg 130(1) by reg 5(1) of SI 99 of 2021.]

(2) Where a correction referred to under sub-regulation (1) is as a result of an omission on the part of the Commissioner-General, the fee required to be paid in sub-regulation (1) shall be waived.

[Reg 130(2) ins by reg 5(2) of SI 99 of 2021.]

131. Search of persons

(1) Any person who is to be searched by an officer shall be searched by an officer of the same sex and such search shall be witnessed by an officer of the same sex.

(2) Subject to the provisions of sub-regulation (1) any search under this regulation shall be conducted in private.

132. Proof of identity

When exercising any powers of entry or search under the Act an officer shall, when requested to do so by the owner or occupier of the premises, produce evidence of identity and official status.

133. Care to be exercised in opening of packages

An officer shall exercise reasonable care when opening packages or parcels pursuant to any requirement of these Regulations.

134. Fee to be paid on entry of goods

The fee to be paid on the entry of goods for consumption, warehousing, re-warehousing or removal from warehousing or exportation shall be as set out in the under Regulation 20.

[Reg 134 am by reg 6 of SI 15 of 2002.]

135. Working hours of Customs Division and fees for attendance

(1) The working hours of the Customs Division pursuant to section 199 of the Act, shall be those hours advised from time to time for each port and place in the ports and Routes Order issue under section 13 of the Act and otherwise shall be from 08:00 to 17:00 hours.

(2) The fee which shall be payable in respect of the attendance of officers outside such hours and the fees which shall be payable for the attendance of officers at remote locations at any time, are as set out in the First Schedule.

136. Volume conversion

For the purpose of these Regulations, any quantity of partially processed or finished motor spirit, power paraffin, illuminating or heating paraffin, distillate fuel or residual fuel oil shall be calculated at a temperature of 20 Degrees Celsius by means of such volume conversation tables as the Commissioner General may time to time approve.

Provided that the Commissioner-General may approve the use of conversion metre.

137. Bonds

(1) Any bond required by the Commissioner General in terms of sub-section (3) of section 43, sub-section (1) of section 56, sub-section (3) of section 97, sections 179, 182 and 182A of the Act shall be form CE 121 set out in the Eighth Schedule.

(2) Where a cash deposit is required as security for any obligation incurred under the laws relating to customs and excise, such deposit shall be made in form CE 122 set out in the Eighth Schedule.

138. Customs Bond Agreement

(1) The customs carrier’s licence referred to in Regulation 30 may be issued in accordance with the terms and conditions set out in the treaty under which the goods are imported.

(2) No person shall be engaged in executing transit operations without a Customs Bond Certificate issued by the competent authority in the member state where that person is resident or established, except that the competent authority shall inform all member states of all persons so licensed.

(3) Pursuant to sub-section (3) of section 43 of the Act, a Customs Bond Certificate shall be issued to principal sureties that fulfil the requirements as set out in the treaty under which the goods are imported and the Customs Bond Agreement:

Provided that the Customs Division shall—

(a) determine the general bond amount for either single transit or multiple transit operations; and

(b) upon notification by the principal surety decide on the admission of the designated surety.

(4) The Customs Division shall issue a certificate of approval to the means of transport in accordance with the Act.

(5) For the purpose of this regulation—

“carrier” means the person actually transporting goods in transit or in charge of or responsible for the operation of the respective means of transport; and

“certificate of guarantee” means a custom transit guarantee certificate which is issued to the principal by the customs office of guarantee.

[Reg 138 subs by reg 8 of SI 11 of 2008.]

138A. Direct trader input

The Commissioner-General may make rules to govern the administration of direct trader input.

[Reg 138A ins by reg 7 of SI 15 of 2002.]

139. Revocation of Statutory Instruments

The statutory instruments set out in the Seventh Schedule are hereby revoked.

FIRST SCHEDULE

PRESCRIBED FEES

[Regulations 16, 30, 41, 64, 69, 106, 122, 127, 130, 134 and 135]

Part 1: Annual fee for a customs carriers licence:

The annual fee for a customs carriers licence shall be a sum equal to 3,000 fee units for each year or part thereof.

[First Sch part 1 am by reg 10(a) of SI 17 of 2007.]

Part 2: Annual fee for bonded warehouse licence:

The annual fee for a bonded warehouse licence shall be a sum equal to 3,000 fee units for each year or part thereof.

[First Sch part 2 am by reg 11(a) of SI 15 of 2005.]

Part 3: Fee to be paid in respect of any complaint made in respect of dumped or subsidised goods:

The fee to be paid in respect of any complaint made in respect of dumped or subsidised imports shall be a sum equal to 1,000 fee units.

Part 4: Annual fee for a licence to manufacture goods subject to excise duty or surtax:

The annual fee for a licence to manufacturer goods subject to excise duty or surtax shall be a sum equal to 15,000 fee units fee units for each year or part thereof.

[First Sch part 4 am by reg 8(a) of SI 17 of 2004, reg 12(a) of SI 86 of 2010, reg 6(a) of SI 4 of 2019, reg 6(a) of SI 99 of 2021.]

Part 5: Fee for Customs agent’s licence:

The fee for a customs agent’s licence shall be a sum equal to 20,000 fee units or part thereof for each licence period of three years.

[First Sch part 5 am by reg 11(b) of SI 15 of 2005, reg 7 of SI 6 of 2015.]

Part 6: Fee to be paid on issue of Certificate of Origin

Type of certificate	Fee Units
(a) Common Market for Eastern and Southern Africa (COMESA) Certificate of Origin	25
(b) Generalised System of Preferences (GSP) Certificate (Combined Declaration and Certificate) Form A	25
(c) Movement Certificate (EUR) (used in preferential trade between contracting States)	25
(d) Southern African Development Community (SADC) Certificate of Origin	25
(e) Zambia Certificate of Origin	25

[First Sch part 6 subs by reg 8(b) of SI 17 of 2004.]

(f) Special preferential tariff treatment for least developed countries in Africa form SPT (Africa)

[First Sch part 6(f) ins by reg 14(a) of SI 9 of 2006.]

(g) Simplified COMESA Certificate of Origin

[First Sch part 6(g) ins by reg 10(a) of SI 11 of 2008; am by reg 10(a) of SI 17 of 2007.]

Part 7: Fee to be paid for correction to a bill of entry:

The fee in respect of any correction required to be made to a bill of entry subsequent to the lodgment of such entry with the customs shall be a sum equal to 278 fee units for each corrected entry.

[First Sch part 7 subs by reg 12(b) of SI 86 of 2010.]

Part 7A: Fees to be paid for replacing customs documents:

The fee in respect of any replacement of a custom document shall be a sum equal to two hundred and 78 fee units.

[First Sch part 7A ins by reg 12 of SI 78 of 2009.]

Part 7B: Fees to be paid for replacing Red Books:

The fee in respect of any replacement of a Red Book shall be a sum equal to 278 fee units.

[First Sch part 7B ins by reg 12 of SI 78 of 2009.]

Part 8: Fee to be paid on entry of goods:

The fee to be paid on the entry of goods for consumption, warehousing, re-warehousing or removal from warehousing or exportation shall be one thousand six hundred and sixty-seven fee units for each entry.

[First Sch part 8 subs by reg 12(c) of SI 86 of 2010, reg 2 of SI 119 of 2011; am by reg 7(b) of SI 6 of 2015, reg 2 of SI 13 of 2016, reg 6(b) of SI 4 of 2019.]

Part 9: Fees for attendance of officers at any time outside of defined working hours:

(1) The fees payable by any person in respect of whom, or, in respect of whose business the attendance of any customs officer is, in the opinion of the Commissioner-General, necessary at any time outside of the working hours of the customs shall be a sum equal to two hundred fee units per officer per hour or part thereof with a minimum charge of a sum equal to twenty fee units.

(2) The fees payable by any person in respect of whom, or in respect of whose business the attendance of any customs officer is, in the opinion of the Commissioner-General, necessary at a remote location at any time, shall be a sum equal to two hundred fee units per hundred fee units per officer per hour or part thereof, inclusive of time travelled, plus an additional fee of a sum equal to sixty fee units per kilometre to and from such location beyond the distance of twenty kilometres for each vehicle used.

[First Sch part 9 subs by reg 10(a) of SI 8 of 2009; reg 7 of SI 23 of 2016.]

Part 10: Storage fee to be paid on goods placed in a customs warehouse:

(1) The storage fee to be paid on goods placed in customs warehouse shall be 100 fee units per tonne per day or part thereof.

[First Sch part 10 am by reg 14(c) of SI 9 of 2006, reg 10(b) of SI 8 of 2009.]

(2) For the purpose of this part, a tonne shall be deemed to be 1,000 kilogrammes, 1 cubic metre or 1000 litres whichever shall be applicable.

(3) The storage fee shall be computed on a pro-rata basis, where goods placed in a customs warehouse are not of an exact number of a tonne or tones.

Part 10A: Storage fees to be paid on goods that remain within customs premises after release from customs control:

The storage fee to be paid on goods that remain in customs premises beyond eight hours after release from customs control shall be 500 fee units per day or part thereof.

[First Sch part 10A ins by reg 14(b) of SI 9 of 2006; am by reg 6(b) of SI 99 of 2021.]

Part 11: Fee to be paid on any vehicle or goods that remain in Zambia beyond the authorised period:

The fee to be paid on any vehicle or goods that remains in Zambia beyond the period sanctioned by the Customs Division shall be 3,000 fee units per day or part thereof.

[First Sch part 11 subs by reg 11(c) of SI 15 of 2005.]

Part 11A: Fee payable on a vehicle or goods in transit diverted from the designated transit route:

The fee payable on a vehicle or goods in transit that divert from the route designated by the Customs Services Division shall be 5,000 fee units for any diversion from the route, except that the designated route shall not be inconsistent with the transit route defined in the Public Roads Act, 2002.

[First Sch part 11A ins by reg 7(d) of SI 6 of 2015.]

Part 12: Annual fee for a customs area licence:

The annual fee for a customs area licence shall be a sum equal to 3,000 fee units for each year or part thereof.

[First Sch part 12 ins by reg 11(d) of SI 15 of 2005.]

SECOND SCHEDULE

[Second Sch am by reg 7 of SI 15 of 2002.]

REMISSION OF DUTY ON GOODS USED IN OCCUPATIONAL THERAPY OR TRAINING

LIST OF APPROVED ORGANISATIONS

[Section 89: Regulation 87]

Organisation

(1) Cheshire Homes;

(2) Da gama Home for Children;

(3) Magwero School for the Blind;

(4) Mambilima School of the Blind;

(5) National Rehabilitation and Vocational Centre for the Disabled;

(6) Ndola School for the Blind;

(7) Sefula Secondary School for the Blind; and

(8) Zambia National Association of the Disabled Women.

THIRD SCHEDULE

REBATE, REFUND OR REMISSION OF DUTY ON GOODS FOR SCIENTIFIC, AGRICULTURAL, TECHNICAL ASSISTANCE OR DEVELOPMENT PROGRAMMES AND FOR ASSOCIATED TECHNICAL STAFFLIST OF APPROVED ORGANISATIONS

[Section 89: Regulations 88 and 90]

1. Action on Disability and Development

2. Adventist Development and Relief Agency of Austria

2A. Agence Francaise De Development and PROPARCO (AFD Group)

[French Agency for Development (Agency Francaise De Development – AFD) subs by reg 8(a)(ii) of SI 23 of 2016.]

3. Africa Capacity Building Foundation (ACBF)

[Ins by reg 8 of SI 15 of 2002.]

4. Africa Development Bank (ADB)

5. Africa Development Fund (ADF)

6. African Development Foundation (ADF)

[Ins by reg 15 of SI 9 of 2006.]

7. African Wildlife Foundation

[Ins by reg 2 of SI 60 of 2008.]

8. Africare

9. Agip Mining Activities

10. Aquater/Tubi Sarplast

11. Arab Bank for Economic Development in Africa (BADEA)

11A. Association for Aid and Relief Japan

[“Japanese Association to Aid Refugees” subs by reg 8(b) of SI 6 of 2015.]

12. Australia Staffing Assistance

13. Austria Technical Assistance

14. Belgian Technical Assistance

15. Brazil Technical Assistance

16. British Technical Assistance

17. Brothers to All Men International

18. Bulgaria Technical Assistance

19. Bureau De Recherches Geologiquest et Miniers

20. Canadian International Development Agency

21. Canadian Technical Assistance

[Ins by reg 13(a) of SI 78 of 2009.]

22. Canadian University Services Overseas

23. Care International

[Ins by reg 8 of SI 15 of 2002.]

24. Centre for Infectious Disease Research in Zambia

[Ins by reg 11 of SI 11 of 2008.]

25. Centre for International Forestry Research

[Ins by reg 11 of SI 11 of 2008.]

25A. Centre for International Programs (Zambia)

[Ins by reg 8(d) of SI 6 of 2015.]

25B. China Africa Development Fund

[Ins by reg 13 of SI 86 of 2010.]

26. China Technical Assistance

27. Christian Children’s Fund (CCF)

[Ins by reg 8 of SI 15 of 2002.]

28. Cogema Group CEA

29. Common Market for Eastern and Southern Africa (COMESA)

30. Commonwealth Development Corporation

31. Commonwealth Fund for Technical Co-operation

32. Common wealth Secretariat

33. Common wealth Programme (Africa Centre)

34. Concern Worldwide Zambia

[Ins by reg 11 of SI 11 of 2008.]

35. Cospe

36. Cuban Technical Assistance

37. Cure International

[Ins by reg 2 of SI 21 of 2006.]

38. Czech Development Agency

[Subs by reg 8(a)(i) of SI 23 of 2016.]

39. Dan Church Aid

[Ins by reg 12 of SI 15 of 2005.]

40. Danish International Development

41. Danish Volunteer Services

42. Department for International Development

[Ins by reg 9 of SI 15 of 2003.]

43. Development Bank of South Africa (DBSA)

43A. Development International Desjardins

[Ins by reg 13 of SI 86 of 2010.]

44. Diakonia

[Ins by reg 13(a) of SI 78 of 2009.]

45. ERB Overseas Investment Limited

46. European Development Fund (EDF)

47. European Economic Community

48. European Investment Bank (EIB)

49. European Union

[Ins by reg 9 of SI 15 of 2003.]

49A. EXIM Bank of China

[Ins by reg 8(d) of SI 6 of 2015.]

49B. Family Health International

[Ins by reg 8(b) of SI 6 of 2015.]

50. Finish International Development Agency

51. Flemish Office for Development Co-operation and Technical Assistance (VVOB)

[Ins by reg 11(b) of SI 8 of 2009.]

53. Finish Volunteer Services

54. Foster Parents Plan International

55. France Technical Assistance

56. …

57. Friedrichnaunnan Foundation

58. Friedrick-Elbert Foundation

59. German Agency for Technical Assistance

60. German Volunteer Services

61. Germany Technical Co-operation

[Ins by reg 9 of SI 15 of 2003.]

62. Giacomine Conn. Alberto SPA

63. Global 2000 Inc.

64. Gossner Services Mission

[Rep by reg 11(a) of SI 8 of 2009.]

65. Habitat for Humanity-Zambia

[Ins by reg 12 of SI 15 of 2005.]

66. HILD

67. IBRD-World Bank

67A. ICAP

[Ins by reg 8(d) of SI 6 of 2015.]

68. IDA

69. India Technical Assistance

69A. Industrial and Commercial Bank of China (ICBC)

[Ins by reg 10(b) of SI 12 of 2017.]

69B. International Committee of the Red Cross

[Ins by reg 7 of SI 99 of 2021.]

70. International Council for Research in Agro-forestry (ICRAF)

71. International Development Research Centre;

[Ins by reg 2 of SI 56 of 2008.]

72. International Fund for Agricultural Development (IFAD)

72A. International Institute of Tropical Agriculture

[Ins by reg 13 of SI 86 of 2010.]

73. International Monetary Fund (IMF)

74. International Union for Conservation of Nature and Natural Resources (IUCN)

74A. Investec Bank Plc

[Ins by reg 2 of SI 84 of 2016.]

75. Iraq Technical Assistance

76. Ireland Technical Assistance

77. Irish Aid

[Ins by reg 9 of SI 15 of 2003.]

78. Italy Technical Assistance

79. Japan International Co-operation Agency

80. Japan Overseas Co-operation Volunteers

81. Japanese Technical assistance

[Ins by reg 8(b) of SI 6 of 2015.]

82. Kingdom of the Netherlands Technical Assistance

83. Korea Technical Assistance

84. Kreditanstal Fur Wieder Ufbau (KFW)

85. Kuwait fund for Development

86. Lutheran World Federation

87. Marie Stopes International Zambia

[Ins by reg 11 of SI 11 of 2008.]

87A. Maryland Global Initiatives Corporation (MGIC) Zambia

[Ins by reg 8(d) of SI 6 of 2015.]

88. Mobil Exploration Zambia Inc.

88A. National Export Credits Guarantee Board (EKN)

[Ins by reg 2 of SI 18 of 2015.]

89. NIEC Corporation of Japan

90. Nigerian Technical Aids Corps Scheme

[Ins by reg 8 of SI 15 of 2002.]

91. Nordic Development Fund (DNF)

92. Nordic/Sadc (Norsand) Agency

93. Norwegian Agency for Development

94. Norwegian Church Aid

[Ins by reg 2 of SI 21 of 2006.]

95. OPEC Special Economic Development Fund

96. Organisation of Netherlands Volunteers

97. Otto Benecke Foundation

98. Overseas Economic Co-operation Fund Japan

99. Oxfarm

100. Pan African Institute for Development

101. Pestalozzi World

[Ins by reg 2 of SI 60 of 2008.]

102. Plan International

[Ins by reg 8 of SI 15 of 2002.]

103. Portugal Technical Assistance

104. Power Reactor and Nuclear Fuel Development Corporation (PNC, Japan)

104A. Project Concern International

[Ins by reg 13 of SI 86 of 2010.]

105. Provincial forestry Action Programme

[Ins by reg 9 of SI 15 of 2003.]

106. Rafiki Foundation Incorporate

[Ins by reg 15 of SI 9 of 2006.]

107. Romania Technical Co-operation

107A. Room to Read

[Ins by reg 13 of SI 86 of 2010.]

108. SNV Netherlands Development Organisation

[Ins by reg 2 of SI 56 of 2008.]

109. Saarberg Interplan

110. SADC Plant Genetic Resource Centre

111. Saudi Arabia Technical Assistance

111A. Saudi Fund for Development

[Ins by reg 2 of SI 47 of 2021.]

111B. Save the Children International

[Subs by reg 8(a) of SI 6 of 2015.]

112. Self Help Africa

[Ins by reg 11(a) of SI 8 of 2009.]

113. Shelter Afrique

[Ins by reg 12 of SI 15 of 2005.]

114. Society for Family Health

[Ins by reg 2 of SI 56 of 2008.]

114A. Solidar Med

[Ins by reg 8(d) of SI 6 of 2015.]

115. Southern African Development Community (SADC)

116. Student Partnership Worldwide

[Ins by reg 15 of SI 9 of 2006.]

117. Swedish Export Credit Corporation (SEK)

[Ins by reg 2 of SI 18 of 2015.]

118. Swedish International Development Agency

119. Switzerland Technical and financial Assistance

119A. The Facility for Infrastructure Development (ORIO)

[Ins by reg 2 of SI 18 of 2019.]

120. Tikushima International Cooperation (TICO)

[Ins by reg 8 of SI 15 of 2002.]

120A. Trade Mark East Africa (TMEA)

[Ins by reg 2 of SI 78 of 2020.]

121. United Kingdom of Great Britain Technical Co-operation

122. United Nations, all specialised Agencies of

123. United States Agency for International Development

124. USSR Technical Assistance

125. Volunteer Service Overseas

126. Water Aid-Zambia

[Ins by reg 15 of SI 9 of 2006.]

126A. We Effect

[“Sweedish Cooperation Center” subs by reg 10(a) of SI 12 of 2017.]

127. World Bicycle Relief, with respect only to bicycles and bicycle parts, for the period ending 31st December, 2010:

Provided that the total number of bicycles or assembled bicycles does not exceed 50 thousand all together.

[Subs by reg 13(b) of SI 78 of 2009.]

128. World Fish Centre

[Ins by reg 11 of SI 17 of 2007.]

129. World Vision International

130. World Wide Funds for Nature (WWF)

[Ins by reg 8 of SI 15 of 2002.]

131. Yugoslavia Technical Assistance

132. Zambia Emory HIV Research Project (ZEHRP)

[Ins by reg 2 of SI 18 of 2015.]

FOURTH SCHEDULE

[Regulations 89, 89A, 89B, 89C and 89D]

[Fourth Sch subs by reg 14 of SI 78 of 2009; am by reg 9 of SI 6 of 2015, reg 9 of SI 23 of 2016, reg 11 of SI 12 of 2017, reg 4 of SI 66 of 2018, reg 7 of SI 4 of 2019, reg 13 of SI 91 of 2019, reg 8 of SI 99 of 2021.]

REBATE, REFUND OR REMISSION OF DUTY ON GOODS

PART I
REBATE, REFUND OR REMISSION OF DUTY ON GOODS FOR ESTABLISHMENT, REHABILITATION OR EXPANSION OF A BUSINESS ENTERPRISE

Name of Investor	Approval Date	Licence No.	Number of Jobs Pledged
Africa Transmission Limited	28th March, 2018	ZDA 3370/12/2017
African Foods Limited	13th September, 2013	ZDA 259/07/2008
Agora	7th February, 2018	ZDA 3304/10/2017
Akrasi Properties Limited	5th January, 2015	ZDA 1826/08/2013	95
Al Hatimy Developers Zambia Limited	23rd June, 2017	ZDA 311/08/2017	25
Aller Aqua Limited	22nd April, 2016	ZDA 2748/04/2016
Aller Aqua Zambia Limited	22nd June, 2017	ZDA 2748/04/2016	70
AMG Investments Limited	4th May, 2017	ZDA 2992/11/2016	146
Arsal Investments Limited	28th September, 2015	ZDA 2439/06/2015	35
Asharami Energy Resource Limited	28th June, 2017	ZDA 3096/04/2017	44
Bangweulu Power Company Limited	9th November, 2017	ZDA 3138/05/2017	26
Barrowdale Inn Limited	11th February, 2013	ZDA 1485/09/2012
Baudot Cement Zambia Limited	27th March, 2014	ZDA 1844/08/2013
Bed and Couch Concepts Limited	18th August, 2017	ZDA 3082/03/2017	108
Bigtree Beverages Limited	28th December, 2017	MFEZ Permit No. ZDA 3391/12/2017	650
Bigtree Brands Limited	28th December, 2017	MFEZ Permit No. ZDA 3392/12/2017	680
Bonanza Development Company Limited	12th September, 2018	ZDA 3599/07/2017
British American Tobacco	31st August, 2017	ZDA 3146/05/2017	93
BSBK Limited	28th March, 2018	ZDA 3226/08/2017
Bubezi Investments Limited	24th March, 2014	ZDA 1956/11/2013
Buffalo Consortium Limited	8th January, 2015	ZDA 2295/12/2014	253
Bulk Mining Explosives Zambia	25th July, 2018	ZDA 3485/04/2018
Camland Villas Limited	9th May, 2016	ZDA 2430/05/2015	330
Changsheng Mining Equipment Limited	17th October, 2013	ZDA 018/09/2013
CHC Commodities Limited	4th March, 2016	ZDA 2589/10/2015	106
Chenguang Biotech Limited	13th October, 2016	ZDA 2952/10/2016	1500
Chikunto Safaris Limited	26th April, 2016	ZDA 2632/11/2015	17
Chimetal Zambia Limited	14th September, 2018	ZDA 3623/08/2018
China Champion Investments Limited	21st October, 2015	ZDA 2435/06/2015	200
China Shunfeng Enterprise Group limited	17th January, 2017	ZDA 2973/11/2016	177
Clay Disposal Zambia Limited	29th September, 2014	ZDA 2073/03/2014
Clicks Zambia Limited	3rd June, 2014	ZDA 1832/07/2013
CNZ Furniture Company Limited	8th January, 2015	ZDA 2269/11/2014/ms	210
Copperbelt Food Industries Limited	9th May, 2016	ZDA 1800/07/2013	92
CORE Industries Limited	20th August, 2014	ZDA 2188/07/2014
Cosmopolitan Shopping Centre Limited	4th August, 2015	ZDA 1276/02/2012	300
Country Millers Limited	17th January, 2017	ZDA 2971/11/2016	25
Crossroads Lodges (Solwezi) Limited	19th September, 2013	ZDA 1437/07/2012
Da Tang Steel Company Limited	5th January, 2015	ZDA 2257/10/2014	100
Doermann Investments Limited	10th June, 2015	ZDA 1854/09/2013/tt	45
Down Town Hotels Limited	13th September, 2013	ZDA 438/04/2009
Dream Africa Investments limited	3rd April, 2014	ZDA 2032/01/2014
Dyonair Industrial Gas Zambia Limited	22nd July, 2015	ZDA 2460/06/2015/tt	55
Eagle Glass Manufacturing Limited	25th August, 2017	ZDA 3193/07/2017	95
Eastem Comfort Limited	31st October, 2014	ZDA 2247/10/2014
Emerging Cooking Solutions Zambia	19th February, 2013	ZDA 1590/12/2012
Engine Centre Zambia Limited	6th June, 2014	ZDA 1922/09/2013
ESTIM Construction Limited	27th March, 2014	ZDA 1805/07/2013
Estim Construction Zambia Limited	14th September, 2018	ZDA 3422/01/2018
Fairly Bottling Zambia Limited	30th June, 2009
Falls Beverage Company Limited	10th January, 2014	ZDA 1898/09/2013
Faqeer Farms Limited	8th March, 2018	ZDA 3568/06/2018
Farmer Super Fresh Limited	3rd August, 2018	ZDA 3178/06/2017
Farrukh Manufacturing Limited	24th July, 2013	ZDA 1662/03/2013
Fast Waste Management Limited	22nd October, 2015	ZDA 2581/09/2015	78
Fens Investment Limited Assembly of Trailers	8th January, 2010	ZDA 570/09/2009
Flame Building and Renovation Limited	22nd May, 2014	ZDA 2088/03/2014
Forli Limited	26th April, 2016	ZDA 2554/08/2015	500
Francolet Investments Limited	22nd May, 2014	ZDA 2085/03/2014
Gavi Beverages Limited	31st October, 2017	ZDA 2501/07/2015	72
Gemstone Marketing and Consultancy Limited	10th July, 2013	ZDA 1070/08/2011
Global Leader Enterprises Zambia Limited	17th January, 2017	ZDA 2988/11/2016	330
Good Time Steel Company Zambia Limited	18th December, 2012	ZDA 1435/07/2012
Gourock Industries Limited	23rd June, 2009
Grand Palace Hotel Limited	22nd October, 2018	ZDA 3693/09/2018
Green Park Food Processing Limited	17th June, 2016	ZDA 2702/02/2016	46
Green Safaris Zambia Limited	22nd October, 2015	ZDA 2510/07/2015	30
GSY Construction Zambia Limited	6th June, 2014	ZDA 2119/04/2014
Gypsum Zambia Limited	6th June, 2012	ZDA 1247/01/2012
Handyman’s Paradise Lime Quarries Limited	7th April, 2014	ZDA 1872/09/2013
Handyman’s Paradise Lime Manufacturing Company Limited	7th April, 2014	ZDA 1903/10/2013
Hawai Real Estate	29th July, 2018	ZDA 3067/03/2017
H-E Parts International Zambia Limited	28th March, 2018	ZDA 3428/02/2018
Heights and Acres Limited	14th November, 2017	ZDA 2711/02/2016
Hengda Investment Limited	24th September, 2018	ZDA 3535/05/2018
HMM Milling Limited	31st August, 2017	ZDA 3221/08/2017	55
Hua Feng Construction	27th April, 2016	ZDA 2717/03/2016	45
Huatong Everwell Cable and Engineering Company Limited	27th February, 2017	ZDA/2905/09/2016	160
Hydro Electric Power Limited	3rd April, 2014	ZDA 1953/11/2014
Ilobezi Limited	13th June, 2016	ZDA 2751/04/2016	470
JMV Milling Company Limited	10th April, 2017	ZDA 3049/02/2017	145
Kabwe Mall Limited	26th April, 2016	ZDA 2593/10/2015	560
Kaddoura Holdings Limited	19th February, 2013	ZDA 1603/01/2013
Kafue Gorge Lower Power Development Corporation Limited	4th March, 2016	ZDA 2642/11/2015	4308
Kalulushi Diaries Zambia	17th June, 2016	ZDA 2677/12/2015	111
Kapiri Glass Manufacturing Co (2008) Limited	13th June, 2013	ZDA 1598/12/2012
Kariba Harvest	24th January, 2014	ZDA 950/03/2011
Kawambwa Steel Works Limited	24th July, 2013	ZDA 1720/04/2013
Kazungula Diesel Services Limited	12th June, 2017	ZDA 3372/12/2017
Kingphar Zambia Company Ltd	3rd October, 2014	ZDA 2135/09/2014
Kuma Investments Limited	19th June, 2018	ZDA 3530/05/2018
Likamba La Luna Limited	8th February, 2013	ZDA 1341/04/2012
LIMECO Resources Limited	27th March, 2014	ZDA 1633/07/2013
Longlihua Company Limited	28th February, 2017	ZDA 3030/12/2016	115
Louie Ville Enterprise Limited	23rd March, 2016	ZDA 2447/06/2015	250
Loukas Sand and Washing Limited	28th April, 2014	ZDA 2007/01/2014
Luambe Conservation Limited	22nd July, 2015	ZDA 2399/04/2015/cp	27
Mababe Milling Corporation Limited	28th March, 2018	ZDA 3324/11/2017
Macaw Food Industries	21st July, 2009
Manjeet Cotton Zambia Limited	24th March, 2014	ZDA 1873/09/2013
Manraj Investment Limited	31st August, 2017	ZDA 3153/06/2017	35
Mansa Sugar	12th January, 2017	ZDA 2433/05/2015	886
Marcopolo Tiles Company Limited	23rd June, 2017	ZDA 2931/09/2016	55
Martech Electrical and Electronics Limited	28th September, 2015	ZDA 2506/07/2015	82
Mattaniah Investments Limited	10th January, 2014	ZDA 1471/09/2013
Me Long Teng Grinding Media Zambia Limited	24th August, 2017	ZDA 3023/12/2016	177
Medland Health Services Limited	29th November, 2017	ZDA 3208/07/2017	314
Mbizi Safaris Limited	19th May, 2016	ZDA 2680/01/2016	94
Medicare International Limited	21st July, 2009
Missoil Limited	29th January, 2016	ZDA 2585/09/2015	70
MM Integrated Steel Mills Limited	8th January, 2015	ZDA 1913/10/2013	230
MMRP Company Limited	8th January, 2015	ZDA 2255/10/2014	200
Mogal Cuisine Limited	18th December, 2012	ZDA 1474/09/2012
Mpande Limestone Limited	28th November, 2016	ZDA 2705/02/2016	3149
Mukambi Safari Lodge Limited	24th July, 2013	ZDA 1296/03/2012
Mukango Properties Limited	18th May, 2015	ZDA 2313/12/2014	50
Mukuba Mall Limited	11th February, 2013	ZDA 1589/08/2012
Muna Aqua and Beverages Limited	6th June, 2014	ZDA 2021/04/2014
Musa Mills Limited	28th March, 2017	ZDA 3010/12/2016	80
Mylan Laboratories Limited	12th January, 2017	ZDA 2719/03/2016	127
Neelkanth Cables Limited	24th July, 2013	ZDA 1664/03/2013
Neelkanth Group Limited	25th April, 2014	ZDA 1663/03/2013
Neelkanth Lime Limited	22nd July, 2015	ZDA 1874/09/2013/cp	120
New Brilliant Shoes Company Limited	4th May, 2017	ZDA 3077/03/2017	160
Northern Coffee Corporation Limited	10th July, 2013	ZDA 1487/09/2012
Northside Developments Limited	24th September, 2015	ZDA 2402/04/2015	130
NRB Pharma Zambia Limited	4th October, 2013	ZDA 1423/07/2012
Nutridev International Limited	22nd June, 2017	ZDA 2888/08/2016	290
Olibul Investments Limited	7th March, 2013	ZDA 1502/10/2012
Omax Ferro Alloys Zambia	29th July, 2018	ZDA 2520/07/2015
Omicron Services (Z) Limited	6th March, 2015	ZDA 2013/01/2014	45
Petronics Limited	14th December, 2012	ZDA 1503/10/2012
Qinsong Investment Limited	31st August, 2017	ZDA 3164/06/2017	69
Ravs International Zambia Limited	14th November, 2017	ZDA 3197/07/2017	65
Reno Concrete	24th July, 2013	ZDA 1757/06/2013
Revin Zambia Limited	30th May, 2017	ZDA 2978/11/2016	202
Risen King General Trading Zambia Limited	6th May, 2017	ZDA 2912/09/2016	300
Rock Solid Real Estate Developers Limited	28th September, 2015	ZDA 9194/08/2014	595
Royal Zambia Wildlife Conservation and Safaris Limited	24th July, 2013	ZDA 1410/06/2012
Safi Industries Limited	22nd June, 2016	ZDA 2770/05/2016	24
San He Manufacturing Zambia Limited	10th November, 2017	ZDA 3286/09/2017	350
Sav Steel Mills Limited	18th March, 2015	ZDA 2258/10/2014	85
S.B Plastics Limited	11th February, 2013	ZDA 1279/02/2012
Saro Agro Industrial Limited	8th February, 2013	ZDA 994/04/2011
Scimitar Farming Limited	19th September, 2013	ZDA 1817/07/2013
Serenje Ferro Alloys Zambia Limited	29th July, 2018	ZDA 3202/07/2017
Shadong Power Zambia Limited	29th November, 2012	ZDA 1517/10/2012
Shengtai Wood Investment Limited	6th June, 2014	ZDA 2128/05/2014
Shri Ganesh Investment Limited	31st August, 2017	ZDA 3183/06/2017	129
Simba Holdings Limited	24th September, 2018	ZDA 3643/08/2017
Skretting Zambia Limited	23rd November, 2016	ZDA 2797/05/2016	54
Soft Silver Investment Company Limited	14th December, 2012	ZDA 1525/10/2012
Solar Explochem Zambia Limited	18th December, 2012	ZDA 1335/04/2012
Solwezi City Mall Limited	26th April, 2016	ZDA 1656/02/2013	100
Sunbird Bio-energy Zambia Limited	18th March, 2015	ZDA 2284/11/2014	250
Sunshine Millers Limited	27th December, 2017	ZDA 3190/07/2017	35
Surya Biofuels Limited	15th November, 2017	ZDA 3026/12/2016	220
Tec Trade Limited	28th December, 2017	ZDA 3358/12/2017	140
Texila American University Limited	26th April, 2016	ZDA 2651/12/2015	156
The Real Meat Company	3rd June, 2013	ZDA 1559/11/2012
Thurstbore Zambia Limited	23rd March, 2016	ZDA 2662/12/2015	40
Tiancheng Zambia Construction company Limited	29th November, 2016	ZDA 2928/09/2016	51
Tides Zambia Limited	28th November, 2016	ZDA 2694/02/2016	66
Tigris Timbers Limited	7th March, 2016	ZDA 2632/11/2015	130
Tilson Zambia Limited	28th November, 2016	ZDA 2443/06/2015	200
Total Packaging Limited	30th May, 2017	ZDA 2986/11/2016	83
Trade Kings Home Care Zambia Limited	28th December, 2017	MFEZ Permit No. ZDA 3393/12/2017	762
U-Fuel Limited	4th August, 2015	ZDA 2455/06/2015	324
Unity Garment Limited	26th June, 2013	ZDA 1462/08/2012
Universal Blessing Investment	19th May, 2016	ZDA 2758/04/2016	148
Urban Bliss Hotel Limited	8th July, 2016	ZDA 2714/02/2016	10
Value Share Investments Limited	25th August, 2014	ZDA 1779/06/2013
Varun Food and Beverages (Z) Limited	3rd June, 2013	ZDA 1472/09/2012
Wah Hoi Enterprises Limited	24th May, 2017	ZDA 2925/09/2016	110
Weaverbird Roof Solutions Limited	14th November, 2017	ZDA 3177/06/2017
White Gold Milling Limited	3rd June, 2013	ZDA 1651/02/2013
Wideway International Zambia Limited	7th April, 2014	ZDA 1933/10/2013
Woodside Mall Zambia Limited	30th May, 2017	ZDA 2685/01/2016	1050
World Wide Investments Limited	16th June, 2014	ZDA 2109/04/2014
Yangoma Hotel Limited	7th March, 2016	ZDA 2544/08/2015	200
Yash Life Sciences Limited	25th August, 2017	ZDA 3185/07/2017	191
Yellow Stripe Resources Zambia Limited	29th November, 2016	ZDA 2901/08/2016	102
Yong Feng	14th November, 2017	ZDA 3264/09/2017
Yong Feng Mining	1st November, 2017	ZDA 3264/09/2017	500
Zam Fertiliser Limited	24th March, 2014	ZDA 2069/03/2014
Zambelozi Lodge Limited	23rd March, 2016	ZDA 2540/08/2015	240
Zambezi Portland Cement Limited	22nd October, 2018	ZDA 3664/09/2018
Zambezi Sands Africa Limited	30th April, 2015	ZDA 2339/09/2014/m	30
Zambezi Sands Africa Limited	30th April, 2015	ZDA 2240/09/2014/m	30
Zambian Breweries Limited	24th February, 2015	ZDA 2121/04/2014	34
Zambian Distillers Limited	26th October, 2016	ZDA 2639/11/2015	213
Zambian Jihai Agriculture Company Limited	6th August, 2015	ZDA 2409/04/2015/msm	460
Zambian Oriental Investments Limited	10th May, 2016	ZDA 2681/01/2016	5
Zhongan Huali Corporation Limited	23rd March, 2016	ZDA 2444/06/2015	70
ZM and P(B.V.I) Holdings Limited	11th February, 2013	ZDA 1225/12/2011

PART II
REBATE, REFUND OR REMISSION OF DUTY ON GOODS FOR THE ASSEMBLY OF MOTOR VEHICLES, MOTOR CYCLES AND BICYCLES

A. Motor Vehicles

Name of Investor	Approval Date
1. Tata Zambia	12th June, 2006
2. Multi Industry Limited	21st July, 2009

B. Trailers

Name of Investor	Approval Date
1. Agro Fuels Investment Limited	28th July, 2008
2. Saro Agro Industry Limited	1st April, 2009

PART III
REBATE, REFUND OR REMISSION OF DUTY ON INPUTS USED IN THE MANUFACTURE OF ROOFING SHEETS

Name of Investor	Approval Date
1. Safintra Zambia Limited	3rd September, 2009
2. Macsteel Zambia Limited	30th June, 2009

PART IV
REBATE, REFUND OF DUTY ON GOODS FOR THE REMISSION OF DUTY ON GOODS FOR USE IN PRIORITY SECTORS OR RURAL BUSINESS ENTERPRISES

Name of Investor	Approval Date	Licence
African Ferro Alloy Limited	11th May, 2021	ZDA/3817/01/2019
Amar Ferro Alloys Limited	23rd May, 2019	ZDA/3506/04/2018
Anshan Investment Zambia Limited	16th May, 2019	ZDA/3901/04/2019
Aussie Company Limited	11th May, 2021	ZDA/4489/04/2021
Bjees Investments Limited	28th November, 2018	ZDA/3681/09/2018
Buffalo Consortium Limited	16th September, 2019	ZDA/2295/12/2014
Building Dreams Investment Limited	11th May, 2021	ZDA/4126/12/2019
Classic Lime Limited	15th September, 2009
Copper Tree Minerals Limited	13th December, 2018	ZDA/3729/11/2018
Dason Zambia Limited	6th October, 2021	ZDA4454/02/2021
Designer Rocks Zambia Limited	11th May, 2021	ZDA/3228/08/2017
Dippsi Zambia Limited	16th May, 2019	ZDA/3871/04/2019
Ecobee African Natural Products Limited	11th May, 2021	ZDA/3968/07/2019
El Sewedy Electric Zambia Limited	20th July, 2009
Emman Farming Enterprises	9th September, 2009
Entrust Stock Feed	11th May, 2021	ZDA/4430/01/2021
Estpan Investments Limited	11th May, 2021	ZDA/4326/10/2020
Etone Construction Materials Limited	5th December, 2018	ZDA/3597/07/2018
Fairy Investments Limited	9th September, 2009
Ferro Alloys Corporation Limited	21st July, 2009
Fert Seed and Grain Limited	6th October, 2021	ZDA2754/04/2016
Fitula Industrial Limited	11th May, 2021	ZDA/4220/03/2020
Founded Business Trust Refineries Zambia Limited	2nd May, 2019	ZDA/3506/04/2018
Golded Eagle Tobacco (International) Corporation Zambia Limited	11th May, 2021	ZDA/4185/02/2020
Handsom Investment Limited	13th December, 2018	ZDA/3559/06/2018
Highland Overseas Limited	6th October, 2021	ZDA4457/02/2021
Hill Dew Limited	11th May, 2021	ZDA/4125/12/2019
Hongyun Timber Industrial Company Limited	29th May, 2019	ZDA/3887/04/2019
Hotel Africana Limited	24th July, 2019	ZDA/3956/06/2019
Huamei Zambia Limited	24th July, 2019	ZDA/3936/05/2019
Intech Smart House Zambia Limited	11th June, 2019	ZDA/2352/02/2015
Jmz Properties Zambia Limited	1st November, 2018	ZDA/3345/11/2018
LAFCO Limited	11th May, 2021	ZDA/4384/12/2020
Legacy Manufacturers Limited	8th July, 2019	ZDA/3941/06/2019
M-Mobile Telecommunications Zambia Limited	20th July, 2009
Max Global Ferro Alloys Limited	11th May, 2021	ZDA/4424/01/2021
Mika Hotels Zambia Limited	9th September, 2009
Modern Millers Limited	4th September, 2019	ZDA/3889/04/2019
Mount Sunzu Coffee Limited	6th October, 2021	ZDA3872/04/2019
Nkana Mining and Mineral Limited	19th November, 2018	ZDA/3682/09/2018
Novel Ferro Alloys Limited	11th May, 2021	ZDA/2521/07/2015
Og Zambia Hotel Holding Limited	20th September, 2019	ZDA/3417/01/2018
Pioneer Ferro Alloys Limited	11th May, 2021	ZDA/2521/07/2015
Ramoji Resources Limited	11th May, 2021	ZDA/3295/10/2017
Rodger the Badger Mineral Ventures Limited	11th May, 2021	ZDA/4351/10/2020
Royal Carats Gems Limited	11th May, 2021	ZDA/4240/05/2020
Safe Energy Company Limited	11th May, 2021	ZDA/4380/11/2020
Sanket-Sunsol Imaging Service Limited	2nd January, 2019	ZDA/3728/11/2018
Serenje Smelting Zambia Limited	6th October, 2021	ZDA4485/04/2021
Sikale Wood Manufacturing	10th August, 2007
Sino Metals Leach Zambia Limited	30th July, 2009
Soft Soap Zambia Limited	11th May, 2021	ZDA/4347/101/12/2019
Southern Bio Energy Limited	6th October, 2021	ZDA4239/05/2020
Sunda Industrial Zambia Company Limited	11th May, 2021	ZSA/4097/12/2019
Thebe Investment Management Limited	13th December, 2018	ZDA/3093/11/2018
University of Lusaka	24th July, 2019	ZDA/3974/07/2019
Ventures Equipment Limited	6th October, 2021	ZDA4583/08/2021
Yi Feng Investments Zambia Limited	8th May, 2019	ZDA/3759/12/2018
Zam Terrain One Limited	6th October, 2021	ZDA3644/08/2018
Zambezi Polyplast Limited	20th May, 2019	ZDA/3916/05/2019
Zambia International Hotels Limited	9th September, 2009
Zamlisa Import and Distribution Limited	23rd July, 2019	ZDA/2662/12/2015
Zamwill Farms Limited	11th May, 2021	ZDA/3131/05/2017
Zebra Manufacturing Zambia Limited	11th May, 2021	ZDA/2226/09/2014
Zhongyang Eco Agriculture Industry Park (Zambia) Limited	11th May, 2021	ZDA/3724/11/2018

PART V
REBATE, REFUND OR REMISSION OF DUTY FOR DEVELOPMENT OF MULTI FACILITY ECONOMIC ZONE OR INDUSTRIAL PARK

Name of Investor	Name of Zone	Approval Date
Zambia China Economic and Trade	Chambishi Multi-Facility
Co-operation Zone Development Limited	Economic Zone
Luwama Properties Development Company Limited	Luwama Multi-Facility Economic Zone	25th June, 2010
Master Mine Service Limited	Chambeshi Multi-Facility Economic Zone	19th October, 2018
Suzlon Zambia Limited	Lusaka South Multi Facility Economic Zone	17th October, 2018

FIFTH SCHEDULE

[Fifth Sch rep by reg 15 of SI 78 of 2009.]

SIXTH SCHEDULE

REMISSION OF EXCISE DUTY ON GOODS PURCHASED IN BOND BY ZAMBIA DEFENCE FORCE

[Section 89: Regulation 97]

Specified goods	Specified suppliers
Clear beer	Zambia Breweries Limited
Opaque beer	Northern Breweries (1995) Plc
Non-Alcoholic related beverages	Zambia Bottlers Limited
Cigarettes	National Breweries Limited
Manufactured Tobacco	Central cigarettes Manufactures Limited
Potable Spirits	Duncan Gilbey and Matheson (Z) Limited
	Cabbury Schweppes (Z) Limited
	INVESCO (Z) Limited
	Central Breweries Limited
	Golden Breweries Limited

SEVENTH SCHEDULE

REPEALS AND SAVINGS

The following Statutory Instruments and Regulations are hereby repealed:

S.I. No 48 of 1998: The Customs and Excise (Export Drawback) (Output) Regulation, 1998.

S.I. No. 91 of 1997: Customs and Excise (Tariff Court) Rules, 1997.

S.I. No. 180 of 1996: The Customs and Excise (Prescribed Fees) (Certificates of Origin) Regulations, 1996.

S.I. No. 13 of 1996: The Customs and Excise (Suspension) (Common Market for Eastern and Southern Africa) Regulations, 1996.

S.I. No. 74 of 1994: The Customs and Excise (Clearing and Forwarding Agents) Regulations, 1994.

S.I. No 59 of 1994: The Customs and Excise (Countervailing Duty) (Investigations) Regulations, 1994.

S.I. No. 16 of 1993: The Customs and Excise (Suspension) (Excise Duties) Regulations, 1993.

S.I. No. 93 of 1972: The Customs and Excise (Refunds and Remissions) (Surtax) Regulations, 1972.

S.I. No. 145 of 1968: The Customs and Excise (Intoxicating Liquor Drawback) (International Aerodromes) Regulations, 1968.

S.I. No. 275 of 1966: The Customs and Excise (Dumping Duties) (Investigations) Regulations, 1966.

S.I. No. No. 4 of 1966: The Customs and Excise (General) Regulations, 1966.

EIGHTH SCHEDULE

PRESCRIBED FORMS

[Eighth Sch am by reg 10 of SI 17 of 2004, reg 13 of SI 15 of 2005, reg 13 of SI 11 of 2008, reg 14 of SI 86 of 2010, reg 12 of SI 12 of 2017, reg 8 of SI 4 of 2019.]

PART I
FORMS RELATING TO IMPORTATION, EXPORTATION AND PAYMENT OF DUTY

Reference No.	Title
CE 1	Customs and Excise Inward Report
CE 2	Customs and Excise Report by operator of a pipe line
CE 3	Customs and Excise Assessment notice
CE 4	Customs and Excise Release order
CE 5	Customs and Excise Import Permit for Visitors Motor Vehicles
CE 5A	Customs and Excise Integrated Border Declaration Form
CE 6	Customs Declarations
CE 7	Customs and Excise Entry of Passengers Baggage and Certain Small Value Importations
CE 8	Customs and Excise Account of small value importation by post
CE 9	Customs and Excise Return of duty free consignment for which a bill of entry is not required
CE 10	Customs and Excise Currency Declaration
CE 11	Customs and Excise Application for a Customs Carriers Licence
CE 12	Customs and Excise Carriers Licence
CE 13	Customs and Excise declaration for small value exports by post or Airfreight
CE 14	Customs and Excise Temporary Exportation Permit for Motor Vehicles
CE 15	Customs and Excise Outward report
CE 16	Customs and Excise General Registration Certificate
CE 17	Customs and Excise Application for Customs Area licence
CE17A	Customs and Excise application for bonded warehouse licence
CE 18	Customs and Excise licence on a bonded warehouse
CE 19	Customs and Excise receipt of warehoused goods
CE 20	Customs and Excise Entry and Declaration
CE 21	Customs and Excise application for permission to process or manipulate goods wet goods within a warehouse
CE 21A	Customs and Excise application for permit to process or manipulate goods within a warehouse
CE 22	Customs and Excise application for permission to export goods as ship’s stores from bonded stocks
CE 23	Customs and Excise application to take a sample of warehoused goods
CE 24	Customs and Excise complaint against dumped or subsidised goods
CE 25	Customs and Excise Rebate, Refunds and Remission Declaration
CE 26	Customs and Excise duty drawback registration form
CE 26A	Customs and Excise worksheet for calculating duty drawback on locally produced good exported from Zambia
CE 26B	Customs and Excise Duty drawback claim form
CE 27	Customs and Excise application for a licence to provide services subjects to excise duty.
CE 28	Customs and Excise Duty drawback n unused goods
CE 29	Customs and Excise Application for a licence to manufacture goods subject to excise duty or surtax
CE 30	Customs and Excise Notice of seizure
CE 31	Customs and Excise admission of offence
CE 32	Customs and Excise Distress warrant
CE 33	Customs and Excise recovery of debt from persons other than the principal debtor
CE 34	Customs and Excise application for clearing agent’s licence
CE 35	Customs and Excise Application for advance tariff ruling
CE 36	Customs and Excise clearing agent’s licence
CE 37	Customs and Excise Authority to act on behalf of another person
CE 37A	Application and Notification for an Advance Ruling on Origin
CE 120	Customs and Excise query notification and request to amend an entry

PART II
BONDS

CE 121 Customs and Excise

CE 122 Lodgment of monitory deposit

PART III
OTHER FORMS NOT BEING PRESCRIBED FORMS

1. Customs Transit Guarantee

2. Certificate of Guarantee

3. Certificate of Approval of Means of Transport

4. Zambia Certificate of Origin

NINTH SCHEDULE

TENTH SCHEDULE

[Ninth and Tenth Schs are not inserted]

ELEVENTH SCHEDULE

[Eleventh Sch rep by reg 15 of SI 78 of 2009.]

TWELFTH SCHEDULE

[Section 198]

[Twelfth Sch ins by reg 16 of SI 9 of 2006; subs by reg 3 of SI 42 of 2013.]

LIST OF PRODUCTS APPROVED FOR CHINA’S SPECIAL PREFERENTIAL TARIFF TREATMENT

1.	01012100	Live pure-bred breeding horses
2.	01012900	Live horses, other than for pure-bred breeding
3.	01013010	Live pure-bred breeding asses
4.	01013090	Live asses other than for pure-bred breeding
5.	01019000	Mules and hinnies, other than for pure-bred breeding
6.	01022100	Live pure-bred breeding cattle
7.	01022900	Live cattle, other than for pure-bred breeding
8.	01023100	Live pure-bred breeding buffalo
9.	01023900	Live buffalo, other than for pure-bred breeding
10.	01029010	Live pure-bred breeding bovine animals
11.	01029090	Live bovine animals, other than pure-bred breeding
12.	01031000	Live pure-bred breeding swine
13.	01039110	Live swine weighing <<10kg, other than for pure-bred breeding
14.	01039120	Live swine 10kgd” weighing <<50kg, other than for pure-bred breeding
15.	01039200	Live swine weighing e”50kg, other than for pure-bred breeding
16.	01041010	Live sheep for pure-bred breeding
17.	01041090	Live sheep, other than for pure-bred breeding
18.	01042010	Live goats for pure-bred breeding
19.	01042090	Live goats, other than for pure-bred breeding
20.	01051110	Live chicken d” 185g for pure-bred breeding
21.	01051190	Live chicken d” 185g, other than pure-bred breeding
22.	01051210	Live turkeys d” 185g, for pure-bred breeding
23.	01051290	Live turkeys d” 185g, other than pure-bred breeding
24.	01051310	Live ducks d” 185g, for pure-bred breeding
25.	01051390	Live ducks d” 185g, other than for pure-bred breeding
26.	01051410	Live geese d” 185g, for pure-bred breeding
27.	01051490	Live geese d” 185g, other than for pure-bred breeding
28.	01051510	Live guinea fowls d” 185g for pure-bred breeding
29.	01051590	Live guinea fowls d” 185g, other than pure-bred breeding
30.	01059410	Live chicken >185g, pure-bred breeding
31.	01059490	Other chicken >185g, pure-bred breeding
32.	01059910	Live ducks, geese, turkeys & guinea fowls >185g for pure-bred breeding
33.	01059991	Live ducks >185g, other than for pure-bred breeding
34.	01059992	Live geese >185g, other than for pure-bred breeding
35.	01059993	Live guinea fowls >185g, other than for pure-bred breeding
36.	01059994	Live turkeys >185g, other than for pure-bred breeding
37.	01061110	Primates, for pure-bred breeding
38.	01061190	Other primates, other than for pure-bred breeding
39.	01061211	Whales, dolphins and porpoises; manatees and dugongs, for pure-bred breeding
40.	01061219	Whales, dolphins and porpoises; manatees and dugongs, other than for pure-bred breeding
41.	01061221	Seals, sea lions and walruses, for pure-bred breeding
42.	01061229	Seals, sea lions and walruses, other than for pure-bred breeding
43.	01061310	Camels and other camelids, for pure-bred breeding
44.	01061390	Camels and other camelids, other than for pure-bred breeding
45.	01061410	Rabbits and hares, for pure-bred breeding
46.	01061490	Rabbits and hares, other than for pure-bred breeding
47.	01061910	Other mammals, for pure-bred breeding
48.	01061990	Mammals, nes
49.	01062011	Crocodiles for cultivation, for pure-bred breeding
50.	01062019	Reptiles, for pure-bred breeding
51.	01062020	Edible reptiles
52.	01062090	Reptiles, nes
53.	01063110	Birds of prey, for pure-bred breeding
54.	01063190	Other birds of prey, other than for pure-bred breeding
55.	01063210	Psittaciformes, for pure-bred breeding
56.	01063290	Other psittaciformes, other than for pure-bred breeding
57.	01063310	Ostriches; emus, for pure-bred breeding
58.	01063390	Ostriches; emus, other than for pure-bred breeding
59.	01063910	Other birds, for pure-bred breeding
60.	01063921	Squabs, edible
61.	01063923	Teals, edible
62.	01063929	Other birds, edible
63.	01063990	Birds, nes
64.	01064110	Bees, for pure-bred breeding
65.	01064190	Bees, other than for pure-bred breeding
66.	01064910	Other insects, for pure-bred breeding
67.	01064990	Other insects, other than for pure-bred breeding
68.	01069011	Tadpole and young frogs, for pure-bred breeding
69.	01069019	Other live animals, for pure-bred breeding
70.	01069090	Other live animals, not edible
71.	02011000	Fresh or chilled bovine carcasses & half carcasses
72.	02012000	Fresh or chilled unboned bovine meat (excl. carcasses)
73.	02013000	Fresh or chilled boneless bovine meat
74.	02021000	Frozen bovine carcasses & half carcasses
75.	02022000	Frozen unboned bovine meat (excl. carcasses)
76.	02023000	Frozen boneless bovine meat
77.	02031110	Fresh or chilled carcasses & half carcasses of sucking pig
78.	02031190	Fresh or chilled swine carcasses & half carcasses, nes
79.	02031200	Fresh or chilled unboned hams, shoulders & cuts thereof of swine
80.	02031900	Fresh or chilled swine meat, nes (unboned)
81.	02032110	Frozen carcasses & half carcasses of sucking pig
82.	02032190	Frozen swine carcasses & half carcasses, nes
83.	02032200	Frozen unboned hams, shoulders & cuts thereof of swine
84.	02032900	Frozen swine meat, nes
85.	02041000	Fresh or chilled lamb carcasses & half carcasses
86.	02042100	Fresh or chilled sheep carcasses & half carcasses (excl. lamb)
87.	02042200	Fresh or chilled unboned meat of sheep
88.	02042300	Fresh or chilled boneless meat of sheep
89.	02043000	Frozen lamb carcasses & half carcasses
90.	02044100	Frozen sheep carcasses & half carcasses (excl. lamb)
91.	02044200	Frozen unboned meat of sheep
92.	02044300	Frozen boned meat of sheep
93.	02045000	Fresh, chilled or frozen goat meat
94.	02050000	Meat of horses, asses, mules or hinnies, fresh, chilled or frozen
95.	02061000	Fresh or chilled edible bovine offal
96.	02062100	Frozen bovine tongues
97.	02062200	Frozen bovine livers
98.	02062900	Frozen edible bovine offal (excl. tongues & livers)
99.	02063000	Fresh or chilled edible swine offal
100.	02064100	Frozen swine livers
101.	02064900	Frozen edible swine offal (excl. livers)
102.	02068000	Fresh or chilled edible offal of sheep, goats, horses
103.	02069000	Frozen edible offal of sheep, goats, horses
104.	02071100	Fresh or chilled whole chickens, not cut in pieces
105.	02071200	Frozen whole chickens, not cut in pieces
106.	02071311	Fresh or chilled cuts & offal of chicken, with bone in
107.	02071319	Fresh or chilled cuts of chicken, nes
108.	02071321	Fresh or chilled wing of chicken (other than wingtips)
109.	02071329	Fresh or chilled offal of chicken, nes
110.	02071411	Frozen cuts chicken, with bone in
111.	02071419	Frozen cuts chicken, nes
112.	02071421	Frozen wing of chicken (other than wingtips)
113.	02071422	Fresh, chilled or frozen chicken claw
114.	02071429	Frozen offal of chicken, nes
115.	02072400	Fresh or chilled whole turkeys
116.	02072500	Frozen whole turkeys
117.	02072600	Fresh or chilled cuts & offal of turkey
118.	02072700	Frozen cuts & offal of turkey
119.	02074100	Fresh or chilled whole ducks
120.	02074200	Frozen whole ducks
121.	02074300	Fatty livers of duck, fresh or chilled
122.	02074400	Fresh or chilled cuts/offal of duck
123.	02074500	Frozen cuts/offal of duck
124.	02075100	Fresh or chilled whole geese
125.	02075200	Frozen whole geese
126.	02075300	Fatty livers of geese, fresh or chilled
127.	02075400	Fresh or chilled cuts/offal of geese
128.	02075500	Frozen cuts/offal of geese
129.	02076000	Meat and edible offal of guinea fowls
130.	02081010	Fresh or chilled meat of rabbits, excl. head
131.	02081020	Frozen meat of rabbits, excluding head
132.	02081090	Fresh, chilled or frozen edible offal of rabbit or hare, nes
133.	02083000	Fresh, chilled or frozen meat & meat offal of primates
134.	02084000	Meat and offal of whales, dolphins and porpoises; manatees and dugongs; seals, sea lions and walruses, fresh, chilled or frozen
135.	02085000	Fresh, chilled or frozen meat & meat offal of reptiles
136.	02086000	Fresh, chilled or frozen meat & meat offal of camels and other camelids
137.	02089010	Fresh, chilled or frozen meat & meat offal of squabs
138.	02089090	Fresh, chilled or frozen meat or edible offal, nes
139.	02091000	Pig fat free of lean meat, fresh, chilled, frozen, salted, in brine, dried or smoked
140.	02099000	Poultry fat not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked
141.	02101110	Unboned swine hams & shoulders, salted, in brine, dried or smoked
142.	02101190	Cuts of unboned swine hams & shoulders, salted, in brine, dried or smoked
143.	02101200	Bellies & cuts thereof of swine, salted, in brine, dried or smoked
144.	02101900	Meat of swine, salted, in brine, dried or smoked, nes
145.	02102000	Meat of bovine animals, salted, in brine, dried or smoked
146.	02109100	Primates, nes, salted, dried or smoked; flours & meals of meat or offal
147.	02109200	Meat and edible meat offal of whales, dolphins and porpoises; manatees and dugongs; seals, sea lions and walruses
148.	02109300	Reptiles, nes, salted, dried or smoked; flours & meals of meat or offal
149.	02109900	Other meat, nes, salted, dried or smoked; flours & meals of meat or offal
150.	03011100	Freshwater live ornamental fish
151.	03011900	Other live ornamental fish
152.	03019110	Live trout fry
153.	03019190	Live trout, excl. fry
154.	03019210	Live eels fry
155.	03019290	Live eels, excl. fry
156.	03019310	Fry of carp
157.	03019390	Other carp
158.	03019410	Fry of atlantic and pacific bluefin tunas
159.	03019491	Live atlantic bluefin tunas
160.	03019492	Live pacific bluefin tunas
161.	03019510	Fry of southern bluefin tunas
162.	03019590	Other live southern bluefin tunas
163.	03019911	Live perch fry
164.	03019912	Live sturgeon fry
165.	03019919	Live fish fry, nes
166.	03019991	Live tilapia
167.	03019992	Live puffer fish
168.	03019993	Other live carp
169.	03019999	Live fish nes, excl. fry
170.	03021100	Fresh or chilled trout
171.	03021300	Fresh or chilled pacific salmon
172.	03021410	Fresh or chilled atlantic salmon
173.	03021420	Fresh or chilled danube salmon
174.	03021900	Fresh or chilled salmonidae (excl. 0302.11 & 0302.12)
175.	03022100	Fresh or chilled halibut
176.	03022200	Fresh or chilled plaice
177.	03022300	Fresh or chilled sole
178.	03022400	Fresh or chilled turbots
179.	03022900	Fresh or chilled flat fish (excl. halibut, plaice & sole)
180.	03023100	Fresh or chilled albacore or longfinned tunas
181.	03023200	Fresh or chilled yellowfin tunas
182.	03023300	Fresh or chilled skipjack or stripe-bellied bonito
183.	03023400	Fresh or chilled bigeye tunas
184.	03023510	Fresh or chilled atlantic bluefin tunas
185.	03023520	Fresh or chilled pacific bluefin tunas
186.	03023600	Fresh or chilled southern bluefin tunas
187.	03023900	Fresh or chilled tunas, nes
188.	03024100	Fresh or chilled herrings (excl. livers & roes)
189.	03024200	Fresh or chilled anchovies (excl. livers & roes)
190.	03024300	Fresh or chilled sardines, brisling or sprats
191.	03024400	Fresh or chilled mackerel
192.	03024500	Fresh or chilled jack and horse mackerel
193.	03024600	Fresh or chilled cobia
194.	03024700	Swordfish, fresh or chilled
195.	03025100	Fresh or chilled cod (excl. livers & roes)
196.	03025200	Fresh or chilled haddock
197.	03025300	Fresh or chilled coalfish
198.	03025400	Fresh or chilled hake
199.	03025500	Fresh or chilled Alaska Pollack
200.	03025600	Fresh or chilled blue whitings
201.	03025900	Fresh or chilled other fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes
202.	03027100	Fresh or chilled tilapia
203.	03027200	Fresh or chilled catfish
204.	03027300	Fresh or chilled carp
205.	03027400	Fresh or chilled eels
206.	03027900	Fresh or chilled Nile perch and snakeheads
207.	03028100	Fresh or chilled dogfish & other sharks
208.	03028200	Fresh or chilled rays and skates
209.	03028300	Fresh or chilled toothfish
210.	03028400	Fresh or chilled seabass
211.	03028500	Fresh or chilled seabream
212.	03028910	Fresh or chilled scabber fish (trichurius)
213.	03028920	Fresh or chilled yellow croaker (pseudosicaena)
214.	03028930	Fresh or chilled butterfish (pamus)
215.	03028940	Fresh, chilled or frozen puffer fish
216.	03028990	Fresh or chilled fish, nes
217.	03029000	Fresh or chilled fish livers & roes
218.	03031100	Frozen sockeye salmon
219.	03031200	Frozen other pacific salmon
220.	03031300	Frozen atlantic salmon and danube salmon
221.	03031400	Frozen trout
222.	03031900	Frozen salmonidaenes
223.	03032300	Frozen tilapias
224.	03032400	Frozen catfish
225.	03032500	Frozen carp
226.	03032600	Frozen eels
227.	03032900	Frozen Nile perch and snakeheads
228.	03033110	Frozen Greenland halibut
229.	03033190	Other frozen halibut
230.	03033200	Frozen plaice
231.	03033300	Frozen sole
232.	03033400	Frozen turbots
233.	03033900	Frozen flat fish (excl. halibut, plaice & sole)
234.	03034100	Frozen albacore or longfinned tunas
235.	03034200	Frozen yellowfin tunas
236.	03034300	Frozen skipjack or stripe-bellied bonito
237.	03034400	Frozen bigeye tunas
238.	03034510	Frozen atlantic bluefin tunas
239.	03034520	Frozen pacific bluefin tunas
240.	03034600	Frozen southern bluefin
241.	03034900	Frozen tunas, nes
242.	03035100	Herrings (Clupea harengus, Clupea pallasii), frozen, excluding livers and roes
243.	03035300	Frozen sardines, brisling or sprats
244.	03035400	Frozen mackerel
245.	03035500	Frozen jack and horse mackerel
246.	03035600	Frozen cobia
247.	03035700	Swordfish, frozen, excluding livers and roes
248.	03036300	God (Gadus morhua, Gadus ogac, Gadus macrocephalus), frozen, excluding livers and roes
249.	03036400	Frozen haddock
250.	03036500	Frozen coalfish
251.	03036600	Frozen hake
252.	03036700	Frozen Alaska Pollack
253.	03036800	Frozen blue whitings
254.	03036900	Frozen other fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
255.	03038100	Frozen dogfish & sharks
256.	03038200	Frozen rays and skates
257.	03038300	Toothfish, frozen, excluding livers and roes
258.	03038400	Frozen sea-bass
259.	03038910	Frozen scabber fish (trichurius)
260.	03038920	Frozen yellow croaker (pseudosicaena)
261.	03038930	Frozen tilapia
262.	03038990	Frozen fish, nes
263.	03039000	Frozen fish livers & roes
264.	03043100	Fillets of tilapias, fresh & chilled
265.	03043200	Fillets of catfish, fresh & chilled
266.	03043300	Fillets of Nile perch, fresh & chilled
267.	03043900	Fillets of carp, eels and snakeheads, fresh & chilled
268.	03044100	Fillets of pacific salmon, fresh & chilled
269.	03044200	Fillets of trout, fresh & chilled
270.	03044300	Fillets of flat fish, fresh & chilled
271.	03044400	Fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, fresh & chilled
272.	03044500	Fillets of swordfish, fresh & chilled
273.	03044600	Fillets of toothfish, fresh & chilled
274.	03044900	Fillets of other fish, fresh & chilled
275.	03045100	Meat of tilapias, catfish, carp, eels, Nile perch and snakeheads, fresh & chilled
276.	03045200	Meat of Salmonidae, fresh & chilled
277.	03045300	Meat of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, fresh & chilled
278.	03045400	Meat of swordfish, fresh & chilled
279.	03045500	Meat of toothfish, fresh & chilled
280.	03045900	Other fish meat, fresh or chilled
281.	03046100	Frozen fillets of tilapias, catfish, carp, eels, Nile perch and snakeheads
282.	03046211	Frozen fillets of channel catfish
283.	03046219	Frozen fillets of other Ictalurus
284.	03046290	Frozen fillets of other catfish
285.	03046300	Frozen fillets of Nile perch
286.	03046900	Frozen fillets of carp, eels, snakeheads
287.	03047100	Frozen fillets of cod
288.	03047200	Frozen fillets of haddock
289.	03047300	Frozen fillets of coalfish
290.	03047400	Frozen fillets of hake
291.	03047500	Frozen fillets of Alaska Pollack
292.	03047900	Frozen fillets of other fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae
293.	03048100	Frozen fillets of pacific salmon, atlantic salmon and danube salmon
294.	03048200	Frozen fillets of trout
295.	03048300	Frozen fillets of flat fish
296.	03048400	Frozen fillets of swordfish
297.	03048500	Frozen fillets of toothfish
298.	03048600	Frozen fillets of herrings
299.	03048700	Frozen fillets of tunas, skipjack or stripe-bellied bonito
300.	03048900	Other frozen fillets
301.	03049100	Swordfish meat, frozen
302.	03049200	Toothfish meat, frozen
303.	03049300	Tilapias, catfish, carp, eels, Nile perch and snakeheads meat, frozen
304.	03049400	Alaska Pollack meat, frozen
305.	03049500	Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae meat, other than Alaska Pollack meat, frozen
306.	03049900	Other fish meat, frozen
307.	03051000	Flours, meals & pellets of fish, fit for human consumption
308.	03052000	Fivers & roes of fish, dried, smoked, salted or in brine
309.	03053100	Fillets of tilapias, catfish, carp, eels, Nile perch and snakeheads, dried, salted or in brine, but not smoked
310.	03053200	Fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, dried, salted or in brine, but not smoked
311.	03053900	Other fish fillets, dried, salted or in brine, but not smoked
312.	03054110	Smoked Atlantic salmon, other than edible fish offal
313.	03054120	Smoked Pacific salmon and Danube salmon, other than edible fish offal
314.	03054200	Smoked herrings, other than edible fish offal
315.	03054300	Smoked trout, other than edible fish offal
316.	03054400	Smoked tilapias, catfish, carp, eels, Nile perch and snakeheads, other than edible fish offal
317.	03054900	Smoked other fish, other than edible fish offal
318.	03055100	Dried cod, not smoked
319.	03055910	Dried pipefish and hippocampi, not smoked
320.	03055990	Other dried fish, not smoked
321.	03056100	Salted herrings
322.	03056200	Salted cod
323.	03056300	Salted anchovies
324.	03056400	Salted tilapias, catfish, carp, eels, Nile perch and snakeheads
325.	03056910	Salted scabber fish
326.	03056920	Salted yellow croaker
327.	03056930	Salted butterfish
328.	03056990	Salted other fish
329.	03057100	Shark fins
330.	03057200	Fish heads, tails and maws
331.	03057900	Other edible fish offal
332.	03061100	Frozen rock lobster & other sea crawfish
333.	03061200	Frozen lobsters
334.	03061410	Frozen fresh-water swimming crabs
335.	03061490	Other frozen crabs, nes
336.	03061500	Frozen Norway lobsters
337.	03061611	Frozen shelled cold-water shrimps
338.	03061612	Frozen northern pandalus
339.	03061619	Frozen other cold-water shrimps
340.	03061621	Frozen shelled cold-water prawns
341.	03061629	Frozen other cold-water prawns
342.	03061711	Frozen shelled shrimps
343.	03061719	Frozen other shrimps
344.	03061721	Frozen shelled prawns
345.	03061729	Frozen other prawns
346.	03061911	Frozen freshwater crawfish shelled
347.	03061919	Frozen freshwater crawfish in shell
348.	03061990	Frozen crustaceans, nes, incl flours, meals, pellets for human consumption
349.	03062110	Not frozen rock lobster and other sea crawfish, for cultivation
350.	03062190	Not frozen rock lobster and other sea crawfish, nes
351.	03062210	Lobsters for cultivation
352.	03062290	Unfrozen lobsters other than for cultivation
353.	03062410	Crabs for cultivation
354.	03062491	Live fresh-water crabs
355.	03062492	Unfrozen swimming crabs
356.	03062499	Unfrozen crabs, nes
357.	03062510	Unfrozen Norway lobsters, for cultivation
358.	03062590	Unfrozen other Norway lobsters
359.	03062610	Unfrozen cold-water shrimps and prawns, for cultivation
360.	03062620	Prawns, fresh or chilled
361.	03062690	Other unfrozen cold-water shrimps and prawns
362.	03062710	Shrimps and prawns for cultivation
363.	03062720	Prawns, fresh or chilled
364.	03062790	Unfrozen shrimps and prawns, nes
365.	03062910	Crustaceans, nes, for cultivation
366.	03062990	Unfrozen crustaceans, nes; incl flours, meals and pellets, fit for human consumption
367.	03071110	Oysters for cultivation
368.	03071190	Other oysters
369.	03071900	Oysters other than for cultivation
370.	03072110	Scallops for cultivation
371.	03072190	Scallops, live, fresh or chilled, other than for cultivation
372.	03072900	Scallops, frozen, dried, salted or in brine
373.	03073110	Mussels for cultivation
374.	03073190	Mussels, live, fresh or chilled, other than for cultivation
375.	03073900	Mussels, frozen, dried, salted or in brine
376.	03074110	Cuttle fish & squid, for cultivation
377.	03074190	Cuttle fish & squid, live, fresh or chilled, other than cultivation
378.	03074900	Cuttle fish & squid, frozen, dried, salted or in brine
379.	03075100	Octopus live, fresh or chilled
380.	03075900	Octopus, frozen, dried, salted or in brine
381.	03076010	Snails other than sea snails for cultivation
382.	03076090	Other snails other than sea snails, excl for cultivation
383.	03077110	Clams, cockles and ark shells, for cultivation, live, fresh or chilled
384.	03077191	Other clams, live, fresh or chilled
385.	03077199	Other cockles and ark shells, live, fresh or chilled
386.	03077910	Clams, frozen, dried, salted or in brine
387.	03077990	Cockles and ark shells, frozen, dried, salted or in brine
388.	03078110	Abalone for cultivation, live, fresh or chilled
389.	03078190	Other abalones, live, fresh or chilled
390.	03078900	Abalone, frozen, dried, salted or in brine
391.	03079110	Other molluscs for cultivation, live, fresh or chilled
392.	03079190	Other molluscs, live, fresh or chilled
393.	03079900	Other molluscs, frozen, dried, salted or in brine
394.	03081110	Sea cucumbers for cultivation, live, fresh or chilled
395.	03081190	Other sea cucumbers, live, fresh or chilled
396.	03081900	Sea cucumbers, frozen, dried, salted or in brine
397.	03082110	Sea urchins for cultivation, live, fresh or chilled
398.	03082190	Other sea urchins, live, fresh or chilled
399.	03082900	Sea urchins, frozen, dried, salted or in brine
400.	03083011	Jellyfish for cultivation, live, fresh or chilled
401.	03083019	Other jellyfish, live, fresh or chilled
402.	03083090	Jellyfish, frozen, dried, salted or in brine
403.	03089011	Other aquatic invertebrates for cultivation, live, fresh or chilled
404.	03089012	Clamworm, live, fresh or chilled
405.	03089019	Other aquatic invertebrates, live, fresh or chilled
406.	03089090	Other aquatic invertebrates, frozen, dried, salted or in brine
407.	04011000	Milk & cream of d” 1% fat, not concentrated or sweetened
408.	04012000	Milk & cream of >1% but d” 6% fat, not concentrated or sweetened
409.	04014000	Milk & cream of a fat content, by weight, exceeding 6% but not exceeding 10%
410.	04015000	Milk & cream of >10% fat, not concentrated or sweetened
411.	04021000	Milk & cream in solid forms of d”1.5% fat
412.	04022100	Milk & cream in solid forms of >1.5% fat, unsweetened
413.	04022900	Milk & cream in solid forms of >1.5% fat, sweetened
414.	04029100	Concentrated milk & cream, unsweetened (excl. in solid form)
415.	04029900	Sweetened milk & cream (excl. in solid form)
416.	04031000	Yoghurt
417.	04039000	Buttermilk, curdled milk & cream, etc. (excl. yoghurt)
418.	04041000	Whey and modified whey
419.	04049000	Products consisting of natural milk constituents, nes
420.	04051000	Butter
421.	04052000	Dairy spreads
422.	04059000	Other fats & oils derived from milk
423.	04061000	Fresh cheese, including whey cheese & curd
424.	04063000	Processed cheese, not grated or powdered
425.	04064000	Blue-veined cheese
426.	04069000	Cheese, nes
427.	04071100	Fertilised eggs for incubation, of fowls of the species Gallus domesticus
428.	04071900	Other fertilised eggs for incubation
429.	04072100	Hen’s eggs, in shell, fresh, other than for hatching
430.	04072900	Other fresh eggs
431.	04079010	Birds’ eggs, in shell, salted
432.	04079020	Birds’ eggs, in shell, lime-preserved
433.	04079090	Birds’ eggs, in shell, preserved or cooked, nes
434.	04081100	Dried egg yolks
435.	04081900	Egg yolks (excl. dried)
436.	04089100	Dried birds’ eggs, not in shell
437.	04089900	Birds’ eggs, not in shell (excl. dried)
438.	04090000	Natural honey
439.	04100010	Edible bird’s nests (salanganes’ nests)
440.	04100041	Pure royal jelly, fresh
441.	04100042	Pure royal jelly, in powder
442.	04100043	Bee pollen
443.	04100049	Other bee products
444.	04100090	Other edible products of animal origin, nes
445.	05010000	Human hair, unworked, whether or not washed/scoured, waste hair
446.	05021010	Pigs’, hogs’, or boars’ bristles
447.	05021020	Pigs’, hogs’, or boars’ hair
448.	05021030	Waste of bristles or hair of pigs, hogs or boars
449.	05029011	Goats’ hair for brush making
450.	05029012	Weasels tail hair for brush making
451.	05029019	Badger and other brush making hair, nes
452.	05029020	Waste, badger & other brush making hair
453.	05040011	Hog casings, salted
454.	05040012	Sheep casings, salted
455.	05040013	Goat casings, salted
456.	05040014	Hog fat-ends, salted
457.	05040019	Sausage casings of animal guts, nes
458.	05040021	Cold, frozen broiler gizzard
459.	05040029	Stomach of other animals, nes
460.	05040090	Other guts, bladders and stomachs of animals, whole and pieces thereof, nes
461.	05051000	Raw feathers for stuffing; down
462.	05059010	Powder and waste of feathers or parts of feathers
463.	05059090	Feathers nes; skins & parts of birds with feathers or down
464.	05061000	Ossein and bones treated with acid
465.	05069011	Powder and waste bones, containing bovine composition or sheep and goat’s thereof
466.	05069019	Other powder and waste of bones
467.	05069090	Bones and horn-cores, unworked, defatted, simply prepared, not cut to shape, nes
468.	05071000	Ivory, its powder & waste, unworked
469.	05079010	Antilope horns and powder or waste thereof
470.	05079020	Pilose antlers and powder thereof
471.	05079090	Tortoise shell, whalebone, borns, etc., unworked powder/waste
472.	05080010	Powder & waste of coral, shells of molluscs, crustaceans, etc.
473.	05080090	Coral; shells of molluscs, crustaceans, etc., not cut to shape
474.	05100010	Bezoar
475.	05100020	Ambergris, castoreum and civet
476.	05100030	Musk
477.	05100040	Cantharides
478.	05100090	Bile; animal products nes for pharmacy, fresh or provisionally preserved
479.	05111000	Bovine semen
480.	05119111	Fertilised fish eggs
481.	05119119	Other fish eggs
482.	05119190	Products of crustaceans, molluscs or other aqueous invertebrates; dead animals of Chapter 3
483.	05119910	Animal semen other than bovine semen
484.	05119920	Animal embryo
485.	05119930	Silkworm graine
486.	05119940	Horsehair and horsehair waste, whether or not put up as layer with or without supporting material
487.	05119990	Animal products, nes; dead animals of Chapter 1
488.	06011010	Dormant stigma croci corms
489.	06011021	Seed lily corms
490.	06011029	Other lily corms
491.	06011091	Seed dormant bulbs, tubers, corms, rhizomes
492.	06011099	Dormant bulbs, tubers, corms, rhizomes, nes
493.	06012000	Bulbs, tubers, tuberous roots, corms, crowns and rhizomes
494.	06021000	Unrooted cuttings and slips
495.	06022010	Seedlings of edible fruit or nut trees, shrubs or bushes
496.	06022090	Edible fruit or nut trees, shrubs & bushes, other than seedlings
497.	06023010	Seedlings of rhododendrons & azaleas
498.	06023090	Rhododendrons & azaleas, other than seedlings
499.	06024010	Seedlings of roses
500.	06024090	Roses, other than seedlings
501.	06029010	Mushroom spawn
502.	06029091	Other live plants, nes, for breeding
503.	06029092	Orchid
504.	06029093	Chrysanthemum
505.	06029094	Lily
506.	06029095	Carnation
507.	06029099	Other live plants, nes, not for breeding
508.	06031100	Fresh roses
509.	06031200	Fresh carnations
510.	06031300	Fresh orchids
511.	06031400	Fresh chrysanthemums
512.	06031500	Cut flowers and flower buds of lily, fresh
513.	06031900	Other fresh cut flowers and flower buds
514.	06039000	Dried, dyed, bleached or otherwise prepared cut flowers & buds
515.	06042010	Fresh mosses and lichens
516.	06042090	Fresh parts of plants, without flowers/buds, for ornamental purpose
517.	06049010	Moses & lichens for ornamental purposes, fresh, dried etc.
518.	06049090	Parts of plants, without flowers or buds, for ornamental purposes
519.	07011000	Seed potatoes
520.	07019000	Other potatoes, fresh or chilled
521.	07020000	Tomatoes, fresh or chilled
522.	07031010	Onions, fresh or chilled
523.	07031020	Shallots, fresh or chilled
524.	07032010	Bulbs of garlic, fresh or chilled
525.	07032020	Stems or seedlings of garlic, fresh or chilled
526.	07032090	Other parts of garlic, fresh or chilled
527.	07039010	Leeks, fresh or chilled
528.	07039020	Scallion, fresh or chilled
529.	07039090	Other alliaceous vegetables, fresh or chilled
530.	07041000	Cauliflowers & headed broccoli, fresh or chilled
531.	07042000	Brussels sprouts, fresh or chilled
532.	07049010	Cabbage (Brassica oleracea var. capitata)
533.	07049020	Cabbage (Brassica oleracea var. italica)
534.	07049090	Other edible brassicas, fresh or chilled
535.	07051100	Cabbage lettuce, fresh or chilled
536.	07051900	Lettuce, fresh or chilled, (excl. cabbage lettuce)
537.	07052100	Witloof chicory, fresh or chilled
538.	07052900	Chicory, fresh or chilled, (excl. witloof)
539.	07061000	Carrots & turnips, fresh or chilled
540.	07069000	Beetroot…radishes & other similar edible roots, fresh or chilled
541.	07070000	Cucumbers & gherkins, fresh or chilled
542.	07081000	Peas, fresh or chilled
543.	07082000	Beans, fresh or chilled
544.	07089000	Leguminous vegetables, fresh or chilled, nes
545.	07092000	Asparagus, fresh or chilled
546.	07093000	Aubergines, fresh or chilled
547.	07094000	Celery, other than celeriac, fresh or chilled
548.	07095100	Mushrooms of the genus agaricus, fresh or chilled
549.	07095910	Sungmo, fresh or chilled
550.	07095920	Shiitake, fresh or chilled
551.	07095930	Winter mushroom, fresh or chilled
552.	07095940	Paddy straw mushroom, fresh or chilled
553.	07095950	Trichiloma mongolicum imai, fresh or chilled
554.	07095960	Truffles, fresh or chilled
555.	07095990	Other mushrooms and truffles, nes, fresh or chilled
556.	07096000	Fruits of genus capsicum or pimenta, fresh or chilled
557.	07097000	Spinach, fresh or chilled
558.	07099100	Globe artichokes, fresh or chilled
559.	07099200	Olives, fresh or chilled
560.	07099300	Pumpkins, squash and gourds, fresh or chilled
561.	07099910	Bamboo shoots, fresh or chilled
562.	07099990	Other vegetables, fresh or chilled, nes
563.	07101000	Potatoes, frozen
564.	07102100	Shelled or unshelled peas, frozen
565.	07102210	Shelled or unshelled adzuki beans, frozen
566.	07102290	Other shelled or unshelled beans, frozen
567.	07102900	Leguminous vegetables, shelled or unshelled, frozen, nes
568.	07103000	Spinach, frozen
569.	07104000	Sweet corn, frozen
570.	07108010	Sungmo, frozen
571.	07108020	Garlic stems or seedlings, frozen
572.	07108030	Garlic bulbs
573.	07108040	Boletus; porcini, frozen
574.	07108090	Other vegetables, frozen
575.	07109000	Mixtures of vegetables frozen
576.	07112000	Olives provisionally preserved, not for immediate consumption
577.	07114000	Cucumbers & gherkins provisionally preserved
578.	07115112	White mushroom, in brine
579.	07115119	Other mushrooms of the genus agaricus, nes, in brine
580.	07115190	Other mushrooms, nes, in brine
581.	07115911	Sungmo, in brine
582.	07115919	Other mushrooms and truffles, in brine
583.	07115990	Other mushrooms and truffles provisionally preserved
584.	07119031	Bamboo shoots in brine
585.	07119034	Garlic, in brine
586.	07119039	Other vegetables, in brine
587.	07119090	Other vegetables provisionally preserved, nes
588.	07122000	Dried onions
589.	07123100	Dried mushrooms of the genus agaricus
590.	07123200	Dried wood ears
591.	07123300	Dried jelly fungi
592.	07123910	Dried shiitake
593.	07123920	Dried winter mushroom
594.	07123930	Dried paddy straw mushroom
595.	07123940	Dried tricholoma mongolicum imai
596.	07123950	Dried boletus (porcini)
597.	07123990	Other dried mushroom and truffles
598.	07129010	Dried bamboo shoots
599.	07129020	Dried osmund
600.	07129030	Dried day lily flowers
601.	07129040	Dried chuch tsai
602.	07129050	Dried garlic
603.	07129060	Dried capsicum annum var. grossum
604.	07129091	Dried horseradish
605.	07129099	Dried vegetables, nes
606.	07131010	Seed peas, dried, shelled
607.	07131090	Other dried peas, shelled
608.	07132010	Seed chickpeas, dried, shelled
609.	07132090	Other dried chickpeas, shelled
610.	07133110	Seed beans, dried, shelled
611.	07133190	Other dried beans, shelled
612.	07133210	Other seed adzuki beans, dried, shelled
613.	07133290	Other dried adzuki beans, shelled

614.	07133310	Seed kidney beans, incl. white pea beans, dried, shelled
615.	07133390	Other dried kidney beans, incl. white pea beans, shelled
616.	07133400	Bambara beans, dried, shelled
617.	07133500	Cow peas, dried, shelled
618.	07133900	Dried beans, shelled, nes
619.	07134010	Seed lentils, dried, shelled
620.	07134090	Other dried lentils, shelled
621.	07135010	Seed broad beans and horse beans, dried, shelled
622.	07135090	Other dried broad beans and horse beans, shelled
623.	07136010	Seed pigeon peas, dried
624.	07136090	Other pigeon peas, dried
625.	07139010	Dried leguminous vegetables seed nes, shelled
626.	07139090	Dried leguminous vegetables, shelled, nes
627.	07141010	Fresh manioc
628.	07141020	Dried manioc
629.	07141030	Chilled or frozen manioc
630.	07142011	Fresh sweet potatoes, for cultivation
631.	07142019	Other fresh sweet potatoes
632.	07142020	Dried sweet potatoes
633.	07142030	Chilled or frozen sweet potatoes
634.	07143000	Yarns
635.	07144000	Taros (Colocasia esculenta)
636.	07145000	Yautia
637.	07149010	Waterchestnut, fresh or dried, chilled, frozen
638.	07149021	Lotus roots for cultivation, fresh or dried
639.	07149029	Lotus roots other than for cultivation, fresh or dried
640.	07149090	Roots or tubers with high starch content, fresh or dried, nes
641.	08011100	Desiccated coconuts
642.	08011200	Fresh coconuts, in the inner shell
643.	08011910	Coconuts, seedlings
644.	08011990	Other coconuts fresh
645.	08012100	Brazil nuts, in shell, fresh or dried
646.	08012200	Brazil nuts, shelled, fresh or dried
647.	08013100	Cashew nuts, in shell, fresh or dried
648.	08013200	Cashew nuts, shelled, fresh or dried
649.	08021100	Almonds in shell, fresh or dried
650.	08021200	Almonds without shells, fresh or dried
651.	08022100	Hazlenuts in shell, fresh or dried
652.	08022200	Hazlenuts without shells, fresh or dried
653.	08023100	Walnuts in shell, fresh or dried
654.	08023200	Walnuts without shells, fresh or dried
655.	08024110	Chestnuts in shell
656.	08024190	Other chestnuts in shell
657.	08024210	Chestnuts, shelled
658.	08024290	Other chestnuts, shelled
659.	08025100	Pistachios, in shell
660.	08025200	Pistachio, shelled
661.	08026110	Seed of macadamia nuts, fresh or dried, in shell
662.	08026190	Other macadamia nuts, in shell
663.	08026200	Macadamia nuts, shelled
664.	08027000	Kola nuts
665.	08028000	Betel nuts, fresh or dried
666.	08029020	Gingko nuts, fresh or dried
667.	08029030	Pine-nuts, shelled, fresh or dried
668.	08029090	Other nuts, fresh or dried, nes
669.	08031000	Plantains, fresh or dried
670.	08039000	Other bananas, fresh or dried
671.	08041000	Dates, fresh or dried
672.	08042000	Figs, fresh or dried
673.	08043000	Pineapples, fresh or dried

674.	08044000	Avocados, fresh or dried
675.	08045010	Guavas, fresh or dried
676.	08045020	Mangoes, fresh or dried
677.	08045030	Mangosteens, fresh or dried
678.	08051000	Oranges, fresh or dried
679.	08052010	Chiao-Kan, fresh or dried
680.	08052020	Latifolia citrus, fresh or dried
681.	08052090	Mandarins, clementines, wilkings…etc., fresh or dried, nes
682.	08054000	Grapefruit, fresh or dried
683.	08055000	Lemons and limes, fresh or dried
684.	08059000	Citrus fruit, fresh or dried, nes
685.	08061000	Fresh grapes
686.	08062000	Dried grapes
687.	08071910	Hami melons, fresh
688.	08071920	Cantaloupe and Galia melons, fresh
689.	08071990	Other melons, fresh
690.	08072000	Papaws (papayas), fresh
691.	08081000	Apples, fresh
692.	08083010	Ya pears or hsueh pears, fresh
693.	08083020	Xiang pears, fresh
694.	08083090	Other fresh pears
695.	08084000	Quinces, fresh
696.	08091000	Apricots, fresh
697.	08092100	Sour cherries, fresh
698.	08092900	Other cherries, fresh
699.	08093000	Peaches, including nectarines, fresh
700.	08094000	Plums & sloes, fresh
701.	08101000	Strawberries, fresh
702.	08102000	Raspberries, blackberries, mulberries & loganberries, fresh
703.	08103000	Black, white or red currants and gooseberries, fresh
704.	08105000	Kiwifruit, fresh
705.	08106000	Durian, fresh
706.	08107000	Persimmons, fresh
707.	08109010	Lychee, fresh
708.	08109030	Longan, fresh
709.	08109040	Rambutan, fresh
710.	08109050	Sugar apple, fresh
711.	08109060	Carambola, fresh
712.	08109070	Wax apple
713.	08109080	Dragon fruit
714.	08109090	Other fruit, fresh, nes
715.	08111000	Strawberries, frozen
716.	08112000	Raspberries, blackberries…etc., frozen
717.	08119010	Chestnuts in shell, frozen
718.	08129000	Fruit & nuts, provisional preserved, not for immediate consumption
719.	08131000	Dried apricots
720.	08132000	Dried prunes
721.	08133000	Dried apples
722.	08134010	Longans and longan pulps, dried
723.	08134020	Persimmons, dried
724.	08134030	Chinese dates (red jujubes), dried
725.	08134040	Preserved litchi
726.	08134090	Other fruit, dried, nes
727.	08135000	Mixtures of dried fruit & nuts, nes
728.	08140000	Peel of citrus fruit or melons, fresh, frozen, dried…etc.
729.	09011100	Coffee, not roasted or decaffeinated
730.	09011200	Decaffeinated coffee, not roasted
731.	09012100	Roasted coffee, not decaffeinated
732.	09012200	Roasted, decaffeinated coffee
733.	09019010	Coffee husks & skins

734.	09019020	Coffee substitutes containing coffee
735.	09021010	Flavoured green tea in packings d” 3kg
736.	09021090	Unflavoured green tea in packings d” 3kg
737.	09022010	Flavoured green tea in packings > 3kg
738.	09022090	Unflavoured green tea in packings > 3kg
739.	09023010	Oolong tea in packings d”3kg
740.	09023020	Pu-er tea in packings d”3kg
741.	09023090	Other black tea & partly fermented tea nes, in packings d”3kg
742.	09024010	Oolong tea in packings >3kg
743.	09024020	Pu-er tea in packings >3kg
744.	09024090	Other black tea & partly fermented tea nes, in packings >3kg
745.	09030000	Mate
746.	09041100	Dried pepper (excl. crushed or ground)
747.	09041200	Pepper, crushed or ground
748.	09042100	Fruits of genus capsicum or pimenta, dried
749.	09042200	Fruits of genus capsicum or pimenta, crushed or ground
750.	09051000	Vanilla, neither crushed nor ground
751.	09052000	Vanilla, crushed or ground
752.	09061100	Cinnamon, neither crushed nor ground
753.	09061900	Other cinnamon & cinnamon-tree flowers, neither crushed nor ground
754.	09062000	Cinnamon & cinnamon-tree flowers, crushed or ground
755.	09071000	Cloves, neither crushed nor ground
756.	09072000	Cloves, crushed or ground
757.	09081100	Nutmeg, neither crushed nor ground
758.	09081200	Nutmeg, crushed or ground
759.	09082100	Mace, neither crushed nor ground
760.	09082200	Mace, crushed or ground
761.	09083100	Cardamoms, neither crushed nor ground
762.	09083200	Cardamoms, crushed or ground
763.	09092100	Seeds of coriander, neither crushed nor ground
764.	09092200	Seeds of coriander, crushed or ground
765.	09093100	Seeds of cumin, neither crushed nor ground
766.	09093200	Seeds of cumin, crushed or ground
767.	09096110	Star aniseed, neither crushed nor ground
768.	09096190	Other seeds of anise, badian, caraway or fennel; juniper berries, neither crushed nor ground
769.	09096210	Star aniseed, crushed or ground
770.	09096290	Other seeds of anise, badian, caraway or fennel; juniper berries, crushed or ground
771.	09101100	Ginger, neither crushed nor ground
772.	09101200	Ginger, crushed or ground
773.	09102000	Saffron
774.	09103000	Turmeric (curcuma)
775.	09109100	Spice mixtures
776.	09109900	Other spices, nes
777.	10021000	Rye seed
778.	10029000	Rye excl. seed
779.	10031000	Barley seed
780.	10039000	Barley excl. seed
781.	10041000	Oats seed
782.	10049000	Oats excl. seed
783.	10071000	Grain sorghum seed
784.	10079000	Grain sorghum excl. seed
785.	10081000	Buckwheat
786.	10082100	Millet seed
787.	10082900	Millet
788.	10083000	Canary seed
789.	10084010	Fonio seed
790.	10084090	Fonio

791.	10085010	Quinoa seed
792.	10085090	Quinoa
793.	10086010	Triticale seed
794.	10086090	Triticale
795.	10089010	Other cereal seed, nes
796.	10089090	Other cereal excl. seed, nes
797.	11029090	Other cereal flour
798.	11031910	Oats, meal
799.	11031990	Cereal, meal, nes
800.	11032090	Pellets of other cereals (excl. wheat)
801.	11041200	Rolled or flaked oats
802.	11041910	Rolled or flaked barley
803.	11041990	Rolled or flaked grains of other cereals, nes
804.	11042200	Other worked grains of oats, nes
805.	11042910	Other worked grains of barley
806.	11042990	Other worked grains of other cereal, nes
807.	11043000	Cereal germ, whole, rolled, flaked or ground
808.	11051000	Potato flour, meal & powder
809.	11052000	Potato flakes, granules & pellets
810.	11061000	Flour & meal of the dried leguminous vegetables of 07.13
811.	11062000	Flour & meal of sago, roots or tubers of 07.14
812.	11063000	Flour, meal & powder of products of Chapter 8
813.	11071000	Malt not roasted
814.	11072000	Roasted malt
815.	11081100	Wheat starch
816.	11081200	Maize (corn) starch
817.	11081300	Potato starch
818.	11081400	Manioc (cassava) starch
819.	11081900	Other starches, nes
820.	11082000	Inulin
821.	11090000	Wheat gluten
822.	12011000	Soya beans seed
823.	12019010	Yellow soya beans excl. seed
824.	12019020	Black soya beans excl. seed
825.	12019030	Green soya beans excl. seed
826.	12019090	Other soya beans excl. seed
827.	12023000	Ground-nuts in shell, seed, not cooked
828.	12024100	Ground-nuts in shell, excl. seed, not cooked
829	12024200	Ground-nuts, not roasted or otherwise cooked, shelled, whether or not broken
830.	12030000	Copra
831.	12040000	Linseed
832.	12051010	Rape or colza seeds of low erucic acid
833.	12051090	Other low erucic acid rape or colza seeds
834.	12059010	Rape or colza seeds, nes
835.	12059090	Rape or colza, nes
836.	12060010	Sunflower seeds for sowing
837.	12060090	Sunflower seeds excl. for sowing
838.	12071010	Palm nuts and kernels seed
839.	12071090	Palm nuts and kernels
840.	12072100	Cotton seeds for sowing
841.	12072900	Cotton seeds excl. for sowing
842.	12073010	Castor seeds for sowing
843.	12073090	Castor seeds
844.	12074010	Sesamum seeds for sowing
845.	12074090	Sesamum seeds excl. for sowing
846.	12075010	Mustard seeds for sowing
847.	12075090	Mustard seeds excl. for sowing
848.	12076010	Safflower seeds for sowing
849.	12076090	Safflower seeds
850.	12077010	Melon seeds for sowing
851.	12077091	Black watermelon seeds excl. for sowing fresh, chilled, frozen or dried
852.	12077092	Red watermelon seeds excl. for sowing fresh, chilled, frozen or dried
853.	12077099	Other edible vegetable products, fresh or dried, nes
854.	12079100	Poppy seeds
855.	12079910	Other oil seed and oleaginous fruits, for cultivation, nes
856.	12079991	Shea nuts (karite nuts)
857.	12079999	Other oil seeds & oleaginous fruits, nes
858.	12081000	Soya bean flour & meal
859.	12089000	Other flours & meal of oil seeds or oleaginous fruit, nes
860.	12091000	Sugar beet seed, of a kind used for sowing
861.	12092100	Lucerne (alfalfa) seed, of a kind used for sowing
862.	12092200	Clover seed, of a kind used for sowing
863.	12092300	Fescue seed, of a kind used for sowing
864.	12092400	Kentucky blue grass seed, of a kind used for sowing
865.	12092500	Rye grass seed, of a kind used for sowing
866.	12092910	Beet seed
867.	12092990	Other seeds of forage plants, of a kind used for sowing, nes
868.	12093000	Seeds of herbaceous plants, of a kind used for sowing
869.	12099100	Vegetable seeds
870.	12099900	Other seeds, fruit & spores, of a kind used for sowing, nes
871.	12101000	Hop cones (excl. ground, powdered or pellets), fresh or dried
872.	12102000	Hop cones, ground, powdered or in pellets; lupulin
873.	12112010	American ginseng fresh or dried
874.	12112020	Wild ginseng other than american ginseng fresh or dried
875.	12112091	Other fresh ginseng roots, nes
876.	12112099	Other ginseng roots dried, nes
877.	12113000	Coca leaf
878.	12114000	Poppy straw
879.	12119011	Radix angelicae sinensis fresh or dried
880.	12119012	Radix pseudoginseng, used in pharmacy fresh or dried
881.	12119013	Radix codonopsitis, used in pharmacy fresh or dried
882.	12119014	Rhizoma coptidis, used in pharmacy fresh or dried
883.	12119015	Flos chrysanthemi, used in pharmacy fresh or dried
884.	12119016	Cordyceps sinensis, used in pharmacy fresh or dried
885.	12119017	Bulbs of fritilariae thunbergii, used in pharmacy fresh or dried
886.	12119018	Rhizoma ligustici, used in pharmacy fresh or dried
887.	12119019	Rhizoma pinellia, used in pharmacy fresh or dried
888.	12119021	Radix paeoniae lactiflorae, used in pharmacy fresh or dried
889.	12119022	Rhizoma gastrodiae, used in pharmacy fresh or dried
890.	12119023	Radix astragali, used in pharmacy fresh or dried
891.	12119024	Rhubarb, used in pharmacy fresh or dried
892.	12119025	Rhizoma atractylodis macrocephalae, used in pharmacy fresh or dried
893.	12119026	Radix rehmanniae, used in pharmacy fresh or dried
894.	12119027	Flos sophorae, used in pharmacy fresh or dried
895.	12119028	Cortex eucommiae, used in pharmacy fresh or dried
896.	12119029	Poria, used in pharmacy fresh or dried
897.	12119031	Fructus lycii, used in pharmacy fresh or dried
898.	12119032	Bantaroi seeds, used in pharmacy fresh or dried
899.	12119033	Aloes wood, used in pharmacy fresh or dried
900.	12119034	Adenophora axilliflora fresh or dried
901.	12119035	Southern wood
902.	12119036	Liquorice roots, fresh or dried
903.	12119037	Radix Scutellariae, fresh or dried
904.	12119039	Plants and parts of plants, used in pharmacy, nes
905.	12119050	Plants and parts of plants, used in perfumery
906.	12119091	Dessis roots and pyrethrum, used for insecticides
907.	12119099	Plants or their parts, use for insecticides, nes
908.	12122110	Sea tangle, fresh, chilled, frozen or dried
909.	12122120	Black moss, fresh, chilled, frozen or dried
910.	12122131	Dried pinnatifida
911.	12122132	Fresh pinnatifida
912.	12122139	Other pinnatifida
913.	12122141	Dried laver
914.	12122142	Fresh laver
915.	12122149	Other laver
916.	12122161	Dried eucheuma
917.	12122169	Other eucheuma
918.	12122171	Dried gracilaria
919.	12122179	Other gracilaria
920.	12122190	Edible seaweeds and other algae, fresh, chilled, frozen or dried nes
921.	12122900	Other seaweeds and other algae
922.	12129100	Sugar beet, fresh, chilled, frozen or dried
923.	12129200	Locust beans, including locust bean seeds, fresh, chilled, frozen or dried
924.	12129300	Sugar cane, chilled, frozen or dried
925.	12129400	Chicory roots
926.	12129911	Bitter, primarily used for human consumption
927.	12129912	Sweet, primarily used for human consumption
928.	12129919	Other apricot, peach or plum stones and kernels, primarily used for human consumption
929.	12129993	Pumpkin seeds excl. for sowing fresh, chilled, frozen or dried
930.	12129994	Lotus seeds excl. for sowing fresh, chilled, frozen or dried
931.	12129999	Fresh, chilled, frozen or dried fruit stones and kernels and other vegetable products of a kind used primarily for human consumption, not elsewhere specified or included
932.	12130010	Cereal straw, unprepared
933.	12130090	Other cereal straw and husks
934.	12141000	Lucerne (alfalfa) meal & pellets
935.	12149000	Other forage products, nes
936.	13012000	Gum arabic
937.	13019010	Gum tragacanth
938.	13019020	Olibanum, myrrh and dragon’s blood
939.	13019030	Asafoetida
940.	13019040	Pine-resin
941.	13019090	Other natural gums, resins, gum-resins & balsams, nes
942.	13021100	Opium
943.	13021200	Liquorice sap & extract
944.	13021300	Hop sap extract
945.	13021910	Crude lacquer
946.	13021920	Azadirachtin
947.	13021930	Vegetable saps and extracts of pyrethrum or of the roots of plants containing retenone
948.	13021940	Vegetable saps and extracts of ginkgo biloba
949.	13021990	Vegetable saps and extracts, nes, used in pesticide
950.	13022000	Pectic substances, pectinates & pectates
951.	13023100	Agar-agar
952.	13023200	Mucilages & thickeners from locust beans/guar seeds
953.	13023911	Carrageenan
954.	13023912	Algin
955.	13023919	Other mucilages and thickeners, whether or not modified, derived from seaweeds and other algae
956.	13023990	Mucilages & thickeners, from vegetable prod, nes
957.	14011000	Bamboos
958.	14012000	Rattans
959.	14019010	Cereal straw other than wheat straw
960.	14019020	Reeds
961.	14019031	Juncaceae
962.	14019039	Rushes
963.	14019090	Other vegetable plaiting materials, nes

964.	14042000	Cotton linters
965.	14049010	Raw vegetable materials of a kind used primarily in dyeing or tanning
966.	14049090	Other vegetable products
967.	15011000	Lard
968.	15012000	Other pig fat
969.	15019000	Poultry fat
970.	15021000	Tallow
971.	15029000	Other fats, raw, of bovine animals, sheep or goats
972.	15030000	Lard stearin, lardoil, oleostearin, oleo-oil & tallow oil
973.	15041000	Fish-liver oils & their fractions
974.	15042000	Fish fats, oils & fractions (excl. fish liver oils)
975.	15043000	Marine mammal fats, oils & their liquid fractions
976.	15050000	Wool grease and fatty substances
977.	15060000	Other animal fats & oils & their fractions
978.	15091000	Virgin olive oil & fractions
979.	15099000	Olive oil & fractions (excl. virgin)
980.	15100000	Other oils & their fractions, obtained solely from olives, nes
981.	15131100	Crude coconut (copra) oil & fractions thereof
982.	15131900	Coconut copra oil (excl. crude) & fractions thereof
983.	15132100	Crude palm kernel or babassu oil & fractions thereof
984.	15132900	Palm kernel or babassu oil (excl. crude) & fractions thereof
985.	15151100	Crude linseed oil
986.	15151900	Linseed oil (excl. crude) & fractions
987.	15152100	Crude maize (corn) oil
988.	15152900	Maize (corn) oil (excl. crude) & fractions
989.	15153000	Castor oil & its fractions
990.	15155000	Sesame oil & fractions
991.	15159010	Jojoba oil & fractions
992.	15159020	Neem oil and its fractions
993.	15159030	Tung oil and its fractions
994.	15159090	Other fixed vegetable fats & fractions, nes
995.	15161000	Animal fats & oils & fractions, hydrogenated, etc. not further prepared
996.	15162000	Vegetable fats & oils & their fractions, hydrogenated, etc. not further prepared
997.	15179010	Shortening
998.	15179090	Edible mixtures preparations of fats & oils, nes
999.	15180000	Animal or vegetable fats & oils and fractions thereof… chemically modified, nes, incl. inedible preparations of fats & oils
1000.	15200000	Glycerol crude, glycerol waters & glycerol lyes
1001.	15211000	Vegetable waxes (excl. triglycerides)
1002.	15219010	Beeswax
1003.	15219090	Beeswax, other insect waxes & spermaceti
1004.	15220000	Degras; residues of fatty substances or animal or vegetable waxes
1005.	16010010	Sausage and similar products coated with natural casings
1006.	16010020	Other sausages and similar products
1007.	16010030	Sausage-based food products
1008.	16021000	Homogenised preparations of meat, meat offal or blood
1009.	16022000	Preparations of animal liver
1010.	16023100	Preparations of turkey
1011.	16023210	Preparations of chicken, in airtight containers
1012.	16023291	Chicken breast meat
1013.	16023292	Chicken leg meat
1014.	16023299	Other chicken meat
1015.	16023910	Preparations of duck, geese or guinea fowl, in airtight containers
1016.	16023991	Duck meat
1017.	16023999	Preparations of geese or guines fowl, nes
1018.	16024100	Preparations of swine, hams & cuts
1019.	16024200	Preparations of swine, shoulders & cuts
1020.	16024910	Preparations of swine, in airtight containers
1021.	16024990	Preparations of swine, nes

1022.	16025010	Preparations of bovine animals, in airtight containers
1023.	16025090	Preparations of bovine animals, nes
1024.	16029010	Preparations of meat, offal or blood, nes, in airtight containers
1025.	16029090	Preparations of meat, offal or blood, nes
1026.	16030000	Extracts & juices of meat, fish & aquatic invertebrates
1027.	16041110	Atlantic salmon, prepared or preserved salmon (excl. minced)
1028.	16041190	Prepared or preserved salmon, nes (excl. minced)
1029.	16041200	Prepared or preserved herrings (excl. minced)
1030.	16041300	Prepared or preserved sardines, sardinella and brisling or sprats (excl. minced)
1031.	16041400	Prepared or preserved tunas, skipjack and bonito (excl. minced)
1032.	16041500	Prepared or preserved mackerel (excl. minced)
1033.	16041600	Prepared or preserved anchovies (excl. minced)
1034.	16041700	Prepared or preserved eels (excl. minced)
1035.	16041920	Tilapia, prepared or preserved (excl. minced)
1036.	16041931	Prepared or preserved channel catfish
1037.	16041939	Other prepared or preserved ictalurus
1038.	16041990	Prepared or preserved fish (excl. minced), nes
1039.	16042011	Shark fin in airtight containers
1040.	16042019	Other prepared or preserved fish in airtight containers
1041.	16042091	Shark fin
1042.	16042099	Other prepared or preserved fish
1043.	16043100	Caviar
1044.	16043200	Caviar substitutes
1045.	16051000	Crab, prepared or preserved
1046.	16052100	Shrimps & prawns, prepared or preserved, not in airtight container
1047.	16052900	Other shrimps & prawns, prepared or preserved
1048.	16053000	Lobster, prepared or preserved
1049.	16054011	Freshwater crawfish shelled, prepared or preserved
1050.	16054019	Freshwater crawfish in shell, prepared or preserved
1051.	16054090	Crustaceans, nes, prepared or preserved
1052.	16055100	Oysters, prepared or preserved
1053.	16055200	Scallops, prepared or preserved
1054.	16055300	Mussels, prepared or preserved
1055.	16055400	Cuttle fish and squid, prepared or preserved
1056.	16055500	Octopus, prepared or preserved
1057.	16055610	Clams, prepared or preserved
1058.	16055620	Cockles and arkshells, prepared or preserved
1059.	16055700	Abalone, prepared or preserved
1060.	16055800	Snails, other than sea snails, prepared or preserved
1061.	16055900	Other molluscs, prepared or preserved
1062.	16056100	Sea cucumbers, prepared or preserved
1063.	16056200	Sea urchins, prepared or preserved
1064.	16056300	Jelly fish, prepared or preserved
1065.	16056900	Other aquatic invertebrates, prepared or preserved
1066.	17021100	Lactose & lactose syrup, anhydrous, containing “99% lactose
1067.	17021900	Lactose & lactose syrup, nes
1068.	17029000	Artificial honey, caramel & other sugars, nes
1069.	17031000	Cane molasses
1070.	17039000	Molasses resulting from extraction/refining of sugar, nes
1071.	17041000	Chewing gum
1072.	17049000	Sugar confectionery not containing cocoa, nes
1073.	18010000	Cocoa beans, whole or broken, raw or roasted
1074.	18020000	Cocoa shells, husks, skins & other cocoa waste
1075.	18031000	Cocoa paste, not defatted
1076.	18032000	Cocoa paste, wholly or partly defatted
1077.	18040000	Cocoa butter, fat & oil
1078.	18050000	Cocoa powder, without added sugar or other sweetening matter
1079.	18061000	Cocoa powder, with added sugar or other sweetening matter
1080.	18062000	Chocolate, etc., in blocks, slabs or bars >2kg
1081.	18063100	Chocolate, etc., in blocks, slabs or bars, filled
1082.	18063200	Chocolate, etc., in blocks, slabs or bars, not filled
1083.	18069000	Chocolate, etc., not in blocks, slabs or bars, nes
1084.	19011000	Preparations for infant use, for retail sale, of flour, etc.
1085.	19012000	Mixes & doughs for preparations of bakers’ wares of 19.05
1086.	19019000	Other food preparations of flour, etc., nes
1087.	19021100	Uncooked pasta containing eggs not stuffed
1088.	19021900	Other uncooked pasta, not containing eggs/stuffed
1089.	19022000	Stuffed pasta
1090.	19023010	Rice vermicelli
1091.	19023020	Bean vermicelli
1092.	19023030	Instant noodle
1093.	19023090	Other pasta, nes
1094.	19024000	Couscous
1095.	19030000	Tapioca & substitutes prepared from starch in flakes, grains, etc.
1096.	19041000	Prepared foods obtained by the swelling or roasting of cereals or cereals’ products
1097.	19051000	Crispbread
1098.	19052000	Gingerbread & the like
1099.	19053100	Sweet biscuits
1100.	19053200	Waffles & wafers
1101.	19054000	Rusks, toasted bread & similar toasted products
1102.	19059000	Other bread, etc., nes; communion wafers, rice paper, etc.
1103.	20011000	Cucumbers & gherkins, preserved by vinegar or acetic acid
1104.	20019010	Garlic, preserved by vinegar or acetic acid
1105.	20019090	Vegetables, fruits, etc., preserved by vinegar or acetic acid, nes
1106.	20021010	Prepared tomatoes other than by vinegar, whole/piece, in airtight containers
1107.	20021090	Prepared tomatoes other than by vinegar, whole/in piece, nes
1108.	20029011	Tomato paste, in airtight containers, weighing not more than 5kg
1109.	20029019	Tomato paste, in airtight containers, weighing more than 5kg
1110.	20029090	Prepared tomatoes other than by vinegar, nes
1111.	20031011	Prepared small white agaric other than by vinegar, in airtight container
1112.	20031019	Prepared mushrooms other than by vinegar, in airtight containers
1113.	20031090	Prepared mushrooms other than by vinegar, nes
1114.	20039010	Other mushrooms and truffles, in airtight containers, prepared or preserved otherwise than by vinegar or acetic acid
1115.	20039090	Other mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
1116.	20041000	Potatoes, preserved other than by vinegar or acetic acid, frozen
1117.	20049000	Other vegetables preserved other than by vinegar, etc., frozen, nes
1118.	20051000	Homogenised vegetable, preserved other than by vinegar, etc., not frozen
1119.	20052000	Potatoes, preserved other than by vinegar or acetic acid, not frozen
1120.	20054000	Peas, preserved other than by vinegar or acetic acid, not frozen
1121.	20055111	Red bean paste prepared or preserved other than by vinegar or acetic acid, not frozen, in airtight containers
1122.	20055119	Shelled beans, prepared or preserved other than by vinegar or acetic acid, not frozen, in airtight containers, excluding red bean paste
1123.	20055191	Red bean paste prepared or preserved other than by vinegar or acetic acid, not frozen, not in airtight containers
1124.	20055199	Shelled beans, prepared or preserved other than by vinegar or acetic acid, not frozen, not in airtight containers, excluding red bean paste
1125.	20055910	Beans in shell, preserved other than by vinegar, in airtight containers
1126.	20055990	Beans in shell, preserved other than by vinegar, not frozen, nes
1127.	20056010	Asparagus, preserved other than by vinegar, in airtight containers
1128.	20056090	Asparagus, preserved other than by vinegar, not frozen, nes
1129.	20057000	Olives, preserved other than by vinegar or acetic acid, not frozen
1130.	20058000	Sweetcorn, preserved other than by vinegar or acetic acid, not frozen
1131.	20059110	Bamboo shoots in airtight containers, other than by vinegar or acetic acid
1132.	20059190	Other bamboo shoots, other than by vinegar or acetic acid, not frozen
1133.	20059910	Water chestnut, in airtight containers
1134.	20059920	Broad beans, in airtight containers
1135.	20059940	Hot pickled mustard tubers
1136.	20059950	Chueh tsai (fiddle-head), salted
1137.	20059960	Scallion, salted
1138.	20059991	Other vegetables and mixtures of vegetables, in airtight containers
1139.	20059999	Other vegetables and mixtures of vegetables other than by vinegar or acetic acid
1140.	20060010	Jujubes preserved by sugar
1141.	20060020	Olives preserved by sugar
1142.	20060090	Other fruit, nuts or parts of plants preserved by sugar, nes
1143.	20079100	Jams, fruit jellies, marmalades, etc., of citrus fruit
1144.	20079910	Other jams, fruit jellies, marmalades, etc., in airtight containers
1145.	20079990	Other jams, fruit jellies, marmalades, etc., of citrus fruit
1146.	20081120	Roasted ground-nuts
1147.	20081910	Walnut meats, prepared, in airtight containers
1148.	20081920	Other prepared nuts or seeds, in airtight containers
1149.	20081991	Chestnut seed
1150.	20081992	Sesames, otherwise prepared or preserved
1151.	20081999	Other nuts and seed
1152.	20082010	Pineapples prepared nes, in airtight containers
1153.	20082090	Pineapples prepared, nes
1154.	20083010	Citrus fruit prepared nes, in airtight containers
1155.	20083090	Citrus fruit prepared, nes
1156.	20084010	Pears prepared nes, in airtight containers
1157.	20084090	Pears prepared, nes
1158.	20085000	Apricots, prepared or preserved, nes
1159.	20086010	Cherries in airtight containers, prepared or preserved nes
1160.	20086090	Other cherries, prepared or preserved nes
1161.	20087010	Peaches prepared nes, in airtight containers
1162.	20087090	Peaches, prepared or preserved, nes
1163.	20088000	Strawberries, prepared or preserved, nes
1164.	20089100	Palm hearts, prepared or preserved, nes
1165.	20089300	Cranberries, prepared or preserved, nes
1166.	20089700	Mixtures of fruit, prepared or preserved, nes
1167.	20089910	Lychee, in airtight containers
1168.	20089920	Longan can
1169.	20089931	Seasoned laver
1170.	20089932	Salted sea tangle
1171.	20089933	Salted undaria pinnatifida
1172.	20089939	Other seaweed and other alga product
1173.	20089990	Other fruit, etc., prepared or preserved, nes
1174.	20091100	Frozen orange juice, unfermented, not containing added spirit
1175.	20091200	Not frozen orange juice, of a brix value not exceeding 20
1176.	20091900	Unfrozen orange juice, unfermented, not containing added spirit
1177.	20092100	Grapefruit juice, of a brix value not exceeding 20
1178.	20092900	Grapefruit juice, unfermented, not containing added spirit, nes
1179.	20093110	Lemon juice of a brix value not exceeding 20
1180.	20093190	Other juice of other single citrus fruit of a brix value not exceeding 20
1181.	20093910	Lemon juice of a brix value exceeding 20
1182.	20093990	Other juice of other single citrus fruit of a brix exceeding 20
1183.	20094100	Pineapple juice, of a brix value not exceeding 20
1184.	20094900	Pineapple juice, unfermented, not containing added spirit, nes
1185.	20095000	Tomato juice, unfermented, not containing added spirit
1186.	20096100	Grape juice, of a brix value not exceeding 30
1187.	20096900	Grape juice, (incl. must), unfermented, not containing added spirit
1188.	20097100	Apple juice, of a brix value not exceeding 20
1189.	20097900	Apple juice (incl. must), unfermented, not containing added spirit
1190.	20098100	Cranberry juice
1191.	20098912	Mango juice
1192.	20098913	Passion-fruit juice
1193.	20098914	Guava juice
1194.	20098919	Other single fruit juice, unfermented, not containing added spirit
1195.	20098920	Other single vegetable juice, unfermented, not containing added spirit
1196.	20099010	Mixtures of fruit juices, unfermented, not containing added spirit
1197.	20099090	Mixtures of veg juices, unfermented, not containing added spirit
1198.	21011100	Extracts, essences & concentrates of coffee
1199.	21012000	Extracts, essences, concentrates & preparations of tea or mate
1200.	21013000	Roasted coffee substitutes (incl. chicory), etc.
1201.	21021000	Active yeasts
1202.	21022000	Inactive yeasts; other single-cell micro-organisms, dead
1203.	21023000	Prepared baking powders
1204.	21031000	Soya sauce
1205.	21032000	Tomato ketchup & other tomato sauces
1206.	21033000	Mustard flour & meal, prepared mustard
1207.	21039010	Gourmet powder
1208.	21039020	Aromatic bitters of alcoholic strength by volume of 44.2%- 49.2%
1209.	21039090	Other sauces, mixed condiments or seasonings, nes
1210.	21041000	Soups & broths & preparations therefor
1211.	21042000	Homogenised composite food preparations
1212.	21050000	Ice cream & other edible ice, whether or not containing cocoa
1213.	21061000	Protein concentrates & textured protein substances
1214.	21069010	Concentrates for making carbonic acid beverage
1215.	21069020	Compound alcoholic preparations for manufacture of beverages
1216.	21069030	Royal jelly preparations
1217.	21069040	Coconut juice
1218.	21069090	Other food preparations not elsewhere specified or included
1219.	22011010	Mineral waters, unsweetened, unflavoured
1220.	22011020	Aerated waters, unsweetened, unflavoured
1221.	22019010	Natural waters
1222.	22019090	Other unsweetened & unflavoured waters; ice & snow
1223.	22021000	Waters (incl. mineral & aerated), with added sugar, sweetener, etc.
1224.	22029000	Other non-alcoholic beverages, nes
1225.	22030000	Beer made from malt
1226.	22041000	Champagne & sparkling wine
1227.	22042100	Wine (not sparkling); grape must with by alcohol in: d”21 containers
1228.	22042900	Wine (not sparkling); grape must with alcohol in: e”21 containers
1229.	22060010	Chinese rice wine
1230.	22060090	Other fermented beverages for example cider perry mead; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages not elsewhere specified or included
1231.	22071000	Undenatured ethyl alcohol, of alcoholic strength e”80%
1232.	22072000	Ethyl alcohol & other denatured spirits of any strength
1233.	22082000	Spirits from distilled grape wine or marc
1234.	22083000	Whiskeys
1235.	22084000	Rum & tafia
1236.	22085000	Gin & Geneva
1237.	22086000	Vodka
1238.	22087000	Liqueurs and cordials
1239.	22089010	Tequila, Mezcal
1240.	22089020	Chinese spirits
1241.	22089090	Spirituous beverages, nes
1242.	22090000	Vinegar & substitutes for vinegar obtained from acetic acid
1243.	23011011	Flours or meals of meat bone, containing bovine composition or sheep and goat’s thereof
1244.	23011019	Flours or meals of meat bones, nes
1245.	23011020	Greaves
1246.	23011090	Other flours, meats & pellets, of meat unfit for human consumption
1247.	23012010	Flours or meals of fish, used in animal feeding
1248.	23012090	Other flours, meals & pellets of fish, etc., unfit for human consumption
1249.	23021000	Brans, sharps & other residues of maize
1250.	23023000	Brans, sharps & other residues of wheat
1251.	23024000	Brans, sharps & other residues of other cereals
1252.	23025000	Brans, sharps & other residues of leguminous plants
1253.	23031000	Residues from manufacture of starch & similar residues
1254.	23032000	Beet pulp, bagasse & other waste of sugar manufacture
1255.	23033000	Brewing or distilling dregs & waste
1256.	23040010	Oil-cake of soya bean
1257.	23040090	Other solid residues of soya bean
1258.	23050000	Oil-cake & other solid residues, of ground-nut
1259.	23061000	Oil-cake & other solid residues of cotton seeds
1260.	23062000	Oil-cake & other solid residues of linseed
1261.	23063000	Oil-cake & other solid residues of sunflower seeds
1262.	23064100	Oil-cake & other solid residues of low erucic acid rape or colza seeds
1263.	23064900	Oil-cake & other solid residues of rape or colza seeds
1264.	23065000	Oil-cake & other solid residues of coconut or copra
1265.	23066000	Oil-cake & other solid residues of palm nuts & kernels
1266.	23069000	Oil-cake & residues, of other vegetable fats & oils
1267.	23070000	Wine lees; argol
1268.	23080000	Vegetable materials, waste, residues, etc., for animal feeding
1269.	23091010	Dog or cat food, put up for retail sale, in airtight containers
1270.	23091090	Other dog or cat food, put up for retail sale
1271.	23099010	Prepared feed additives
1272.	23099090	Other preparations of a kind used in animal feeding, nes
1273.	24013000	Tobacco refuse
1274.	25010011	Edible salt
1275.	25010019	Other salt
1276.	25010020	Pure sodium chloride
1277.	25010030	Sea water
1278.	25020000	Unroasted iron pyrites
1279.	25030000	Sulphur of all kind, other than sublimed, precipitated and colloidal sulphur
1280.	25041010	Natural graphite in flakes
1281.	25041091	Spherical graphite
1282.	25041099	Other natural graphite in powder
1283.	25049000	Other natural graphite (excl. in powder or in flakes)
1284.	25051000	Silica sands & quartz sands, whether or not coloured
1285.	25059000	Natural sands, (excl. metal-bearing sands of Chapter 26), whether or not coloured
1286.	25061000	Quartz
1287.	25062000	Quartzite, whether or not by sawing into blocks or slabs of a rectangular shape
1288.	25070010	Kaolin
1289.	25070090	Other kaolinic clays
1290.	25081000	Bentonite, whether or not calcined
1291.	25083000	Fire-clay, whether or not calcined
1292.	25084000	Other clays, nes, whether or not calcined
1293.	25085000	Andalusite, kyanite & sillimanite, whether or not calcined
1294.	25086000	Mullite
1295.	25087000	Chamotte or dinas earths
1296.	25090000	Chalk
1297.	25101010	Unground apatites
1298.	25101090	Unground natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk, excl. apatites
1299.	25102010	Ground apatites
1300.	25102090	Ground natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk, excl. apatites
1301.	25111000	Natural barium sulphate (barytes)
1302.	25112000	Natural barium carbonate (whitherite), whether or not calcined
1303.	25120010	Kieselguhr
1304.	25120090	Other siliceous earths
1305.	25131000	Pumice stone
1306.	25132000	Emery, natural corundum garnet and other natural abrasives
1307.	25140000	Slate, whether or not roughly trimmed or cut into blocks or slabs of a rectangular (incl. square) shape
1308.	25151100	Marble & travertine crude or roughly trimmed
1309.	25151200	Marble & travertine merely cut into a square or rectangular shape
1310.	25152000	Ecaussine and other calcareous monumental or building stone; alabaster, whether or not roughly trimmed or cut into blocks or slabs of a rectangular (incl. square) shape
1311.	25161100	Granite, crude or roughly trimmed
1312.	25161200	Granite, merely cut into blocks or slabs of a rectangular (incl. square) shape
1313.	25162000	Sandstone, whether or not roughly trimmed or merely cut, by sawing into blocks or slabs of a rectangular
1314.	25169000	Monumental or building stones, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape nes
1315.	25171000	Pebbles, gravel, broken or crushed stone, commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle & flint, whether or not heat-treated
1316.	25172000	Macadam of slag, dross or similar industrial waste
1317.	25173000	Tarred macadam
1318.	25174100	Marble in granules & chippings & powder, whether or not heat-treated
1319.	25174900	Granules, chippings & powder, of stones (excl. marble) of heading 25.15 & 25.16, whether or not heat-treated
1320.	25181000	Dolomite, not calcined or sintered, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape
1321.	25182000	Calcined or sintered dolomite, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape
1322.	25183000	Dolomite ramming mix
1323.	25191000	Natural magnesium carbonate (magnesite)
1324.	25199010	Fused magnesia
1325.	25199020	Dead-burned (sintered) magnesia
1326.	25199030	Light-burned magnesia
1327.	25199091	Magnesium oxide, chemically pure
1328.	25199099	Magnesium oxide, excl. chemically pure
1329.	25201000	Gypsum; anhydrite
1330.	25202010	Plasters for dentistry, whether or not coloured, with or without small quantities of accelerators or retarders
1331.	25202090	Plasters other than those for dentistry, whether or not coloured, with or without small quantities of accelerators or retarders
1332.	25210000	Limestone flux; limestone & other calcareous stone, used for the manufacture of lime or cement
1333.	25221000	Quicklime
1334.	25222000	Slaked lime
1335.	25223000	Hydraulic lime
1336.	25231000	Cement clinkers, whether or not coloured
1337.	25232100	White cement, whether or not artificially coloured
1338.	25232900	Portland cement (excl. white), whether or not coloured
1339.	25233000	Aluminous cement, whether or not coloured
1340.	25239000	Other hydraulic cements, whether or not coloured
1341.	25241000	Crocidolite
1342.	25249010	Asbestos of long staple
1343.	25249090	Asbestos other than crocidolite and asbestos of long staple
1344.	25251000	Crude mica & mica rifted into sheets or splittings
1345.	25252000	Mica powder
1346.	25253000	Mica waste
1347.	25261010	Natural steatite, not crushed, not powdered, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape
1348.	25261020	Talc, not crushed, not powdered, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape
1349.	25262010	Natural steatite, crushed or powdered
1350.	25262020	Talc, crushed or powdered
1351.	25280010	Natural sodium borates & concentrates thereof (calcined or not)
1352.	25280090	Natural borates (excl. sodium) & concentrates thereof (calcined or not; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight)
1353.	25291000	Felspar
1354.	25292100	Fluorspar containing by weight d”97% of calcium fluoride
1355.	25292200	Fluorspar containing by weight 97% of calcium fluoride
1356.	25293000	Leucite; nepheline & nepheline syenite
1357.	25301010	Chlorites, unexpanded
1358.	25301020	Vermiculite and perlite, unexpanded
1359.	25302000	Kieserite, epsomite (natural magnesium sulphates)
1360.	25309010	Mineral medicinal substances
1361.	25309020	Ores of rare-earth metals
1362.	25309091	Wollastonite
1363.	25309099	Mineral substances, nes
1364.	26011110	Of a granularity less than 0.8mm, non-agglomerated iron ores and concentrates, other than roasted iron pyrites
1365.	26011120	Of a granularity of 0.8mm or more, but not exceeding 6.3mm, non-agglomerated iron ores and concentrates, other than roasted iron pyrites
1366.	26011190	Of a granularity exceeding 6.3mm, non-agglomerated iron ores and concentrates, other than roasted iron pyrites
1367.	26011200	Agglomerated iron ores & concentrates, other than roasted iron pyrites
1368.	26012000	Roasted iron pyrites
1369.	26020000	Manganese ores & concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight
1370.	26030000	Copper ores & concentrates
1371.	26040000	Nickel ores & concentrates
1372.	26050000	Cobalt ores & concentrates
1373.	26060000	Aluminium ores & concentrates
1374.	26070000	Lead ores & concentrates
1375.	26080000	Zinc ores & concentrates
1376.	26090000	Tin ores & concentrates
1377.	26100000	Chromium ores & concentrates

1378	26110000	Tungsten ores & concentrates
1379.	26121000	Uranium ores & concentrates
1380.	26122000	Thorium ores & concentrates
1381.	26131000	Roasted molybdenum ores & concentrates
1382.	26139000	Molybdenum ores & concentrates (excl. roasted)
1383.	26140000	Titanium ores & concentrates
1384.	26151000	Zirconium ores & concentrates
1385.	26159010	Hydrated tantalum/niobium materials or enriched materials from tantalum/niobium ore
1386.	26159090	Niobium, tantalum & vanadium ores & concentrates, others
1387.	26161000	Silver ores & concentrates
1388.	26169000	Precious metal (excl. silver) ores & concentrates
1389.	26171010	Crude antimony (Antimony concentrates which are mineral products)
1390.	26171090	Antimony ores & concentrates, excl. crude
1391.	26179010	Cinnabar
1392.	26179090	Ores & concentrates, nes
1393.	26180010	Granulated slag mainly containing manganese (slag sand) from the manufacture of iron or steel
1394.	26180090	Granulated slag (slag sand) from the manufacture of iron or steel
1395.	26190000	Slag, dross (other than granulated slag & slag sand), scalings and other from manufacture of iron or steel
1396.	26201100	Ash & residues containing mainly hard zinc spelter
1397.	26201900	Ash & residues containing mainly zinc (excl. hard zinc spelter) & compound thereof
1398.	26202100	Leaded gasoline sludges and leaded anti-knock compound sludges
1399.	26202900	Ash & residues containing mainly lead & compound thereof, nes
1400.	26203000	Ash & residues containing mainly copper & compound thereof
1401.	26204000	Ash & residues containing mainly aluminium & compound thereof
1402.	26206000	Ash & 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 compound
1403.	26209100	Ash & residues containing antimony, beryllium, cadmium, chromium or their mixture
1404.	26209910	Ash & residues containing mainly tungsten & compound thereof
1405.	26209990	Ash & residues containing metals & compound thereof, nes
1406.	26211000	Ash and residues from the incineration of municipal waste
1407.	26219000	Other slag & ash, including seaweed ash (kelp)
1408.	27011100	Anthracite, not agglomerated, whether or not pulverised
1409.	27011210	Bituminous coking coal, not agglomerated, whether or not pulverised
1410.	27011290	Other bituminous coal, other than coking coal, not agglomerated, whether or not pulverised
1411.	27011900	Coal nes, not agglomerated, whether or not pulverised
1412.	27012000	Briquettes, ovoids & similar solid fuels manufactured from coal
1413.	27021000	Lignite, not agglomerated, whether or not pulverised
1414.	27022000	Agglomerated lignite
1415.	27030000	Peat (incl. peat litter), whether or not agglomerated
1416.	27040010	Coke & semi-coke, whether or not agglomerated
1417.	27040090	Retort carbon
1418.	27050000	Coal, water, producer gas & similar gases, other than petroleum gases & gaseous hydrocarbons
1419.	27060000	Tar distilled from coal, lignite or peat & other mineral tars, whether or not dehydrated or partially distilled, incl. reconstituted tars
1420.	27071000	Benzole
1421.	27072000	Toluole
1422.	27073000	Xylole
1423.	27074000	Naphthalene
1424.	27075000	Other aromatic hydrocarbon mixtures of which e”65% by volume (including losses) distils at 250 by the ASTM D86 method
1425.	27079100	Creosote oils
1426.	27079910	Phenols
1427.	27079990	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
1428.	27081000	Pitch obtained from coal tar or from other mineral tars
1429.	27082000	Pitch coke obtained from coal tar or from other mineral tars
1430.	27090000	Petroleum oils & oils obtained from bituminous minerals, crude
1431.	27101210	Motor gasoline & aviation gasoline
1432.	27101220	Naphtha
1433.	27101911	Aviation kerosene
1434.	27101919	Kerosene distillages, nes & preparations thereof
1435.	27101922	Fuel oil No. 5 to No. 7 (National Code)
1436.	27101991	Lubricating oils
1437.	27101992	Lubricating greases
1438.	27101993	Basic oils for lubricating oils
1439.	27101994	Liquid paraffin and heavy liquid paraffin
1440.	27101999	Heavy oils & preparations thereof, nes
1441.	27102000	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
1442.	27109100	Waste oils, containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)
1443.	27109900	Other waste oils
1444.	27111100	Natural gas, liquefied
1445.	27111200	Propane, liquefied
1446.	27111310	Liquefied butanes in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity exceeding 300 cm³
1447.	27111400	Ethylene, propylene, butylene & butadiene, liquefied
1448.	27111910	Other liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity exceeding 300 cm³
1449.	27112100	Natural gas in gaseous state
1450.	27112900	Petroleum gases & gaseous hydrocarbons in gaseous state, nes
1451.	27121000	Petroleum jelly
1452.	27122000	Paraffin wax, containing by weight <<0.75% of oil, whether or not coloured
1453.	27129010	Microcrystalline petroleum wax, whether or not coloured
1454.	27129090	Mineral waxes and similar products obtained by synthesis or by other processes nes, whether or not coloured
1455.	27131110	Not calcined petroleum coke containing by weight less than 3% of sulphur
1456.	27131190	Petroleum coke, not calcined
1457.	27131210	Calcined petroleum coke containing by weight less than 0.8% of sulphur
1458.	27131290	Other calcined petroleum coke
1459.	27132000	Petroleum bitumen
1460.	27139000	Other residues of petroleum oils or of oils obtained from bituminous minerals
1461.	27141000	Bituminous or oil shale & tar sands
1462.	27149010	Natural bitumen & asphalt
1463.	27149020	Emulsified asphalt
1464.	27149090	Asphaltites and asphaltic rocks

1465.	27150000	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch
1466.	27160000	Electrical energy
1467.	28011000	Chlorine
1468.	28012000	Iodine
1469.	28013010	Fluorine
1470.	28013020	Bromine
1471.	28020000	Sulphur, sublimed or precipitated; colloidal sulphur
1472.	28030000	Carbon (carbon blacks and other forms of carbon, nes)
1473.	28041000	Hydrogen
1474.	28042100	Argon
1475.	28042900	Rare gases (excl. argon)
1476.	28043000	Nitrogen
1477.	28044000	Oxygen
1478.	28045000	Boron; tellurium
1479.	28046117	Monocrystals silicon rods, diameter e”30cm, containing by weight e”99.99%, doped for electronics
1480.	28046119	Monocrystals silicon rods, 7.5cmd” diameter <<30cm, containing by weight e"99.99%, doped for electronics
1481.	28046120	Monocrystals silicon rods, diameter <<7.5cm, containing by weight e"99.99%, doped for electronics
1482.	28046190	Silicon nes, containing by weight e”99.99% of silicon
1483.	28046900	Silicon containing by weight <<99.99% of silicon
1484.	28047010	Yellow phosphorus (white phosphorus)
1485.	28047090	Phosphorus, nes
1486.	28048000	Arsenic
1487.	28049010	Selenium rods, doped, for electronic industry
1488.	28049090	Selenium nes
1489.	28051100	Sodium
1490.	28051200	Calcium
1491.	28051900	Alkali or alkaline-earth metals (excl. sodium and calcium)
1492.	28053011	Neodymium
1493.	28053012	Dysprosium
1494.	28053013	Terbium
1495.	28053014	Lanthanum
1496.	28053015	Cerium
1497.	28053016	Praseodymium
1498.	28053017	Yttrium
1499.	28053019	Rare-earth metals nes, scandium and yttrium, not intermixed or interalloyed
1500.	28053021	Rare-earth metals, scandium and yttrium, intermixed or interalloyed, battery quality
1501.	28053029	Rare-earth metals, scandium and yttrium, intermixed or interalloyed, other than battery quality
1502.	28054000	Mercury
1503.	28061000	Hydrogen chloride (hydrochloric acid)
1504.	28062000	Chlorosulphuric acid
1505.	28070000	Sulphuric acid; oleum
1506.	28080000	Nitric acid; sulphonitric acids
1507.	28091000	Diphosphorus pentaoxide
1508.	28092011	Phosphoric acid, food grade
1509.	28092019	Phosphoric acid, metaphosphoric and pyrophosphoric acid
1510.	28092090	Polyphosphoric acids, nes
1511.	28100010	Oxides of boron
1512.	28100020	Boric acids
1513.	28111100	Hydrogen fluoride (hydrofluoric acid)
1514.	28111910	Hydrocyanic acid
1515.	28111990	Inorganic acids, nes
1516.	28112100	Carbon dioxide
1517.	28112200	Silicon dioxide

1518.	28112900	Inorganic oxygen compounds of non-metals, nes
1519.	28121010	Sulphoxide chloride
1520.	28121020	Phosphorus oxychloride (phosphoryl monochloride, phosphorus oxytrichloride)
1521.	28121030	Carbonyl dichloride (phosgene)
1522.	28121041	Sulfur monochloride
1523.	28121042	Sulfur dichloride
1524.	28121043	Phosphorus trichloride
1525.	28121044	Arsenic trichloride
1526.	28121045	Phosphorus pentachloride
1527.	28121049	Chlorides of non-metals, nes
1528.	28121090	Chlorides oxides of non-metals, nes
1529.	28129011	Nitrogen trifluoride
1530.	28129019	Fluoride and oxyfluoride, nes
1531.	28129090	Halides and halide oxides of non-metals, nes
1532.	28131000	Carbon disulphide
1533.	28139000	Sulphides of non-metals nes; commercial phosphorus trisulphide
1534.	28141000	Anhydrous ammonia
1535.	28142000	Ammonia in aqueous solution
1536.	28151100	Sodium hydroxide (caustic soda), solid
1537.	28151200	Sodium hydroxide, in aqueous solution (soda lye or liquid soda)
1538.	28152000	Potassium hydroxide (caustic potash)
1539.	28153000	Peroxides of sodium or potassium
1540.	28161000	Hydroxide and peroxide of magnesium
1541.	28164000	Oxide, hydroxide and peroxide of strontium or of barium
1542.	28170010	Zinc oxide
1543.	28170090	Zinc peroxide
1544.	28181010	Brown corundum
1545.	28181090	Artificial corundum, whether or not chemically defined
1546.	28182000	Aluminium oxide, other than artificial corundum
1547.	28183000	Aluminium hydroxide
1548.	28191000	Chromium trioxide
1549.	28199000	Chromium oxides and hydroxides (excl. chromium trioxide)
1550.	28201000	Manganese dioxide
1551.	28209000	Manganese oxides (excl. manganese dioxide)
1552.	28211000	Iron oxides and hydroxides
1553.	28212000	Earth colours, containing e”70% by weight of combined iron evaluated as Fe2O3
1554.	28220010	Cobalt tetroxide
1555.	28220090	Cobalt oxides and hydroxides; commercial cobalt oxides, others
1556.	28230000	Titanium oxides
1557.	28241000	Lead monoxide (litharge, massicot)
1558.	28249010	Red lead and orange lead
1559.	28249090	Other lead oxides
1560.	28251010	Hydrazine hydrate
1561.	28251020	Hydroxyarnine sulfate
1562.	28251090	Hydrazine and hydroxylamine and their inorganic salts, nes
1563.	28252010	Lithium hydroxide
1564.	28252090	Lithium oxide
1565.	28253010	Divanadium pentaoxide
1566.	28253090	Vanadium oxides and hydroxides, nes
1567.	28254000	Nickel oxides and hydroxides
1568.	28255000	Copper oxides and hydroxides
1569.	28256000	Germanium oxides and zirconium dioxides
1570.	28257000	Molybdenum oxides and hydroxides
1571.	28258000	Antimony oxides
1572.	28259011	Tungstic acid
1573.	28259012	Tungsten trioxides
1574.	28259019	Tungsten oxides and hydroxides, nes
1575.	28259021	Bismuth trioxide
1576.	28259029	Bismuth oxides and hydroxides, nes

1577.	28259031	Tin dioxide
1578.	28259039	Tin oxides and hydroxides
1579.	28259090	Inorganic bases, nes; metal oxides, hydroxides or peroxides, nes
1580.	28261210	Anhydrous fluorides of aluminium
1581.	28261290	Other fluorides of aluminium
1582.	28261910	Fluorides of ammonium
1583.	28261920	Fluorides of sodium
1584.	28261990	Other fluorides
1585.	28263000	Sodium hexafluoroaluminate (synthetic cryolite)
1586.	28269010	Fluorosilicates
1587.	28269090	Fluorosilicates and fluoroaluminates and complex fluorine salts, nes
1588.	28271010	Ammonium chloride, use as fertiliser
1589.	28271090	Ammonium chloride other than use as fertiliser
1590.	28272000	Calcium chloride
1591.	28273100	Magnesium chloride
1592.	28273200	Aluminium chloride
1593.	28273500	Chloride of nickel
1594.	28273910	Lithium chloride
1595.	28273920	Barium chloride
1596.	28273930	Cobalt chloride
1597.	28273990	Chlorides, nes
1598.	28274100	Chloride oxides and chloride hydroxides, of copper
1599.	28274910	Chloride oxides and chloride hydroxides, of zirconium
1600.	28274990	Chloride oxides and chloride hydroxides (excl. of copper or zirconium)
1601.	28275100	Bromides of sodium or of potassium
1602.	28275900	Bromides and bromide oxides (excl. of sodium and of potassium)
1603.	28276000	Iodides and iodide oxides
1604.	28281000	Commercial calcium hypochlorite and other calcium hypochlorites
1605.	28289000	Hypochlorites (excl. of calcium) and chlorites; hypobromites
1606.	28291100	Sodium chlorates
1607.	28291910	Potassium chlorates
1608.	28291990	Chlorates other than of sodium or of potassium
1609.	28299000	Perchlorates; bromates and perbromates; iodates and periodates
1610.	28301010	Sodium sulphide
1611.	28301090	Sodium sulphide, nes
1612.	28309020	Antimony sulphide
1613.	28309030	Cobalt sulphide
1614.	28309090	Sulphides and polysulphides, nes
1615.	28311010	Dithionites
1616.	28311020	Dithionites and sulphoxylates of sodium
1617.	28319000	Dithionites and sulphoxylates (excl. of sodium)
1618.	28321000	Sodium sulphites
1619.	28322000	Sulphites (excl. sodium)
1620.	28323000	Thiosulphates
1621.	28331100	Disodium sulphate
1622.	28331900	Sodium sulphates (excl. disodium sulphate)
1623.	28332100	Sulphates of magnesium
1624.	28332200	Sulphates of aluminium
1625.	28332400	Sulphates of nickel
1626.	28332500	Sulphates of copper
1627.	28332700	Sulphates of barium
1628.	28332910	Ferrous sulphate
1629.	28332920	Sulphates of chromium
1630.	28332930	Sulphates of zinc
1631.	28332990	Other sulphates, nes
1632.	28333010	Potassium aluminium sulphate
1633.	28333090	Alums, nes
1634.	28334000	Peroxosulphates (persulphates)

1635.	28341000	Nitrites
1636.	28342110	Nitrates of potassium, use as fertiliser
1637.	28342190	Nitrates of potassium other than use as fertiliser
1638.	28342910	Nitrates of cobalt
1639.	28342990	Nitrates, nes
1640.	28351000	Phosphinates (hypophosphites) and phosphonates (phosphates)
1641.	28352200	Phosphates, of mono- or disodium
1642.	28352400	Phosphates of potassium
1643.	28352510	Calcium hydrogenorthophosphate (“dicalcium phosphate”), feed grade
1644.	28352520	Calcium hydrogenorthophosphate (“dicalcium phosphate”), food grade
1645.	28352590	Other calcium hydrogenorthophosphate (“dicalcium phosphate”)
1646.	28352600	Phosphates of calcium, nes
1647.	28352910	Phosphates, of trisodium
1648.	28352990	Other phosphates
1649.	28353110	Sodium triphosphate (sodium tripolyphosphate), food grade
1650.	28353190	Other sodium triphosphate (sodium tripolyphosphate)
1651.	28353911	Sodium hexametaphosphate, food grade
1652.	28353919	Other sodium hexametaphosphate
1653.	28353990	Polyphosphates, nes
1654.	28362000	Disodium carbonate
1655.	28363000	Sodium hydrogencarbonate (sodium bicarbonate)
1656.	28364000	Potassium carbonates
1657.	28365000	Calcium carbonate
1658.	28366000	Barium carbonate
1659.	28369100	Lithium carbonates
1660.	28369200	Strontium carbonate
1661.	28369910	Magnesium carbonate
1662.	28369930	Cobalt carbonate
1663.	28369940	Commercial ammonium carbonate and other ammonium carbonates
1664.	28369950	Zirconium carbonate
1665.	28369990	Carbonates, nes; peroxocarbonates
1666.	28371110	Sodium cyanide
1667.	28371120	Sodium cyanide oxide
1668.	28371910	Potassium cyanide
1669.	28371990	Cyanides and cyanide oxides, nes
1670.	28372000	Complex cyanides
1671.	28391100	Sodium metasilicates
1672.	28391910	Sodium metasilicates
1673.	28391990	Silicates of sodium (excl. metasilicates); commercial sodium silicates
1674.	28399000	Silicates (excl. of sodium and of potassium); commercial alkali metal silicates (excl. of sodium and of potassium)
1675.	28401100	Anhydrous disodium tetraborate (refined borax)
1676.	28401900	Disodium tetraborate, other than anhydrous
1677.	28402000	Other borates, nes
1678.	28403000	Peroxoborates (perborates)
1679.	28413000	Sodium dichromate
1680.	28415000	Chromates and dichromates, nes; peroxochromates
1681.	28416100	Potassium permanganate
1682.	28416910	Lithium manganate
1683.	28416990	Manganites, manganates and permanganates (other than potassium permanganate)
1684.	28417010	Ammonium molybdates
1685.	28417090	Molybdates other than of ammonium
1686.	28418010	Ammonium paratungstate
1687.	28418020	Sodium tungstate
1688.	28418030	Calcium tungstate
1689.	28418040	Ammonium metatungstates
1690.	28418090	Tungstates, nes
1691.	28419000	Salts of oxometallic or peroxometallic acids, nes
1692.	28421000	Double or complex silicates (incl. aluminosilicates whether or not chemically defined)
1693.	28429011	Sodium sulfocyanate
1694.	28429019	Fulminates, cyanates and thiocyanates
1695.	28429020	Cadmium telluride
1696.	28429030	Lithium nickel cobalt manganese oxide
1697.	28429040	Lithium iron phosphate
1698.	28429090	Other salts of inorganic acids or peroxoacids, other than azides
1699.	28431000	Colloidal precious metals
1700.	28432100	Silver nitrate
1701.	28432900	Silver compounds (excl. silver nitrate), whether or not chemically defined
1702.	28433000	Gold compounds, whether or not chemically defined
1703.	28439000	Precious metal compounds, nes, whether or not chemically defined; and amalgams of precious metals
1704.	28441000	Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds
1705.	28442000	Enriched uranium in U235 and plutonium and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products
1706.	28443000	Depleted uranium in U235 and thorium and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U235, thorium or compounds of these products
1707.	28444010	Radium and its salts; alloys, dispersions (including cermets), ceramic products and mixtures containing radium and its salts or compounds of these products
1708.	28444020	Radioactive cobalt and its salts; alloys, dispersions (including cermets), ceramic products and mixtures containing radioactive cobalt and its salts or compounds of these products
1709.	28444090	Radioactive elements and isotopes and their compounds, nes; alloys, dispersions (including cermets), ceramic products and mixtures containing these radioactive elements, isotopes or their compounds or compounds of these products; radioactive residues
1710.	28445000	Spent (irradiated) fuel elements (cartridges) of nuclear reactors
1711.	28451000	Heavy water (deuterium oxide)
1712.	28459000	Isotopes and their inorganic or organic compounds, nes, whether or not chemically defined
1713.	28461010	Cerium oxide
1714.	28461020	Cerium hydroxide
1715.	28461030	Cerium carbonate
1716.	28461090	Cerium compounds, nes
1717.	28469011	Yttrium oxide
1718.	28469012	Lanthanum oxide
1719.	28469013	Neodymium oxide
1720.	28469014	Europium oxide
1721.	28469015	Dysprosium oxide
1722.	28469016	Terbium oxide
1723.	28469017	Praseodymium oxide
1724.	28469019	Rare-earth oxides, nes
1725.	28469021	Terbium chlorinates
1726.	28469022	Dysprosium chlorinates
1727.	28469023	Lanthanum chlorinates
1728.	28469024	Neodymium chlorinates
1729.	28469025	Praseodymium chlorinates
1730.	28469026	Yttrium chlorinates
1731.	28469028	Rare-earth chlorinates other than of cerium, mixed
1732.	28469029	Rare-earth chlorinates other than of cerium, unmixed
1733.	28469031	Terbium fluorides
1734.	28469032	Dysprosium fluorides
1735.	28469033	Lanthanum fluorides
1736.	28469034	Neodymium fluorides
1737.	28469035	Praseodymium fluorides
1738.	28469036	Yttrium fluorides
1739.	28469039	Rare-earth fluorides, nes
1740.	28469041	Lanthanum carbonates
1741.	28469042	Terbium carbonates
1742.	28469043	Dysprosium carbonates
1743.	28469044	Neodymium carbonates
1744.	28469045	Praseodymium carbonates
1745.	28469046	Yttrium carbonates
1746.	28469048	Rare-earth carbonates other than of cerium, mixed
1747.	28469049	Rare-earth carbonates other than of cerium, unmixed
1748.	28469091	Compounds of lanthanum
1749.	28469092	Compounds of neodymium
1750.	28469093	Compounds of terbium
1751.	28469094	Compounds of dysprosium
1752.	28469095	Compounds of praseodymium
1753.	28469096	Compounds of yttrium
1754.	28469099	Compounds of rare-earth, yttrium or scandium, nes
1755.	28470000	Hydrogen peroxide whether or not solidified with urea
1756.	28480000	Phosphides, whether or not chemically defined, excl. ferrophosphorous
1757.	28491000	Carbides of calcium, whether or not chemically defined
1758.	28492000	Carbides of silicon, whether or not chemically defined
1759.	28499010	Carbides of boron, whether or not chemically defined
1760.	28499020	Carbides of tungsten, whether or not chemically defined
1761.	28499090	Carbides, nes, whether or not chemically defined
1762.	28500011	Manganese nitride
1763.	28500019	Other nitrides
1764.	28500090	Hydrides, azides, silicides and borides, whether or not chemically defined
1765.	28521000	Compounds, inorganic or organic, of mercury, excluding amalgams
1766.	28529000	Inorganic or organic compounds of mercury, chemically defined, excluding amalgams
1767.	28530010	Distilled water for human consumption
1768.	28530020	Chlorocyanogen, cyanogen chloride
1769.	28530030	Nickel cobalt manganese composite hydrogenoxide
1770.	28530090	Other inorganic compounds; liquid air; compressed air; amalgams, other than amalgams of precious metals
1771.	29011000	Acyclic hydrocarbons, saturated
1772.	29012100	Ethylene
1773.	29012200	Propene (propylene)
1774.	29012310	1-butene
1775.	29012320	2-butene
1776.	29012330	2-methyl-propene
1777.	29012410	Buta-1, 3-diene
1778.	29012420	Isoprene
1779.	29012910	Isopentene
1780.	29012920	Acetylene
1781.	29012990	Unsaturated acyclic hydrocarbons, nes
1782.	29021100	Cyclohexane
1783.	29021910	Pinene
1784.	29021920	4-alkyl-4’alkyl-bicyclohexyl
1785	29021990	Cyclanes, cyclenes and cycloterpenes (other than cyclohexane or pinene)
1786.	29022000	Benzene
1787.	29023000	Toluene
1788.	29024100	o-Xylene
1789.	29024200	m-Xylene
1790.	29024300	p-Xylene
1791.	29024400	Mixed xylene isomers
1792.	29026000	Ethylbenzene
1793.	29027000	Cumene
1794.	29029010	Tetrahydronaphthalene (tetralin)
1795.	29029020	Refined naphthalene
1796.	29029030	Dodecylbenzene
1797.	29029040	4-(4′-alkylcyclohexyl) cyclohexylethene
1798.	29029090	Cyclic hydrocarbons, nes
1799.	29031100	Chloromethane (methyl chloride) and chloroethane (ethyl chloride)
1800.	29031200	Dichloromethane (methylene chloride)
1801.	29031300	Chloroform (trichloromethane)
1802.	29031400	Carbon tetrachloride
1803.	29031910	1,1,1-Trichloroethane (methyl chloroform)
1804.	29031990	Saturated chlorinated derivatives of acyclic hydrocarbons, nes
1805.	29032100	Vinyl chloride (chloroethylene)
1806.	29032200	Trichloroethylene
1807.	29032300	Tetrachloroethylene (perchloroethylene)
1808.	29032910	3-Chloropropene
1809.	29032990	Unsaturated chlorinated derivatives of acyclic hydrocarbons, nes
1810.	29033100	Ethtylene dibromide (ISO)
1811.	29033910	Perfluoroisobutylene (isobutyleneoctafluoride)
1812.	29033990	Other fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons
1813.	29037100	Chlorodifluoromethane
1814.	29037200	Dichlorotrifluoroethanes
1815.	29037300	Dichlorofluoroethanes
1816.	29037400	Chlorodifluoroethanes
1817.	29037500	Dichloropentafluoropropanes
1818.	29037600	Bromochlorodifluoromethane, bromotrifluoromethane, dibromotetrafluoroethanes
1819.	29037710	Trichlorofluoromethane
1820.	29037720	Chloroheptafluoropropanes
1821.	29037790	Derivatives perhalogenated of acyclic hydrocarbon only with fluorine and chlorine, nes
1822.	29037800	Perhalogenated derivatives of acyclic hydrocarbon, nes
1823.	29037910	Methane, ethane and propane halogenated derivatives only with fluorine and chlorine, nes
1824.	29037990	Halogenated derivatives of acyclic hydrocarbon containing two or more different halogens, nes
1825.	29038100	1,2,3,4,5,6-Hexachlorocyclohexane
1826.	29038200	Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)
1827.	29038900	Halogenated derivatives of cyclanic, cyclenic, cycloterpenic hydrocarbons, nes
1828.	29039110	o-Dichlorobenzene
1829.	29039190	Chlorobenzene and p-dichlorobenzene
1830.	29039200	Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis (p-chlorophenyl) ethane)
1831.	29039910	p-Chlorotoluene
1832.	29039920	3,4-Dichlorotrifluorotoluene
1833.	29039930	4-(4′-alkylphenyl)-1-(4′-alkylphenyl-2-fluorobenzene)
1834.	29039990	Halogenated derivatives of aromatic hydrocarbons, nes

1835.	29041000	Derivatives containing only sulpho groups, their salt and ethyl esters
1836.	29042010	Nitrobenzene
1837.	29042020	Nitrotoluene
1838.	29042030	Dinitrotoluene
1839.	29042040	Trinitrotoluene (TNT)
1840.	29042090	Derivatives containing only nitro or nitroso groups, nes
1841.	29049011	o-nitrochlorobenzene
1842.	29049012	m-nitrochlorobenzene
1843.	29049013	Nitrochlorobenzene
1844.	29049020	Dinitrochlorobenzene
1845.	29049030	Trichloronitromethane (chloropicrin, nitrochloroform)
1846.	29049090	Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, nes, whether or not halogenated
1847.	29051210	Propan-1-ol (propyl alcohol)
1848.	29051220	Propan-2-ol (isopropyl alcohol)
1849.	29051300	Butan-1-ol (n-butyl alcohol)
1850.	29051410	Iso-butyl alcohol
1851.	29051420	Sec-butyl alcohol
1852.	29051430	Tret-butyl alcohol
1853.	29051700	Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)
1854.	29051910	3,3-Dimethyl-2-butanol (pinacolyl alcohol)
1855.	29051990	Saturated monohydric alcohols, nes
1856.	29052210	Geraniol, nerol (cis-3,7-dimethyl-2,6-octadien-1-ol)
1857.	29052220	Citronellol (3,7-dimethyl-6-octen-1-ol)
1858.	29052230	Linalool
1859.	29052290	Acyclic terpene alcohols, nes
1860.	29052900	Unsaturated monohydric alcohols, nes
1861.	29053200	Propylene glycol (propane-1,2-diol)
1862.	29053910	2,5-dimethyl hexandiol
1863.	29053990	Diols, nes
1864.	29054100	2-Ethyl-2-(hydroxymethyl) propane-1,3-diol (trimethylolpropane)
1865.	29054200	Pentaerythritol
1866.	29054300	Mannitol
1867.	29054400	D-glucitol (sorbitol)
1868.	29054500	Glycerol
1869.	29054910	Xylitol
1870.	29054990	Polyhydric alcohols, nes
1871.	29055100	Ethchlorvynol (INN)
1872.	29055900	Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols, excl. ethchlorvynol
1873.	29061100	Menthol, and its halogenated, sulphonated, nitrated or nitrosated derivatives
1874.	29061200	Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols, and their halogenated, sulphonated, nitrated or nitrosated derivatives
1875.	29061310	Sterols, and their halogenated, sulphonated, nitrated or nitrosated derivatives
1876.	29061320	Inositols, and their halogenated, sulphonated, nitrated or nitrosated derivatives
1877.	29061910	Terpineols
1878.	29061990	Other cyclanic, cyclenic or cycloterpenic
1879.	29062100	Benzyl alcohol, and its halogenated, sulphonated, nitrated or nitrosated derivatives
1880.	29062910	2-Phenyl ethyl alcohol
1881.	29062990	Aromatic alcohols nes, and their halogenated, sulphonated, nitrated or nitrosated derivatives
1882.	29071110	Phenol
1883.	29071190	Salts of phenol
1884.	29071211	m-Cresols
1885.	29071212	o-Cresols
1886.	29071219	p-Cresols
1887.	29071290	Salts of cresol
1888.	29071310	Nonylphenol, its isomers; salts thereof
1889.	29071390	Octylphenol, its isomers; salts thereof
1890.	29071510	2-Naphthols (- naphthols)
1891.	29071590	Naphthols and their salts, nes
1892.	29071910	o-Sec-butyl phenol, o-isopropyl phenol
1893.	29071990	Monophenols and their salts, nes
1894.	29072100	m-Dihydroxybenzene (resorcinol) and its salts
1895.	29072210	p-Dihydroxybenzene (hydroquinone)
1896.	29072290	Salts of hydroquinone
1897.	29072300	4,4′-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts
1898.	29072910	o-Dihydroxybenzene (catechol, pyrocatechol)
1899.	29072990	Polyphenols, nes; phenol-alcohols
1900.	29081100	Pentachlorophenol (ISO)
1901.	29081910	p-Chlorphenol
1902.	29081990	Other derivatives containing only halogen substituents and their salts
1903.	29089100	Dinoseb (ISO) and its salts
1904.	29089200	4,6-Dinitro-o-cresol (DNOC (ISO)) and its salts
1905.	29089910	p-Nitrophenol, sodium p-ni-tro-phenolate
1906.	29089990	Other halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols
1907.	29091100	Diethyl ether
1908.	29092081	Eucalgptol
1909.	29092089	other cycloterpenic ethers
1910.	29092090	Cyclanic, cyclenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives; cycloterpenic ethers’ halogenated, sulphonated, nitrated or nitrosated derivatives
1911.	29093010	1-alkoxy-4-(4-vinylcyclohexyl)-2,3-difluoro benzene
1912.	29093090	Aromatic ethers and their halogenated sulphonated, nitrated or nitrosated derivatives
1913.	29094300	Monobutyl ethers of ethylene glycol or of diethylene glycol
1914.	29094400	Other monoalkyl ethers of ethylene glycol or diethylene glycol, nes
1915.	29094910	m-Phenoxybenzalcohol
1916.	29094990	Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives, nes
1917.	29095000	Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives
1918.	29096000	Alcohol peroxides, ether peroxides and ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives
1919.	29101000	Oxirane (ethylene oxide)
1920.	29102000	Methyloxirane (propylene oxide)
1921.	29103000	1-Chloro-2, 3-epoxypropane (epichlorohydrin)
1922.	29104000	Dieldrin (ISO, INN)
1923.	29109000	Epoxides, epoxyalcohols, epoxyphenols and their epoxyethers, with a three-membered ring and their halogenated, sulphonated, nitrated or nitrosated derivatives, nes
1924.	29110000	Acetals and hemiacetals whether or not with other oxygen function and their halogenated, sulphonated, nitrated or nitrosated derivatives
1925.	29121100	Methanal (formaldehyde)
1926.	29121200	Ethanal (acetaldehyde)
1927.	29121900	Acyclic aldehydes, without other oxygen function, nes
1928.	29122100	Benzaldehyde
1929.	29122910	Lillial (p-tert-butyl- -methyl-oxocinn amaldehyde
1930.	29122990	Cyclic aldehydes, without other oxygen function, nes
1931.	29124100	Vanillin (4-hydroxy-3-methoxybenzaldehyde)
1932.	29124200	Ethylvanillin (3-ethoxy-4-hydroxybenzaldehyde)
1933.	29124910	Aldehyde-alcohols
1934.	29124990	Aldehyde-ethers, aldehyde phenols and aldehydes with other oxygen function, nes
1935.	29125000	Cyclic polymers of aldehydes
1936.	29126000	Paraformaldehyde
1937.	29130000	Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12
1938.	29141100	Acetone
1939.	29141200	Butanone (methyl ethyl ketone)
1940.	29141300	4-Methylpentan-2-pentanone (isobutyl methyl ketone)
1941.	29141900	Acyclic ketones without other oxygen function, nes
1942.	29142200	Cyclohexanone and methylcyclohexanones
1943.	29142300	Ionones and methylionones
1944.	29142910	Camphor
1945.	29142990	Cyclanic, cyclenic or cycloterpenic ketones, without other oxygen function, nes
1946.	29143100	Propiophenone (phenyl-2-propanone)
1947.	29143910	Acetophenone
1948.	29143990	Aromatic ketones without other oxygen function, nes
1949.	29144000	Ketone-alcohols and ketone-aldehydes
1950.	29145011	Raspberry ketone
1951.	29145019	Other ketone-alcohols
1952.	29145020	2-hydroxy-4-methoxybenzophenone
1953.	29145090	Ketones-alcohols and ketones with other oxygen function
1954.	29146100	Anthraquinone
1955.	29146900	Quinones (excl. anthraquinone)
1956.	29147000	Halogenated sulphonated, nitrated or nitrosated derivatives of ketones and quinones
1957.	29151100	Formic acid
1958.	29151200	Salts of formic acid
1959.	29151300	Esters of formic acid
1960.	29152111	Acetic acid, food grade
1961.	29152119	Other acetic acid, glacial
1962.	29152190	Acetic acid, (other than glacial)
1963.	29152400	Acetic anhydride
1964.	29152910	Sodium acetate
1965.	29152990	Acetic acid salts, other than sodium acetate
1966.	29153100	Ethyl acetate
1967.	29153200	Vinyl acetate
1968.	29153300	n-Butyl acetate
1969.	29153600	Dinoseb (ISO) acetate
1970.	29153900	Esters of acetic acids, nes
1971.	29154000	Mono-, di- or trichloroacetic acids, their salts and esters
1972.	29155010	Propionic acid
1973.	29155090	Salts and esters of propionic acid
1974.	29156000	Butyric acids, valeric acids, their salts and esters
1975.	29157010	Stearic acid
1976.	29157090	Palmitic acid, its salts and esters; salts and esters of stearic acid
1977.	29159000	Saturated acyclic monocarboxylic acids and their halogenated, sulphonated, nitrated or nitrosated derivatives, nes
1978.	29161100	Acrylic acid and its salts
1979.	29161210	Methacylate
1980.	29161220	Ethyl acrylate
1981.	29161230	N-Butyl acrylate
1982.	29161240	2-Ethylhexyl acrylate
1983.	29161290	Esters of acrylic acid
1984.	29161300	Methacrylic acid and its salts

1985.	29161400	Esters of methacrylic acid
1986.	29161500	Oleic, linoleic or linolenic acids, their salts and esters
1987.	29161600	Binapacryl (ISO)
1988.	29161900	Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives, nes
1989.	29162010	Dibromochrysanthemic acid, DV-chrysanthemic acid monomethyl ester
1990.	29162090	Cyclanic, cyclenic, cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives, nes
1991.	29163100	Benzoic acid, its salts and esters
1992.	29163200	Benzoyl peroxide and benzoyl chloride
1993.	29163400	Phenylacetic acid and its salts
1994.	29163910	m-methylbenzoic acid
1995.	29163920	Brufen (ibuprofen)
1996.	29163990	Aromatic monocarboxylic acids, etc., their anhydrides, halides, peroxides, peroxyacids and their derivatives, nes
1997.	29171110	Oxalic acid
1998.	29171120	Cobalt oxalate
1999.	29171190	Oxalic acid salts and esters, nes
2000.	29171200	Adipic acid, its salts and esters
2001.	29171310	Sebacic acid, their salts and esters
2002.	29171390	Azelaic acid, their salts and esters
2003.	29171400	Maleic anhydride
2004.	29171900	Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives, nes
2005.	29172010	Tetrahydro benzonic anhydride
2006.	29172090	Cyclanic, cyclenic, cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives, nes
2007.	29173200	Dioctyl orthophthalates
2008.	29173300	Dinonyl or didecyl orthophthalates
2009.	29173410	Dibutyl orthophthalates
2010.	29173490	Other esters of orthophthalic
2011.	29173500	Phthalic anhydride
2012.	29173611	Pure terephthalic acid
2013.	29173619	Other terephthalic acid
2014.	29173690	Terephthalic acid salts
2015.	29173700	Dimethyl terephthalate
2016.	29173910	Isophthalic acid
2017.	29173990	Other aromatic polycarboxylic acids (including their anhydrides, halides, peroxides, peroxyacids and their derivatives)
2018.	29181100	Lactic acid, its salts and esters
2019.	29181200	Tartaric acid
2020.	29181300	Salts and esters of tartaric acid
2021.	29181400	Citric acid
2022.	29181500	Salts and esters of citric acid
2023.	29181600	Gluconic acid, its salts and esters
2024.	29181800	Chlorobenzilate (ISO)
2025.	29181910	2,2-Diphenyl-2-hydroxyacetic acid
2026.	29181990	Carboxylic acids with alcohol function, no oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives
2027.	29182110	Salicylic acid and sodium salicylate
2028.	29182190	Salicylic acid salts, nes
2029.	29182210	O-Acetylsalicylic acid
2030.	29182290	O-Acetylsalicylic acid salts and esters
2031.	29182300	Other esters of salicylic acid and their salts
2032.	29182900	Carboxylic acids and with phenol function, no oxygen function, anhydrides, halides, peroxides, peroxyacids and their derivatives, nes

2033.	29183000	Carboxylic acids with aldehyde, ketone without oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives, nes
2034.	29189100	2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts and esters
2035.	29189900	Other carboxylic acids with other additional oxygen function and their anhydrides, halides, peroxides, and derivatives
2036.	29191000	Tris (2,3-dibromopropy) phosphate
2037.	29199000	Other phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives
2038.	29201100	Parathion (ISO) and parathion-methyl (ISO) (methyl-parathion)
2039.	29201900	Other thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives
2040.	29209011	Trimethyl phosphite
2041.	29209012	Triethyl phosphite
2042.	29209013	Dimethyl phosphite
2043.	29209014	Diethyl phosphite
2044.	29209019	Other phosphite, nes
2045.	29209090	Esters of other inorganic acids (excl. esters of hydrogen halides), their salts and their halogenated, sulphonated, nitrated, nitrosated derivatives, nes
2046.	29211100	Methylamine, di- or trimethylamine and their salts
2047.	29211910	Di-n-propylamines
2048.	29211920	Isopropylamine
2049.	29211930	N,N-Bis (2-chloroethyl) ethylamine
2050.	29211940	N,N-Bis (2-chloroethyl) methylamine
2051.	29211950	Tri-(2-chloroethyl) amine
2052.	29211960	N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethyl-2-chloride and corresponding protonated salts
2053.	29211990	Acylic monoamines and their derivatives, nes; salts thereof
2054.	29212110	Ethylenediamine
2055.	29212190	Ethylenediamine salts
2056.	29212210	Nylon-66 salt
2057.	29212290	Hexamethylenediamine and its salts, nes
2058.	29212900	Acyclic polyamines and their derivatives, nes; salts thereof
2059.	29213000	Cyclanic cyclenic or cycloterpenic mono- or polyamines, their derivatives; salts thereof
2060.	29214110	Aniline
2061.	29214190	Aniline salts
2062.	29214200	Aniline derivatives and their salts
2063.	29214300	Toluidines and their derivatives; salts thereof
2064.	29214400	Diphenylamine and its derivatives; salts thereof
2065.	29214500	1-Naphthylamine, 2-naphthylamine and their derivatives; salts thereof
2066.	29214600	Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamine (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof
2067.	29214910	P-isopropyl-aniline
2068.	29214920	Dimethylaniline
2069.	29214930	2,6-methyl ethyl aniline
2070.	29214940	2,6-Diethylaniline
2071.	29214990	Aromatic monoamines and their derivatives, nes; salts thereof
2072.	29215110	o-Phenylenediamine
2073.	29215190	m-, p-Phenylenediamine, diaminotoluenes, their derivatives; salts thereof
2074.	29215900	Aromatic polyamines and their derivatives, nes; salts thereof
2075.	29221110	Ractopamine hydrochloride
2076.	29221190	Other monoethanolamine and its salts
2077.	29221200	Diethanolamine and its salts
2078.	29221310	Triethanolamine
2079.	29221320	Salts of triethanolamine
2080.	29221400	Dextropropoxyphene and its salts
2081.	29221910	Ethlaminoethyl butanol
2082.	29221921	N,N-Dimethylaminoethanol and corresponding protonated salts
2083.	29221922	N,N-Diethylaminoethanol and corresponding protonated salts
2084.	29221929	Other N,N-Dialkyl (Me, Et, n-Pr or i-Pr) aminoethane-2-ols and corresponding protonated salts
2085.	29221930	Ethyldiethaolamine
2086.	29221940	Methyldiethaolamine
2087.	29221950	Iumefantrine
2088.	29221990	Amino-alcohols, ethers and esters other than those containing more than one kind of oxygen function; salts thereof, nes
2089.	29222100	Aminohydroxynaphthalenesulphonic acids and their salts
2090.	29222910	Anisidine, dianisidine, phenetidine and their salts
2091.	29222990	Other amino-naphthols and aminophenols, other than those containing more than one kind of oxygen function, their ethers and esters, salts, nes
2092.	29223100	Amfepramone (INN), methadone (INN) and normethadone (TNN); salts thereof
2093.	29223910	4-methyl-methcathinone
2094.	29223990	Amino-aldehydes, ketones quinones, other than those containing more than one kind of oxygen function; salts thereof, nes
2095.	29224110	Lysine
2096.	29224190	Lysine esters and salts
2097.	29224210	Glutamic acid
2098.	29224220	Sodium glutamate
2099.	29224290	Glutamic acid salts, other than sodium glutamate, nes
2100.	29224310	Anthranilic acid
2101.	29224390	Salts of anthranilic acid
2102.	29224400	Tilidine (INN) and its salts
2103.	29224910	Amino-acids
2104.	29224991	Procaine
2105.	29224999	Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof, nes
2106.	29225010	Potassium-((3-ethoxy-1-methyl-3-oxopropl-1-enyl) amino) (4-hydroxyphenyl) acetate
2107.	29225090	Amino-alcohol, acid-phenols; amino-compounds with oxygen function, nes
2108.	29231000	Choline and its salts
2109.	29232000	Lecithins and other phosphoaminolipids
2110.	29239000	Quaternary ammonium salts and hydroxides, nes
2111.	29241100	Meprobamate (INN)
2112.	29241200	Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)
2113.	29241910	N,N-dimethylformamide
2114.	29241990	Acyclic amidesi (incl. acyclic carbamates) and their derivatives; salts thereof, others
2115.	29242100	Ureines and their derivatives; salts thereof
2116.	29242300	2-Acetamidobenzoic acid (N-acetylanthranilic acid) and its salts
2117.	29242400	Ethinamate (INN)
2118.	29242910	Phenacetin
2119.	29242920	P-Acetaminophenol
2120.	29242930	Aspartame
2121.	29242990	Cyclic amides (incl. cyclic carbamates) and their derivatives; salts thereof, nes
2122.	29251100	Saccharin and its salts
2123.	29251200	Glutethimide (INN)
2124.	29251900	Imides and their derivatives; salts thereof (excl. saccharin)
2125.	29252100	Chlordimeform (ISO)
2126.	29252900	Other imines and their derivatives; salts thereof
2127.	29261000	Acrylonitrile
2128.	29262000	1-Cyanoguanidine (dicyanidiamide)
2129.	29263000	Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4,4-diphenylbutane)
2130.	29269010	p-chlorobenzyl cyanide
2131.	29269020	m-Phthalonitrile
2132.	29269090	Nitrile-function compounds, nes
2133.	29270000	Diazo-, azo- or azoxy-compounds
2134.	29280000	Organic derivatives of hydrazine or of hydroxylamine
2135.	29291010	Toluene diisdocyanate
2136.	29291020	o-Xylene diisdocyanate
2137.	29291030	Diphenylmethane diisdocyanate
2138.	29291040	Hexamethelene diisdocyanate
2139.	29291090	Isocyanates, nes
2140.	29299010	Sodium cyclamate
2141.	29299020	N,N-Dialkyl (Me, Et, n-Pr or I-Pr) phosphoramididic dihalides
2142.	29299030	Dialkyl (Me, Et, n-Pr or I-Pr) N,N-dialkyl (Me, Et, n-Pr or I-Pr)-phosphoramidates
2143.	29299040	Acephate
2144.	29299090	Compounds with other nitrogen function, nes
2145.	29302000	Thiocarbamates and dithiocarbamates
2146.	29303000	Thiuram mono-, di- or tetrasulphides
2147.	29304000	Methionine
2148.	29305000	Captafol (ISO) and methamidophos (ISO)
2149.	29309010	Cystine
2150.	29309020	Dithiocarbonates (xanthates)
2151.	29309090	Organo-sulphur compounds, nes
2152.	29311000	Tetramethyl lead and tetraethyl lead
2153.	29312000	Tributyltin compounds
2154.	29319000	Organo-inorganic compounds, nes
2155.	29321100	Tetrahydrofuran
2156.	29321200	2-Furaldehyde (furfuraldehyde)
2157.	29321300	Furfuryl alcohol and tetrahydrofurfuryl alcohol
2158.	29321900	Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure, nes
2159.	29322010	Coumarin, methylcoumarins and ethylcoumarins
2160.	29322090	Lactones, nes
2161.	29329100	Isosafrole
2162.	29329200	1-(1,3-Benzodioxol-5-yl)-propane -2-one
2163.	29329300	Piperonal
2164.	29329400	Safrole
2165.	29329500	Tetrahydrocannabinols (all isomers)
2166.	29329910	Furan phenol
2167.	29329920	Bifendate
2168.	29329930	Artemether
2169.	29329990	Heterocyclic compounds with oxygen hetero-atom only, nes
2170.	29331100	Phenazone (antipyrin) and its derivatives
2171.	29331920	Analgin
2172.	29331990	Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure, nes
2173.	29332100	Hydantoin and its derivatives
2174.	29332900	Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure, nes
2175.	29333100	Pyridine and its salts
2176.	29333210	Piperidine
2177.	29333220	Salts of piperidine
2178.	29333300	Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A

2179.	29333910	Benzillic acid-3-quinuclidinate
2180.	29333920	Quinuclidinate-3-ol
2181.	29333990	Compounds with an unfused pyridine ring (whether or not hydrogenated) in the structure, nes
2182.	29334100	Levorphanol (INN) and its salts
2183.	29334910	Ciprofloxacin
2184.	29334990	Compounds with a quinoline, isoquinoline ring-system, not further fused, nes
2185.	29335200	Malonylurea (barbituric acid) and its salts
2186.	29335300	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
2187.	29335400	Other derivatives of malonylurea; salts thereof, nes
2188.	29335500	Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof
2189.	29335910	Cytosine
2190.	29335990	Compounds with a pyrimidine or piperazine ring (whether or not hydrogenated) in the structure, nes
2191.	29336100	Melamine
2192.	29336910	Cyanuric chloride
2193.	29336921	Dichloroisooyanurate acid
2194.	29336922	Trichloroisocyanurate acid
2195.	29336929	Other Chloroisocyanurate
2196.	29336990	Compounds with an unfused triazine ring (whether or not hydrogenated) in the structure, nes
2197.	29337200	Clobazam (INN) and methyprylon (INN)
2198.	29337900	Lactams (excl. epsilon-caprolactam)
2199.	29339100	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)
2200.	29339900	Heterocyclic compounds with nitrogen hetero-atom(s) only, nes
2201.	29341000	Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure
2202.	29342000	Compounds containing a benzothiazole ring-system (whether or not hydrogenated) in the structure, not further fused
2203.	29343000	Compounds containing a phenothiazine ring-system (whether or not hydrogenated) in the structure, not further fused
2204.	29349100	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
2205.	29349910	Sultones and sultams
2206.	29349920	Furazolidone
2207.	29349930	Nucleic acids and their salts
2208.	29349940	Nevirapine, Efavirenz, Ritonavir and their salts
2209.	29349950	Clavulante acid and its salt
2210.	29349960	7-Phenylacetamido-3-(chloromethyl)-3-cephem-4-carboxylic acid p-methoxybenzyl ester07-aminocephalosporianic acid, 7-aminodeacetoxycefanoic acid
2211.	29349990	Heterocyclic compounds, nes
2212.	29350010	Sulphadiazine
2213.	29350020	Sulfadimidine
2214.	29350030	Sulfamethoxazole
2215.	29350090	Sulphonamides, nes
2216.	29362100	Vitamin A and their derivatives, unmixed
2217.	29362200	Vitamin B1 and its derivatives, unmixed

2218.	29362300	Vitamin B2 and its derivatives, unmixed
2219.	29362400	D- or DL-pantothenic acid (Vitamin B3 or B5) and their derivatives
2220.	29362500	Vitamin B6 and its derivatives, unmixed
2221.	29362600	Vitamin B12 and its derivatives, unmixed
2222.	29362700	Vitamin C and its derivatives, unmixed
2223.	29362800	Vitamin E and its derivatives, unmixed
2224.	29362900	Vitamins and their derivatives, unmixed, nes
2225.	29369000	Vitamins (inch natural concentrates), nes
2226.	29371100	Somatotropin, its derivatives and structural analogues
2227.	29371210	Recombinant human insulin
2228.	29371290	Other insulin and its salts
2229.	29371900	Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues, nes
2230.	29372100	Cortisone, hydrocortisone, prednisone (dehydrocortisone), predisolone (dehydrocortisol)
2231.	29372210	Dexamethasone
2232.	29372290	Halogenated derivatives of adrenal cortical hormones, nes
2233.	29372300	Oestrogens and progestogens
2234.	29372900	Steroidal hormones, their derivatives and structural analogues, nes
2235.	29375000	Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues
2236.	29379000	Hormones, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones
2237.	29381000	Rutoside (rutin) and its derivatives
2238.	29389010	Zidovudine, lamivudine, stavudine, didanosine and their salts
2239.	29389090	Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives, nes
2240.	29391100	Concentrates of poppy straw, buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), the bacon
2241.	29391900	Alkaloids of opium and their derivatives; salts thereof, nes
2242.	29392000	Alkaloids of cinchona and their derivatives; salts thereof
2243.	29393000	Caffeine and its salts
2244.	29394100	Ephedrine and its salts
2245.	29394200	Pseudoephedrine (INN) and its salts
2246.	29394300	d-Norpseudoephedrine and its salts
2247.	29394400	Norephedrine and its salts
2248.	29394900	Other ephedrines and their salts, nes
2249.	29395100	Fenetylline and its salts
2250.	29395900	Theophylline and aminophylline and their derivatives and their salts, nes
2251.	29396100	Ergometrine (INN) and its salts
2252.	29396200	Ergotamine (INN) and its salts
2253.	29396300	Lysergic acid and its salts
2254.	29396900	Alkaloids of rye ergot and their derivatives and their salts, nes
2255.	29399110	Cocaine and its salts
2256.	29399190	Ecgonine, levometamfetamine, metamfetamine, metamfetamine racemate; salts esters and other derivatives thereof; esters and other derivatives of cocaine
2257.	29399910	Nicotine and its salts
2258.	29399920	Strychnine and its salts
2259.	29399990	Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and derivatives, nes
2260.	29400000	Sugars, chemically pure, (excl. sucrose, lactose, maltose, glucose, fructose); sugar ethers and salts and esters, other than products of heading 29.37, 29.38, 29.39
2261.	29411011	Ampicillin
2262.	29411012	Ampicillin trihydrate
2263.	29411019	Ampicillin salts, nes
2264.	29411091	Amoxycillin
2265.	29411092	Amoxycillin trihydrate
2266.	29411093	6-Aminopenicillanic acid
2267.	29411094	Penicillins V
2268.	29411095	Sulfobenzylpenicillins
2269.	29411096	Cloxacillin
2270.	29411099	Other penicillins and derivatives with a penicillin acid structure; salts thereof
2271.	29412000	Streptomycins and their derivatives; salts thereof
2272.	29413011	Tetracyclines
2273.	29413012	Salts of tetracyclines
2274.	29413020	Tetracyclines derivatives and their salts
2275.	29414000	Chloramphenicol and its derivatives; salts thereof
2276.	29415000	Erythromycin and its derivatives; salts thereof
2277.	29419010	Gentamicin and its derivatives; salts thereof
2278.	29419020	Kanamycin and its derivatives; salts thereof
2279.	29419030	Rifampicin and its derivatives; salts thereof
2280.	29419040	Lincomycin and its derivatives; salts thereof
2281.	29419052	Cefalexin and its salts
2282.	29419053	Cefazolin and its salts
2283.	29419054	Cefradine and its salts
2284.	29419055	Ceftriaxone and its salts
2285.	29419056	Cefoperazone and its salts
2286.	29419057	Cefotaxime and its salts
2287.	29419058	Cefaclor and its salts
2288.	29419059	Cephamycin and its derivatives; salts thereof, nes
2289.	29419060	Midecamycin and its derivatives; salts thereof
2290.	29419070	Acetyl spiramycin and its derivatives; salts thereof
2291.	29419090	Antibiotics, nes
2292.	29420000	Organic compounds, nes
2293.	30012000	Extracts of glands or other organs or of their secretions
2294.	30019010	Heparin & its salts
2295.	30019090	Substances of human or animal origin, for therapeutic or prophylactic uses, nes
2296.	30021000	Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes
2297.	30022000	Vaccines for human medicine
2298.	30023000	Vaccines for veterinary medicine
2299.	30029010	Saxitoxin
2300.	30029020	Ricitoxin
2301.	30029030	Bacteria and virus
2302.	30029040	Genetics material and gene modified organism
2303.	30029090	Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; other toxins, cultures of micro-organisms (excl. yeasts) and similar products, nes
2304.	30031011	Medicaments containing ampicillin, 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 of packing for retail sale
2305.	30031012	Medicaments containing amoxycillin, 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 of packing for retail sale

2306.	30031013	Medicaments containing penicillins V, 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 of packing for retail sale
2307.	30031019	Medicaments containing penicillins’ derivatives nes, 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 of packing for retail sale
2308.	30031090	Medicaments containing streptomycins or their derivatives, 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 of packing for retail sale
2309.	30032011	Medicaments containing cefotaxime, 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 of packing for retail sale
2310.	30032012	Medicaments containing ceftazidime, 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 of packing for retail sale
2311.	30032013	Medicaments containing cefoxitin, 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 of packing for retail sale
2312.	30032014	Medicaments containing ceftezole, 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 of packing for retail sale
2313.	30032015	Medicaments containing cefaclor, 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 of packing for retail sale
2314.	30032016	Medicaments containing cefuroxime, 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 of packing for retail sale
2315.	30032017	Medicaments containing ceftriaxone, 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 of packing for retail sale
2316.	30032018	Medicaments containing cefoperazone, 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 packing for retail sale
2317.	30032019	Medicaments containing other cephamycins, 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 of packing for retail sale
2318.	30032090	Medicaments containing other antibiotics, 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 of packing for retail sale
2319.	30033100	Medicaments containing insulin but not containing antibiotics, 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 of packing for retail sale
2320.	30033900	Medicaments containing hormones (excl. insulin) or other products of heading 29.37 but not containing antibiotics, consisting of two or more constituents which have been mixed together, not put up in measured doses or in forms of packing for retail sale
2321.	30034010	Medicaments containing quinine or its salts, but not containing antibiotics or products of heading 29.37 consisting of two or more constituents which have been mixed together, not put up in measured doses or in forms of packing for retail sale
2322.	30034090	Medicaments containing alkaloids or their derivatives nes, but not containing antibiotics or products of heading 29.37, consisting of two or more mixed constituents, not put up in measured doses or in forms of packing for retail sale
2323.	30039010	Medicaments containing sulfa drugs 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 of packing for retail sale
2324.	30039020	Containing artemisinins and their derivatives
2325.	30039090	Medicaments, nes, 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 of packing for retail sale
2326.	30041011	Medicaments containing ampicillin, consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms of packing for retail sale
2327.	30041012	Medicaments containing amoxycillin consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2328.	30041013	Medicaments containing penicillins V, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2329.	30041019	Medicaments containing penicillins, nes, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2330.	30041090	Medicaments containing penicillins or derivatives thereof nes, or streptomycins or their derivatives, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2331.	30042011	Medicaments containing cefotaxime, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2332.	30042012	Medicaments containing ceftazidime, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2333.	30042013	Medicaments containing cefoxitin, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2334.	30042014	Medicaments containing ceftezole, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2335.	30042015	Medicaments containing cefaclor, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2336.	30042016	Medicaments containing cefuroxime, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2337.	30042017	Medicaments containing ceftriaxone, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2338.	30042018	Medicaments containing cefoperazone, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2339.	30042019	Medicaments containing other cephamycines, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale, nes
2340.	30042090	Medicaments containing other antibiotics, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured does or in forms of packing for retail sale, nes
2341.	30043110	Medicaments containing recombinant human insulin, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured does or in forms of packing for retail sale
2342.	30043190	Medicaments containing other insulin, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured does or in forms of packing for retail sale
2343.	30043200	Medicaments containing of adrenal cortical hormones, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured does or in forms of packing for retail sale
2344.	30043900	Medicaments containing other hormones, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured does or in forms of packing for retail sale, nes
2345.	30044010	Medicaments containing quinine or its salts, but not containing antibiotics or products of heading 29.37, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured does or in forms of packing for retail sale
2346.	30044090	Medicaments containing alkaloids or their derivatives, but not containing hormones or other products of heading 29.37 or antibiotics, consisting of mixed or unmixed products put up in measured doses or in forms of packing for retail sale, nes
2347.	30045000	Other medicaments containing vitamins or other products of 29.36, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2348.	30049010	Medicaments containing sulfa drugs, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale, nes
2349.	30049020	Medicaments containing biphenyl dicarboxylate, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale, nes
2350.	30049051	Chinese medicated liquors or wines, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2351.	30049052	Pien Tzu Huang, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2352.	30049053	Bai Yao, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2353.	30049054	Essential balm, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale
2354.	30049055	Angong niuhuang wan
2355.	30049059	Medicaments of chinese type, consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale, nes

2356.	30049060	Containing artemisinins and their derivatives
2357.	30049090	Medicaments of products for therapeutic, prophylactic or diagnostic uses consisting of mixed or unmixed products for therapeutic or prophylactic uses put up in measured doses or in forms of packing for retail sale, nes
2358.	30051010	Adhesive plasters impregnated or coated with pharmaceutical substances or put up in forms of packing for retail sale for medical, surgical, dental or veterinary purposes
2359.	30051090	Other articles dressing & other articles having an adhesive layer impregnated or coated with pharmaceutical substances or put up in forms of packing for retail sale for medical, surgical, dental or veterinary purposes
2360.	30059010	Absorbent cotton, bandage, gauzes impregnated or coated with pharmaceutical substances or put up in forms of packing for retail sale for medical, surgical, dental or veterinary purposes
2361.	30059090	Wadding & similar articles for medical use, nes, impregnated or coated with pharmaceutical substances or put up in forms of packing for retail sale for medical, surgical, dental or veterinary purposes
2362.	30061000	Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics
2363.	30062000	Blood-grouping reagents
2364.	30063000	Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient
2365.	30064000	Dental cements & other dental fillings; bone reconstruction cements
2366.	30065000	First-aid boxes & kits
2367.	30066010	Contraceptive preparation based on hormones
2368.	30066090	Other chemical contraceptive preparations
2369.	30067000	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
2370.	30069100	Appliances identifiable for ostomy use
2371.	30069200	Waste pharmaceuticals
2372.	31010011	Guano, not chemically treated
2373.	31010019	Animal or vegetable fertilisers other than guano, not chemically treated
2374.	31010090	Fertilisers produced by the mixing or chemical treatment of animal or vegetable products
2375.	31022100	Ammonium sulphate
2376.	31022900	Double salts & mixtures of ammonium sulphate & ammonium nitrate
2377.	31023000	Ammonium nitrate whether or not in aqueous solution
2378.	31024000	Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
2379.	31025000	Sodium nitrate
2380.	31026000	Double salts & mixtures of calcium nitrate & ammonium nitrate
2381.	31028000	Mixtures of urea & ammonium nitrate in aqueous or ammoniacal solution
2382.	31029010	Calcium cyanamide
2383.	31029090	Other mineral or chemical fertilisers, nitrogenous, including mixtures not specified in the foregoing subheadings
2384.	31031010	Triple superphosphates
2385.	31031090	Other superphosphates
2386.	31039000	Mineral or chemical fertilisers, phosphatic, nes
2387.	31042010	Potassium chloride, analytically pure
2388.	31042090	Potassium chloride, nes
2389.	31043000	Potassium sulphate

2390.	31049010	Carnallite, sylvite and other crude natural potassium salts
2391.	31049090	Mineral or chemical fertilisers, potassium, other than potassium chloride and potassium sulphate and other crude natural potassium salts
2392.	31051000	Goods of chapter 31 in tables or similar forms or in packages of a gross weight d”10kg
2393.	31054000	Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate)
2394.	31055100	Mineral or chemical fertilisers containing nitrates & phosphates
2395.	31055900	Mineral or chemical fertilisers containing the two fertilising elements nitrogen & phosphorus, nes
2396.	31056000	Mineral or chemical fertilisers with phosphorus & potassium, nes
2397.	31059000	Mineral or chemical fertilisers, nes
2398.	32011000	Quebracho extract
2399.	32012000	Wattle extract
2400.	32019010	Tanning extracts of vegetable origin, nes
2401.	32019090	Tannings and their salts, ethers, esters, derivatives, nes
2402.	32021000	Synthetic organic tanning substances
2403.	32029000	Inorganic tanning substances; tanning preparations, whether or not containing natural tanning, substances; enzymatic preparations for pre-tanning
2404.	32030011	Natural indigo & preparations based thereon, incl. dyeing extracts, whether or not chemically defined
2405.	32030019	Colouring matter of vegetable origin & preparations based thereon, incl. dyeing extracts, whether or not chemically defined nes; preparations as specified in Note 3 to the chapter 32 based on colouring matter of vegetable origin
2406.	32030020	Colouring matter of animal origin, & preparations based thereon, whether or not chemically defined, incl. dyeing extracts, but excl. animal black, nes; preparations as specified in Note 3 to the Chapter 32 based on colouring matter of animal origin
2407.	32041100	Disperse dyes & preparations based thereon, whether or not chemically defined
2408.	32041200	Acid dyes, whether or not premetallised, & preparations based thereon whether or not chemically defined; mordant dyes & preparations based thereon whether or not chemically defined
2409.	32041300	Basic dyes & preparations based thereon, whether or not chemically defined
2410.	32041400	Direct dyes & preparations based thereon, whether or not chemically defined
2411.	32041510	Synthetic indigo (reduction indigo), whether or not chemically defined
2412.	32041590	Vat dyes (incl. those usable in that state as pigments) & preparations based thereon, whether or not chemically defined excl. synthetic indigo
2413.	32041600	Reactive dyes & preparations based thereon, whether or not chemically defined
2414.	32041700	Pigments & preparations based thereon, whether or not chemically defined
2415.	32041911	Sulphur black & preparations based thereon, whether or not chemically defined
2416.	32041919	Sulphur dyes & preparations based thereon, nes, whether or not chemically defined
2417.	32041990	Synthetic organic colouring matters, incl. mixtures of colouring matter of two or more of the subheading’s Nos. 3204.11 to 3204.19, nes
2418.	32042000	Synthetic organic products used as fluorescent brightening agents, whether or not chemically defined

2419.	32049010	Biological stains and dye indicators, whether or not chemically defined
2420.	32049090	Synthetic organic products used as luminophores, nes, whether or not chemically defined
2421.	32050000	Colour lakes; preparations based on colour lakes as specified in Note 3 to Chapter 32
2422.	32061110	Titanium white
2423.	32061190	Pigments & preparations based on titanium dioxide, containing e”80% by weight of titanium dioxide calculated on the dry weight, excl. titanium white
2424.	32061900	Pigments & preparations based on titanium dioxide, containing <<80% by weight of titanium dioxide calculated on the dry weight
2425.	32062000	Pigments & preparations based on chromium compounds
2426.	32064100	Ultramarine & preparations based thereon
2427.	32064210	Lithopone
2428.	32064290	Pigments & preparations based on zinc sulphate
2429.	32064900	Colouring matter, nes; preparations as specified in Note 3 to Chapter 32, other than those of heading 32.03, 32.04 or 32.05, nes
2430.	32065000	Inorganic products used as luminophores, whether or not chemically defined
2431.	32071000	Prepared pigments, opacifiers, colours & similar preparations used in the ceramics, enamelling or glass industry
2432.	32072000	Vitrifiable enamels & glazes, englobes & similar preparations used in the ceramics, enamelling or glass industry
2433.	32073000	Liquid lustres & similar preparations used in the ceramics, enamelling or glass industry
2434.	32074000	Glass frit & other glass in the form of powder, granules or flakes
2435.	32081000	Paints & varnishes based on polyesters, dispersed or dissolved in a non-aqueous medium
2436.	32082010	Paints & varnishes based on acrylic polymers, dispersed or dissolved in a non-aqueous medium
2437.	32082020	Paints & varnishes based on vinyl polymers, dispersed or dissolved in a non-aqueous medium
2438.	32089010	Paints & varnishes based on polyurethane polymers, dispersed or dissolved in a non-aqueous medium
2439.	32089090	Paints & varnishes, dispersed or dissolved in a non-aqueous medium, nes
2440.	32091000	Paints & varnishes based on acrylic or vinyl polymers, dispersed or dissolved in aqueous medium
2441.	32099010	Paints & varnishes based on epoxy resin
2442.	32099020	Paints & varnishes based on fluororesin
2443.	32099090	Other paints & varnishes
2444.	32100000	Paints and varnishes (incl. enamels, lacquers & distemper), nes; prepared water pigments for leather finishing
2445.	32110000	Prepared driers
2446.	32121000	Stamping foils
2447.	32129000	Pigments dispersed in non-aqueous media & in liquid or paste form, used in the manufacture of paints; dyes & other colouring matter put up in forms of packing for retail sale, nes
2448.	32131000	Colours in sets used by artists, students, signboard painters
2449.	32139000	Colours, modifying tints & the like used by artists, students, signboard painters, in tables, tubes, jars, bottles, pans or in similar forms of packings, nes
2450.	32141010	Encapsulated materials for semiconductor device
2451.	32141090	Other glaziers’ putty, grafting putty, resin cements, caulking compounds & other mastics & painters fillings
2452.	32149000	Non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like
2453.	32151100	Black printing ink, whether or not concentrated or solid
2454.	32151900	Printing ink, whether or not concentrated or solid (excl. black)
2455.	32159010	Writing or drawing ink, whether or not concentrated or solid
2456.	32159090	Inks, nes, whether or not concentrated or solid
2457.	33011200	Essential oils of orange (incl. concretes & absolutes)
2458.	33011300	Essential oils of lemon (incl. concretes & absolutes)
2459.	33011910	Essential oils of lime (including concretes and absolutes)
2460.	33011990	Essential oils of citrus fruit other than those of orange, lemon and lime (including concretes and absolutes)
2461.	33012400	Essential oils of peppermint (incl. concretes & absolutes)
2462.	33012500	Essential oils of mints (incl. concretes & absolutes), nes
2463.	33012910	Essential oils of camphor (incl. concretes & absolutes)
2464.	33012920	Essential oils of citronella (incl. concretes & absolutes)
2465.	33012930	Essential oils of aniseed (incl. concretes & absolutes)
2466.	33012940	Essential oils of cassia (incl. concretes & absolutes)
2467.	33012950	Essential oils of litsea cubeba (incl. concretes & absolutes)
2468.	33012960	Essential oils of eucalyptus (incl. concretes & absolutes)
2469.	33012991	Essential oils of geranium (including concretes and absolutes)
2470.	33012999	Other essential oils other than those of citrus fruit (including concretes and absolutes)
2471.	33013010	Balsam of irises
2472.	33013090	Resinoids, nes
2473.	33019010	Extracted oleoresins
2474.	33019020	Terpenic by-products of the deterpenation of essential oils of citrus fruits
2475.	33019090	Concentrates of essential oils in fats, in fixed oils, in waxes or the like; terpenic by-products of the deterpenation of essential oils (excl. citrus fruits); aqueous distillates & aqueous solutions of essential oils
2476.	33021010	Preparations based on odoriferous substances for the manufacture of beverages, alcohol strength by volume d”0.5%
2477.	33021090	Odoriferous substances used in the food or drink industries, nes
2478.	33029000	Odoriferous substances used as raw materials in other industry
2479.	33030000	Perfumes & toilet waters
2480.	33041000	Lip make-up preparations
2481.	33042000	Eye make-up preparations
2482.	33043000	Manicure or pedicure preparations
2483.	33049100	Powders, whether or not compressed
2484.	33049900	Beauty or make-up preparations and preparations for skin-care (incl. suntan or sunscreen), nes
2485.	33051000	Shampoos
2486.	33052000	Preparations for permanent waving or straightening
2487.	33053000	Hair lacquers
2488.	33059000	Preparations for use on the hair, nes
2489.	33061010	Toothpastes
2490.	33061090	Dentifrices other than toothpaste
2491.	33062000	Dental floss
2492.	33069000	Preparations for oral or dental hygiene, nes
2493.	33071000	Pre-shave, shaving or after-shave preparations
2494.	33072000	Personal deodorants & antiperspirants
2495.	33073000	Perfumed bath salts & other bath preparations
2496.	33074100	Agarbatti & other odiferous preparations which operate by burning
2497.	33074900	Preparations for deodorising rooms
2498.	33079000	Depilatories & other perfumery, cosmetic or toilet preparations, nes
2499.	34011100	Soap and organic surface-active products and preparations for use as soap, in bars, cakes, moulded pieces or shapes; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent
2500.	34011910	Laundry soap, in bars, cakes, moulded pieces or shapes

2501.	34011990	Soap and organic surface-active products & preparations for use as soap in bars, cakes, moulded pieces or shapes; paper, wadding, felt & non-wovens, impregnated, coated or covered with soap or detergent, nes
2502.	34012000	Soap in other forms
2503.	34013000	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
2504.	34021100	Anionic surface-active agents, (excl. soap), whether or not put up for retail sale
2505.	34021200	Cationic surface-active agents, (excl. soap), whether or not put up for retail sale
2506.	34021300	Non-ionic surface-active agents, (excl. soap), whether or not put up for retail sale
2507.	34021900	Organic surface-active agents, (excl. soap), nes, whether or not put up for retail sale
2508.	34022010	Synthetic detergent powder, put up for retail sale
2509.	34022090	Surface-active preparations, washing & cleaning preparations, put up for retail sale, excl. synthetic detergent
2510.	34029000	Surface-active preparations, washing preparations & cleaning preparations, not put up for retail sale
2511.	34031100	Preparations for the oil or grease treatment of textile, materials, leathers, furskins or other materials, containing petroleum oils or oils obtained from bituminous minerals and their weight <<70%
2512.	34031900	Lubricating preparations, containing petroleum oils or oils obtained from bituminous minerals and their weight <<70%
2513.	34039100	Preparations for the oil or grease treatment of textiles, materials, leathers, furskins or other materials, not containing petroleum oils or oils obtained from bituminous minerals
2514.	34039900	Lubricating preparations, not containing petroleum oils or oils obtained from bituminous minerals
2515.	34042000	Artificial waxes of polyethylene glycol
2516.	34049000	Artificial waxes & prepared waxes, nes
2517.	34051000	Polishes, creams & similar preparations for footwear or leather
2518.	34052000	Polishes, creams & similar preparations for the maintenance of woodwork
2519.	34053000	Polishes & similar preparations for coachwork (excl. metal polishes)
2520.	34054000	Scouring pastes & powders & other scouring preparations
2521.	34059000	Polishes, creams & similar preparations for glass or metal, nes
2522.	34060000	Candles, tapers & the like
2523.	34070010	Dental wax or dental impression compounds
2524.	34070020	Other preparations with a basis of plaster for dentistry
2525.	34070090	Modelling pastes
2526.	35011000	Casein
2527.	35019000	Caseinates & other casein derivatives; casein glues
2528.	35021100	Egg albumin, dried
2529.	35021900	Egg albumin other than dried
2530.	35022000	Milk albumin, incl. concentrates of two or more whey proteins
2531.	35029000	Albumins, albuminates & other derivatives, nes
2532.	35030010	Gelatin & gelatin derivatives
2533.	35030090	Isinglass; other glues of animal origin, excl. casein glues of heading 35.01
2534.	35040010	Peptones
2535.	35040090	Protein substances & their derivatives, nes; hide powder
2536.	35051000	Dextrins & other modified starches
2537.	35052000	Glues based on starches, dextrins or other modified starches
2538.	35061000	Products suitable for use as glues or adhesives, put up for retail sale, net weight d”1kg
2539.	35069110	Adhesives based on polyamide

2540.	35069120	Adhesives based on epoxy resin
2541.	35069190	Adhesives based on rubber or plastic, nes
2542.	35069900	Prepared glues & other prepared adhesives, nes
2543.	35071000	Rennet & concentrates thereof
2544.	35079010	Basic proteinase
2545.	35079020	Basic lipase
2546.	35079090	Enzymes & prepared enzymes, nes
2547.	36010000	Propellant powders
2548.	36020010	Ammonium nitrate explosives (excl. propellant powders)
2549.	36020090	Prepared explosives (excl. propellant powders), nes
2550.	36030000	Safety fuses; detonating fuses; detonating caps; igniters; electric detonators
2551.	36041000	Fireworks
2552.	36049000	Signalling flaresrain rockets, fog signals & other pyrotechnic articles (excl. fireworks)
2553.	36050000	Matches (excl. pyrotechnic articles of 36.04)
2554.	36061000	Liquid or liquefied-gas fuels in containers, used for filling or refilling lighters of a capacity d”300cm³
2555.	36069011	Ferro-cerium & pyrophoric alloys, cut to shape, for immediate use
2556.	36069019	Ferro-cerium, pyrophoric alloys, not cut to shape or for immediate use
2557.	36069090	Other articles of combustible materials
2558.	37011000	Photographic plates & film for X-ray, in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles
2559.	37012000	Instant print flat film, unexposed
2560.	37013021	Laser phototypesetting film, unexposed, of any material other than paper, paperboard or textiles, any side exceeding 255mm
2561.	37013022	Precoated sensitised plate, unexposed, of any material other than paper, paperboard or textiles, any side exceeding 255mm
2562.	37013024	CTP plate
2563.	37013025	Flexographic plate
2564.	37013029	Other photographic plates and film, for preparing printing plates or cylinders, in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, any side exceeding 255mm
2565.	37013090	Photographic plates, in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, any side exceeding 255mm, nes
2566.	37019100	Photographic plates and film for colour photography, in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, any side d”255mm
2567.	37019920	Photographic plates and film, unexposed, in the flat, sensitised, of any material other than paper, paperboard or textiles, for preparing printing plates or cylinders any side d” 255mm
2568.	37019990	Photographic plates and film, in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles, any side d”255 mm, nes
2569.	37021000	Photographic film in rolls, for X-ray, unexposed of any material other than paper, paperboard or textiles
2570.	37023110	Instant print film for colour photography, sensitised, unexposed, without performations, width d”105mm, of any material other than paper, paperboard or textiles
2571.	37023190	Other film, without performations, for colour photography, sensitised, unexposed, without performations, width d”105mm, of any material other than paper, paperboard or textiles
2572.	37023210	Instant print film with silver halide emulsion for preparing printing plates or cylinders, without performations, width d”105mm, of any material other than paper, paperboard or textiles
2573.	37023220	Photographic film rolls, unexposed, without performations, with silver halide emulsion, for preparing printing plates or cylinders, of any material other than paper, paperboard or textiles, width d”105mm
2574.	37023290	Photographic film rolls, unexposed, without performations, with silver halide emulsion, of any material other than paper, paperboard or textiles, width d”105mm, nes
2575.	37023920	Photographic film rolls, unexposed, without performations and silver halide emulsion, of any material other than paper, paperboard or textiles, width d”105mm, for preparing printing plates or cylinders
2576.	37023990	Photographic film rolls, unexposed, without performations and silver halide emulsion, of any material other than paper, paperboard or textiles, width d”105mm, nes
2577.	37024100	Film rolls, for colour photography, unexposed, without performations, of any material other than paper, paperboard or textiles, width 610mm, length 200m
2578.	37024221	Wide anticorrosive photographic plate for printed circuit processing, unexposed, without performations, of any material other than paper, paperboard or textiles, width 610mm, length 200m
2579.	37024229	Film rolls for preparing printing plates or cylinders, unexposed, without performations, of any material other than paper, paperboard or textiles, width 610mm, length 200m, excl. wide anticorrosive photographic plate for printed circuit processing
2580.	37024292	Infra-red or red laser film, unexposed, without performations, of any material other than paper, paperboard or textiles, width 610mm, length 200m, excl. wide anticorrosive photographic plate for printed circuit processing
2581.	37024299	Other film, unexposed, without performations, of any material other than paper, paperboard or textiles, width 610mm, length 200m, excl. wide anticorrosive photographic plate for printed circuit processing
2582.	37024321	Laser phototypesetting film, unexposed, without performations, width 610mm, length d”200m, of any material other than paper, paperboard or textiles
2583.	37024329	Film rolls for preparing printing plates or cylinders, unexposed, without performations, width 610mm, length d”200m, of any material other than paper, paperboard or textile, excl. laser phototypesetting film
2584.	37024390	Film rolls, unexposed, without performations, width 610mm, length d”200m, of any material other than paper, paperboard or textiles, nes
2585.	37024421	Laser phototypesetting film, unexposed, without performations, 105mm<< width d"610mm, of any material other than paper, paperboard or textiles
2586.	37024422	Narrow anticorrosive photographic plate for printed circuit processing, unexposed, without performations, 105mm<< width d"610mm, of any material other than paper, paperboard or textiles
2587.	37024429	Film rolls for preparing printing plates or cylinders, unexposed, without performations, 105mm<< width d" 610mm, of any material other than paper, paperboard or textiles
2588.	37024490	Film rolls, unexposed, without performations, 105mm<< width d"610mm, of any material other than paper, paperboard or textiles, nes
2589.	37025200	Film rolls for colour photography, unexposed, width d”16mm, length 14m, of any material other than paper, paperboard or textiles, nes
2590.	37025300	Slide film rolls for colour photography, unexposed, 16mm<< width d"35 mm length<<30m, of any material other than paper, paperboard or textiles
2591.	37025410	Film rolls for colour photography other than for slides, unexposed, width=35mm and length d”2m, of any material other than paper, paperboard or textiles
2592.	37025490	Film rolls for colour photography other than for slides, unexposed, 16mm<< width<<35mm² m<< length d"30m of any material other than paper, paperboard or textiles
2593.	37025520	Colour cinematographic film rolls, unexposed, 16mm<< width d"35mm, length 30m, of any material other than paper, paperboard or textiles
2594.	37025620	Colour cinematographic film rolls, unexposed, width 35mm, of any material other than paper, paperboard or textiles
2595.	37025690	Film in rolls for colour photography, unexposed, width 35mm, of any material other than paper, paperboard or textiles, excl. cinematographic film
2596.	37029600	Film rolls of neutral colour, unexposed, 16mm<< width<<35mm, 2m<< length d"30m, of any material other than paper, paperboard or textiles
2597.	37029700	Film rolls of neutral colour, unexposed, 16mm <
2598.	37029800	Film rolls of neutral colour, unexposed, width 35mm, of any material other than paper, paperboard or textiles, excl. cinematographic film
2599.	37031010	Photographic paper & paperboard in rolls, sensitised, unexposed, width 610mm
2600.	37031090	Photographic textiles in rolls, sensitised, unexposed, width 610mm
2601.	37032090	Photographic textiles for colour photography, sensitised, unexposed, not in rolls or width d”610mm
2602.	37039090	Photographic textiles, sensitised, unexposed, not in rolls or width d” 610mm, excl. for colour photography
2603.	37040010	Cinematograph film, exposed but not developed
2604.	37040090	Photographic plates film, paper, paperboard textiles, exposed but not developed, excl. cinematograph film
2605.	37051000	Photographic plates and film, exposed & developed, for offset reproduction
2606.	37059010	Lantern slides, exposed & developed, for educational use only
2607.	37059021	Microfilms for printed books and newspapers, developed and exposed
2608.	37059029	Microfilms other than for printed books and newspapers, exposed and developed
2609.	37059090	Photographic plates and film, exposed & developed, nes
2610.	37061010	Cinematographic film, exposed & developed, width e”35mm, whether or not incorporating sound track or consisting only of sound track
2611.	37061090	Cinematographic film, exposed & developed, width e”35mm, whether or not incorporating sound track or consisting only of sound track, excl. for educational use only
2612.	37069010	Cinematographic film, exposed & developed, width <<35mm, for educational use only, whether or not incorporating sound track or consisting only of sound track
2613.	37069090	Cinematographic film, exposed & developed, width <<35mm, whether or not incorporating sound track or consisting only of sound track, excl. for educational use only
2614.	37071000	Sensitising emulsions for photographic uses
2615.	37079010	Chemical preparations, unmixed products for photographic uses (put up for retail sale in a form ready for use), for developing photographic film and photographs
2616.	37079020	Chemical preparations, unmixed products for photographic uses (put up for retail sale in a form ready for use), for photocopying machines
2617.	37079090	Chemical preparations, unmixed products for photographic uses (put up for retail sale in a form ready for use), for photographic uses, nes
2618.	38011000	Artificial graphite
2619.	38012000	Colloidal graphite or semi-colloidal graphite
2620.	38013000	Carbonaceous pastes for electrodes & similar pastes for furnace linings
2621.	38019000	Preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures, nes
2622.	38021010	Wood activated carbon
2623.	38021090	Other activated carbon
2624.	38029000	Activated natural mineral products; animal black (incl. spent animal black)
2625.	38030000	Tall oil, whether or not refined
2626.	38040000	Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, incl. lignin sulphonates, (excl. tall oil)
2627.	38051000	Gum, wood or sulphate turpentine oils produced by the distillation or other treatment of coniferous woods
2628.	38059010	Pine oil containing alpha-terpineol as the main constituent, produced by the distillation or other treatment of coniferous woods
2629.	38059090	Crude dipentene sulphite turpentine and other crude-paracymene and other terpenic oils, produced by the distillation or other treatment of coniferous woods
2630.	38061010	Rosin
2631.	38061020	Resin acids
2632.	38062010	Salts of rosin & of resin acids
2633.	38062090	Salts of derivatives of rosin or resin acids, other than salts of rosin adducts
2634.	38063000	Ester gums
2635.	38069000	Derivatives of rosin & resin acids; rosin spirit & oils; run gums
2636.	38070000	Wood tar; wood tar oils; wood creosote; wood naphtha vegetable pitch; brewers’ pitch & similar preparations based on rosin, resin acids or on vegetable pitch
2637.	38085010	Goods specified in subheading Note 1 to this Chapter, put up for retail sale
2638.	38085090	Goods specified in subheading Note 1 to this Chapter, not put up for retail sale
2639.	38089111	Mosquito smudges
2640.	38089119	Insecticides put up for retail sale other than mosquito smudges
2641.	38089190	Insecticides not put up for retail sale
2642.	38089210	Fungicides put up for retail sale
2643.	38089290	Fungicides not put up for retail sale
2644.	38089311	Herbicides put up for retail sale
2645.	38089319	Herbicides not put up for retail sale
2646.	38089391	Anti-sprouting products and plant-growth regulators put up for retail sale
2647.	38089399	Anti-sprouting products and plant-growth regulators not put up for retail sale
2648.	38089400	Disinfectants
2649.	38089910	Rodenticides and similar products put up for retail sale
2650.	38089990	Rodenticides and similar products not put up for retail sale
2651.	38091000	Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations with a basis of amylaceous substances, used in the textile, paper, leather or like industries, nes
2652.	38099100	Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations, used in the textile or like industry, nes
2653.	38099200	Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations of a kind used in the paper or like industries, nes
2654.	38099300	Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations of a kind used in the leather or like industry, nes
2655.	38101000	Pickling preparations for metal surfaces; soldering, brazing or welding powders & pastes consisting of metal and other materials
2656.	38109000	Fluxes and other auxiliary preparations for soldering, brazing or welding; preparations of a kind used as cores or coatings for welding electrodes or rods, nes
2657.	38111100	Anti-knock preparations based on lead compounds for mineral oils or other liquids used for the same purposes as minerals’ oils
2658.	38111900	Anti-knock preparations (excl. based on lead compounds) for mineral oils or other liquids used for the same purposes as minerals’ oils
2659.	38112100	Additives for lubricating oils containing petroleum oils or oils obtained from bituminous minerals
2660.	38112900	Additives for lubricating oils, not containing petroleum oils or oils obtained from bituminous minerals
2661.	38119000	Oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations & other prepared additives, for mineral oils or other liquids used for the same purposes as minerals oils
2662.	38121000	Prepared rubber accelerators
2663.	38122000	Compound plasticisers for rubber or plastics
2664.	38123010	Rubber antioxidants
2665.	38123090	Anti-oxidising preparations & compound stabilisers for rubber or plastic, nes
2666.	38130010	Preparations and charges for fire-extinguishers
2667.	38130020	Charged fire-extinguishing grenades
2668.	38140000	Organic composite solvents & thinners, nes; prepared paint or varnish removers
2669.	38151100	Supported catalysts with nickel or its compounds as the active substances
2670.	38151200	Supported catalysts with precious metal or its compounds as the active substances
2671.	38151900	Supported catalysts, nes
2672.	38159000	Reaction initiators, reaction accelerators, nes
2673.	38160000	Refractory cements, mortars, concretes & similar compositions, other than products of heading 38.01
2674.	38170000	Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02
2675.	38180011	Monocrystalline silicon, in the form of discs, wafers or similar forms, 7.5cmd” diametered”15.24cm
2676.	38180019	Monocrystalline silicon, in the form of discs, wafers or similar forms, diameter 15.24cm
2677.	38180090	Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms, excl. monocrystalline; chemical compounds doped for use in electronics
2678.	38190000	Hydraulic brake fluids & other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oil or oils obtained from bituminous minerals
2679.	38200000	Anti-freezing preparations & prepared deicing fluids
2680.	38210000	Prepared culture media for development of micro-organisms
2681.	38220010	Diagnostic or laboratory reagents on a backing, other than those of heading 30.02 or 30.06
2682.	38220090	Prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading 30.02 or 30.06
2683.	38231100	Industrial stearic acid
2684.	38231200	Industrial oleic acid
2685.	38231300	Industrial tall oil fatty acids
2686.	38231900	Other industrial monocarboxylic fatty acids; acid oils from refining
2687.	38237000	Industrial fatty alcohols
2688.	38241000	Prepared binders for foundry moulds or cores
2689.	38243000	Non-agglomerated metal carbides mixed together or with metallic binders
2690.	38244010	High efficiency water reducing admixture
2691.	38244090	Other prepared additives for cements, mortars or concretes
2692.	38245000	Non-refractory mortars & concretes
2693.	38246000	Sorbitol, excl. that of 2905.44
2694.	38247100	Mixtures containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine
2695.	38247200	Mixtures containing bromochlorodifuloromethane, bromotrifluoromethane or dibromotetrafluoroethanes
2696.	38247300	Mixtures containing halogenated derivatives of methane, ethane or propane; containing hydrobromofluorocarbons
2697.	38247400	Mixtures containing halogenated derivatives of methane, ethane or propane; containing hydrochlorofluorocarbons, whether or not containing perfluorocarbons or hydrofluorocarbons, but not containing carbon chlorofluorocarbons
2698.	38247500	Mixtures containing halogenated derivatives of methane, ethane or propane; containing carbon tetrachloride
2699.	38247600	Mixtures containing halogenated derivatives of methane, ethane or propane; containing 1,1,1-trichloroethane (methyl chloroform)
2700.	38247700	Mixtures containing halogenated derivatives of methane, ethane or propane; containing bromomethane (methyl bromide) or bromochloromethane
2701.	38247800	Mixtures containing halogenated derivatives of methane, ethane or propane; containing perfluorocarbons or hydrofluorocarbons, but not containing chlorofluorocarbons or hydrochlorofluorocarbons
2702.	38247900	Other mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens
2703.	38248100	Mixtures and preparations containing oxirane
2704.	38248200	Mixtures and preparations containing polychlorinated biphenyls, polychlorinated terphenyls or polybrominated biphenyls
2705.	38248300	Mixtures and preparations containing tris (2,3-dibromopropyl) phosphate
2706.	38249010	Fusel oils
2707.	38249020	Ink-removers, stencil correctors and the like
2708.	38249030	Carburetant
2709.	38249091	Mixture containing more than 50% talc by weight
2710.	38249092	Mixture containing more than 70% magnesium oxide by weight
2711.	38249099	Chemical products and preparations of the chemical or allied industries, nes
2712.	38251000	Municipal waste
2713.	38252000	Sewage sludge
2714.	38253000	Clinical waste
2715.	38254100	Wasted organic halogenated solvents
2716.	38254900	Waste organic solvents, nes
2717.	38255000	Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids
2718.	38256100	Other wastes from chemical or allied industries mainly containing organic constituents, nes
2719.	38256900	Other wastes from chemical or allied industries, nes
2720.	38259000	Residual products of the chemical or allied industries, nes
2721.	38260000	Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals
2722.	39013000	Ethylene-vinyl acetate copolymers, in primary forms
2723.	39019010	Ethylene-propylene copolymers, in primary forms, monomer of ethylene by weight more than of propylene
2724.	39019020	Linearity low density polyethylene, in primary forms, monomer of ethylene by weight more than of propylene
2725.	39019090	Polymers of ethylene, in primary forms, nes
2726.	39022000	Polyisobutylene, in primary forms
2727.	39023010	Ethylene-propylene copolymers, in primary forms, monomer of propylene by weight more than of ethylene
2728.	39023090	Propylene copolymers, in primary forms, nes
2729.	39029000	Polymers of propylene or other olefins, in primary forms, nes
2730.	39031100	Expansible polystyrene, in primary forms
2731.	39031910	Modified polystyrene (excl. expansible), in primary forms
2732.	39031990	Unmodified polystyrene (excl. expansible), in primary forms
2733.	39032000	Styrene-acrylonitrile (SAN) copolymers, in primary forms
2734.	39033010	Modified acrylonitrile-butadiene-styrene (ABS) copolymers, in primary forms
2735.	39033090	Unmodified acrylonitrile-butadiene-styrene (ABS) copolymers, in primary forms
2736.	39039000	Polymers of styrene, in primary forms, nes
2737.	39041010	Paste poly (vinyl chloride)
2738.	39041090	Polyvinyl chloride, not mixed with other substances, in primary forms
2739.	39042100	Non-plasticised polyvinyl chloride mixed, in primary forms
2740.	39042200	Plasticised polyvinyl chloride mixed, in primary forms
2741.	39043000	Vinyl chloride-vinyl acetate copolymers, in primary forms
2742.	39044000	Vinyl chloride copolymers, nes, in primary forms
2743.	39045000	Vinylidene chloride polymers, in primary forms
2744.	39046100	Polytetrafluoroethylene, in primary forms
2745.	39046900	Fluoro-polymers (excl. polytetrafluoroethylene), in primary forms
2746.	39049000	Polymers of halogenated olefins, in primary forms, nes
2747.	39051200	Polyvinyl acetate, in aqueous dispersion
2748.	39051900	Polyvinyl acetate, in other primary forms, nes
2749.	39052100	Vinyl acetate copolymers, in aqueous dispersion
2750.	39052900	Vinyl acetate copolymers, in other primary forms, nes
2751.	39053000	Polyvinyl alcohols, in primary forms, whether or not containing unhydrolysed acetate groups
2752.	39059100	Copolymers of vinyl/vinyl esters, nes, in primary forms
2753.	39059900	Vinyl/vinyl esters polymers, nes, in primary forms
2754.	39061000	Polymethyl methacrylate, in primary forms
2755.	39069010	Polyacrylamide
2756.	39069090	Acrylic polymers, in primary forms, nes
2757.	39071010	Polyoxymethylene in primary forms
2758.	39071090	Polyacetals, in primary forms, nes
2759.	39072010	Polytetramethylene ether glycol
2760.	39072090	Polyethers, in primary forms, nes
2761.	39073000	Epoxide resins, in primary forms
2762.	39074000	Polycarbonates, in primary forms
2763.	39075000	Alkyd resins, in primary forms
2764.	39076011	Polyethylene terephthalate in slices or chips, high viscosity
2765.	39076019	Polyethylene terephthalate in slices or chips, nes
2766.	39076090	Polyethylene terephthalate, nes, in primary forms
2767.	39077000	Poly (lactic acid)
2768.	39079100	Unsaturated polyesters, in primary forms, nes
2769.	39079910	Polybutylene terephthalate
2770.	39079990	Other polyesters in primary forms, other than unsaturated
2771.	39081011	Polyamides in the form of slices or chips of polyamide-6,6
2772.	39081012	Polyamides in the form of slices or chips of polyamide-6
2773.	39081019	Other polyamides in the form of slices or chips
2774.	39081090	Primary polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6,12, nes
2775.	39089000	Polyamides, in primary forms, nes
2776.	39091000	Urea resins; thiourea resins, in primary forms
2777.	39092000	Melamine resins, in primary forms
2778.	39093010	Poly (methylene phenyl isocyanate)
2779.	39093090	Other amino-resins in primary forms other than poly
2780.	39094000	Phenolic resins, in primary forms
2781.	39095000	Polyurethanes, in primary forms
2782.	39100000	Silicones in primary forms
2783.	39111000	Petroleum resins, coumarone, indene or coumarone-indene resins & polyterpenes in primary forms
2784.	39119000	Polysulphides, polysulphones & other products specified in Note 3 of Chapter 39, nes, in primary forms
2785.	39121100	Non-plasticised cellulose acetates, in primary forms
2786.	39121200	Plasticised cellulose acetates, in primary forms
2787.	39122000	Cellulose nitrates (incl. collodions), in primary forms
2788.	39123100	Carboxymethylcellulose & its salts, in primary forms
2789.	39123900	Other cellulose ethers, in primary forms, nes
2790.	39129000	Cellulose & its chemical derivatives, in primary forms, nes
2791.	39131000	Alginic acid, its salts & esters, in primary forms
2792.	39139000	Natural & modified natural polymers, in primary forms
2793.	39140000	Ion-exchangers based on polymers of 39.01 to 39.13, in primary forms
2794.	39151000	Waste, parings & scrap, of polymers of ethylene
2795.	39152000	Waste, parings & scrap, of polymers of styrene
2796.	39153000	Waste, parings & scrap, of polymers of vinyl chloride
2797.	39159010	Waste parings and scrap of polyethylene glycol terephthalate
2798.	39159090	Waste parings and scrap of other plastics
2799.	39161000	Monofilament 1mm, rods, sticks & profile shapes, of polymers of ethylene, whether or not surface worked but not otherwise worked
2800.	39162010	Profile shapes of polymers of vinylchloride
2801.	39162090	Monofilament 1mm, rods, sticks & profile shapes, of polymers of vinyl chloride, whether or not surface worked but not otherwise worked
2802.	39169010	Monofilament 1mm, rods, sticks & profile shapes, of polyamides, whether or not surface worked but not otherwise worked
2803.	39169090	Monofilament 1mm, rods, sticks & profile shapes, of other plastics, whether or not surface worked but not otherwise worked
2804.	39171000	Artificial guts of hardened proteins or cellulosic materials
2805.	39172100	Tubes, pipes & hoses, rigid, of polymers of ethylene
2806.	39172200	Tubes, pipes & hoses, rigid, of polymers of propylene
2807.	39172300	Tubes, pipes & hoses, rigid, of polymers of vinyl chloride
2808.	39172900	Tubes, pipes & hoses, rigid, of other plastics, nes
2809.	39173100	Flexible tubes, pipes & hoses, with a burst pressure e”27.6MPa
2810.	39173200	Tubes, pipes & hoses, not reinforced or otherwise combined with other materials, without fittings, nes
2811.	39173300	Tubes, pipes & hoses, not reinforced or otherwise combined with other materials, with fittings attached, nes
2812.	39173900	Tubes, pipes & hoses of plastics, nes
2813.	39174000	Fittings for tubes, pipes & hoses, of plastic
2814.	39181010	Wall/ceiling coverings of PVC, width e”45cm
2815.	39181090	Floor coverings of PVC
2816.	39189010	Wall or ceiling coverings of other plastics, width e”45cm
2817.	39189090	Floor coverings of other plastics
2818.	39191010	Self-adhesive tape, plates, strip, sheet, film, foil & other flat shapes, in rolls, width d”20cm,base on acrylic resin
2819.	39191091	Encapsulant reflective film, in rolls, width d”20cm
2820.	39191099	Self-adhesive tape, plates, strip, sheet, film, foil & other flat shapes, of plastics, in rolls, width d”20cm, nes
2821.	39199010	Encapsulant reflective film
2822.	39199090	Self-adhesive plates, tape, strip, sheet, film, foil & other flat shapes of plastics, nes
2823.	39201010	Battery separator, of polymers of ethylene
2824.	39201090	Plate/foil/strip/sheet/film of polymers of ethylene, not reinforced, laminated, supported or similarly combined with other materials, non-cellular, others
2825.	39202010	Battery separator, of polymers of propylene
2826.	39202090	Plate/foil/strip/sheet/film of polymers of propylene, not reinforced, laminated, supported or similarly combined with other materials, non-cellular others
2827.	39203000	Plate/foil/strip/sheet/film of polymers of styrene, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2828.	39204300	Plate/foil/strip/sheet/film of PVC, not reinforced, laminated, supported or similarly combined with other materials, non-cellular containing by weight e”6% of plasticisers
2829.	39204900	Plate/foil/strip/sheet/film of PVC, not reinforced, laminated, supported or similarly combined with other materials, non-cellular containing by weight <<6% of plasticisers
2830.	39205100	Plate/foil/strip/sheet/film of polymethyl methacrylate, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2831.	39205900	Plate/foil/strip/sheet/film of other acrylic polymers, not reinforced, laminated, supported or similarly combined with other materials, non-cellular, nes
2832.	39206100	Plate/foil/strip/sheet/film of polycarbonates, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2833.	39206200	Plate/foil/strip/sheet/film of polyethylene terephthalate, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2834.	39206300	Plate/foil/strip/sheet/film of unsaturated polyesters, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2835.	39206900	Plate/foil/strip/sheet/film of other polyesters, not reinforced, laminated, supported or similarly combined with other materials, non-cellular, nes
2836.	39207100	Plate/foil/strip/sheet/film of regenerated cellulose, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2837.	39207300	Plate/foil/strip/sheet/film of cellulose acetate, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2838.	39207900	Plate/foil/strip/sheet/film of other cellulose derivatives, no reinforced, laminated, supported or similarly combined with other materials, non-cellular, nes
2839.	39209100	Plate/foil/strip/sheet/film of polyvinyl butyral, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2840.	39209200	Plate/foil/strip/sheet/film of polyamides, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2841.	39209300	Plate/foil/strip/sheet/film of amino-resins, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2842.	39209400	Plate/foil/strip of phenolic resins, not reinforced, laminated, supported or similarly combined with other materials, non-cellular
2843.	39209910	Plate/foil/strip/sheet/film of polytetrafluoroethylene, not reinforced, laminated, supported or similarly combined with other materials, non-cellular, nes
2844.	39209990	Plate/foil/strip/sheet/film of other plastics, not reinforced, laminated, supported or similarly combined with other materials, non-cellular, nes
2845.	39211100	Cellular plates, strips, sheet, film of polymers of styrene
2846.	39211210	Cellular plates, strips, sheet, film of PVC combined with textile fabrics
2847.	39211290	Cellular plates, strips, sheet, film of PVC, nes
2848.	39211310	Cellular plates, strips, sheet, film of polyurethanes with textile fabrics
2849.	39211390	Cellular plates, strips, sheet, film of polyurethanes, nes
2850.	39211400	Cellular plates, strips, sheet, film of regenerated cellulose
2851.	39211910	Cellular plates, strips, sheet, film of other plastics with textile fabrics
2852.	39211990	Cellular plates, strips, sheet, film of plastics, nes
2853.	39219020	Plates, sheets of polyethylene with glass fibres
2854.	39219030	Plates, sheets, coils of polyisobutylene with man-made felt
2855.	39219090	Other plates, strips, sheet, film of plastics, nes
2856.	39221000	Baths, shower-baths & wash-basins, of plastics
2857.	39222000	Lavatory seats & covers of plastics
2858.	39229000	Bidets, lavatory pans & other sanitary ware of plastics, nes
2859.	39231000	Boxes, cases, crates & similar articles of plastics
2860.	39232100	Sacks & bags (incl. cones) of polymers of ethylene
2861.	39232900	Sacks & bags (incl. cones) of other plastics (excl. ethylene)
2862.	39233000	Carboys, bottles, flasks & similar articles of plastics
2863.	39234000	Spools, cops, bobbins & similar supports of plastics
2864.	39235000	Stoppers, lids, caps & other closures of plastics
2865.	39239000	Articles for conveyance or packing of goods, of plastics, nes
2866.	39241000	Tableware & kitchenware of plastics
2867.	39249000	Household & toilet articles of plastics, nes
2868.	39251000	Reservoirs, tanks, vats & similar containers, capacity 300 L, of plastics
2869.	39252000	Doors, windows & their frames & thresholds for doors, of plastics
2870.	39253000	Shutters, blinds & similar articles & parts thereof, of plastics
2871.	39259000	Builders’ ware of plastics, nes
2872.	39261000	Office or school supplies of plastics
2873.	39262011	Gloves, mittens and mitts, of poly (vinyl chloride)
2874.	39262019	Other gloves, mittens and mitts
2875.	39262090	Articles of apparel & clothing accessories of plastics
2876.	39263000	Fittings for furniture, coachwork or the like of plastics
2877.	39264000	Statuettes & other ornamental articles of plastics
2878.	39269010	Machine or instruments parts of plastics
2879.	39269090	Articles of plastics, nes
2880.	40013000	Balata, gutta-percha, guayule, chicle & similar gums, in primary forms or in plates, sheets or strip
2881.	40021110	Latex of carboxylated styrene-butadiene rubber (XSBR)
2882.	40021190	Latex of styrene-butadiene or carboxylated styrene-buta
2883.	40021911	SBR, not worked, in primary forms
2884.	40021912	SBR, oil-filled, in primary forms
2885.	40021913	SBR, thermo-plasticated, in primary forms
2886.	40021914	SBR, oil-filled and thermo-plasticated, in primary forms
2887.	40021919	Styrene-butadiene/carboxylated styrene-butadiene rubber, nes in primary forms
2888.	40021990	Styrene-butadiene/carboxylated styrene-butadiene rubber, plate/strip
2889.	40022010	Butadiene rubber, in primary forms
2890.	40022090	Butadiene rubber, in plates, sheets or strips
2891.	40023110	Isobutene-isoprene rubber, in primary forms
2892.	40023190	Isobutene-isoprene rubber, in plates, sheets or strips
2893.	40023910	Halo-isobutene-isoprene rubber, in primary forms
2894.	40023990	Halo-isobutene-isoprene rubber, in plates, sheets or strips
2895.	40024100	Latex of chloroprene (chlorobutadiene) rubber
2896.	40024910	Chloroprene rubber, in primary forms
2897.	40024990	Chloroprene rubber, in plates, sheets or strips
2898.	40025100	Latex of acrylonitrile-butadiene rubber
2899.	40025910	Acrylonitrile-butadiene rubber, in primary forms
2900.	40025990	Acrylonitrile-butadiene rubber, in plates, sheets or strips
2901.	40026010	Isoprene rubber, in primary forms
2902.	40026090	Isoprene rubber, in plates, sheets or strips
2903.	40027010	Ethylene-propylene-non-conjugated diene rubber, in primary forms
2904.	40027090	Ethylene-propylene-non-conjugated diene rubber, plates or strips
2905.	40028000	Mixtures of any product of 40.01 with any product of 40.02
2906.	40029100	Latex of synthetic rubber, nes
2907.	40029911	Synthetic rubber, in primary forms, nes
2908.	40029919	Synthetic rubber, in plates, sheets or strips, nes
2909.	40029990	Factices derived from oils
2910.	40030000	Reclaimed rubber in primary forms or in plates, sheets or strip
2911.	40040000	Waste, parings & scrap of rubber (excl. hard rubber) & powders & granules obtained therefrom
2912.	40051000	Rubber compounded with carbon black or silica, unvulcanised
2913.	40052000	Rubber solutions; dispersions, unvulcanised, nes
2914.	40059100	Plates, sheets & strip of unvulcanised, compounded rubber, nes
2915.	40059900	Compounded rubber, unvulcanised, in primary forms
2916.	40061000	Camel-back strips for retreading rubber tyres
2917.	40069010	Forms of unvulcanised rubber, nes
2918.	40069020	Other articles of unvulcanised rubber, nes
2919.	40070000	Vulcanised rubber thread & cord
2920.	40081100	Plates, sheets & strip of cellular vulcanised rubber
2921.	40081900	Rods & profile shapes of cellular vulcanised rubber, nes
2922.	40082100	Plates, sheets & strip of non-cellular, vulcanised rubber (excl. hard)
2923.	40082900	Rods & profile shapes of non-cellular, vulcanised rubber (excl. hard)
2924.	40091100	Tubes, pipes, hoses of vulcanised rubber, not reinforced or otherwise combined with other materials, without fittings
2925.	40091200	Tubes, pipes, hoses of vulcanised rubber, not reinforced or otherwise combined with other materials, with fittings
2926.	40092100	Tubes, pipes, hoses of vulcanised rubber, reinforced or otherwise combined only with metal, without fittings
2927.	40092200	Tubes, pipes, hoses of vulcanised rubber, reinforced or otherwise combined only with metal, with fittings
2928.	40093100	Tubes, pipes, hoses of vulcanised rubber, reinforced or otherwise combined only with textile materials, without fittings
2929.	40093200	Tubes, pipes, hoses of vulcanised rubber, reinforced or otherwise combined only with textile materials, with fittings
2930.	40094100	Tubes, pipes, hoses of vulcanised rubber, reinforced or otherwise combined with other materials nes, without fittings
2931.	40094200	Tubes, pipes, hoses of vulcanised rubber, reinforced or otherwise combined with other materials nes, with fittings
2932.	40101100	Conveyor belts or beltings of vulcanised rubber, reinforced with metal
2933.	40101200	Conveyor belts or beltings of vulcanised rubber, reinforced with textiles
2934.	40101900	Conveyor belts or beltings of vulcanised rubber, nes
2935.	40103100	Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60cm but not exceeding 180cm
2936.	40103200	Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60cm but not exceeding 180cm
2937.	40103300	Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240cm
2938.	40103400	Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180cm but not exceeding 240cm
2939.	40103500	Endless synchronous belts, of an outside circumference exceeding 60cm but not exceeding 150cm
2940.	40103600	Endless synchronous belts, of an outside circumference exceeding 150cm but not exceeding 198cm
2941.	40103900	Transmission belts/belting of vulcanised rubber, nes
2942.	40111000	New pneumatic tyres, of rubber of a kind used on motor cars
2943.	40112000	New pneumatic tyres, of rubber of a kind used on buses or lorries
2944.	40113000	New pneumatic tyres, of rubber for aircraft
2945.	40114000	New pneumatic tyres, of rubber of a kind used on motorcycles
2946.	40115000	New pneumatic tyres, of rubber of a kind used on bicycles
2947.	40116100	New pneumatic tyres, of rubber, nes, of herring-bone or similar tread, of a kind used on agricultural or forestry vehicles and machines
2948.	40116200	New pneumatic tyres, of rubber, nes, of herring-bone or similar tread, of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61cm
2949.	40116300	New pneumatic tyres, of rubber, nes, of herring-bone or similar tread, of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61cm
2950.	40116900	New pneumatic tyres, of rubber, of herring-bone or similar tread, nes
2951.	40119200	New pneumatic tyres, of rubber, nes, (excl. of herring-bone or similar tread), of a kind used on agricultural or forestry vehicles and machines
2952.	40121100	Retreaded tyres of rubber, of a kind used on motor cars (including station wagons and racing cars)
2953.	40121200	Retreaded tyres of rubber, of a kind used on buses or lorries
2954.	40121300	Retreaded tyres of rubber, of a kind used on aircraft
2955.	40121900	Retreaded tyres of rubber, nes
2956.	40129010	Solid/cushion rubber tyres, etc., used on aircraft
2957.	40129020	Solid/cushion rubber tyres, etc., used on automobiles
2958.	40129090	Solid/cushion rubber tyres, etc., nes
2959.	40131000	Inner tubes, of rubber of a kind used on motor cars, buses or lorries
2960.	40132000	Inner tubes, of rubber of a kind used on bicycles
2961.	40139010	Inner tubes, of rubber, used on aircraft
2962.	40139090	Inner tubes, of rubber, nes
2963.	40141000	Sheath contraceptives
2964.	40149000	Hygienic or pharmaceutical articles of vulcanised rubber, nes
2965.	40151100	Surgical gloves
2966.	40151900	Gloves of vulcanised rubber (excl. surgical gloves)
2967.	40159010	Vulcanised rubber apparel & clothing accessories, for medical use
2968.	40159090	Vulcanised rubber apparel & clothing accessories, nes
2969.	40161010	Machine parts/components of vulcanised cellular rubber
2970.	40161090	Articles of vulcanised cellular rubber, nes
2971.	40169100	Floor coverings & mats of vulcanised rubber
2972.	40169200	Erasers of vulcanised rubber
2973.	40169310	Gaskets, washers/seals of vulcanised rubber for machines
2974.	40169390	Gaskets, washers & other seals of vulcanised rubber, other than for machines nes
2975.	40169400	Boat or dock fenders, of vulcanised rubber
2976.	40169500	Inflatable articles, of vulcanised rubber, nes
2977.	40169910	Parts or components of vulcanised rubber for machine, nes
2978.	40169990	Articles of vulcanised rubber, nes
2979.	40170010	Hard rubber in all forms; waste and scrap
2980.	40170020	Articles of hard rubber
2981.	41012011	Whole hides and skins of bovine animals, of a weight per skin not exceeding 8kg when simply dried, 10kg when dry-salted, or 16kg when fresh, wet-salted or otherwise preserved, have undergone a reversible tanning process
2982.	41012019	Other whole hides and skins of bovine animals, of a weight per skin not exceeding 8kg when simply dried, 10kg when dry-salted, or 16kg when fresh, wet-salted or otherwise preserved
2983.	41012020	Whole hides and skins of equine animals, of a weight per skin not exceeding 8kg when simply dried, 10kg when dry-salted, or 16kg when fresh, wet-salted or otherwise preserved
2984.	41015011	Whole hides and skins of bovine animals, of a weight exceeding 16kg, not tanned, parchment-dressed or further prepared, whether or not dehaired or split, have undergone a tanning which is reversible
2985.	41015019	Whole hides and skins of bovine animals, of a weight exceeding 16kg, not tanned, parchment-dressed or further prepared, whether or not dehaired or split, excl. have undergone a tanning which is reversible
2986.	41015020	Whole hides and skins of equine animals, of a weight exceeding 16kg, not tanned, parchment-dressed or further prepared, whether or not dehaired or split
2987.	41019011	Butts, bends and bellies and the other hides and skins of bovine animals, not tanned, parchment-dressed or further prepared, whether or not dehaired or split, have undergone a tanning which is reversible
2988.	41019019	Butts, bends and bellies and the other hides and skins of bovine animals, not tanned, parchment-dressed or further prepared, whether or not dehaired or split, excl. have undergone a tanning which is reversible
2989.	41019020	Butts, bends and bellies and the other hides and skins of equine animals, not tanned, parchment-dressed or further prepared, whether or not dehaired or split
2990.	41021000	Raw skins of sheep or lambs
2991.	41022110	Raw skins of sheep or lambs, pickled, but not tanned, parchment-dressed or further prepared, without wool on, have undergone a tanning which is reversible
2992.	41022190	Raw skins of sheep or lambs, pickled, but not tanned, parchment-dressed or further prepared, without wool on, excl. have undergone a tanning which is reversible
2993.	41022910	Raw skins of sheep or lambs, fresh, or salted, dried, limed or otherwise preserved (excl. pickled), without wool on, have undergone a tanning which is reversible
2994.	41022990	Raw skins of sheep or lambs, fresh, or salted, dried, limed or otherwise preserved, without wool on, nes
2995.	41032000	Hides and skins of reptiles, fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared, whether or not dehaired or split
2996.	41033000	Hides and skins of swine, fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared, whether or not dehaired or split
2997.	41039011	Dried hides and skins of goats, have undergone a reversible tanning process
2998.	41039019	Dried hides and skins of goats other than those have undergone a reversible tanning process
2999.	41039021	Other hides and skins of goats or of kids, which have undergone a reversible tanning process
3000.	41039029	Other hides and skins of goats or of kids other than those have undergone a reversible tanning process
3001.	41039090	Other raw hides and skins, other than those of reptiles, swine and goats
3002.	41041111	Chrome-tanned bovine leather (wet blue skin leather), full grains, unsplit, or grain splits, not further prepared
3003.	41041119	Bovine leather, wet state other than wet-blue, full grains, unsplit, or grain splits, not further prepared
3004.	41041120	Equine leather, wet state, full grains, unsplit, or grain splits, not further prepared
3005.	41041911	Wet blue bovine leather, not further prepared, nes
3006.	41041919	Bovine leather, wet state other than wet-blue, nes, not further prepared
3007.	41041920	Equine leather, wet state, not further prepared, nes
3008.	41044100	Bovine or equine leather, without hair on, dry state (crust), full grains, unsplit, or grain splits, not further prepared
3009.	41044910	Bovine or equine leather, without hair on, dry state (crust), not further prepared, for machinery belting, nes
3010.	41044990	Bovine or equine leather, without hair on, dry state (crust), not further prepared, nes
3011.	41051010	Wet-blue sheep or lamb skin leather, without wool on, but not further prepared, whether or not split
3012.	41051090	Sheep or lamb skin leather, in the wet state other than wet-blue, without wool on, but not further prepared, whether or not split
3013.	41053000	Sheep or lamb skin leather, in the dry state (crust), without wool on, but not further prepared, whether or not split
3014.	41062100	Goat or kid skin leather, in the wet state (incl. wet-blue), without hair on, but not further prepared, whether or not split
3015.	41062200	Goat or kid skin leather, in the dry state (crust), without hair on, but not further prepared, whether or not split
3016.	41063110	Wet-blue swine leather, without hair on, but not further prepared, whether or not split
3017.	41063190	Swine leather, wet state other than wet-blue, without hair on, but not further prepared, whether or not split
3018.	41063200	Swine leather, dry state (crust), without hair on, but not further prepared, whether or not split
3019.	41064000	Leather of reptiles, tanned or crust, without hair on, but not further prepared, whether or not split
3020.	41069100	Leather of animals nes, in the wet state (incl. wet-blue), without hair on, but not further prepared, whether or not split
3021.	41069200	Leather of animals nes, in the dry state (crust), without hair on, but not further prepared, whether or not split
3022.	41071120	Leather further prepared after tanning or crusting, including parchment-dressed leather, of equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, full grains, unsplit
3023.	41071220	Leather further prepared after tanning or crusting, including parchment-dressed leather, of equine animals, without hair on, other than leather of heading 41.14, whole hides and skins, grain splits
3024.	41071910	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14, whole hides and skins, for machinery belt
3025.	41079100	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14, other than whole hides and skins, full grains
3026.	41079200	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14, other than whole hides and skins, grains
3027.	41079910	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14, other than whole hides and skins, for mac
3028.	41079990	Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14, other than whole hides and skins, nes
3029.	41120000	Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14
3030.	41131000	Leather further prepared after tanning or crusting, including parchment-dressed leather, of goats or kids, without wool or hair on, whether or not split, other than leather of heading 41.14
3031.	41132000	Leather further prepared after tanning or crusting, including parchment-dressed leather, of swine, without wool or hair on, whether or not split, other than leather of heading 41.14
3032.	41133000	Leather further prepared after tanning or crusting, including parchment-dressed leather, of reptiles, without wool or hair on, whether or not split, other than leather of heading 41.14
3033.	41139000	Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals nes, without wool or hair on, whether or not split, other than leather of heading 41.14
3034.	41141000	Chamois (incl. combination chamois) leather
3035.	41152000	Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, power and flour
3036.	42010000	Saddlery and harness for any animal (incl. traces, leads, knees pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material
3037.	42021110	Trunks and suitcases with outer surface of leather, of composition leather or of patent leather
3038.	42021190	Vanity-cases, executive-cases, brief-cases, school satchels and similar containers nes, with outer surface of leather, of composition leather or of patent leather
3039.	42021210	Trunks and suitcases with outer surface of plastics or textile materials

3040.	42021290	Vanity-cases, executive-cases, brief-cases, school satchels and similar containers nes, with outer surface of plastics or of textile materials
3041.	42021900	Trunks, suitcases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers, nes (for example, with outer surface of vulcanised fibre or of paperboard)
3042.	42022100	Handbags, whether or not with shoulder strap, incl. those without handle, with outer surface of leather, of composition leather or of patent leather
3043.	42022200	Handbags, whether or not with shoulder strap, incl. those without handle, with outer surface of plastic sheeting or of textile materials
3044.	42022900	Handbags, whether or not with shoulder strap, incl. those without handle, nes (for example, with outer surface of vulcanised fibre or of paperboard)
3045.	42023100	Articles of a kind normally carried in the pocket or handbag, with outer surface of leather, of composition leather or of patent leather
3046.	42023200	Articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting or of textile materials
3047.	42023900	Articles of a kind normally carried in the pocket or handbag, nes (for example, with outer surface of vulcanised fibre or of paperboard)
3048.	42029100	Tool bags, cutlery cases and containers nes, with outer surface of leather, of composition leather or of patent leather
3049.	42029200	Tool bags, cutlery cases and containers nes, with outer surface of plastic sheeting or of textile materials
3050.	42029900	Tool bags, cutlery cases and containers nes, (for example, with outer surface of vulcanised fibre or of paperboard)
3051.	42031000	Articles of apparel of leather, of leather or of composition leather
3052.	42032100	Gloves, mittens and mitts, specially designed for use in sports, of leather or of composition leather
3053.	42032910	Working gloves, of leather or of composition leather
3054.	42032990	Gloves, mittens and mitts, nes, of leather or of composition leather
3055.	42033010	Belts of leather or composition leather
3056.	42033020	Bandoliers of leather or composition leather
3057.	42034000	Clothing accessories, of leather or of composition leather, nes
3058.	42050010	Cover of seat of leather or composition leather
3059.	42050020	Other articles of leather or of composition leather of a kind used in machinery or mechanical appliances or for other technical uses
3060.	42050090	Other articles of leather or composition leather
3061.	42060000	Articles of gut (other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons
3062.	43011000	Raw furskins of mink, whole, with or without head, tail or paws
3063.	43013000	Raw furskins 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
3064.	43016000	Raw furskins of fox, whole, with or without head, tail or paws
3065.	43018010	Raw furskins of rabbit or hare, whole, with or without head, tail or paws
3066.	43018090	Raw furskins, nes, with or without head, tail or paws
3067.	43019010	Weasel tails
3068.	43019090	Heads, tails, paws & other pieces or cuttings, suitable for furriers’ use, nes
3069.	43021100	Tanned or dressed whole skins of mink, with or without head, tail or paws, not assembled
3070.	43021910	Tanned or dressed whole skins of grey squirrel, ermine, marten, fox, otter, marmot and lynx, with or without head, tail or paws, not assembled

3071.	43021920	Tanned or dressed whole skins of rabbit or hare, with or without head, tail or paws, not assembled
3072.	43021930	Tanned or dressed whole skins of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, with or without head, tail or paws, not assembled
3073.	43021990	Tanned or dressed whole skins, nes, with or without head, tail or paws, not assembled
3074.	43022000	Tanned or dressed heads, tails, paws & other pieces or cuttings, not assembled
3075.	43023010	Tanned or dressed whole skins and pieces or cutting thereof, of grey squirrel, ermine, marten, fox, otter, marmot and lynx, assembled
3076.	43023090	Tanned or dressed whole skins and pieces or cutting thereof, nes, assembled
3077.	43031010	Articles of apparel of furskin
3078.	43031020	Clothing accessories of furskin
3079.	43039000	Articles of furskin, nes
3080.	43040010	Artificial fur
3081.	43040020	Articles of artificial fur
3082.	44011000	Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms
3083.	44012100	Coniferous wood in chips or particles
3084.	44012200	Non-coniferous wood in chips or particles
3085.	44013100	Wood pellets
3086.	44013900	Sawdust, wood waste and scrap (whether or not agglomerated in logs, briquettes, pellets or similar forms)
3087.	44021000	Wood charcoal of bamboo (including shell or nut charcoal), whether or not agglomerated
3088.	44029000	Wood charcoal (including shell or nut charcoal) other than those of bamboo, whether or not agglomerated
3089.	44031000	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, treated with paint, stains, creosote or other preservatives
3090.	44032010	Korean pine and Mongolian scotch pine wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3091.	44032020	White pine wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3092.	44032030	Radiata pine wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3093.	44032040	Larch wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3094.	44032090	Other coniferous wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3095.	44034100	Dark Red Meranti, Light Red Meranti and Meranti Bakau wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3096.	44034910	Teak wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3097.	44034920	Okoume wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3098.	44034930	Dipterocarpus spp. keruing wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3099.	44034940	Kapur wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3100.	44034950	Intsia wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3101.	44034960	Koompassia ssp. wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3102.	44034970	Anisopter wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3103.	44034990	Specified tropical wood in the rough, nes, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3104.	44039100	Oak (Quercus spp.) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3105.	44039200	Beech (Fagus spp.) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3106.	44039910	Nan mu (Phoebe) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3107.	44039920	Camphor wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3108.	44039930	Rosewood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3109.	44039940	Kiri (Paulownia) wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3110.	44039950	Ash wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3111.	44039960	North american hard wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3112.	44039980	Other temperate non-coniferous not specified, wood in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3113.	44039990	Wood, nes, in the rough, whether or not stripped of bark or sapwood, or roughly squared, excl. treated with preservatives
3114.	44041000	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; chipwood and the like, coniferous
3115.	44042000	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; chipwood and the like, non-coniferous
3116.	44050000	Wood wool; wood flour
3117.	44061000	Railway or tramway sleepers (cross-ties) of wood, not impregnated
3118.	44069000	Railway or tramway sleepers (cross-ties) of wood, impregnated
3119.	44071010	Korean pine and Mogolian scotch pine
3120.	44071020	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, white pine
3121.	44071030	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, reiata pine
3122.	44071040	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, douglas fir
3123.	44071090	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, other coniferous
3124.	44072100	Mahogany sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or fingerjoined, of a thickness exceeding 6mm
3125.	44072200	Virola, Imbuia and Balsa, sawn or chipped lengthwise, sliced or peeled, whether or not planned, sanded or fingerjoined, of a thickness exceeding 6 mm
3126.	44072500	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, Dark Red Meranti, Light Red Meranti and Meranti Bakau
3127.	44072600	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan
3128.	44072700	Sapelli sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or fingerjoined, of a thickness exceeding 6mm
3129.	44072800	Iroko sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or fingerjoined, of a thickness exceeding 6mm
3130.	44072910	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, teak wood
3131.	44072920	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, acajou, sapele
3132.	44072930	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, merban
3133.	44072990	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, specified tropical woods nes
3134.	44079100	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, Oak (Quercus spp.) wood
3135.	44079200	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, Beech (Fagus spp.) wood
3136.	44079300	Thick panel of maple (Acer spp.)
3137.	44079400	Thick panel of cherry (Primus spp.)
3138.	44079500	Thick panel of ash (Fraxinus spp.)
3139.	44079910	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, Nan mu, Camphor wood or Rosewood
3140.	44079920	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, Paulownia wood
3141.	44079930	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, North American hard wood
3142.	44079980	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, other temperate non-coniferous wood
3143.	44079990	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6mm, wood nes
3144.	44081019	Coniferous wood veneer sheets, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, other than of laminated wood of plywood
3145.	44081020	Coniferous wood sheets for plywood, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm

3146.	44081090	Coniferous wood nes, sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm
3147.	44083119	Dark Red Meranti, Light Red Meranti and Meranti Bakau wood veneer sheets, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, other than of laminated wood of plywood
3148.	44083120	Dark Red Meranti, Light Red Meranti and Meranti Bakau wood sheets for plywood, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm
3149.	44083190	Other Dark Red Meranti, Light Red Meranti and Meranti Bakau, sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm
3150.	44083919	Specified tropical woods nes veneer sheets, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, other than of laminated wood of plywood
3151.	44083920	Specified tropical wood nes sheets for plywood, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm
3152.	44083990	Specified tropical wood nes, sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm
3153.	44089012	Wood nes veneer sheets, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, of temperate non-coniferous wood
3154.	44089019	Wood nes veneer sheets, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, other than of laminated wood of plywood
3155.	44089021	Wood sheets for plywood, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, of temerate non-coniferous wood
3156.	44089029	Wood sheets for plywood, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, of other wood
3157.	44089091	Wood, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, of temerate non-coniferous wood
3158.	44089099	Wood, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6mm, of other wood
3159.	44091010	Floor board strips of coniferous
3160.	44091090	Other coniferous wood (incl. strips and friezes for parquet flooring, not assembled), continuously shaped (tongues, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces
3161.	44092110	Floor board strips of bamboo
3162.	44092190	Bamboo continuously shaped along any of its “edges, ends or faces, whether or not planed, sanded or end-joined”
3163.	44092910	Floorboard strips of non-coniferous other than those of bamboo
3164.	44092990	Non-conferous other than bamboo along any of its “edges, ends or faces, whether or not planed, sanded or end-joined”
3165.	44121099	Other laminated panels of bamboo
3166.	44123900	Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6mm thickness
3167.	44129499	Other blockboard, laminboard and battenboard with at
3168.	44129999	Other laminated wood panels
3169.	44130000	Densified wood, in blocks, plates, strips or profile shapes
3170.	44151000	Cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood
3171.	44182000	Doors and their frames and thresholds, of wood
3172.	44184000	Shuttering for concrete constructional work, of wood
3173.	44185000	Shingles and shakes, of wood

3174.	44186000	Posts and shakes
3175.	44187100	Assembled flooring panels for mosaic floors
3176.	44187210	Assembled flooring panels of bamboos, multilayer
3177.	44187290	Other assembled flooring panels, multilayer
3178.	44187910	Assembled flooring panels of bamboos, other than multilayer and for mosaic floors
3179.	44187990	Other assembled flooring panels, other than multilayer and for mosaic floors
3180.	44189010	Builders’ joinery and carpentry of bamboo, incl. cellular bamboo panels
3181.	44189090	Builders’ joinery and carpentry of wood, nes, incl. cellular wood panels
3182.	44190031	One-time chopsticks, of wood
3183.	44190032	One-time chopsticks, of bamboos
3184.	44190091	Tableware and kitchenware, of bamboos, nes
3185.	44190099	Tableware and kitchenware, of wood other than bamboo, nes
3186.	44201011	Wood carvings
3187.	44201012	Bamboo carvings
3188.	44201020	Wooden fans
3189.	44201090	Statuettes and other ornaments, of wood, nes
3190.	44209010	Wood marquetry and inlaid wood
3191.	44209090	Caskets and cases for jewellery or cutlery, and similar articles, of wood; wooden articles or furniture not falling in Chapter 94
3192.	44211000	Clothes hangers of wood
3193.	44219010	Wooden spools, cops, bobbins, sewing thread reels and the like
3194.	44219021	Round picks and sticks, sticks for ice-sucker, spatwlas and similar one-time articles, of wood
3195.	44219022	Round picks and sticks, sticks for ice-sucker, spatwlas and similar one-time articles, of bamboos
3196.	44219090	Articles of wood, nes
3197.	45011000	Natural cork, raw or simply prepared
3198.	45019010	Waste cork
3199.	45019020	Crushed, granulated or ground cork
3200.	45020000	Natural cork, debarked or roughly squared, or in rectangular (incl. square) blocks, plates, sheets or strip (incl. sharp-edged blanks for corks or stoppers)
3201.	45031000	Corks and stoppers of natural cork
3202.	45039000	Articles of natural cork, nes
3203.	45041000	Blocks, plates, sheets or strip; tiles of any shape; solid cylinders (incl. discs), of agglomerated cork (with or without a binding substance)
3204.	45049000	Agglomerated cork and articles of agglomerated cork, nes
3205.	46012100	Mats, matting and screens of bamboo
3206.	46012200	Mats, matting and screens of ratten
3207.	46012911	Mats, matting and screens of rush
3208.	46012919	Mats, matting and screens of other grass or straw
3209.	46012921	Screens of reed
3210.	46012929	Mats and matting of reed
3211.	46012990	Mats, matting and screens of other vegetable materials
3212.	46019210	Plaits and similar products of bamboo, whether or not assembled into strips
3213.	46019290	Other plaits and similar products of bamboo
3214.	46019310	Plaits and similar products of rattan, whether or not assembled into strips
3215.	46019411	Plaits of straws
3216.	46019419	Other similar products like plaits of straws
3217.	46019491	Other plaits and similar products of plaiting materials, whether or not assembled into strips
3218.	46019499	Plaits and similar products of plaiting materials other than bamboo and rattan
3219.	46019910	Plaits & similar products of plaiting materials, whether or not assembled into strips, of non-vegetable plaiting materials
3220.	46019990	Plaits materials, plaits and similar products of plaiting materials, bond together in parallel strands or woven, in sheet form, whether or not being finished articles, of non-vegetable plaiting materials
3221.	46021100	Basketwork, wickerwork and other articles of bamboo
3222.	46021200	Basketwork, wickerwork and other articles of ratten
3223.	46021910	Basketwork, wickerwork and other articles of grass or straw
3224.	46021920	Basketwork, wickerwork and other articles of maize-shuck
3225.	46021930	Basketwork, wickerwork and other articles of osier
3226.	46021990	Basketwork, wickerwork and other articles of other vegetable materials
3227.	46029000	Basketwork, wickerwork and other articles, of other non-vegetable plaiting materials; articles of loofah
3228.	47010000	Mechanical wood pulp
3229.	47020000	Chemical wood pulp, dissolving grades
3230.	47031100	Unbleached coniferous chemical wood pulp, soda or sulphate, other than dissolving grades
3231.	47031900	Unbleached non-coniferous chemical wood pulp, soda or sulphate, other than dissolving grades
3232.	47032100	Semi-bleached or bleached coniferous chemical wood pulp, soda or sulphate, other than dissolving grades
3233.	47032900	Semi-bleached or bleached non-coniferous chemical wood pulp, soda or sulphate, other than dissolving grades
3234.	47041100	Unbleached coniferous chemical wood pulp, sulphite, other than dissolving grades
3235.	47041900	Unbleached non-coniferous chemical wood pulp, sulphite, other than dissolving grades
3236.	47042100	Semi-bleached or bleached coniferous chemical wood pulp, sulphite, other than dissolving grades
3237.	47042900	Semi-bleached or bleached non-coniferous chemical wood pulp, sulphite, other than dissolving grades
3238.	47050000	Semi-chemical wood pulp
3239.	47061000	Cotton linters pulp
3240.	47062000	Pulp of fibres derived from recovered (waste and scrap) paper or paperboard
3241.	47063000	Pulps of bamboo
3242.	47069100	Mechanical pulp of fibrous cellulosic material, nes
3243.	47069200	Chemical pulp of fibrous cellulosic material, nes
3244.	47069300	Other pulps of fibres obtained by a combination of mechanical and chemical process
3245.	47071000	Recovered (waste and scrap) unbleached kraft paper or paperboard or of corrugated of paper or paperboard
3246.	47072000	Recovered (waste and scrap) paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
3247.	47073000	Recovered (waste and scrap) paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
3248.	47079000	Recovered (waste and scrap) paper or paperboard, nes, incl. unsorted waste and scrap
3249.	48185000	Articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
3250.	48193000	Sacks and bags, having a base of a width e”40cm of paper
3251.	48204000	Manifold business forms and interleaved carbon sets, of paper
3252.	48236100	Trays, dishes, plates, cups and the like, of bamboo
3253.	48236900	Trays, dishes, plates, cups and the like, other than those of bamboo
3254.	48239020	Joss paper and the like
3255.	48239030	Paper fans
3256.	49011000	Printed books, brochures, leaflets and similar printed matter, in single sheets, whether or not folded
3257.	49019100	Dictionaries and encyclopaedias, and serial instalments thereof
3258.	49019900	Printed books, brochures, leaflets and similar printed matter, nes
3259.	49021000	Newspapers, journals and periodicals (whether or not illustrated or containing advertising material), appearing at least four times a week
3260.	49029000	Newspapers, journals and periodicals (whether or not illustrated or containing advertising material), appearing less than four times a week
3261.	49030000	Children’s picture, drawing or colouring books
3262.	49040000	Music, printed or in manuscript, whether or not bound or illustrated
3263.	49051000	Globes
3264.	49059100	Maps and hydrographic or similar charts of all kinds, printed, in book form
3265.	49059900	Maps and hydrographic or similar charts of all kinds, printed, nes
3266.	49060000	Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written text; photographic reproductions on sensitised paper and carbon copies of the foregoing
3267.	49070010	Unused postage stamps of current or new issue in the country to which they are destined
3268.	49070020	Banknotes
3269.	49070030	Stock, share or bond certificates and similar documents of title
3270.	49070090	Unused revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; cheque forms
3271.	49081000	Transfers (decalcomanias), vitrifiable
3272.	49089000	Transfers (decalcomanias), excl. vitrifiable
3273.	49090010	Printed or illustrated postcards
3274.	49090090	Printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
3275.	49100000	Calendars of any kind, printed, including calendar blocks
3276.	49111010	Trade advertising material, commercial catalogues and the like, no commercial value
3277.	49111090	Trade advertising material, commercial catalogues and the like, nes
3278.	49119100	Pictures, designs and photographs (printed matter)
3279.	49119910	Papery printed matter, nes
3280.	49119990	Printed matter, nes
3281.	50010010	Mulberry feeding silk-worm cocoons
3282.	50010090	Other silk-worm cocoons suitable for reeling
3283.	50020011	Plant reeled, steam filature silk
3284.	50020012	Home reeled, steam filature silk
3285.	50020013	Doupion, steam filature silk
3286.	50020019	Other steam filature silk, nes
3287.	50020020	Tussah silk
3288.	50020090	Other raw silk, nes
3289.	50030011	Cocoon, cocoon outer floss, waste silk ends and knub from reeling process
3290.	50030012	Garnetted stock
3291.	50030019	Other silk waste, not carded or combed
3292.	50030091	Silk stops
3293.	50030099	Other silk waste, carded or combed
3294.	50040000	Silk yarn (excl. spun from silk waste), not put up for retail sale
3295.	50050010	Yarn spun from noil, not put up for retail sale
3296.	50050090	Yarn spun from other silk waste, not put up for retail sale

3297.	50060000	Silk yarn, put up for retail sale; silk-worm gut
3298.	50071010	Unbleached or bleached woven fabrics of noil silk
3299.	50071090	Other woven fabrics of noil silk
3300.	50072011	Unbleached or bleached woven fabrics of mulberry silk, e”85% silk
3301.	50072019	Other woven fabrics of mulberry silk, containing e”85% silk
3302.	50072021	Unbleached or bleached woven fabrics of tussah silk, e”85% silk
3303.	50072029	Other woven fabrics of tussah silk, containing e”85% silk
3304.	50072031	Unbleached or bleached woven fabrics of silk waste, e”85% silk
3305.	50072039	Other woven fabrics of silk waste, containing e”85% silk
3306.	50072090	Other woven fabrics of silk, containing e”85% silk, nes
3307.	50079010	Unbleached or bleached woven fabrics, containing <<85% silk
3308.	50079090	Other woven fabrics, nes, containing <<85% silk
3309.	51021100	Hair of kashmir (cashmere) goats, not carded or combed
3310.	51021910	Fine rabbit and hare hair, not carded or combed
3311.	51021920	Fine goat hair, not carded or combed
3312.	51021930	Fine camel hair, not carded or combed
3313.	51021990	Other fine animal hair, not carded or combed, nes
3314.	51022000	Coarse animal hair, not carded or combed
3315.	51031090	Noils of fine animal hair, not garnetted stock
3316.	51032010	Other waste of wool, not garnetted stock
3317.	51032090	Other waste of fine animal hair, not garnetted stock
3318.	51033000	Waste of coarse animal hair
3319.	51040010	Garnetted stock of wool
3320.	51040090	Garnetted stock of fine or coarse animal hair
3321.	51053100	Cashmere goats hair, carded or combed
3322.	51053910	Rabbit and hare hair, carded or combed
3323.	51053921	Dehaired goatswool, carded or combed
3324.	51053929	Goatswool other than dehaired, carded or combed
3325.	51053990	Other fine animal hair, nes, carded or combed
3326.	51054000	Coarse animal hair, carded or combed
3327.	51061000	Yarn of carded wool, not put up for retail sale, with e”85% wool
3328.	51062000	Yarn of carded wool, not put up for retail sale, with <<85% wool
3329.	51071000	Yarn of combed wool, not put up for retail sale, with e”85% wool
3330.	51072000	Yarn of combed wool, not put up for retail sale, with <<85% wool
3331.	51081011	Carded cashmere yarn, containing 85% or more by weight
3332.	51081019	Other yarn of fine animal hair (carded or combed), not put up for retail sale, containing 85% or more by weight of fine animal hair
3333.	51081090	Carded yarn of fine animal hair, not put up for retail sale
3334.	51082011	Combed cashmere yarn, containing 85% or more by weight
3335.	51082019	Other yarn of fine animal hair (combed), not put up for retail sale, containing 85% or more by weight of fine animal hair
3336.	51082090	Combed yarn of fine animal hair, not put up for retail sale
3337.	51091011	Yarn of cashmere, containing 85% or more by weight put up for retail sale
3338.	51091019	Yarn of other wool or fine animal hair, containing 85% or more by weight put up for retail sale
3339.	51091090	Yarn, with e”85% wool or of fine animal hair, put up for retail sale
3340.	51099011	Other yarn of cashmere, put up for retail sale
3341.	51099019	Other yarn of other wool or fine animal hair, put up for retail sale
3342.	51099090	Yarn, with <<85% wool or of fine animal hair, put up for retail sale
3343.	51100000	Yarn of coarse animal hair or horsehair (incl. gimped horsehair yarn)
3344.	51111111	Woven fabrics of cashmere, containing 85% or more by weight, of a weight not exceeding 300g/3
3345.	51111119	Woven fabrics of carded fine animal hair, containing 85% or more by weight, of a weight not exceeding 300g/3
3346.	51111190	Woven fabrics, with e”85% carded wool or fine animal hair, d”300g/m²
3347.	51111911	Other woven fabrics of cashmere
3348.	51111919	Other woven fabrics of carded fine animal hair
3349.	51111990	Woven fabrics, with e”85% carded wool or fine animal hair, >300g/m²
3350.	51112000	Woven fabrics of carded wool, mixed with man-made filaments
3351.	51113000	Woven fabrics of carded wool, mixed with man-made staple fibres
3352.	51119000	Other woven fabrics of carded wool or carded fine animal hair, nes
3353.	51121100	Woven fabrics with e”85% combed wool or fine animal hair, d”200g/m²
3354.	51121900	Woven fabrics with e”85% combed wool or fine animal hair, >200g/m²
3355.	51122000	Woven fabrics of combed wool, mixed with man-made filaments
3356.	51123000	Woven fabrics of combed wool, mixed with man-made staple fibres
3357.	51129000	Woven fabrics of combed wool or of combed fine animal hair, nes
3358.	51130000	Woven fabrics of coarse animal hair or of horsehair
3359.	52021000	Yarn waste of cotton
3360.	52029100	Garnetted stock of cotton
3361.	52041100	Cotton sewing thread, with e”85% cotton, not put up for retail sale
3362.	52041900	Cotton sewing thread, with <<85% cotton, not put up for retail sale
3363.	52042000	Cotton sewing thread, put up for retail sale
3364.	52051100	Uncombed single cotton yarn, with e”85% cotton, nprs, d”14mn
3365.	52051200	Uncombed single cotton yarn, with e”85% cotton, nprs, >14mn but d”43mn
3366.	52051300	Uncombed single cotton yarn, with e”85% cotton, nprs, >43mn but d”52mn
3367.	52051400	Uncombed single cotton yarn, with e”85% cotton, nprs, >52mn but d”80mn
3368.	52051500	Uncombed single cotton yarn, with e”85% cotton, nprs, >80mn
3369.	52052100	Combed single cotton yarn, with e”85% cotton, nprs, d”14mn
3370.	52052200	Combed single cotton yarn, with e”85% cotton, nprs, >14mn but d”43mn
3371.	52052300	Combed single cotton yarn, with e”85% cotton, nprs, >43mn but d”52mn
3372.	52052400	Combed single cotton yarn, with e”85% cotton, nprs, >52mn but d”80mn
3373.	52052600	Combed single cotton yarn, with e”85% cotton, nprs, >80mn but d”94mn
3374.	52052700	Combed single cotton yarn, with e”85% cotton, nprs, >94mn but d”120mn
3375.	52052800	Combed single cotton yarn, with e”85% cotton, nprs, >120mn
3376.	52053200	Uncombed cabled cotton yarn, with e”85% cotton, nprs, > 14mn but d”43mn
3377.	52053300	Uncombed cabled cotton yarn, with e”85% cotton, nprs, >43mn but d”52mn
3378.	52053400	Uncombed cabled cotton yarn with e”85% cotton, nprs, >52mn but d”80mn
3379.	52053500	Uncombed cabled cotton yarn, with e”85% cotton, nprs, >80mn
3380.	52054100	Combed cabled cotton yarn, with e”85% cotton, nprs, d”14mn
3381.	52054200	Combed cabled cotton yarn, with e”85% cotton, nprs, >14mn but d”43mn
3382.	52054300	Combed cabled cotton yarn, with e”85% cotton, nprs, >43mn but d”52mn
3383.	52054400	Combed cabled cotton yarn, with e”85% cotton, nprs, >52mn but d”80mn
3384.	52054600	Combed cabled cotton yarn, with e”85% cotton, nprs, >80mn but d”94mn
3385.	52054700	Combed cabled cotton yarn, with e”85% cotton, nprs, >94mn but d”120mn
3386.	52054800	Combed cabled cotton yarn, with e”85% cotton, nprs, >120mn
3387.	52061200	Uncombed single cotton yarn, with <<85% cotton, nprs, >14mn but d”43mn
3388.	52061300	Uncombed single cotton yarn, with <<85% cotton, nprs, >43mn but d”52mn
3389.	52061400	Uncombed single cotton yarn, with <<85% cotton, nprs, >52mn but d”80mn
3390.	52061500	Uncombed single cotton yarn, with <<85% cotton, nprs, >80mn
3391.	52062100	Combed single cotton yarn, with <<85% cotton, nprs, d"14mn
3392.	52062200	Combed single cotton yarn, with <<85% cotton, nprs, >14mn but d”43mn
3393.	52062300	Combed single cotton yarn, with <<85% cotton, nprs, >43mn but d”52mn
3394.	52062400	Combed single cotton yarn, with <<85% cotton, nprs, >52mn but d”80mn
3395.	52062500	Combed single cotton yarn, with <<85% cotton, nprs, >80mn
3396.	52063100	Uncombed cabled cotton yarn with <<85% cotton, nprs, d"14mn
3397.	52063200	Uncombed cabled cotton yarn, with <<85% cotton, nprs, >14mn but d”43mn
3398.	52063300	Uncombed cabled cotton yarn, with <<85% cotton, nprs, >43mn but d”52mn
3399.	52063400	Uncombed cabled cotton yarn, with <<85% cotton, nprs, >52mn but d”80mn
3400.	52063500	Uncombed cabled cotton yarn, with <<85% cotton, nprs, >80mn
3401.	52064100	Combed cabled cotton yarn, with <<85% cotton, nprs, d"14mn
3402.	52064200	Combed cabled cotton yarn, with <<85% cotton, nprs, >14mn but d”43mn
3403.	52064300	Combed cabled cotton yarn, with <<85% cotton, nprs, >43mn but d”52mn
3404.	52064400	Combed cabled cotton yarn, with <<85% cotton, nprs, >52mn but d”80mn
3405.	52064500	Combed cabled cotton yarn, with <<85% cotton, nprs, >80mn
3406.	52071000	Cotton yarn (excl. sewing), put up for retail sale, with e”85% cotton
3407.	52079000	Cotton yarn (excl. sewing), put up for retail sale, with <<85% cotton
3408.	52081100	Unbleached plain cotton weave, with e”85% cotton, d”100g/m²
3409.	52081200	Unbleached plain cotton weave, e”85% cotton, >100g/m² but d”200g/m²
3410.	52081300	Unbleached 3 or 4-thread twill, with e”85% cotton, d”200g/m²
3411.	52081900	Unbleached woven cotton fabrics, nes, with e”85% cotton, d”200g/m²
3412.	52082100	Bleached plain cotton weave, with e”85% cotton, d”100g/m²
3413.	52082200	Bleached plain cotton weave, with e”85% cotton, >100g/m², d”200g/m²
3414.	52082300	Bleached 3 or 4-thread twill, with e”85% cotton, d”200g/m²
3415.	52082900	Bleached woven cotton fabrics, nes, with e”85% cotton, d”200g/m²
3416.	52083100	Dyed plain cotton weave, with e”85% cotton, d”100g/m²
3417.	52083200	Dyed plain cotton weave, with e”85% cotton, >100g/m², d”200g/m²
3418.	52083300	Dyed 3 or 4-thread twill (incl. cross twill), with e”85% cotton, d”200g/m²
3419.	52083900	Dyed woven cotton fabrics, with e”85% cotton, nes
3420.	52084100	Coloured plain cotton weave, with e”85% cotton, d”100g/m²
3421.	52084200	Coloured plain cotton weave, with e”85% cotton, >100g/m², d”200g/m²
3422.	52084300	Coloured 3 or 4-thread twill (incl. cross twill), with e”85% cotton
3423.	52084900	Coloured woven cotton fabrics, with e”85% cotton, nes
3424.	52085100	Printed plain cotton weave, with e”85% cotton, d”100g/m²
3425.	52085200	Printed plain cotton weave, with e”85% cotton, >100g/m², d”200g/m²
3426.	52085910	Printed fabrics, with e”85% cotton, 3-thread or 4-thread twill, including cross twill
3427.	52085990	Other printed fabrics, with e”85% cotton
3428.	52091100	Unbleached plain cotton weave, with e”85% cotton, >200g/m²
3429.	52091200	Unbleached 3 or 4-thread twill, with e”85% cotton, >200g/m²
3430.	52091900	Unbleached cotton fabrics, with e”85% cotton, >200g/m², nes
3431.	52092100	Bleached plain cotton weave, with e”85% cotton, >200g/m²
3432.	52092200	Bleached 3 or 4-thread twill, e”85% cotton, >200g/m²
3433.	52092900	Bleached woven cotton fabrics, with e”85% cotton, >200g/m², nes
3434.	52093100	Dyed plain cotton weave, with e”85% cotton, >200g/m²
3435.	52093200	Dyed 3 or 4-thread twill (inch cross twill), with e”85% cotton, >200g/m²
3436.	52093900	Dyed woven cotton fabrics, with e”85% cotton, >200g/m², nes
3437.	52094100	Coloured plain cotton weave, with e”85% cotton, >200g/m²
3438.	52094200	Denim, with e”85% cotton, >200g/m²
3439.	52094300	Other coloured 3 or 4-thread twill, with e”85% cotton, >200g/m²
3440.	52094900	Coloured woven cotton fabrics, with e”85% cotton, >200g/m²
3441.	52095100	Printed plain cotton weave, with e”85% cotton, >200g/m²
3442.	52095200	Printed 3 or 4-thread twill, with e”85% cotton, >200g/m²
3443.	52095900	Printed woven cotton fabrics, with e”85% cotton, >200g/m²
3444.	52101100	Unbleached plain cotton weave, with <<85% cotton, d"200g/m²
3445.	52101910	Unbleached woven fabrics, 3-thread or 4-thread twill, including cross twill, with <<85% cotton, d"200g/m²
3446.	52101990	Other unbleached fabrics of cotton, mixed mainly or solely with man-made fibres, with <<85% cotton, d"200g/m²
3447.	52102100	Bleached plain cotton weave, with <<85% cotton, d"200g/m²
3448.	52102910	Bleached woven fabrics, 3-thread or 4-thread twill, including cross twill, with <<85% cotton, d"200g/m²
3449.	52102990	Other bleached fabrics of cotton, mixed mainly or solely with man-made fibres, with <<85% cotton, d"200g/m²
3450.	52103100	Dyed plain cotton weave, with <<85% cotton, d"200g/m²
3451.	52103200	Dyed 3 or 4-thread twill, with <<85% cotton, d"200g/m²
3452.	52103900	Dyed woven cotton fabrics, nes, with <<85% cotton, d"200g/m²
3453.	52104100	Coloured plain cotton weave, with <<85% cotton, d"200g/m²
3454.	52104910	Woven fabrics of yarns of different colours, 3-thread or 4-thread twill, including cross twill, with <<85% cotton, d"200g/m²
3455.	52104990	Woven fabrics of yarns of different colours, mixed mainly or solely with man-made fibres, with <<85% cotton, d"200g/m²
3456.	52105100	Printed plain cotton weave, with <<85% cotton, d"200g/m²
3457.	52105910	Printed plain cotton weave, 3-thread or 4-thread twill, including cross twill, with <<85% cotton, d"200g/m²
3458.	52105990	Other printed plain cotton weave, mixed mainly or solely with man-made fibres, with <<85% cotton, d" 200g/m²
3459.	52111100	Unbleached plain cotton weave, with <<85% cotton, >200g/m²
3460.	52111200	Unbleached 3 or 4-thread twill, with <<85% cotton, >200g/m²
3461.	52111900	Unbleached woven cotton fabrics, nes, with <<85% cotton, >200g/m²
3462.	52112000	Bleached woven cotton fabrics, nes, with <<85% cotton, >200g/m²
3463.	52113100	Dyed plain cotton weave, with <<85% cotton, >200g/m²
3464.	52113200	Dyed 3 or 4-thread twill, with <<85% cotton, >200g/m²
3465.	52113900	Dyed woven cotton fabrics, nes, with <<85% cotton, >200g/m²
3466.	52114100	Coloured plain cotton weave, with <<85% cotton, >200g/m²
3467.	52114200	Coloured denim, with <<85% cotton, >200g/m²
3468.	52114300	Other coloured 3 or 4-thread twill, <<85% cotton, >200g/m²
3469.	52114900	Coloured woven cotton fabrics, nes, with <<85% cotton, >200g/m²
3470.	52115100	Printed plain cotton weave, with <<85% cotton, >200g/m²
3471.	52115200	Printed 3 or 4-thread twill, with <<85% cotton, >200g/m²
3472.	52115900	Printed woven cotton fabrics, nes, with <<85% cotton, >200g/m²
3473.	52121100	Unbleached woven fabrics of cotton, d”200g/m², nes
3474.	52121200	Bleached woven fabrics of cotton, d”200g/m², nes
3475.	52121300	Dyed woven fabrics of cotton, d”200g/m², nes
3476.	52121400	Coloured woven fabrics of cotton, d”200g/m², nes
3477.	52121500	Printed woven fabrics of cotton, d”200g/m², nes
3478.	52122100	Unbleached woven fabrics of cotton, >200g/m², nes
3479.	52122200	Bleached woven fabrics of cotton, >200g/m², nes
3480.	52122300	Dyed woven fabrics of cotton, >200g/m² nes
3481.	52122400	Coloured woven fabrics of cotton, >200g/m², nes
3482.	52122500	Printed woven fabrics of cotton, >200g/m², nes
3483.	53011000	Flax, raw or retted
3484.	53012100	Flax, broken or scutched, but not spun
3485.	53012900	Flax, hackled or otherwise processed, but not spun
3486.	53013000	Flax tow & waste (incl. yarn waste & garnetted stock)
3487.	53021000	True hemp, raw or retted
3488.	53029000	True hemp (excl. raw), not spun; tow & waste of true hemp
3489.	53031000	Jute, etc. (excl. flax, true hemp & ramie), raw or retted
3490.	53039000	Jute, etc. (excl. flax, true hemp & ramie), nes; tow & waste…
3491.	53050011	Raw ramie
3492.	53050012	Ramie, processed but not spun
3493.	53050013	Fibres and waste of ramie
3494.	53050019	Other ramie
3495.	53050020	Abaca and its tow, noils and waste, raw or processed but not spun
3496.	53050091	Sisal and other textile fibres of the genus Agave, raw or processed but not spun
3497.	53050092	Coconut fabrics, tow, noils and waste, raw or processed but not spun
3498.	53050099	Other vegetable textile fibres, raw or processed but not spun, tow, noils and waste of these fibres
3499.	53061000	Single flax yarn
3500.	53062000	Multiple or cabled flax yarn
3501.	53071000	Single yarn of jute or of other textile bast fibres of 53.03
3502.	53072000	Multiple or cabled yarn of textile bast fibres of 53.03
3503.	53081000	Coir yarn
3504.	53082000	True hemp yarn
3505.	53089011	Unbleached or bleached ramie yarn, with e”85% ramie
3506.	53089012	Coloured ramie yarn, with e”85% ramie
3507.	53089013	Unbleached or bleached ramie yarn, with <<85% ramie
3508.	53089014	Coloured ramie yarn, with <<85% ramie
3509.	53089091	Paper yarn
3510.	53089099	Yarn of other vegetable textile fibres, nes
3511.	53091110	Unbleached flax woven fabrics, with e”85% flax
3512.	53091120	Bleached flax woven fabrics, with e”85% flax
3513.	53091900	Other woven fabrics of flax, with e”85% flax, nes
3514.	53092110	Unbleached flax woven fabrics, with <<85% flax
3515.	53092120	Bleached flax woven fabrics, with <<85% flax
3516.	53092900	Other woven fabrics of flax, with <<85% flax, nes
3517.	53101000	Unbleached woven fabrics of jute or of other textile bast fibre
3518.	53109000	Woven fabrics of jute or other textile bast fibres (excl. unbleached)
3519.	53110012	Unbleached ramie woven fabrics, with e”85% ramie
3520.	53110013	Other ramie woven fabrics, containing e”85% ramie
3521.	53110014	Unbleached ramie woven fabrics, with <<85% ramie
3522.	53110015	Other ramie woven fabrics, containing <<85% ramie
3523.	53110020	Woven fabrics of paper yarn
3524.	53110030	Hemp woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
3525.	53110090	Woven fabrics of other vegetable textile fibres, nes
3526.	54011010	Sewing thread of synthetic filaments, not for retail sale
3527.	54011020	Sewing thread of synthetic filaments, for retail sale
3528.	54012010	Sewing thread of artificial filaments, not for retail sale
3529.	54012020	Sewing thread of artificial filaments, for retail sale
3530.	54021110	High tenacity yarn of polyisophthaloyl metaphenylene diamine, not put up for retail sale
3531.	54021120	High tenacity yarn of polyisophthaloyl paraphenylene diamine, not put up for retail sale
3532.	54021190	High tenacity yarn of other aramids, not put up for retail sale
3533.	54021910	High tenacity yarn of nylon-6, not put up for retail sale
3534.	54021920	High tenacity yarn of nylon-6,6, not put up for retail sale
3535.	54021990	Other high tenacity yarn of aramids of nylon, not put up for retail sale
3536.	54022000	High tenacity filaments yarn of polyesters, nprs
3537.	54023111	Elastic filament of nylon-6, psy, d”50tex, not for retail sale
3538.	54023112	Elastic filament of nylon-6,6, psy, d”50tex, not for retail sale
3539.	54023113	Elastic filament of aramides, psy, d”50tex, not for retail sale
3540.	54023119	Elastic filament of other polyamides, psy, d”50tex, not for retail sale
3541.	54023190	Other textured yarn of polyamides, psy, d”50tex, not for retail sale
3542.	54023211	Elastic filament of nylon-6, psy, >50tex, not for retail sale
3543.	54023212	Elastic filament of nylon-6,6, psy, >50tex, not for retail sale
3544.	54023213	Elastic filament of aramides, psy, >50tex, not for retail sale
3545.	54023219	Elastic filament of other polyamides, psy, >50tex, not for retail sale
3546.	54023290	Other textured yarn of polyamides, psy, >50tex, not for retail sale
3547.	54023310	Elastic filament of polyesters, not for retail sale
3548.	54023390	Other textured yarn of polyesters, not for retail sale
3549.	54023400	Textured yarn of polypropylene, not for retail sale
3550.	54023900	Other synthetic filament textured yarn, not for retail sale
3551.	54024410	Elastomeric of polyurethane, untwisted or with a twist not exceeding 50 turns per metre
3552.	54024490	Other polyurethane, untwisted or with a twist not exceeding 50 turns per metre
3553.	54024510	Other yarn of nylon-6, single, untwisted or with a twist not exceeding 50 turns per metre
3554.	54024520	Other yarn of nylon-6,6, single, untwisted or with a twist not exceeding 50 turns per metre
3555.	54024530	Other yarn of aramides, single, untwisted or with a twist not exceeding 50 turns per metre
3556.	54024590	Other yarn of other nylon or other polyamides, single, untwisted or with a twist not exceeding 50 turns per metre
3557.	54024600	Other yarn of polyesters, partially oriented, untwisted or with a twist not exceeding 50 turns per metre
3558.	54024700	Other yarn of polyesters, other than those partially oriented, untwisted or with a twist not exceeding 50 turns per metre
3559.	54024800	Other yarn of polypropylene, untwisted or with a twist not exceeding 50 turns per metre
3560.	54024910	Other single yarn of polyethylene, untwisted or with a twist 50t turns/m, breaking strengths e”22cN/dtex, initial modulus e”750cN/dtex

3561.	54024990	Other yarn, untwisted or with a twist not exceeding 50turns per metre
3562.	54025110	Single yarn of nylon-6, with >50turns/m, not for retail sale
3563.	54025120	Single yarn of nylon-6,6, with >50turns/m, not for retail sale
3564.	54025130	Single yarn of aramides, with >50turns/m, not for retail sale
3565.	54025190	Single yarn of other polyamides, with >50turns/m, not for retail sale
3566.	54025200	Single yarn of polyesters, with >50turns/m, not for retail sale
3567.	54025910	Single yarn, of polypropylene, with >50turns/m, not for retail sale
3568.	54025920	Other single yarn of polyethylene with a twist 50turns/m, breaking strengths e”22cN/dtex, initial modulus e” 750cN/dtex
3569.	54025990	Single synthetic yarn, nes, with >50turns/m, not for retail sale
3570.	54026110	Multiple or cabled yarn of nylon-6, not for retail sale
3571.	54026120	Multiple or cabled yarn of nylon-6,6, not for retail sale
3572.	54026130	Multiple or cabled yarn of aramides, not for retail sale
3573.	54026190	Multiple or cabled yarn of other polyamides, not for retail sale
3574.	54026200	Multiple or cabled yarn of polyesters, nprs
3575.	54026910	Multiple or cabled yarn, of polypropylene, not for retail sale
3576.	54026920	Multiple or cabled yarn, of polyurethane, not for retail sale
3577.	54026990	Multiple or cabled yarn, nes, not for retail sale
3578.	54031000	High tenacity yarn of viscose rayon, nprs
3579.	54033110	Single yarn of the viscose rayon of bamboo, with d”120turns/m, nprs
3580.	54033190	Single yarn of other viscose rayon, with d”120turns/m, nprs
3581.	54033210	Single yarn of the viscose rayon of bamboo, with >120turns/m, nprs
3582.	54033290	Single yarn of other viscose rayon, with >120turns/m, nprs
3583.	54033310	Single yarn of cellulose diacetate, not for retail sale
3584.	54033390	Other single yarn of cellulose acetate, not for retail sale
3585.	54033900	Single artificial yarn, nes, nprs
3586.	54034100	Multiple or cabled yarn of viscose rayon, nprs
3587.	54034200	Multiple or cabled yarn of cellulose acetate, nprs
3588.	54034900	Multiple or cabled artificial yarn, nes, nprs
3589.	54041100	Elastomeric monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm
3590.	54041200	Monofilament, of polypropylene, of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm
3591.	54041900	Other synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm
3592.	54049000	Strip & the like of synthetic textile materials d”5mm
3593.	54050000	Monofilament; strip & the like of artificial textile materials
3594.	54060010	Synthetic filament yarn, put up for retail sale
3595.	54060020	Artificial filament yarn, put up for retail sale
3596.	54071010	Woven fabrics of high tenacity yarn of nylon or other polyamides
3597.	54071020	Woven fabrics of high tenacity yarn of polyesters
3598.	54072000	Woven fabrics obtained from synthetic strip or the like
3599.	54073000	Fabrics of synthetic filament yarn specified in Note 9 to Section XI
3600.	54074100	Unbleached or bleached woven fabrics, e”85% nylon…
3601.	54074200	Dyed woven fabrics of synthetic filament yarn, e”85% nylon…
3602.	54074300	Coloured woven fabrics of synthetic filament yarn, e”85% nylon…
3603.	54074400	Printed woven fabrics of synthetic filament yarn, e”85% nylon…
3604.	54075100	Unbleached or bleached woven fabrics, e”85% textured polyester
3605.	54075200	Dyed woven fabrics of synthetic filament yarn, e”85% textured polyester
3606.	54075300	Coloured woven fabrics of synthetic yarn, e”85% textured polyester
3607.	54075400	Printed woven fabrics of synthetic yarn, e”85% textured polyester
3608.	54076100	Other woven fabrics of synthetic yarn, e”85% non-textured polyester
3609.	54076900	Other woven fabrics of synthetic yarn, e”85% polyester, nes

3610.	54077100	Unbleached or bleached woven fabrics, e”85% synthetic filaments, nes
3611.	54077200	Dyed woven fabrics, e”85% synthetic filaments, nes
3612.	54077300	Coloured woven fabrics, e”85% synthetic filaments, nes
3613.	54077400	Printed woven fabrics, e”85% synthetic filaments, nes
3614.	54078100	Unbleached or bleached woven fabrics, <<85% synthetic filaments, cotton
3615.	54078200	Dyed woven fabrics, <<85% synthetic filaments, mixed with cotton
3616.	54078300	Coloured woven fabrics, <<85% synthetic filaments, mixed with cotton
3617.	54078400	Printed woven fabrics, <<85% synthetic filaments, mixed with cotton
3618.	54079100	Unbleached or bleached woven fabrics of synthetic filament yarn, nes
3619.	54079200	Dyed woven fabrics of synthetic filament yarn, nes
3620.	54079300	Coloured woven fabrics of synthetic filament yarn, nes
3621.	54079400	Printed woven fabrics of synthetic filament yarn, nes
3622.	54081000	Woven fabrics of high tenacity filament yarn of viscose rayon
3623.	54082110	Unbleached/bleached woven fabrics, e”85% of viscose rayon filament
3624.	54082120	Unbleached/bleached woven fabrics, e”85% of cellulose acetate filament
3625.	54082190	Unbleached/bleached woven fabrics, e”85% of other artificial filaments
3626.	54082210	Dyed woven fabrics, e”85% of viscose rayon filament
3627.	54082220	Dyed woven fabrics, e”85% of cellulose acetate filament
3628.	54082290	Dyed woven fabrics, e”85% of other artificial filaments
3629.	54082310	Coloured woven fabrics, e”85% of viscose rayon filament
3630.	54082320	Coloured woven fabrics, e”85% of cellulose acetate filament
3631.	54082390	Coloured woven fabrics, e”85% of other artificial filaments
3632.	54082410	Printed woven fabrics, e”85% of viscose rayon filament
3633.	54082420	Printed woven fabrics, e”85% of cellulose acetate filament
3634.	54082490	Printed woven fabrics, e”85% artificial filaments
3635.	54083100	Unbleached or bleached woven fabrics of artificial filament yarn, nes
3636.	54083200	Dyed woven fabrics of artificial filament yarn, nes
3637.	54083300	Coloured woven fabrics of artificial filament yarn, nes
3638.	54083400	Printed woven fabrics of artificial filament yarn, nes
3639.	55011000	Synthetic filament tow of nylon or other polyamides
3640.	55012000	Synthetic filament tow of polyesters
3641.	55013000	Synthetic filament tow, acrylic or modacrylic
3642.	55014000	Synthetic filament tow of polypropylene
3643.	55019000	Synthetic filament tow, nes
3644.	55020010	Cellulose diacetate filament tow
3645.	55020090	Other artificial filament tow
3646.	55031110	Synthetic staple fibres of polyisophthaloyl metaphenylene diamine, not carded, combed or otherwise processed for apinning
3647.	55031120	Synthetic staple fibres of polyisophthaloyl paraphenylene diamine, not carded, combed or otherwise processed for apinning
3648.	55031190	Synthetic staple fibres of other aramids, not carded, combed or otherwise processed for apinning
3649.	55031900	Synthetic staple fibres of nylon or other polyamides (other than those of aramids), not carded, combed or otherwise processed for spinning
3650.	55032000	Synthetic staple fibres, of polyesters, not carded, etc.
3651.	55033000	Acrylic or modacrylic synthetic staple fibres, not carded, etc.
3652.	55034000	Synthetic staple fibres, of polypropylene, not carded, etc.
3653.	55039010	Synthetic staple fibres of polyphenylene sulfide, not carded, etc.
3654.	55039090	Synthetic staple fibres, nes, not carded, etc.
3655.	55041010	Artificial staple fibres, of the viscose rayon of bamboo, not carded, etc.
3656.	55041021	Artificial staple fibres, of the viscose rayon of wood, not carded, flame retardant
3657.	55041029	Artificial staple fibres, of the viscose rayon of wood, not carded, etc.
3658.	55041090	Artificial staple fibres, of other viscose rayon, not carded, etc.
3659.	55049000	Artificial staple fibres, (excl. viscose), not carded, etc.
3660.	55051000	Waste of synthetic fibre, (incl. noils, yarn waste & garnetted stock)
3661.	55052000	Waste of artificial fibre, (incl. noils, yarn waste & garnetted stock)
3662.	55061011	Synthetic staple fibres, of polyisophthaloyl metaphenylene diamine, carded, etc.
3663.	55061012	Synthetic staple fibres, of polyisophthaloyl paraphenylene diamine, carded, etc.
3664.	55061019	Synthetic staple fibres, of other aramids, carded, etc.
3665.	55061090	Synthetic staple fibres, of nylon or other polyamides, carded, etc.
3666.	55062000	Synthetic staple fibres, of polyesters, carded, etc.
3667.	55063000	Acrylic or modacrylic synthetic staple fibres, carded, etc.
3668.	55069010	Synthetic staple fibres of polyphenylene sulfide, carded, etc.
3669.	55069090	Synthetic staple fibres, nes, carded, etc.
3670.	55070000	Artificial staple fibres, carded, combed or processed for spinning
3671.	55081000	Sewing thread of synthetic staple fibres
3672.	55082000	Sewing thread of artificial staple fibres
3673.	55091100	Single yarn, with e”85% staple fibres of nylon or other polyamides, nprs
3674.	55091200	Multiple or cabled yarn, e”85% staple fibres of nylon, etc., nprs
3675.	55092100	Single yarn, with e”85% polyester staple fibres, nprs
3676.	55092200	Multiple or cabled yarn, with e”85% polyester staple fibres, nprs
3677.	55093100	Single yarn, with e”85% acrylic or modacrylic staple fibres, nprs
3678.	55093200	Multiple or cabled yarn, e”85% acrylic/modacrylic staple fibres, nprs
3679.	55094100	Single yarn, with e”85% synthetic staple fibres, nes, nprs
3680.	55094200	Multiple or cabled yarn, with e”85% synthetic staple fibres, nes, nprs
3681.	55095100	Yarn, <<85% polyester staple fibres, with artificial staple fibres, nprs
3682.	55095200	Yarn, <<85% polyester staple fibres, with wool/fine animal hair, nprs
3683.	55095300	Yarn, <<85% polyester staple fibres, mixed with cotton, nprs
3684.	55095900	Yarn, <<85% polyester staple fibres, nes, nprs
3685.	55096100	Yarn, <<85% acrylic or modacrylic staple fibres, with wool..., nprs
3686.	55096200	Yarn, <<85% acrylic or modacrylic staple fibres, with cotton, nprs
3687.	55096900	Yarn, <<85% acrylic or modacrylic staple fibres, nes, nprs
3688.	55099100	Yarn, <<85% synthetic staple fibres, nes, mixed with wool...., nprs
3689.	55099200	Yarn, <<85% synthetic staple fibres, nes, mixed with cotton, nprs
3690.	55099900	Yarn, <<85% synthetic staple fibres, nes, nprs
3691.	55101100	Single yarn, with e”85% artificial staple fibres, nprs
3692.	55101200	Multiple or cabled yarn, with e”85% artificial staple fibres, nprs
3693.	55102000	Yarn, with <<85% artificial staple fibres, mixed with wool..., nprs
3694.	55103000	Yarn, with <<85% artificial staple fibres, mixed with cotton, nprs
3695.	55109000	Yarn, with <<85% artificial staple fibres, nes, nprs
3696.	55111000	Yarn, with e”85% synthetic staple fibres, put up for retail sale
3697.	55112000	Yarn, <<85% synthetic staple fibres, put up for retail sale
3698.	55113000	Yarn of artificial staple fibres, put up for retail sale
3699.	55121100	Unbleached or bleached woven fabrics, e”85% polyester staple fibres

3700.	55121900	Printed, dyed or coloured woven fabrics, e”85% polyester staple fibres
3701.	55122100	Unbleached or bleached woven fabrics, e”85% acrylic… staple fibres
3702.	55122900	Printed, dyed or coloured woven fabrics, e”85% acrylic., staple fibres
3703.	55129100	Unbleached or bleached woven fabrics, e”85% synthetic staple fibres, nes
3704.	55129900	Printed, dyed, coloured woven fabrics, e”85% synthetic fibres, nes
3705.	55131110	Unbleached plain weave fabric, <<85% polyester staple fibre+cotton, d"170g/m²
3706.	55131120	Bleached plain weave fabric, <<85% polyester staple fibre+cotton, d"170g/m²
3707.	55131210	Unbleached 3,4-thread twill, <<85% polyester staple fibre+cotton, d"170g/m²
3708.	55131220	Bleached 3,4-thread twill, <<85% polyester staple fibre+cotton, d"170g/m²
3709.	55131310	Unbleached woven fabric nes, <<85% polyester staple fibre+cotton, d"170g/m²
3710.	55131320	Bleached woven fabric nes, <<85% polyester staple fibre+cotton, d"170g/m²
3711.	55131900	Woven fabrics, <<85% synthetic staple fibres+cotton, nes, d"170g/m²
3712.	55132100	Dyed plain weave fabrics, <<85% polyester fibres+cotton, d"170g/m²
3713.	55132310	Dyed cross twill woven fabrics, <<85% polyester fibres+cotton, d"170g/m²
3714.	55132390	Other dyed fabrics, <<85% polyester fibres+cotton, d"170g/m²
3715.	55132900	Dyed woven fabrics, <<85% synthetic fibres+cotton, nes, d"170g/m²
3716.	55133100	Coloured plain weave fabrics of polyester staple fibres, <<85% polyester fibres+cotton, d"170g/m²
3717.	55133910	Coloured cross twill woven fabrics, <<85% polyester fibres+cotton, d"170g/m²
3718.	55133920	Other coloured woven fabrics of polyester staple fibres, <<85% polyester fibres+cotton, d"170g/m²
3719.	55133990	Other coloured woven fabrics, <<85% polyester fibres+cotton, d"170g/m²
3720.	55134100	Printed plain weave fabrics, <<85% polyester fibres+cotton, d"170g/m²
3721.	55134910	Printed cross twill woven fabrics, <<85% polyester fibres+cotton, d"170g/m²
3722.	55134920	Other printed woven fabrics of polyester staple fibres, <<85% polyester fibres+cotton, d"170g/m²
3723.	55134990	Other printed woven fabrics, <<85% synthetic fibres+cotton, nes, d"170g/m²
3724.	55141110	Unbleached plain weave fabric, <<85% polyester staple fibres+cotton, >170g/m²
3725.	55141120	Bleached plain weave fabric, <<85% polyester staple fibres+cotton, >170g/m²
3726.	55141210	Unbleached 3,4-thread twill, <<85% polyester staple fibres+cotton, >170g/m²
3727.	55141220	Bleached 3,4-thread twill, <<85% polyester staple fibres+cotton, >170g/m²
3728.	55141911	Other unbleached woven fabrics of polyester staple fibres, <<85% polyester staple fibres+cotton, >170g/m²
3729.	55141912	Other bleached woven fabrics of polyester staple fibres, <<85% polyester staple fibres+cotton, >170g/m²
3730.	55141990	Woven fabrics of synthetic staple fibres, unbleached or bleached, <<85% polyester staple fibres+cotton, >170g/m²

3731.	55142100	Dyed plain weave fabrics, <<85% polyester fibres+cotton, >170g/m²
3732.	55142200	Dyed 3 or 4-thread twill, <<85% polyester fibres+cotton, >170g/m²
3733.	55142300	Dyed woven fabrics, nes, <<85% polyester fibres+cotton, >170g/m²
3734.	55142900	Dyed woven fabrics, <<85% synthetic fibres+cotton, nes, >170g/m²
3735.	55143010	Coloured plain weave fabrics, <<85% polyester fibres+cotton, >170g/m²
3736.	55143020	Coloured 3 or 4-thread twill, <<85% polyester fibres+cotton, >170g/m²
3737.	55143030	Coloured woven fabrics, nes, <<85% polyester fibres+cotton, >170g/m²
3738.	55143090	Coloured woven fabrics, <<85% synthetic fibres+cotton, nes, >170g/m²
3739.	55144100	Printed plain weave fabrics, <<85% polyester fibres+cotton, >170g/m²
3740.	55144200	Printed 3 or 4-thread twill, <<85% polyester fibres+cotton, > 170g/m²
3741.	55144300	Printed woven fabrics, nes, <<85% polyester fibres+cotton, >170g/m²
3742.	55144900	Printed woven fabrics, <<85% synthetic fibres+cotton, nes, >170g/m²
3743.	55151100	Woven fabrics, <<85% polyester staple fibres with viscose rayon fibres
3744.	55151200	Woven fabrics of polyester staple fibres mixed with man-made filaments
3745.	55151300	Woven fabrics of polyester staple fibres, mixed with wool…
3746.	55151900	Woven fabrics of polyester staple fibres, nes
3747.	55152100	Woven fabrics of acrylic or modacrylic fibres with man-made filaments
3748.	55152200	Woven fabrics of acrylic or modacrylic fibres mixed with wool…
3749.	55152900	Woven fabrics of acrylic or modacrylic staple fibres, nes
3750.	55159100	Woven fabrics of synthetic staple fibres nes, with man-made filaments
3751.	55159900	Woven fabrics of synthetic staple fibres, nes
3752.	55161100	Unbleached or bleached woven fabrics, e”85% artificial staple fibres
3753.	55161200	Dyed woven fabrics, e”85% artificial staple fibres
3754.	55161300	Coloured woven fabrics, e”85% artificial staple fibres
3755.	55161400	Printed woven fabrics, e”85% artificial staple fibres
3756.	55162100	Unbleached or bleached woven fabrics, <<85% artificial fibres, with man-made filaments
3757.	55162200	Dyed woven fabrics, <<85% artificial fibres, with man-made filaments
3758.	55162300	Coloured woven fabrics, <<85% artificial fibres, with man-made filaments
3759.	55162400	Printed woven fabrics, <<85% artificial fibres, with man-made filaments
3760.	55163100	Unbleached or bleached woven fabrics, <<85% artificial fibres, with wool...
3761.	55163200	Dyed woven fabrics, <<85% artificial fibres, with wool...
3762.	55163300	Coloured woven fabrics, <<85% artificial staple fibres, with wool...
3763.	55163400	Printed woven fabrics, <<85% artificial staple fibres, with wool...
3764.	55164100	Unbleached or bleached woven fabrics, <<85% artificial staple fibres, mixed with cotton
3765.	55164200	Dyed woven fabrics, <<85% artificial staple fibres, mixed with cotton
3766.	55164300	Coloured woven fabrics, <<85% artificial staple fibres mixed with cotton
3767.	55164400	Printed woven fabrics, <<85% artificial staple fibres mixed with cotton

3768.	55169100	Unbleached or bleached woven fabrics, artificial staple fibres, nes
3769.	55169200	Dyed woven fabrics, artificial staple fibres, nes
3770.	55169300	Coloured woven fabrics, artificial staple fibres, nes
3771.	55169400	Printed woven fabrics, artificial staple fibres, nes
3772.	56012100	Cotton wadding & articles thereof
3773.	56012210	Cigarette filter tips of man-made fibres
3774.	56012290	Other wadding of man-made fibres & articles thereof, nes
3775.	56012900	Wadding & articles of wadding, nes
3776.	56013000	Textile flock & dust & mill neps
3777.	56021000	Needleloom felt & stitch-bonded fibre fabrics
3778.	56022100	Felt of wool or fine animal hair (excl. impregnated, coated, etc.)
3779.	56022900	Felt of textile materials (excl. impregnated, coated, etc.)
3780.	56029000	Felt, nes
3781.	56031110	Non-wovens of man-made filament, d”25g/m², coated, etc.
3782.	56031190	Non-wovens of man-made filament, d”25g/m², not coated, etc.
3783.	56031210	Non-wovens of man-made filament, >25g/m² but d”70g/m², coated, etc.
3784.	56031290	Non-wovens of man-made filament, >25g/m² but d”70g/m², not coated, etc.
3785.	56031310	Non-wovens of man-made filament, >70g/m² but d”150g/m², coated, etc.
3786.	56031390	Non-wovens of man-made filament, >70g/m² but d”150g/m², not coated, etc.
3787.	56031410	Non-wovens of man-made filament, >150g/m², coated, etc.
3788.	56031490	Non-wovens of man-made filament, >150g/m², not coated, etc.
3789.	56039110	Non-wovens of other materials, d”25g/m², coated, etc.
3790.	56039190	Non-wovens of other materials, d”25g/m², not coated, etc.
3791.	56039210	Non-wovens of other materials, >25g/m² but d”70g/m², coated, etc.
3792.	56039290	Non-wovens of other materials, >25g/m² but d”70g/m², not coated, etc.
3793.	56039310	Non-wovens of other materials, >70g/m² but d”150g/m², coated, etc.
3794.	56039390	Non-wovens of other materials, >70g/m² but d”150g/m², not coated, etc.
3795.	56039410	Non-wovens of other materials, >150g/m², coated, etc.
3796.	56039490	Non-wovens of other materials, >150g/m², not coated, etc.
3797.	56041000	Rubber thread & cord, textile covered
3798.	56049000	Textile yarn & strip, etc., impregnated or coated
3799.	56050000	Metallised yarn, being textile yarn, or strip, etc., in thread
3800.	56060000	Gimped yarn & strip; chenille yarn; loop wale-yarn
3801.	56072100	Binder or baler twine of sisal, etc., of the genus Agave
3802.	56072900	Twine, cordage, ropes & cables, of sisal, etc., of genus Agave, nes
3803.	56074100	Binder or baler twine of polyethylene or polypropylene
3804.	56074900	Twine, cordage, ropes & cables, of polyethylene or polypropylene
3805.	56075000	Twine, cordage, ropes & cables, of synthetic fibres, nes
3806.	56079010	Twine, cordage, ropes & cables, of abaca or other hard (leaf) fibres
3807.	56079090	Twine, cordage, ropes & cables, nes
3808.	56081100	Made up fishing nets of man-made textile materials
3809.	56081900	Knotted netting of man-made textile materials (excl. fishing nets)
3810.	56089000	Knotted netting of twine, cordage or rope of textile materials, nes
3811.	56090000	Articles of yarn, strip, etc., twine, cordage, rope or cables, nes
3812.	57011000	Carpets & other textile floor coverings, of wool…, knotted
3813.	57019010	Floor coverings of man-made textile fibres, knotted
3814.	57019020	Floor coverings of silk
3815.	57019090	Floor coverings of other textile fibres, nes, knotted
3816.	57021000	Kelem, Schumacks, Karamanie & other similar hand-woven rugs
3817.	57022000	Floor coverings of coconut fibres (coir)

3818.	57023100	Pile floor coverings of wool…, woven, not made up
3819.	57023200	Pile floor coverings of man-made textiles, woven, not made up
3820.	57023900	Pile floor coverings of other textiles, woven, not made up, nes
3821.	57024100	Pile floor coverings of wool…, woven, made up
3822.	57024200	Pile floor coverings of man-made textiles, woven, made up
3823.	57024900	Pile floor coverings of other textiles, woven, made up, nes
3824.	57025010	Carpets and other textile floor coverings, not of pile construction, of wool or fine animal hair, not made up
3825.	57025020	Carpets and other textile floor coverings, not of pile construction, of man-made textile materials, not made up
3826.	57025090	Carpets and other textile floor coverings, not of pile construction, of other textile materials, not made up
3827.	57029100	Non-pile floor coverings of wool…, woven, made up
3828.	57029200	Non-pile floor coverings of man-made textiles, woven, made up
3829.	57029900	Non-pile floor coverings of textile materials, woven, made up, nes
3830.	57031000	Tufted floor coverings of wool or of fine animal hair
3831.	57032000	Tufted floor coverings of nylon or other polyamides
3832.	57033000	Tufted floor coverings of man-made textile materials, nes
3833.	57039000	Tufted floor coverings of other textiles, nes
3834.	57041000	Carpet tiles d”0.3m², of felt, not tufted or flocked
3835.	57049000	Floor coverings of felt, nes, not tufted or flocked
3836.	57050010	Other floor coverings of wool or fine animal hair, nes
3837.	57050020	Other floor coverings of man-made textile fibres, nes
3838.	57050090	Other textile floor coverings, nes
3839.	58011000	Woven pile fabrics & chenille fabrics of wool or fine animal hair
3840.	58012100	Uncut weft pile fabrics of cotton
3841.	58012200	Cut corduroy of cotton
3842.	58012300	Weft pile fabrics of cotton, nes
3843.	58012600	Chenille fabrics, of cotton
3844.	58012710	Warp pile fabrics, epingle (uncut), of cotton
3845.	58012720	Warp pile fabrics, cut, of cotton
3846.	58013100	Uncut weft pile fabrics of man-made fibres, nes
3847.	58013200	Cut corduroy of man-made fibres, nes
3848.	58013300	Weft pile fabrics of man-made fibres, nes
3849.	58013600	Chenille fabrics of man-made fibres, nes
3850.	58013710	Warp pile fabrics, epingle (uncut), of man-made fibres
3851.	58013720	Warp pile fabrics, cut, of man-made fibres, nes
3852.	58019010	Woven pile & chenille fabrics of silk or silk waste
3853.	58019090	Woven pile & chenille fabrics of other textile materials, nes
3854.	58021100	Unbleached terry towelling & similar woven terry fabrics, of cotton
3855.	58021900	Woven terry fabrics of cotton, nes
3856.	58022010	Woven terry fabrics of silk or silk waste
3857.	58022020	Woven terry fabrics of wool or fine animal hair
3858.	58022030	Woven terry fabrics of man-made fibres
3859.	58022090	Woven terry fabrics of other textile materials, nes
3860.	58023010	Tufted textile fabrics of silk or silk waste
3861.	58023020	Tufted textile fabrics of wool or fine animal hair
3862.	58023030	Tufted textile fabrics of cotton or flax, etc.
3863.	58023040	Tufted textile fabrics of man-made fibres
3864.	58023090	Tufted textile fabrics of other textile materials
3865.	58030010	Gauze of cotton
3866.	58030020	Gauze of silk or silk waste
3867.	58030030	Gauze of man-made fibres
3868.	58030090	Gauze of other textile materials
3869.	58041010	Tulles & other net fabrics of silk or silk waste
3870.	58041020	Tulles & other net fabrics of cotton
3871.	58041030	Tulles & other net fabrics of man-made fibres
3872.	58041090	Tulles & other net fabrics of other textile materials, nes
3873.	58042100	Lace of man-made fibres in piece/strips/motifs, machine made
3874.	58042910	Lace of silk or silk waste in piece/strips/motifs, machine made
3875.	58042920	Lace of cotton in piece/strips/motifs, machine made
3876.	58042990	Lace of other textiles in piece/strips/motifs, machine made, nes
3877.	58043000	Hand-made lace in pieces, in strips or in motifs
3878.	58050010	Needle-worked tapestries
3879.	58050090	Hand-woven tapestries of the type Gobelins, Flandres, etc.
3880.	58061010	Narrow woven pile/chenille fabrics of cotton or bast fibres
3881.	58061090	Narrow woven pile/chenille fabrics of other textile materials, nes
3882.	58062000	Narrow woven fabrics, with e”5% elastomeric yarn or rubber thread
3883.	58063100	Narrow woven fabrics of cotton, nes
3884.	58063200	Narrow woven fabrics of man-made fibres, nes
3885.	58063910	Narrow woven fabrics of silk or silk waste, nes
3886.	58063920	Narrow woven fabrics of wool or fine animal hair, nes
3887.	58063990	Narrow woven fabrics of other textile materials, nes
3888.	58064010	Fabrics of warp without weft by adhesive, of cotton or bast fibres
3889.	58064090	Fabrics of warp without weft by adhesive, of other textile materials
3890.	58071000	Labels, badges… of textiles, woven, in piece…, not embroidered
3891.	58079000	Labels, badges… of textiles, unwoven, in piece…, not embroidered
3892.	58081000	Braids, in the piece
3893.	58089000	Ornamental trimmings in the piece; tassels, pompons, etc., nes
3894.	58090010	Woven fabrics of metal thread/metallised yarn with cotton, nes
3895.	58090020	Woven fabrics of metal thread/metallised yarn with man-made fibres, nes
3896.	58090090	Woven fabrics of metal thread/metallised yarn, nes
3897.	58101000	Embroidery without visible ground
3898.	58109100	Cotton embroidery, in the piece, in strips or in motifs
3899.	58109200	Embroidery of man-made fibres, in the piece, in strips or in motifs
3900.	58109900	Embroidery of other textiles, in the piece, in strips or in motifs
3901.	58110010	Quilted products of silk or silk waste, in the piece
3902.	58110020	Quilted products of wool or fine animal hair, in the piece
3903.	58110030	Quilted products of cotton, in the piece
3904.	58110040	Quilted products of man-made fibres, in the piece
3905.	58110090	Quilted products of other textile materials nes, in the piece
3906.	59011010	Fabrics of cotton or bast fibres, coated with gum for books
3907.	59011020	Fabrics of man-made fibres, coated with gum for books
3908.	59011090	Fabrics of other textile materials, coated with gum for books
3909.	59019010	Prepared painting canvas
3910.	59019091	Tracing cloth; buckram, etc., of cotton or bast fibres
3911.	59019092	Tracing cloth; buckram, etc., of man-made fibres
3912.	59019099	Tracing cloth; buckram, etc., of other textile materials
3913.	59021010	Tyre cord fabric of high tenacity yarn of nylon-6
3914.	59021020	Tyre cord fabric of high tenacity yarn of nylon-66
3915.	59021090	Tyre cord fabric of high tenacity yarn of other nylon or polyamides, nes
3916.	59022000	Tyre cord fabric of high tenacity yarn of polyesters
3917.	59029000	Tyre cord fabric of high tenacity yarn of viscose rayon
3918.	59031010	Textile insulating cloth or tape treated with polyvinyl chloride
3919.	59031020	Textile imitation leather treated with polyvinyl chloride
3920.	59031090	Other textile fabrics treated with polyvinyl chloride
3921.	59032010	Textile insulating cloth or tape treated with polyurethane
3922.	59032020	Textile imitation leather treated with polyurethane
3923.	59032090	Other textile fabrics treated with polyurethane
3924.	59039010	Textile insulating cloth or tape treated with other plastics, nes
3925.	59039020	Textile imitation leather treated with other plastics, nes
3926.	59039090	Other textile fabrics treated with other plastics, nes
3927.	59041000	Linoleum
3928.	59049000	Floor coverings with coating… on a textile backing, nes
3929.	59050000	Textile wall coverings
3930.	59061010	Rubberised textile adhesive insulating tape of a width d”20cm
3931.	59061090	Other rubberised textile adhesive tape of a width d”20cm
3932.	59069100	Rubberised textile fabrics, knitted or crocheted
3933.	59069910	Rubberised textile insulating cloth or tape, not knitted/crocheted
3934.	59069990	Other rubberised textile fabrics, not knitted or crocheted, nes
3935.	59070010	Textile insulating cloth or tape otherwise impregnated, coated…
3936.	59070020	Painted canvas otherwise impregnated, coated…
3937.	59070090	Textile fabrics, nes, otherwise impregnated, coated…
3938.	59080000	Textile wicks for lamps…; incandescent gas mantles, etc.
3939.	59090000	Textile… tubing, with or without lining, etc., of other materials
3940.	59100000	Transmission or conveyor belts or belting, of textile material
3941.	59111010	Narrow fabrics of velvet impregnated with rubber of covering weaving beams
3942.	59111090	Textile fabrics coated with rubber/leather/other material of technical use
3943.	59112000	Bolting cloth
3944.	59113100	Textile fabrics & felts, for paper-making machines, <<650g/m²
3945.	59113200	Textile fabrics & felts, for paper-making machines, e”650g/m²
3946.	59114000	Straining cloth of a kind used in oil presses, etc.
3947.	59119000	Textile articles for technical uses, nes, specified in Note 7
3948.	60011000	Long pile fabrics, knitted or crocheted
3949.	60012100	Looped pile fabrics of cotton, knitted or crocheted
3950.	60012200	Looped pile fabrics of man-made fibres, knitted or crocheted
3951.	60012900	Looped pile fabrics of textile materials, knitted or crocheted
3952.	60019100	Pile fabrics of cotton, nes, knitted or crocheted
3953.	60019200	Pile fabrics of man-made fibres, nes, knitted or crocheted
3954.	60019900	Pile fabrics of textile materials, nes, knitted or crocheted
3955.	60024010	Knitted/crocheted fabrics of cotton, width d”30cm, e”5%, elastomeric yarn
3956.	60024020	Knitted/crocheted fabrics of silk, width d”30cm, e”5%, elastomeric yarn
3957.	60024030	Knitted/crocheted fabrics of synthetic fibres, width d” 30cm, elastomeric yarn e”5%
3958.	60024040	Knitted/crocheted fabrics of artificial fibres, width d” 30cm, elastomeric yarn e”5%
3959.	60024090	Other knitted/crocheted fabrics, width d”30cm, e”5%, elastomeric yarn
3960.	60029010	Knitted/crocheted fabrics of cotton, width d”30cm, e”5%, elastomeric rubber thread
3961.	60029020	Knitted/crocheted fabrics of silk, width d”30cm,e”5 %, elastomeric rubber thread
3962.	60029030	Knitted/crocheted fabrics of synthetic fibres, width d” 30cm, e”5%, elastomeric rubber thread
3963.	60029040	Knitted/crocheted fabrics of artificial fibres, width d” 30cm, e”5%, elastomeric rubber thread
3964.	60029090	Knitted/crocheted fabrics of silk, width d” 30cm, e”5%, elastomeric rubber thread
3965.	60031000	Knitted/crocheted fabrics of wool or fine animal hair, width d”30cm, <<5%
3966.	60032000	Knitted/crocheted fabrics of cotton, width d”30cm, <<5%
3967.	60033000	Knitted/crocheted fabrics of synthetic fibres, width d”30cm, <<5%
3968.	60034000	Knitted/crocheted fabrics of artificial fibres, width d”30cm, <<5%
3969.	60039000	Knitted/crocheted fabrics of fabrics, nes, width d”30cm, <<5%
3970.	60041010	Knitted/crocheted fabrics of cotton,width >30cm,elastomeric yarn e”5%
3971.	60041020	Knitted/crocheted fabrics of silk, width >30cm, elastomeric yarn e”5%
3972.	60041030	Knitted/crocheted fabrics of synthetic fibres, width >30cm, elastomeric yarn e” 5%
3973.	60041040	Knitted/crocheted fabrics of artificial fibres, width >30cm, elastomeric yarn e” 5%

3974.	60041090	Knitted/crocheted fabrics, width >30cm, elastomeric yarn e”5%
3975.	60049010	Knitted/crocheted fabrics of cotton, width >30cm, e”5%,elastomeric rubber thread
3976.	60049020	Knitted/crocheted fabrics of silk, width >30cm, e”5%, elastomeric rubber thread
3977.	60049030	Knitted/crocheted fabrics of synthetic fibres, width >30cm, e”5%, elastomeric rubber thread
3978.	60049040	Knitted/crocheted fabrics of artificial fibres, width >30cm, e”5%, elastomeric rubber thread
3979.	60049090	Knitted/crocheted fabrics, width >30cm, e”5%, elastomeric rubber thread
3980.	60052100	Other warp knit fabrics of unbleached or bleached cotton
3981.	60052200	Other warp knit fabrics of dyed cotton
3982.	60052300	Other warp knit fabrics of cotton of yarns of different colours
3983.	60052400	Other warp knit fabrics of printed cotton
3984.	60053100	Other warp knit fabrics of unbleached or bleached synthetic fibres
3985.	60053200	Other warp knit fabrics of dyed synthetic fibres
3986.	60053300	Other warp knit fabrics of synthetic fibres of yarns of different colours
3987.	60053400	Other warp knit fabrics of printed synthetic fibres
3988.	60054100	Other warp knit fabrics of unbleached or bleached artificial fibres
3989.	60054200	Other warp knit fabrics of dyed artificial fibres
3990.	60054300	Other warp knit fabrics of artificial fibres of yarns of different colours
3991.	60054400	Other warp knit fabrics of printed artificial fibres
3992.	60059010	Other warp knit fabrics of wool or fine animal hair
3993.	60059090	Other warp knit fabrics, other than those of cotton, synthetic fibres, artificial fibres and wool
3994.	60061000	Other knitted/crocheted fabrics of wool or fine animal hair, nes
3995.	60062100	Other knitted/crocheted fabrics of unbleached or bleached cotton, nes
3996.	60062200	Other knitted/crocheted fabrics of dyed cotton, nes
3997.	60062300	Other knitted/crocheted fabrics of cotton of yarns of different colours
3998.	60062400	Other knitted/crocheted fabrics of printed cotton, nes
3999.	60063100	Other knitted/crocheted fabrics of unbleached/bleached synthetic fibres
4000.	60063200	Other knitted/crocheted fabrics of dyed synthetic fibres, nes
4001.	60063300	Other knitted/crocheted fabrics of synthetic fibres of different colours
4002.	60063400	Other knitted/crocheted fabrics of printed synthetic fibres, nes
4003.	60064100	Other knitted/crocheted fabrics of unbleached/bleached artificial fibres
4004.	60064200	Other knitted/crocheted fabrics of dyed artificial fibres, nes
4005.	60064300	Other knitted/crocheted fabrics of artificial fibres of different colours
4006.	60064400	Other knitted or crocheted fabrics of printed artificial fibres
4007.	60069000	Other knitted or crocheted fabrics, nes
4008.	61012000	Men’s or boys’ overcoats, etc., of cotton, knitted or crocheted
4009.	61013000	Men’s or boys’ overcoats, etc., of man-made fibres, knitted or crocheted
4010.	61019010	Men’s or boys’ overcoats, etc., of wool or fine animal hair, knitted or crocheted
4011.	61019090	Men’s or boys’ overcoats, etc., of other textiles, knitted or crocheted
4012.	61021000	Woman’s or girls’ overcoats, etc., of wool…, knitted or crocheted
4013.	61022000	Woman’s or girls’ overcoats, etc., of cotton, knitted or crocheted
4014.	61023000	Woman’s or girls’ overcoats, etc., of man-made fibres, knitted/ crocheted
4015.	61029000	Woman’s or girls’ overcoats, etc., of other textiles, knitted/crocheted
4016.	61031010	Men’s or boys’ suits of wool or fine animals hair, knitted or crocheted
4017.	61031020	Men’s or boys’ suits of synthetic fibres, knitted or crocheted
4018.	61031090	Men’s or boys’ suits of other textiles, knitted or crocheted
4019.	61032200	Men’s or boys’ ensembles of cotton, knitted or crocheted
4020.	61032300	Men’s or boys’ ensembles of synthetic fibres, knitted or crocheted
4021.	61032910	Men’s or boys’ ensembles of wool or fine animal hair, knitted or crocheted
4022.	61032990	Men’s or boys’ ensembles of other textiles, knitted or crocheted
4023.	61033100	Men’s or boys’ jackets & blazers of wool…, knitted or crocheted
4024.	61033200	Men’s or boys’ jackets & blazers of cotton, knitted or crocheted
4025.	61033300	Men’s or boys’ jackets… of synthetic fibres, knitted or crocheted
4026.	61033900	Men’s or boys’ jackets… of other textiles, nes, knitted/crocheted
4027.	61034100	Men’s or boys’ trousers, etc., of wool…, knitted or crocheted
4028.	61034200	Men’s or boys’ trousers, etc., of cotton, knitted or crocheted
4029.	61034300	Men’s or boys’ trousers, etc., of synthetic fibres, knitted/crocheted
4030.	61034900	Men’s or boys’ trousers, etc., of other textiles, knitted/crocheted
4031.	61041300	Women’s or girls’ suits of synthetic fibres, knitted or crocheted
4032.	61041910	Women’s or girls’ suits of wool or fine animal hair, knitted or crocheted
4033.	61041920	Women’s or girls’ suits of cotton, knitted or crocheted
4034.	61041990	Women’s or girls’ suits of other textiles, nes, knitted/crocheted
4035.	61042200	Women’s or girls’ ensembles, of cotton, knitted or crocheted
4036.	61042300	Women’s or girls’ ensembles, of synthetic fibres, knitted/crocheted
4037.	61042910	Women’s or girls’ suits of cotton, knitted or crocheted
4038.	61042990	Women’s or girls’ ensembles, of other textiles, knitted/crocheted
4039.	61043100	Women’s or girls’ jackets, of wool…, knitted or crocheted
4040.	61043200	Women’s or girls’ jackets, of cotton, knitted or crocheted
4041.	61043300	Women’s or girls’ jackets, of synthetic fibres, knitted/crocheted
4042.	61043900	Women’s or girls’ jackets, of other textiles, knitted or crocheted
4043.	61044100	Dresses of wool or fine animal hair, knitted or crocheted
4044.	61044200	Dresses of cotton, knitted or crocheted
4045.	61044300	Dresses of synthetic fibres, knitted or crocheted
4046.	61044400	Dresses of artificial fibres, knitted or crocheted
4047.	61044900	Dresses of other textile material, nes, knitted or crocheted
4048.	61045100	Skirts & divided skirts of wool or fine hair, knitted or crocheted
4049.	61045200	Skirts & divided skirts of cotton, knitted or crocheted
4050.	61045300	Skirts & divided skirts of synthetic fibres, knitted or crocheted
4051.	61045900	Skirts & divided skirts of other textiles, nes, knitted or crocheted
4052.	61046100	Women’s or girls’ trousers, etc., of wool…, knitted or crocheted
4053.	61046200	Women’s or girls’ trousers, etc., of cotton, knitted or crocheted
4054.	61046300	Women’s or girls’ trousers, etc., of synthetic, knitted or crocheted
4055.	61046900	Women’s or girls’ trousers, etc., of other textile, knitted/crocheted
4056.	61051000	Men’s or boys’ shirts of cotton, knitted or crocheted
4057.	61052000	Men’s or boys’ shirts of man-made fibres, knitted or crocheted
4058.	61059000	Men’s or boys’ shirts of other textiles, nes, knitted or crocheted
4059.	61061000	Women’s or girls’ blouses, etc., of cotton, knitted or crocheted
4060.	61062000	Women’s or girls’ blouses, etc., of man-made fibres, knitted/crocheted
4061.	61069000	Women’s or girls’ blouses, etc., of other textiles, knitted/crocheted
4062.	61071100	Men’s or boys’ underpants & briefs of cotton, knitted or crocheted
4063.	61071200	Men’s or boys’ underpants, etc., of man-made fibres, knitted/crocheted
4064.	61071910	Men’s or boys’ underpants, etc., of silk or silk waste, knitted/crocheted
4065.	61071990	Men’s or boys’ underpants, etc., of other textiles, knitted/crocheted
4066.	61072100	Men’s or boys’ pyjamas of cotton, knitted or crocheted
4067.	61072200	Men’s or boys’ pyjamas of man-made fibres, knitted or crocheted
4068.	61072910	Men’s or boys’ pyjamas of silk or silk waste, knitted or crocheted
4069.	61072990	Men’s or boys’ pyjamas of other textiles, nes, knitted or crocheted
4070.	61079100	Men’s or boys’ dressing gowns, etc., of cotton, knitted or crocheted
4071.	61079910	Men’s or boys’ dressing gowns, etc., of man-made fibres, knitted or crocheted
4072.	61079990	Men’s or boys’ dressing gowns, etc., of other textiles, nes, knitted or crocheted
4073.	61081100	Women’s/girls’ slips, etc., of man-made fibres, knitted or crocheted
4074.	61081910	Women’s/girls’ slips, etc., of cotton, knitted or crocheted
4075.	61081920	Women’s/girls’ slips, etc., of silk or silk waste, knitted or crocheted
4076.	61081990	Women’s/girls’ slips, etc., of other textile materials, knitted/crocheted
4077.	61082100	Women’s or girls’ briefs & panties of cotton, knitted or crocheted
4078.	61082200	Women’s or girls’ briefs, etc., of man-made fibres, knitted/crocheted
4079.	61082910	Women’s or girls’ briefs, etc., of silk or silk waste, knitted/crocheted
4080.	61082990	Women’s or girls’ briefs, etc., of other textiles, knitted/crocheted
4081.	61083100	Women’s or girls’ nighties…, etc., of cotton, knitted or crocheted
4082.	61083200	Women’s or girls’ pyjamas, etc., of man-made fibres, knitted/crocheted
4083.	61083910	Women’s or girls’ pyjamas, etc., of silk or silk waste, knitted/crocheted
4084.	61083990	Women’s or girls’ nighties, etc., of other textiles, knitted/crocheted
4085.	61089100	Women’s or girls’ dressing gowns…, of cotton, knitted/crocheted
4086.	61089200	Women’s or girls’ dressing gowns of man-made fibre, knitted/crocheted
4087.	61089900	Women’s or girls’ dressing gowns of other textiles, knitted/crocheted
4088.	61091000	T-shirts, singlets & other vests, of cotton, knitted or crocheted
4089.	61099010	T-shirts, singlets, etc., of silk or silk waste, knitted/crocheted
4090.	61099090	T-shirts, singlets, etc., of other textiles, nes, knitted/crocheted
4091.	61101100	Jerseys, pullovers, etc., of wool, knitted or crocheted
4092.	61101200	Jerseys, pullovers, etc., of cashmere, knitted or crocheted
4093.	61101910	Jerseys, pullovers, etc., of other goats’ hair, knitted/crocheted
4094.	61101920	Jerseys, pullovers, etc., of rabbit or hare hair, knitted/crocheted
4095.	61101990	Jerseys, pullovers, etc., of other animal fine hair nes, knitted/crocheted
4096.	61102000	Jerseys, pullovers, etc., of cotton, knitted or crocheted
4097.	61103000	Jerseys, pullovers, etc., of man-made fibres, knitted or crocheted
4098.	61109010	Jerseys, pullovers, etc., of silk or silk waste, knitted or crocheted
4099.	61109090	Jerseys, pullovers, etc., of other textiles, knitted or crocheted
4100.	61112000	Babies’ garments, etc., of cotton, knitted or crocheted
4101.	61113000	Babies’ garments, etc., of synthetic fibres, knitted or crocheted
4102.	61119010	Babies’ garments, etc., of wool or fine animal hair, knitted or crocheted
4103.	61119090	Babies’ garments, etc., of other textiles, knitted or crocheted
4104.	61121100	Track-suits of cotton, knitted or crocheted
4105.	61121200	Track-suits of synthetic fibres, knitted or crocheted
4106.	61121900	Track-suits of other textiles, knitted or crocheted
4107.	61122010	Ski-suits, of cotton, knitted or crocheted
4108.	61122090	Ski-suits, of other textile materials, knitted or crocheted
4109.	61123100	Men’s or boys’ swimwear of synthetic fibres, knitted or crocheted
4110.	61123900	Men’s or boys’ swimwear of other textiles, knitted or crocheted
4111.	61124100	Women’s or girls’ swimwear of synthetic fibres, knitted or crocheted
4112.	61124900	Women’s or girls’ swimwear of other textiles, knitted or crocheted
4113.	61130000	Garments of knitted or crocheted fabrics of 59.03, 59.06, 59.07
4114.	61142000	Garments of cotton, knitted or crocheted, nes
4115.	61143000	Garments of man-made fibres, knitted or crocheted, nes
4116.	61149010	Garments of wool or fine animal hair, knitted or crocheted, nes
4117.	61149090	Garments of other textiles, knitted or crocheted
4118.	61151000	Stockings, gradually press tighted
4119.	61152100	Panty hose and tights of synthetic fibres, measuring per single yarn less than 67 decitex
4120.	61152200	Panty hose and tights of synthetic fibres, measuring per single yarn 67 decitex or more
4121.	61152910	Panty hose and tights of cotton, knitted or crocheted
4122.	61152990	Panty hose and tights of other textile materials, knitted or crocheted
4123.	61153000	Women’s full-length or knee-length hosiery, measuring per single yarn less than 67 decitex
4124.	61159400	Panty hose, tights, stockings, etc., of wool or fine animal hair, knitted or crocheted
4125.	61159500	Panty hose, tights, stockings, etc., of cotton, knitted or crocheted
4126.	61159600	Panty hose, tights, stockings, etc., of synthetic fibres, knitted or crocheted
4127.	61159900	Hosiery & footwear, of other textiles, knitted or crocheted, nes
4128.	61161000	Gloves, impregnated… with plastics or rubber, knitted or crocheted
4129.	61169100	Gloves, mittens & mitts, of wool…, knitted or crocheted
4130.	61169200	Gloves, mittens & mitts, of cotton, knitted or crocheted
4131.	61169300	Gloves, mittens & mitts, of synthetic fibres, knitted or crocheted
4132.	61169900	Gloves, mittens & mitts, of other textiles, knitted or crocheted
4133.	61171011	Shawls, scarves, mufflers, mantillas, veils, etc., of cashmere, knitted/crocheted
4134.	61171019	Shawls, scarves, mufflers, mantillas, veils, etc., of other fine animal hair, knitted/crocheted
4135.	61171020	Shawls, scarves, mufflers, mantillas, veils, etc., of wool, knitted/crocheted
4136.	61171090	Shawls, scarves, mufflers, mantillas, veils, etc., of other textile materials, knitted/crocheted
4137.	61178010	Ties, bow ties and cravats, knitted or crocheted
4138.	61178090	Other parts of garments or of clothing accessories, knitted or crocheted
4139.	61179000	Parts of garments or clothing accessories, knitted or crocheted
4140.	62011100	Men’s or boys’ overcoats, etc., of wool or fine animal hair
4141.	62011210	Men’s or boys’ overcoats, etc., of cotton, stuffed with down
4142.	62011290	Men’s or boys’ overcoats, etc., of cotton, nes
4143.	62011310	Men’s or boys’ overcoats, etc., of man-made fibres, down stuffed
4144.	62011390	Men’s or boys’ overcoats, etc., of man-made fibres, nes
4145.	62011900	Men’s or boys’ overcoats, etc., of other textiles, nes
4146.	62019100	Men’s or boys’ anoraks, wind-cheaters, etc., of wool/fine animal hair
4147.	62019210	Men’s or boys’ anoraks, wind-cheaters, etc., of cotton, down stuffed
4148.	62019290	Men’s or boys’ anoraks, wind-cheaters, etc., of cotton, nes
4149.	62019310	Men’s/boys’ anoraks, wind-cheaters.., of man-made fibres, down stuffed
4150.	62019390	Men’s or boys’ anoraks, wind-cheaters, etc., of man-made fibres, nes
4151.	62019900	Men’s or boys’ anoraks, wind-cheaters, etc., of other textiles, nes
4152.	62021100	Woman’s or girls’ overcoats, etc., of wool or fine animal hair
4153.	62021210	Woman’s or girls’ overcoats, etc., of cotton, stuffed with down
4154.	62021290	Woman’s or girls’ overcoats, etc., of cotton, nes
4155.	62021310	Woman’s or girls’ overcoats, etc., of man-made fibres, down stuffed
4156.	62021390	Woman’s or girls’ overcoats, etc., of man-made fibres, nes
4157.	62021900	Woman’s or girls’ overcoats, etc., of other textiles, nes
4158.	62029100	Woman’s or girls’ anoraks, wind-cheaters, etc., of wool…
4159.	62029210	Woman’s or girls’ anoraks, wind-cheaters.., of cotton, down stuffed
4160.	62029290	Woman’s or girls’ anoraks, wind-cheaters.., of cotton, nes
4161.	62029310	Woman’s/girls’ anoraks, wind-cheaters.., of man-made fibres, down stuffed
4162.	62029390	Woman’s or girls’ anoraks, wind-cheaters.., of man-made fibres, nes
4163.	62029900	Woman’s or girls’ anoraks, wind-cheaters, etc., of other textiles, nes
4164.	62031100	Men’s or boys’ suits of wool or fine animal hair
4165.	62031200	Men’s or boys’ suits of synthetic fibres
4166.	62031910	Men’s or boys’ suits of silk or silk waste
4167.	62031990	Men’s or boys’ suits of other textiles, nes
4168.	62032200	Men’s or boys’ ensembles of cotton
4169.	62032300	Men’s or boys’ ensembles of synthetic fibres
4170.	62032910	Men’s or boys’ ensembles of silk or silk waste
4171.	62032920	Men’s or boys’ ensembles of wool or fine animal hair
4172.	62032990	Men’s or boys’ ensembles of other textiles, nes
4173.	62033100	Men’s or boys’ jackets & blazers of wool or fine animal hair
4174.	62033200	Men’s or boys’ jackets & blazers of cotton
4175.	62033300	Men’s or boys’ jackets & blazers of synthetic fibres
4176.	62033910	Men’s or boys’ jackets & blazers of silk or silk waste
4177.	62033990	Men’s or boys’ jackets & blazers of other textile materials, nes
4178.	62034100	Men’s or boys’ trousers, breeches, etc., of wool or fine animal hair
4179.	62034210	Men’s or boys’ arabian trousers, breeches of cotton
4180.	62034290	Men’s or boys’ trousers, breeches, nes, of cotton
4181.	62034310	Men’s or boys’ arabian trousers, breeches of synthetic fibres
4182.	62034390	Men’s or boys’ trousers, breeches, nes, of synthetic fibres
4183.	62034910	Men’s or boys’ arabian trousers, breeches of other textile fibres
4184.	62034990	Men’s or boys’ trousers, breeches, nes, of other textile fibres
4185.	62041100	Women’s or girls’ suits of wool or fine animal hair
4186.	62041200	Women’s or girls’ suits of cotton
4187.	62041300	Women’s or girls’ suits of synthetic fibres
4188.	62041910	Women’s or girls’ suits of silk or silk waste
4189.	62041990	Women’s or girls’ suits of other textiles, nes
4190.	62042100	Women’s or girls’ ensembles of wool or fine animal hair
4191.	62042200	Women’s or girls’ ensembles of cotton
4192.	62042300	Women’s or girls’ ensembles of synthetic fibres
4193.	62042910	Women’s or girls’ ensembles of silk or silk waste
4194.	62042990	Women’s or girls’ ensembles of other textile materials, nes
4195.	62043100	Women’s or girls’ jackets & blazers of wool or fine animal hair
4196.	62043200	Women’s or girls’ jackets & blazers of cotton
4197.	62043300	Women’s or girls’ jackets & blazers of synthetic fibres
4198.	62043910	Women’s or girls’ jackets of silk or silk waste
4199.	62043990	Women’s or girls’ jackets of other textiles, nes
4200.	62044100	Dresses of wool or fine animal hair
4201.	62044200	Dresses of cotton
4202.	62044300	Dresses of synthetic fibres
4203.	62044400	Dresses of artificial fibres
4204.	62044910	Women’s or girls’ dresses of silk or silk waste
4205.	62044990	Women’s or girls’ dresses of other textile materials, nes
4206.	62045100	Skirts & divided skirts of wool or fine animal hair
4207.	62045200	Skirts & divided skirts of cotton
4208.	62045300	Skirts & divided skirts of synthetic fibres
4209.	62045910	Women’s or girls’ skirts of silk or silk waste
4210.	62045990	Women’s or girls’ skirts of other textile materials, nes
4211.	62046100	Women’s or girls’ trousers/breeches, etc., of wool/fine animal hair
4212.	62046200	Women’s or girls’ trousers, breeches, etc., of cotton
4213.	62046300	Women’s or girls’ trousers, breeches, etc., of synthetic fibres
4214.	62046900	Women’s or girls’ trousers, breeches, etc., of other textiles, nes
4215.	62052000	Men’s or boys’ shirts of cotton
4216.	62053000	Men’s or boys’ shirts of man-made fibres
4217.	62059010	Men’s or boys’ shirts of silk or silk waste
4218.	62059020	Men’s or boys’ shirts of wool or fine animal hair
4219.	62059090	Men’s or boys’ shirts of other textile materials, nes
4220.	62061000	Women’s or girls’ blouses, shirts, etc., of silk or silk waste
4221.	62062000	Women’s or girls’ blouses, shirts, etc., of wool or fine animal hair
4222.	62063000	Women’s or girls’ blouses, shirts, etc., of cotton
4223.	62064000	Women’s or girls’ blouses, shirts, etc., of man-made fibres
4224.	62069000	Women’s or girls’ blouses, shirts, etc., of other textiles, nes
4225.	62071100	Men’s or boys’ underpants & briefs of cotton
4226.	62071910	Men’s or boys’ underpants & briefs of silk or silk waste
4227.	62071920	Men’s or boys’ underpants & briefs of man-made fibres
4228.	62071990	Men’s or boys’ underpants & briefs of other textile materials, nes
4229.	62072100	Men’s or boys’ nightshirts & pyjamas of cotton
4230.	62072200	Men’s or boys’ nightshirts & pyjamas of man-made fibres
4231.	62072910	Men’s or boys’ nightshirts & pyjamas of silk or silk waste
4232.	62072990	Men’s or boys’ nightshirts & pyjamas of other textile materials, nes
4233.	62079100	Men’s or boys’ singlets, dressing gowns, etc., of cotton
4234.	62079910	Men’s or boys’ singlets, dressing gowns, etc., of silk or silk waste
4235.	62079920	Men’s or boys’ singlets, dressing gowns, etc., of man-made fibres
4236.	62079990	Men’s or boys’ singlets, dressing gowns etc., of other textile material, nes
4237.	62081100	Women’s or girls’ slips & petticoats of man-made fibres
4238.	62081910	Women’s or girls’ slips & petticoats of silk or silk waste
4239.	62081920	Women’s or girls’ slips & petticoats of cotton
4240.	62081990	Women’s or girls’ slips & petticoats of other textile materials, nes
4241.	62082100	Women’s or girls’ nightdresses & pyjamas of cotton
4242.	62082200	Women’s or girls’ nightdresses & pyjamas of man-made fibres
4243.	62082910	Women’s or girls’ nightdresses & pyjamas of silk or silk waste
4244.	62082990	Women’s or girls’ nightdresses & pyjamas of other textile materials, nes
4245.	62089100	Women’s or girls’ dressing gowns, panties, etc., of cotton
4246.	62089200	Women’s or girls’ dressing gowns, panties, etc., of man-made fibres
4247.	62089910	Women’s or girls’ dressing gowns, panties.., of silk or silk waste
4248.	62089990	Women’s or girls’ dressing gowns/panties.., of other textiles, nes
4249.	62092000	Babies’ garments & clothing accessories of cotton
4250.	62093000	Babies’ garments & clothing accessories of synthetic fibres
4251.	62099010	Babies’ garments & clothing accessories of wool or fine animal hair
4252.	62099090	Babies’ garments & clothing accessories of other textiles
4253.	62101010	Garments of felt or non-woven, of wool or fine animal hair
4254.	62101020	Garments of felt or non-woven, of cotton or bast fibres
4255.	62101030	Garments of felt or non-woven, of man-made fibres
4256.	62101090	Garments of felt or non-woven, of other textiles
4257.	62102000	Garments of 6201.11 to 19, from fabrics of 59.03, 59.06 or 59.07
4258.	62103000	Garments of 6202.11 to 19, from fabrics of 59.03, 59.06 or 59.07
4259.	62104000	Men’s or boys’ garments of fabrics of 59.03, 59.06 or 59.07
4260.	62105000	Women’s or girls’ garments of fabrics of 59.03, 59.06 or 59.07
4261.	62111100	Men’s or boys’ swimwear
4262.	62111200	Women’s or girls’ swimwear
4263.	62112010	Ski suits of cotton
4264.	62112090	Ski suits of other textile materials
4265.	62113210	Men’s or boys’ arabian robes of cotton
4266.	62113220	Men’s or boys’ sports wear of cotton
4267.	62113290	Men’s or boys’ garments of cotton, nes
4268.	62113310	Men’s or boys’ arabian robes of man-made fibres
4269.	62113320	Men’s or boys’ sports wear of arabian robes
4270.	62113390	Men’s or boys’ garments of man-made fibres, nes
4271.	62113910	Men’s or boys’ garments of silk or silk waste, nes
4272.	62113920	Men’s or boys’ garments of wool or fine animal hair, nes
4273.	62113990	Men’s or boys’ garments of other textiles, nes
4274.	62114210	Women’s or girls’ sports wear of cotton
4275.	62114290	Women’s or girls’ garments of cotton, nes
4276.	62114310	Women’s or girls’ sports wear of arabian robes
4277.	62114390	Women’s or girls’ garments of man-made fibres, nes
4278.	62114910	Women’s or girls’ garments of silk or silk waste, nes
4279.	62114990	Women’s or girls’ garments of other textiles, nes
4280.	62121010	Brassieres, of man-made fibres
4281.	62121090	Brassieres, of other textiles
4282.	62122010	Girdles & panty-girdles, of man-made fibres
4283.	62122090	Girdles & panty-girdles, of other textiles
4284.	62123010	Corselettes, of man-made fibres
4285.	62123090	Corselettes, of other textiles
4286.	62129010	Braces, suspenders and the like, of man-made fibres
4287.	62129090	Braces, suspenders and the like, of other textiles, nes
4288.	62132010	Handkerchiefs of cotton, embroidered
4289.	62132090	Handkerchiefs of cotton, nes
4290.	62139020	Embroidered handkerchiefs of other textiles, nes
4291.	62139090	Handkerchiefs of other textiles, nes
4292.	62141000	Shawls, scarves, mufflers, mantillas, veils, etc., of silk/silk waste
4293.	62142010	Shawls, scarves, mufflers, mantillas, veils, etc., of wool
4294.	62142020	Shawls, scarves, mufflers, mantillas, veils, etc., of cashmere
4295.	62142090	Shawls, scarves, mufflers, mantillas, veils, etc., of other fine animal hair
4296.	62143000	Shawls, scarves, mufflers, mantillas, veils, etc., of synthetic fibre
4297.	62144000	Shawls, scarves, mufflers, mantillas, veils, etc., of artificial fibre
4298.	62149000	Shawls, scarves, mufflers, mantillas, veils, etc., of other textiles nes
4299.	62151000	Ties, bow ties & cravats of silk or silk waste
4300.	62152000	Ties, bow ties & cravats of man-made fibres
4301.	62159000	Ties, bow ties & cravats of other textiles, nes
4302.	62160000	Gloves, mittens & mitts
4303.	62171010	Stocking, socks and sockettes
4304.	62171020	Kimono belts
4305.	62171090	Other made up clothing accessories, nes
4306.	62179000	Parts of garments or of clothing accessories, nes
4307.	63011000	Electric blankets
4308.	63012000	Blankets (excl. electric blankets) & travelling rugs, of wool…
4309.	63013000	Blankets (excl. electric blankets) & travelling rugs, of cotton
4310.	63014000	Blankets (excl. electric blankets), etc., of synthetic fibres
4311.	63019000	Other blankets & travelling rugs, nes
4312.	63021010	Bed linen, of cotton, knitted or crocheted
4313.	63021090	Bed linen, of other textiles, knitted or crocheted
4314.	63022110	Printed cotton bed sheets, not knitted or crocheted
4315.	63022190	Other printed cotton bed-linen, not knitted or crocheted
4316.	63022210	Printed bed sheets of man-made fibres, not knitted or crocheted
4317.	63022290	Other printed bed-linen of man-made fibres, not knitted or crocheted
4318.	63022910	Printed bed-linen of silk or silk waste, not knitted or crocheted
4319.	63022920	Printed bed-linen of bast fibres, not knitted or crocheted
4320.	63022990	Printed bed-linen of other textiles, nes, not knitted or crocheted
4321.	63023110	Embroidered cotton bed linen, not knitted, crocheted or printed
4322.	63023191	Cotton bed sheets, not knitted, crocheted, printed or embroidered
4323.	63023192	Cotton towelling coverlets, not knitted, crocheted, printed or embroidered
4324.	63023199	Other cotton bed linen, not knitted, crocheted, printed or embroidered, nes
4325.	63023210	Embroidered bed linen of man-made fibres, not knitted, crocheted or printed
4326.	63023290	Other bed linen of man-made fibres, not knitted, crocheted, printed or embroidered
4327.	63023910	Bed linen of silk or silk waste, not knitted, crocheted or printed, nes
4328.	63023921	Embroidered bed linen of bast fibres, not knitted, crocheted or printed
4329.	63023929	Other bed linen of bast fibres, not knitted, crocheted, printed or embroidered
4330.	63023991	Embroidered bed linen of other textiles, not knitted, crocheted or printed
4331.	63023999	Bed linen of other textiles, not knitted, crocheted, printed or embroidered, nes
4332.	63024010	Table linen, handmade, knitted or crocheted
4333.	63024090	Table linen, machine-made, knitted or crocheted
4334.	63025110	Table linen of cotton, embroidered, not knitted or crocheted
4335.	63025190	Table linen of cotton, not embroidered, knitted or crocheted
4336.	63025310	Table linen of man-made fibres, embroidered, not knitted or crocheted
4337.	63025390	Table linen of man-made fibres, not embroidered, knitted or crocheted
4338.	63025911	Table linen of flax, embroidered, not knitted or crocheted
4339.	63025919	Table linen of flax, not embroidered, not knitted or crocheted
4340.	63025990	Table linen of other textiles, knitted or crocheted
4341.	63026010	Bath towels of cotton terry fabrics
4342.	63026090	Other toilet linen & kitchen linen of cotton terry fabrics
4343.	63029100	Toilet linen & kitchen linen of cotton, nes
4344.	63029300	Toilet linen & kitchen linen of man-made fibres, nes
4345.	63029910	Toilet linen & kitchen linen of flax, nes
4346.	63029990	Toilet linen & kitchen linen of other textiles, nes
4347.	63031210	Curtains & interior blinds; valances of synthetic fibres, knitted
4348.	63031220	Curtains & interior blinds; valances of synthetic fibres, crocheted
4349.	63031931	Curtains & interior blinds; valances of cotton, knitted
4350.	63031932	Curtains & interior blinds; valances of cotton, crocheted
4351.	63031991	Curtains and interior blinds; valances of other textile materials, knitted
4352.	63031992	Curtains and interior blinds; valances of other textile materials, crocheted
4353.	63039100	Curtains & interior blinds; valances of cotton, not knitted or crocheted
4354.	63039200	Curtains & interior blinds; valances of synthetic fibres, not knitted or crocheted
4355.	63039900	Curtains & interior blinds; valances of other textiles, not knitted or crocheted
4356.	63041121	Bedspreads, hand-knitted
4357.	63041129	Bedspreads, machine-knitted
4358.	63041131	Bedspreads, hand-crocheted
4359.	63041139	Bedspreads, machine-crocheted
4360.	63041910	Bedspreads of silk or silk waste, not knitted or crocheted
4361.	63041921	Embroidered bedspreads of cotton or bast fibres, not knitted or crocheted
4362.	63041929	Non-embroidered bedspreads of cotton or bast fibres, not knitted or crocheted
4363.	63041931	Embroidered bedspreads of man-made fibres, not knitted or crocheted
4364.	63041939	Non-embroidered bedspreads of man-made fibres, not knitted or crocheted
4365.	63041991	Embroidered bedspreads of other textiles nes, not knitted or crocheted
4366.	63041999	Non-embroidered bedspreads of other textiles nes, not knitted or crocheted
4367.	63049121	Furnishing articles, nes, hand-knitted
4368.	63049129	Furnishing articles, nes, machine-knitted
4369.	63049131	Furnishing articles, nes, hand-crocheted
4370.	63049139	Furnishing articles, nes, machine-crocheted
4371.	63049210	Embroidered cotton furnishing articles, nes, not knitted or crocheted
4372.	63049290	Non-embroidered cotton furnishing articles nes, not knitted or crocheted
4373.	63049310	Embroidered furnishing articles of synthetic fibres, not knitted or crocheted
4374.	63049390	Non-embroidered furnishing articles of synthetic fibres nes, not knitted or crocheted
4375.	63049910	Furnishing articles of silk or silk waste, not knitted or crocheted
4376.	63049921	Embroidered furnishing articles of bast fibres, not knitted or crocheted
4377.	63049929	Non-embroidered furnishing articles of bast fibres, not knitted or crocheted
4378.	63049990	Furnishing articles of other textiles, nes, not knitted or crocheted
4379.	63051000	Sacks & bags, used for packing goods, of jute, etc.
4380.	63052000	Sacks & bags, used for packing goods, of cotton
4381.	63053200	Flexible intermediate bulk containers of man-made textile materials
4382.	63053300	Sacks & bags, of polyethylene or polypropylene strip or the like
4383.	63053900	Sacks & bags, used for packing goods, of man-made textile fibres nes
4384.	63059000	Sacks & bags, used for packing goods, of other textiles, nes
4385.	63061200	Tarpaulins, awnings & sunblinds, of synthetic fibres
4386.	63061910	Tarpaulins, awnings & sunblinds, of bast fibres
4387.	63061920	Tarpaulins, awning & sunblinds, of cotton
4388.	63061990	Tarpaulins, awnings & sunblinds, of other textiles, nes
4389.	63062200	Tents of synthetic fibres
4390.	63062910	Tents of cotton
4391.	63062990	Tents of other textile materials
4392.	63063010	Sails of synthetic fibres
4393.	63063090	Sails of other textile materials
4394.	63064010	Pneumatic mattresses of cotton
4395.	63064020	Pneumatic mattresses of synthetic fibres
4396.	63064090	Pneumatic mattresses of other textile materials
4397.	63069010	Camping goods, of cotton (excl. tents)
4398.	63069020	Camping goods of bast fibres (excl. tents)
4399.	63069030	Camping goods of man-made fibres (excl. tents)
4400.	63069090	Camping goods of other textiles, nes (excl. tents)
4401.	63071000	Floor-cloths, dish-cloths, dusters & similar cleaning cloths
4402.	63072000	Life-jackets & life-belts
4403.	63079000	Made up articles (incl. dress patterns), nes
4404.	63080000	Sets of woven fabric & yarn, for making up into rugs, etc., prs
4405.	63090000	Worn clothing & other worn articles
4406.	63101000	Used/new rags, worn out scrap twine, cordage, rope, etc., sorted
4407.	63109000	Used/new rags, worn out scrap twine, cordage, rope, etc., not sorted
4408.	64011010	Waterproof footwear incorporating a protective metal toe-cap, with rubber uppers
4409.	64011090	Waterproof footwear incorporating a protective metal toe-cap, with plastic uppers
4410.	64019210	Waterproof footwear covering the ankle but not the knee, with rubber uppers
4411.	64019290	Waterproof footwear covering the ankle but not the knee, with plastic uppers
4412.	64019900	Waterproof footwear (not covering the ankle)
4413.	64021200	Ski-boots & cross-country ski footwear of rubber or plastics
4414.	64021900	Sport footwear, nes, of rubber or plastics
4415.	64022000	Footwear with thongs plugged into soles, of rubber or plastics
4416.	64029100	Footwear, nes, covering the ankle of rubber or plastics
4417.	64029910	Footwear, nes, with rubber uppers, not covering the ankle, of rubber or plastics
4418.	64029921	Footwear, nes, with plastic uppers and woven fabrics or other textile products as substrate, not covering the ankle
4419.	64029929	Footwear, nes, with plastic uppers, not covering the ankle, of rubber or plastics
4420.	64031200	Ski-boots, etc., with rubber/plastics/leather.. soles, leather uppers
4421.	64031900	Sports footwear, with rubber/plastics/leather..soles, leather uppers
4422.	64032000	Sandles, with leather soles & straps (over instep, around big toe)
4423.	64034000	Footwear, with a metal toe-cap, leather uppers
4424.	64035111	footwear with outer soles of leather covering the ankle, but no part of the calf, with insoles of a length less than 24 cm
4425.	64035119	Footwear with outer soles of leather covering the ankle, but no part of the calf
4426.	64035191	Footwear with outer soles of leather covering the ankle, with insoles of a length less than 24 cm
4427.	64035199	Footwear with leather soles & uppers, covering the ankle
4428.	64035900	Footwear with leather soles & uppers, not covering the ankle
4429.	64039111	Footwear covering the ankle, but no part of the calf, with insoles of a length less than 24 cm
4430.	64039119	Footwear covering the ankle, but no part of the calf
4431.	64039191	Footwear covering the ankle, with insoles of a length less than 24 cm
4432.	64039199	Footwear with rubber… soles & leather uppers, covering the ankle
4433.	64039900	Footwear with rubber… soles, leather uppers, not covering the ankle
4434.	64041100	Sports footwear, with rubber or plastic soles & textile uppers
4435.	64041900	Other footwear, with rubber or plastic soles & textile uppers
4436.	64042000	Footwear with leather or composition leather soles & textile uppers
4437.	64051010	Footwear, nes, with leather or composition leather uppers and rubber, plastics, leather or composition leather outer soles
4438.	64051090	Footwear, nes, with leather or composition leather uppers and other material outer soles
4439.	64052000	Footwear, nes, with textile uppers
4440.	64059010	Footwear, nes, with rubber, plastics, leather or composition leather outer soles
4441.	64059090	Footwear, nes, with other material outer soles
4442.	64061000	Uppers & parts thereof (excl. stiffeners)
4443.	64062010	Outer soles & heels of rubber
4444.	64062020	Outer soles & heels of plastics
4445.	64069010	Wooden parts of footwear (excl. uppers, outer soles & heels)
4446.	64069090	Non-wood parts of footwear (excl. uppers, outer soles & heels)
4447.	65010000	Hat-forms, hat bodies & hoods of felt; plateaux & manchons of felt
4448.	65020000	Hat-shapes, plaited or made by assembling strips of any material
4449.	65040000	Hats & other headgear, plaited or assembled by strips of any material
4450.	65050010	Hair-nets of any material
4451.	65050020	Hats & other headgear, crocheted
4452.	65050091	Felt hats and other felt headgear
4453.	65050099	Hats & other headgear, knitted or made up from textile fabric in piece
4454.	65061000	Safety headgear
4455.	65069100	Hats & other headgear, of rubber or plastics
4456.	65069910	Hats & other headgear, of leather
4457.	65069920	Hats & other headgear, of furskin
4458.	65069990	Hats & other headgear, of other materials, nes
4459.	65070000	Head-bands, linings, covers, hat foundations, etc., for headgear
4460.	66011000	Garden or similar umbrellas
4461.	66019100	Umbrellas & sun umbrellas, having a telescopic shaft
4462.	66019900	Umbrellas & sun umbrellas, nes
4463.	66020000	Walking-sticks, seat-sticks, whips, riding-crops & the like
4464.	66032000	Umbrella frames, including frames mounted on shafts (sticks)
4465.	66039000	Parts, trimmings & accessories of articles of 66.01 or 66.02
4466.	67010000	Prepared skins of birds with feathers or down, feathers, etc.
4467.	67021000	Artificial flowers, foliage & fruit & articles thereof of plastics
4468.	67029010	Artificial flowers, etc. & articles
4469.	67029020	Artificial flowers, etc. & articles thereof, of silk or silk waste
4470.	67029030	Artificial flowers, etc. & articles thereof, of man-made fibres
4471.	67029090	Artificial flowers, etc. & articles thereof, of other materials, nes
4472.	67030000	Human hair, dressed, etc.; animal hair & synthetic materials for wigs
4473.	67041100	Complete wigs of synthetic textile materials
4474.	67041900	False beards, eyebrows & eyelashes, etc., of synthetic fibres
4475.	67042000	Wigs, false beards, eyebrows, etc. & articles, nes, of human hair
4476.	67049000	Wigs, false beards, eyebrows, etc., nes
4477.	68010000	Setts, curbstones & flagstones of natural stone (except slate)
4478.	68021010	Tiles etc. of marble, side <<7cm; artificial coloured granules, powder
4479.	68021090	Other tiles etc., side <<7cm; artificial coloured granules, powder
4480.	68022110	Monumental/building stone of marble, cut/sawn flat or even
4481.	68022120	Monumental/building stone of travertine, cut/sawn flat or even
4482.	68022190	Monumental/building stone of travertine/alabaster, cut flat or even
4483.	68022300	Monumental/building stone, cut/sawn flat or even, granite
4484.	68022910	Other calcareous stone and articles thereof, simply cut or swan, with a flat or even surface
4485.	68022990	Other monumental or building stone and articles thereof, simply cut or swan, with a flat or even surface
4486.	68029110	Carvings of marble, travertine and alabaster
4487.	68029190	Worked building stone nes, of marble, travertine and alabaster
4488.	68029210	Carvings of calcareous stone
4489.	68029290	Worked building stone nes, of calcareous stone
4490.	68029311	Tombstone of natural granite
4491.	68029319	Carvings of granite
4492.	68029390	Worked building stone nes, of granite
4493.	68029910	Carvings of other stones, nes
4494.	68029990	Worked building stone and articles thereof, nes
4495.	68030010	Worked slate & articles of slate
4496.	68030090	Worked slate & articles of agglomerated slate
4497.	68041000	Millstones & grindstones for milling, grinding or pulping
4498.	68042100	Millstones & the like of agglomerated synthetic or natural diamond
4499.	68042210	Grinding wheels of other agglomerated abrasives or of ceramics
4500.	68042290	Millstones etc. of other agglomerated abrasives or of ceramics
4501.	68042310	Grinding wheels of natural stone
4502.	68042390	Millstones, grandstones, etc. of natural stone
4503.	68043010	Oilstone
4504.	68043090	Other hand sharpening or polishing stones
4505.	68051000	Abrasive powder or grain on woven textile fabric base
4506.	68052000	Abrasive powder or grain on paper or paperboard base
4507.	68053000	Abrasive powder or grain on base of other materials
4508.	68061000	Slag wool, rock wool & similar mineral wools in bulk, sheets or rolls
4509.	68062000	Exfoliated vermiculite, expand clays, foamed slag & similar expand mineral material
4510.	68069000	Articles of heat/sound insulating, etc., nes, mineral material excluding 68.11 & 12 Ch 69
4511.	68071000	Asphalt or similar material articles, in rolls
4512.	68079000	Asphalt or similar material articles nes
4513.	68080000	Panels, boards…of veg fibre, straw etc. agglomerated with mineral binders
4514.	68091100	Plaster boards etc. not ornamental faced/reinforced w/paper/paperboard
4515.	68091900	Plaster boards etc. not ornamental faced/reinforced nes
4516.	68099000	Articles of plaster or compositions based on plaster nes
4517.	68101100	Building blocks & bricks of cement, concrete/artificial stone
4518.	68101910	Tiles, flagstones & similar articles of artificial stone
4519.	68101990	Tiles, flagstones & similar articles of cement/concrete stone
4520.	68109110	Reinforced concrete and prestressed concrete tubes, pipes, rods, plates, piles and similar articles
4521.	68109190	Other prefabricated structural components for building or civil engineering
4522.	68109910	Railway sleepers of concrete
4523.	68109990	Articles of cement, of concrete or of artificial stone, nes
4524.	68114010	Corrugated sheets containing asbestos
4525.	68114020	Sheets, panels, tiles and similar articles containing asbestos
4526.	68114030	Tubes, pipes and tube or pipe fittings containing asbestos
4527.	68114090	Other articles containing asbestos
4528.	68118100	Corrugated sheets not containing asbestos
4529.	68118200	Sheets, panels, tiles and similar articles not containing asbestos
4530.	68118910	Tubes, pipes and tube or pipe fittings not containing asbestos
4531.	68118990	Other articles not containing asbestos
4532.	68128000	Articles of crocidolite and its mixtures
4533.	68129100	Clothing, clothing accessories, footwear and headgear of crocidolite and mixtures
4534.	68129200	Paper, millboard and felt of crocidolite and mixtures
4535.	68129300	Compressed asbestos fibre jointing, in sheets or rolls, other than paper and clothing
4536.	68129900	Other asbestos and articles of such mixtures
4537.	68132010	Brake linings and pads containing asbestos
4538.	68132090	Friction material and articles thereof containing asbestos
4539.	68138100	Brake linings and pads not containing asbestos
4540.	68138900	Friction material and articles thereof not containing asbestos
4541.	68141000	Mica plate/sheet/strip, agglomerated/reconstituted on support or not
4542.	68149000	Worked mica & articles of mica nes
4543.	68151000	Non-electrical articles of graphite or other carbon
4544.	68152000	Articles of peat
4545.	68159100	Articles containing magnesite, dolomite or chromite
4546.	68159920	Carbon fibres
4547.	68159931	Carbon fibre fabric
4548.	68159932	Carbon fibre prepreg
4549.	68159939	Articles of carbon fibres, nes
4550.	68159990	Articles of stone or of other mineral substances nes
4551.	69010000	Bricks/blocks etc. & ceramic goods of siliceous earths
4552.	69021000	Refractory bricks etc. >50% Mg, Ca or Cr expressed as MgO/CaO/Cr2O3
4553.	69022000	Refractory bricks etc. >50% Al2O3, SiO2 or mixture etc.
4554.	69029000	Refractory bricks etc. nes
4555.	69031000	Refractory ceramic goods nes, >50% graphite/other forms of carbon etc.
4556.	69032000	Refractory ceramic goods nes, >50% Al2O3 or mixture/compounds of SiO2
4557.	69039000	Refractory ceramic goods nes
4558.	69041000	Building bricks
4559.	69049000	Ceramic flooring blocks, support or filler tiles & the like
4560.	69051000	Roofing tiles, ceramic
4561.	69059000	Chimney-pots, cowls, chimney liners etc. & other ceramic constructional goods
4562.	69060000	Ceramic pipes, conduits, guttering & pipe fittings
4563.	69071000	Tiles, cubes & similar <<7 cm rectangular or not etc., unglased ceramics
4564.	69079000	Tiles, cubes & similar nes, unglased ceramics
4565.	69081000	Tiles, cubes & similar <<7 cm rectangular or not etc., glased ceramics
4566.	69089000	Tiles, cubes & similar nes, glased ceramics
4567.	69091100	Ceramic wares laboratory, chemical/other technical uses of porcelain/china
4568.	69091200	Ceramic articles of hardness to 9 or more on Mohs scale
4569.	69091900	Ceramic wares laboratory, chemical/other technical uses nes
4570.	69099000	Ceramic troughs, tubes etc. used in agriculture, ceramic pots etc.
4571.	69101000	Ceramic sinks, washbasins & similar sanitary fixtures of porcelain/china
4572.	69109000	Ceramic sinks, washbasins etc. & similar sanitary fixtures nes
4573.	69111010	Tableware of porcelain or china
4574.	69111020	Kitchenware of porcelain or china
4575.	69119000	Household articles nes & toilet articles of porcelain or china
4576.	69120010	Ceramic tableware
4577.	69120090	Ceramic kitchenware and other household or toilet articles nes
4578.	69131000	Statuettes & other ornamental articles of porcelain or china
4579.	69139000	Statuettes & other ornamental articles of ceramics nes
4580.	69141000	Articles of porcelain or china nes
4581.	69149000	Articles of ceramics nes
4582.	70010000	Cullet & other waste & scrap of glass; glass in the mass
4583.	70021000	Balls, glass exc microspheres of No. 70.18
4584.	70022010	Preformed glass bars for drawing optical fibre
4585.	70022090	Other glass rods
4586.	70023110	Tubes of fused quartz, of waveguide-level, for optical fibre use
4587.	70023190	Tubes of fused quartz or other fused silica, nes
4588.	70023200	Tubes of glass linear coef of exp d”5 X 10-6 per Kelvin with 0C-300C
4589.	70023900	Tubes of glass nes
4590.	70031200	Cast glass sheets non-wired coloured etc. having absorb/reflecting layer
4591.	70031900	Cast glass sheets non-wired nes
4592.	70032000	Cast glass sheets wired
4593.	70033000	Cast glass profiles
4594.	70042000	Drawn glass sheets, coloured etc. having absorbing/reflecting layer
4595.	70049000	Drawn glass in sheets nes
4596.	70051000	Float glass etc. in sheets, non-wired having absorbent/reflecting layer
4597.	70052100	Float glass etc. in sheets, non-wired coloured throughout the mass etc.
4598.	70052900	Float glass etc. in sheets, non-wired nes
4599.	70053000	Float glass etc. in sheets, wired
4600.	70060000	Glass of 70.03, 70.04, 70.05 bent, edge-worked etc. not framed etc.
4601.	70071110	Toughened safety glass, for aircraft, spacecraft or vessels
4602.	70071190	Toughened safety glass, for vehicles
4603.	70071900	Other toughened safety glass, nes
4604.	70072110	Laminated safety glass, for aircraft, spacecraft or vessels
4605.	70072190	Laminated safety glass, for vehicles
4606.	70072900	Other laminated safety glass, nes
4607.	70080010	Sealed or vacuum insulating glass
4608.	70080090	Other multiple-walled insulating units of glass
4609.	70091000	Rear-view mirrors for vehicles
4610.	70099100	Glass mirrors, unframed
4611.	70099200	Glass mirrors, framed
4612.	70101000	Ampoules of glass conveyance or packing
4613.	70102000	Stoppers/lids/other closures of glass
4614.	70109010	Carboys/bottles/flasks etc. of glass, >11
4615.	70109020	Carboys/bottles/flasks etc. of glass, >0.33 l but d”1 l
4616.	70109030	Carboys/bottles/flasks etc. of glass, >0.15 l but d”0.33 l
4617.	70109090	Carboys/bottles/flasks etc. of glass, d”0.15 l
4618.	70111000	Glass envelopes (including bulbs/tubes) for electric lighting
4619.	70112090	Stoppers/lids/other closures of glass
4620.	70112090	Stoppers/lids/other closures of glass
4621.	70119010	Glass envelopes for electronic tubes (excl. 70112000)
4622.	70119090	Glass envelopes (incl. bulbs/tubes) nes
4623.	70131000	Glassware of a kind used for table kitchen, etc. of glass-ceramics
4624.	70132200	Stemware drinking glasses of lead crystal
4625.	70132800	Stemware drinking glasses, other than of glass-ceramics and of lead crystal
4626.	70133300	Other drinking glasses, of lead crystal, other than of glass-ceramics
4627.	70133700	Other drinking glasses, other than of glass-ceramics and of lead crystal
4628.	70134100	Glassware of a kind used for table kitchen, etc., of lead crystal
4629.	70134200	Glassware of a kind used for table kitchen, etc., of glass having a small linear coefficient of expansion
4630.	70134900	Other glassware of a kind used for table kitchen, etc.
4631.	70139100	Glassware nes of lead crystal (other than that of 70.10 or 70.18)
4632.	70139900	Glassware nes (other than that of 70.10 or 70.18)
4633.	70140010	Optical elements of glass for optical instruments, not optically worked
4634.	70140090	Signalling glassware (excl. 70.15), not optically worked
4635.	70151010	Glasses for corrective photochromic spectacles, not optically worked
4636.	70151090	Other glasses for corrective spectacles, not optically worked
4637.	70159010	Clock or watch glasses, curved/bent not optically worked
4638.	70159020	Glasses for non-corrective photochromic spectacles, not optically worked
4639.	70159090	Other glasses, curved/bent, not optically worked, nes
4640.	70161000	Glass cubes & other glass smallwares backed or not for mosaics or decor purpose
4641.	70169010	Leaded lights and the like
4642.	70169090	Glass paving blocks, etc. for building; foamglass blocks, etc.
4643.	70171000	Laboratory, hygienic or pharmaceutical glassware etc. fused quartz/silica nes
4644.	70172000	Laboratory glassware etc. of other glass linear expansion etc. d”5 X 10-6 Kelvin
4645.	70179000	Laboratory, hygienic or pharmaceutical glassware etc. nes
4646.	70181000	Glass beads, imitation pearls/precious or semi-precious stones
4647.	70182000	Glass microspheres not exceeding 1 mm in diameter
4648.	70189000	Glass eyes, statuettes and other ornaments of lamp-worked glass
4649.	70191100	Chopped strands of glass, length d” 50mm
4650.	70191200	Rovings of glass
4651.	70191900	Slivers, yarn & other chopped strands of glass
4652.	70193100	Mats of glass fibres
4653.	70193200	Thin sheets (voiles) of glass fibres
4654.	70193900	Webs, mattresses, boards & similar non-woven products of glass fibres
4655.	70194000	Woven fabrics of glass rovings
4656.	70195100	Other woven fabrics of glass fibres, width d”30cm
4657.	70195200	Other woven fabrics of glass fibres, width >30cm, <<250g/m², single yarn d”136tex
4658.	70195900	Woven fabrics of glass fibres, nes
4659.	70199010	Glass wool and their product
4660.	70199021	Glass fibre cloth dipped product, weighting less than 450g/m²
4661.	70199029	Other glass fibre cloth dipped product
4662.	70199090	Glass fibres (including glass wool) & articles thereof nes
4663.	70200011	Conductivity glass, for technical uses
4664.	70200012	Glass umbrella for insulator, for technical uses
4665.	70200019	Other articles of glass, for technical uses
4666.	70200091	Glass inners for vacuum flasks or for other vacuum vessels
4667.	70200099	Other articles of glass, not for technical uses
4668.	71011011	Tahitian pearls, natural, ungraded
4669.	71011019	Other pearls, natural, ungraded
4670.	71011091	Tahitian pearls, natural
4671.	71011099	Other pearls, natural
4672.	71012110	Pearls cultured unworked, not graded
4673.	71012190	Pearls cultured unworked, graded
4674.	71012210	Pearls cultured worked, not graded
4675.	71012290	Pearls cultured worked, graded
4676.	71021000	Diamonds unsorted whether or not worked
4677.	71022100	Diamonds industrial unworked or simply sawn, cleaved or bruted
4678.	71022900	Diamonds industrial nes excluding mounted or set diamonds
4679.	71023100	Diamonds non-industrial unworked or simply sawn, cleaved or bruted
4680.	71023900	Diamonds non-industrial nes excluding mounted or set diamonds
4681.	71031000	Precious or semi-precious stones (other than diamonds) unworked or simply sawn or rough shaped
4682.	71039100	Rubies, sapphires & emeralds further worked than sawn or rough shaped
4683.	71039910	Jadeites, further worked than sawn or rough shaped
4684.	71039990	Other precious or semi-precious stones, nes, further worked
4685.	71041000	Piezo-electric quartz whether or not worked or graded
4686.	71042010	Diamonds, unworked or graded
4687.	71042090	Synthetic or reconstructed precious/semi-precious stones unworked or simply sawn/shaped
4688.	71049011	Diamonds, further worked, for technical use
4689.	71049012	Sapphires for technical use
4690.	71049019	Synthetic/reconstructed precious/semi-precious stones, further worked, for technical use
4691.	71049091	Diamonds, further worked, not for technical use
4692.	71049099	Synthetic/reconstructed precious/semi-precious stones, further worked, not for technical use
4693.	71051010	Natural diamonds dust or powder
4694.	71051020	Synthetic diamond dust or powder
4695.	71059000	Precious or semi-precious stone dust & powder nes
4696.	71061011	Silver powder, not flake, average diameter less than 3 micron
4697.	71061019	Silver powder, not flake, average diameter no less than 3 micron
4698.	71061021	Silver powder, flake, average diameter less than 10 micron
4699.	71061029	Other silver powder
4700.	71069110	Unwrought silver, purity e”99.99%
4701.	71069190	Other unwrought silver
4702.	71069210	Semi-manufactured silver, purity e”99.99%
4703.	71069290	Other semi-manufactured silver
4704.	71070000	Base metals clad with silver, semi-manufactured
4705.	71081100	Gold powder non-monetary
4706.	71081200	Gold in unwrought forms non-monetary
4707.	71081300	Gold in other semi-manufactured forms, non-monetary
4708.	71082000	Monetary gold
4709.	71090000	Base metals or silver, clad with gold, semi-manufactured
4710.	71101100	Platinum unwrought or in powder form
4711.	71101910	Platinum plates and sheets
4712.	71101990	Platinum in semi-manufactured forms other than plates or sheets
4713.	71102100	Palladium unwrought or in powder form
4714.	71102910	Palladium plates and sheets
4715.	71102990	Palladium in semi-manufactured forms other than plates or sheets
4716.	71103100	Rhodium unwrought or in powder form
4717.	71103910	Rhodium plates and sheets
4718.	71103990	Rhodium in semi-manufactured forms other than plates or sheets
4719.	71104100	Iridium, osmium & ruthenium unwrought or in powder form
4720.	71104910	Iridium, osmium & ruthenium plates and sheets
4721.	71104990	Iridium, osmium & ruthenium in other semi-manufactured forms, nes
4722.	71110000	Base metals/silver/gold, clad with platinum, semi-manufactured
4723.	71123010	Ash of silver, excl. sweepings containing other precious metal
4724.	71123090	Other ash containing precious metal or precious metal compounds
4725.	71129110	Other waste/scrap containing gold/gold compounds for recovery of gold
4726.	71129120	Waste/scrap with gold or gold compounds, nes
4727.	71129210	Waste/scrap of platinum, excl sweepings containing other precious metal
4728.	71129220	Other waste/scrap containing platinum/compound for recovery of platinum
4729.	71129910	Waste/scrap with silver or silver compounds
4730.	71129920	Waste/scrap with other precious metals
4731.	71129990	Waste/scrap of precious metal, metal or of metal clad with precious metal
4732.	71131110	Jewellery & parts thereof of silver, plated with diamond mounted or set
4733.	71131190	Jewellery & parts thereof, of silver, nes
4734.	71131911	Jewellery & parts thereof of gold, plated with diamond mounted
4735.	71131919	Jewellery & parts thereof of gold, nes
4736.	71131921	Jewellery & parts thereof of platinum, plated with diamond mounted
4737.	71131929	Jewellery & parts thereof of platinum, nes
4738.	71131991	Jewellery & parts thereof of precious metal, plated with diamond mounted
4739.	71131999	Jewellery & parts thereof of precious metal, nes
4740.	71132010	Jewellery & parts of base metal clad with precious metal, plated with diamond
4741.	71132090	Jewellery & parts thereof, of base metal clad with precious metal, nes
4742.	71141100	Silversmiths’ wares & parts thereof
4743.	71141900	Goldsmiths’ wares & parts thereof, of other precious metals
4744.	71142000	Gold/silversmiths’ wares & parts, of base metal clad with precious metal
4745.	71151000	Catalysts in the form of wire cloth or grill, of platinum
4746.	71159010	Other articles of precious metal, for technical or lab use
4747.	71159090	Other articles of precious metal, not for technical or lab use
4748.	71161000	Articles of natural or cultured pearls
4749.	71162000	Articles of precious or semi-precious stones
4750.	71171100	Cuff-links and studs of base metal
4751.	71171900	Imitation jewellery nes of base metal
4752.	71179000	Imitation jewellery nes
4753.	71181000	Coin (other than gold coin) not being legal tender
4754.	71189000	Coin nes
4755.	72011000	Non-alloy pig iron, by weight d”0.5% of phosphorus in primary forms
4756.	72012000	Non-alloy pig iron, by weight >0.5% of phosphorus in primary forms
4757.	72015000	Alloy pig iron; spiegeleisen
4758.	72021100	Ferro-manganese, containing by weight more than 2% of carbon
4759.	72021900	Ferro-manganese, nes
4760.	72022100	Ferro-silicon, containing by weight more than 55% of silicon
4761.	72022900	Ferro-silicon, nes
4762.	72023000	Ferro- silico-manganese
4763.	72024100	Ferro-chromium containing by weight more than 4% of carbon
4764.	72024900	Ferro-chromium, nes
4765.	72025000	Ferro-silico-chromium
4766.	72026000	Ferro-nickel
4767.	72027000	Ferro-molybdenum
4768.	72028010	Ferro-tungsten
4769.	72028020	Ferro-silico-tungsten
4770.	72029100	Ferro-titanium & ferro-silico-titanium
4771.	72029210	Ferro-vanadium containing by weight more than 75 of vanadium
4772.	72029290	Ferro-vanadium containing by weight no more than 75 of vanadium
4773.	72029300	Ferro-niobium
4774.	72029911	Neodynium-ferro-boron permanent magnetic strip-casting flakes
4775.	72029912	Neodynium-ferro-boron magnetic powders
4776.	72029919	Neodynium-ferro-boron alloys, nes
4777.	72029991	Other ferro-alloys, containing by weight more than 10% of rare-earth elements
4778.	72029999	Other ferro-alloys
4779.	72031000	Ferrous products obtained by direct reduction of iron ore
4780.	72039000	Spongy ferrous products/iron having a mini purity by weight of 99.94%
4781.	72041000	Waste & scrap, cast iron
4782.	72042100	Waste & scrap, stainless steel
4783.	72042900	Waste & scrap, of alloy steel, other than stainless
4784.	72043000	Waste & scrap, of tinned iron or steel
4785.	72044100	Ferrous waste & scrap, i/s, from the mechanical working of metal, nes
4786.	72044900	Ferrous waste & scrap, iron or steel, nes
4787.	72045000	Remelting scrap ingots, of iron or steel
4788.	72051000	Granules of pig iron, spiegeleisen iron or steel
4789.	72052100	Powders of alloy steel
4790.	72052900	Powders, iron or steel, other than alloy
4791.	72061000	Ingots, iron/non-alloy steel, of a purity of less than 99.94% iron
4792.	72069000	Primary forms, iron/non-alloy steel, nes, of purity <<99.94% iron
4793.	72071100	Semi-final product, iron/non-alloy steel, rectangular/square cross-section, <<0.25% C, width 1/t 2X thick
4794.	72071200	Semi-final product, iron/non-alloy steel, rectangular cross-section, <<0.25% carbon
4795.	72071900	Semi-final product, iron/non-alloy steel, <<0.25% carbon, nes
4796.	72072000	Semi-final product, iron/non-alloy steel, with carbon content e”0.25%
4797.	72081000	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, patterns in relief
4798.	72082500	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, pickled, thick e”4.75mm
4799.	72082610	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, pickled, 3mm d” thick d” 4.75mm, of a yield strength exceeding 355N/mm²
4800.	72082690	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, pickled, 3mm d” thick d”4.75 mm
4801.	72082710	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, pickled, thick <<1.5mm
4802.	72082790	Other flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e” 600mm, pickled, thick <<3mm
4803.	72083600	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, thick >10mm
4804.	72083700	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, 4.75mm d” thick d”10mm
4805.	72083810	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, 3mm d” thick d”4.75mm, of a yield strength exceeding 355N/mm²
4806.	72083890	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, 3mm d” thick d”4.75mm
4807.	72083910	Flat rolled product, iron/non-alloy steel, in coil, hot rolled, width e”600mm, thick <<1.5mm
4808.	72083990	Flat rolled product, i/non-alloy steel, in coil, hot rolled, width e”600mm, thick <<3mm
4809.	72084000	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, patterns in relief
4810.	72085110	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, thick >50mm
4811.	72085120	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, thick >20mm
4812.	72085190	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, thick >10mm
4813.	72085200	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, 4.75mm d” thick d”10mm
4814.	72085310	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, 3mm d” thick d”4.75mm, of a yield strength exceeding 355N/mm²
4815.	72085390	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, 3mm d” thick d”4.75mm
4816.	72085410	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, thick <<1.5mm
4817.	72085490	Flat rolled product, iron/non-alloy steel, not in coil, hot rolled, width e”600mm, thick <<3mm
4818.	72089000	Flat rolled product, iron/non-alloy steel, not further worked than hot rolled, nes
4819.	72091510	Flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, thick e”3mm, of a yield strength exceeding 355N/mm²
4820.	72091590	Other flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, thick e”3mm
4821.	72091610	Flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, 1mm d” thick d”3mm, of a yield strength exceeding 275N/mm²
4822.	72091690	Other flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, 1mm d” thick d”3mm
4823.	72091710	Flat rolled product, iron/non-alloy steel, not in coil, cr, width e” 600mm, 0.5mm d” thick d”1mm, of a yield strength exceeding 275N/mm²
4824.	72091790	Other flat rolled product, iron/non-alloy steel, not in coil, cr, width e” 600mm, 0.5mm d” thick d”1mm
4825.	72091810	Flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, thick <<0.3mm
4826.	72091890	Other flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, thick <<0.5mm
4827.	72092500	Flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, thick e”3mm
4828.	72092600	Flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, 1mm <
4829.	72092700	Flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, 0.5mm d” thick d”1mm
4830.	72092800	Flat rolled product, iron/non-alloy steel, not in coil, cr, width e”600mm, thick <<0.5mm
4831.	72099000	Flat rolled product, iron/non-alloy steel, cr, width e”600mm, nes
4832.	72101100	Flat rolled product, iron/non-alloy steel, plated/coated with tin, width e”600mm, thick e”0.5mm
4833.	72101200	Flat rolled product, iron/non-alloy steel, plated or coated with tin, width e”600mm, thick <<0.5mm
4834.	72102000	Flat rolled product, iron/non-alloy steel, plated/coated with lead, width e”600mm, incl terneplate
4835.	72103000	Flat rolled product, iron/non-alloy steel, electronically plated/coated with zinc, width e”600mm
4836.	72104100	Flat rolled product, iron/non-alloy steel, plated or coated with zinc, corrugated, width e”600mm, nes
4837.	72104900	Flat rolled product, iron/non-alloy steel, plated or coated with zinc, width e”600mm, nes
4838.	72105000	Flat rolled product, iron/non-alloy steel, plated/coated with chromium oxides/chromium with chromium oxide, width e”600mm
4839.	72106100	Flat rolled product, iron/non-alloy steel, plated/coated with aluminium-zinc alloy, width e”600mm
4840.	72106900	Flat rolled product, iron/non-alloy steel, plated or coated with aluminium, width e”600mm, nes
4841.	72107000	Flat rolled product, iron/non-alloy steel, painted, varnish/coated with plastics, width e” 600mm
4842.	72109000	Flat rolled product, iron/non-alloy steel, clad, plated or coated, width e”600mm, nes
4843.	72111300	Flat rolled product, iron/non-alloy steel, hot rolled, rolled on 4 face, 150mm<< width <<600mm, thick e"4mm
4844.	72111400	Flat rolled product, iron/non-alloy steel, hot rolled, width <<600mm, thick e"4.75mm, nes
4845.	72111900	Flat rolled product, iron/non-alloy steel, hot rolled, width <<600mm, nes
4846.	72112300	Flat rolled product, iron/non-alloy steel, cr, width <<600mm, containing <<0.25% carbon
4847.	72112900	Flat rolled product, iron/non-alloy steel, cr, width <<600mm, containing e"0.25% carbon
4848.	72119000	Flat rolled product, iron/non-alloy steel, width <<600mm, not clad, plated/coated, nes
4849.	72121000	Flat rolled product, iron/non-alloy steel, width <<600mm, plated/coated with tin
4850.	72122000	Flat rolled product, iron/non-alloy steel, width <<600mm, electronically plated/coated with zinc
4851.	72123000	Flat rolled product, iron/non-alloy steel, width <<600mm, otherwise plated/coated with zinc
4852.	72124000	Flat rolled product, iron/non-alloy steel, width <<600mm, painted, varnished/coated with plastics
4853.	72125000	Flat rolled product, iron/non-alloy steel, width <<600mm, plated or coated, nes
4854.	72126000	Flat rolled product, iron/non-alloy steel, width <<600mm, clad
4855.	72131000	Bars & rods, iron/non-alloy steel, hot rolled, in irregular wound coils, containing indent, ribs, etc. product d rp
4856.	72132000	Bars & rods, iron/non-alloy steel, hot rolled, in irregular wound coils, of free cutting steel
4857.	72139100	Bars/rods, iron/non-alloy steel, hot rolled, in irregular wound coils of circular cross-section, diameter <<14mm
4858.	72139900	Bars/rods, iron/non-alloy steel, hot rolled, in irregular wound coils of circular cross-section, nes
4859.	72141000	Bars & rods, iron or non-alloy steel forged
4860.	72142000	Bars & rods, iron/non-alloy steel, hot rolled drawn/extruded, containing indent, ribs, etc., prod dur rp/tar, nes
4861.	72143000	Bars & rods, iron/non-alloy steel, hot rolled drawn/extruded of free cutting steel, nes
4862.	72149100	Bars & rods, iron/non-alloy steel, hot rolled, drawn/extruded of rectangular cross-section
4863.	72149900	Bars & rods, iron/non-alloy steel, hot rolled, drawn/extruded, nes
4864.	72151000	Bars & rods, iron/non-alloy steel, not further worked than cold formed/finished of free cutting steel
4865.	72155000	Bars & rods, iron/non-alloy steel, not further worked than cold formed/finished
4866.	72159000	Bars & rods, iron/non-alloy steel, nes
4867.	72161010	H sections, iron/non-alloy steel, not further worked than hot rolled/drawn/extruded, height <<80mm
4868.	72161020	I sections, iron/non-alloy steel, not further worked than hot rolled/drawn/extruded, height <<80mm
4869.	72161090	U sections, iron/non-alloy steel, not further worked than hot rolled/drawn/extruded, height <<80mm
4870.	72162100	L sections, iron/non-alloy steel, not further worked than hot rolled, drawn/extruded, of a height <<80mm
4871.	72162200	T sections, iron/non-alloy steel, not further worked than hot rolled, drawn/extruded, of a height <<80mm
4872.	72163100	U sections, iron/non-alloy steel, not further worked than hot rolled, drawn/extruded, height 80mm or more
4873.	72163210	I sections, Iron/non-alloy steel, not further worked than hot rolled, drawn/extruded, height 200mm or more
4874.	72163290	I sections, iron/non-alloy steel, not further worked than hot rolled, drawn/extruded, height 80mm or more, less than 200mm
4875.	72163311	H sections, iron/non-alloy steel, not further worked than hot rolled, drawn/extruded, height 800mm or more
4876.	72163319	H sections, iron/non-alloy steel, not further worked than hot rolled, drawn/extruded, height 200mm or more, less than 800mm
4877.	72163390	Other H sections, iron/non-alloy steel, not further worked than hot rolled, drawn/extruded, height 80mm or more
4878.	72164010	L sections, i/non-alloy s, not further worked than hot rolled, drawn/extruded, height e”80mm
4879.	72164020	T sections, i/non-alloy s, not further worked than hot rolled, drawn or extruded, height e”80mm
4880.	72165010	Z sections, i/non-alloy s, not further worked than hot rolled/drawn/extruded
4881.	72165020	Hot-rolled bulb flat steel
4882.	72165090	Angle/shape/section, iron/non-alloy steel, not further worked than hot rolled/drawn/extruded, nes
4883.	72166100	Angle/shape/sections, iron/non-alloy steel, not further worked than cold formed, from flat-rolled products
4884.	72166900	Angles/shapes/sections, iron/non-alloy steel, not further worked than cold formed/finished, nes
4885.	72169100	Angles/shapes/sections, iron/non-alloy steel, cold formed from flat-rolled products
4886.	72169900	Angles/shapes/sections, iron/non-alloy steel, nes
4887.	72171000	Wire, iron or non-alloy steel, not plated or coated
4888.	72172000	Wire, iron/non-alloy steel, plated or coated with zinc
4889.	72173010	Wire, iron/non-alloy steel, plated or coated with copper
4890.	72173090	Wire, iron/non-alloy steel, plated or coated with other base metals nes
4891.	72179000	Wire, iron or non-alloy steel, nes
4892.	72181000	Ingots & other primary forms of stainless steel
4893.	72189100	Semi-finished products of stainless steel, rectangular cross-section
4894.	72189900	Other semi-finished products of stainless steel
4895.	72191100	Flat rolled product, stainless steel, hot rolled, in coil, w e”600mm, exceeding 10mm thick
4896.	72191200	Flat rolled product, stainless steel, hot rolled, in coil, w e” 600mm, 4.75mm d” thick d”10mm
4897.	72191312	Of a thickness of 3mm or more but less than 4.75mm, not acid pickled, containing by weight more than 5.5% of manganese of ferro-chromium-manganese steel, in coil
4898.	72191319	Of a thickness of 3mm or more but less than 4.75mm, not acid pickled, other stainless steel, in coil
4899.	72191322	Of a thickness of 3mm or more but less than 4.75mm, acid pickled, containing by weight more than 5.5% of manganese of ferro-chromium-manganese steel, in coil
4900.	72191329	Of a thickness of 3mm or more but less than 4.75mm, acid pickled, other stainless steel, in coil
4901.	72191412	Of a thickness of less than 3mm, not acid pickled, containing by weight more than 5.5% of manganese of ferro-chromium-manganese steel, in coils
4902.	72191419	Of a thickness of less than 3mm, not acid pickled, other stainless steel, in coil
4903.	72191422	Of a thickness of less than 3mm, acid pickled, containing by weight more than 5.5% of manganese of ferro-chromium-manganese steel, in coils
4904.	72191429	Of a thickness of less than 3mm, acid pickled, other stainless steel, in coil
4905.	72192100	Flat rolled product, stainless steel, hot rolled, nic, width e”600mm, exceeding 10mm thick
4906.	72192200	Flat rolled product, stainless steel, hot rolled, nic, width e” 600mm, 4.75mm d” thick d”10mm
4907.	72192300	Flat rolled product, stainless steel, hot rolled, nic, width e”600mm, 3mm d” thick <<4.75mm
4908.	72192410	Flat rolled product, stainless steel, hot rolled, nic, width e”600mm, 1mm d” thick <<3mm
4909.	72192420	Flat rolled product, stainless steel, hot rolled, nic, width e”600mm, 0.5mm d” thick << 1 mm
4910.	72192430	Flat rolled product, stainless steel, hot rolled, nic, width e”600mm, thick <<0.5mm
4911.	72193100	Flat rolled product, stainless steel, cr, width e”600mm, 4.75mm or more thick
4912.	72193200	Flat rolled product, stainless steel, cr, width e”600mm, 3mm d” thick <<4.75mm
4913.	72193310	Stainless steel of a thickness exceeding 1mm but less than 3mm, containing by weight more than 5.5% of manganese of ferro-chromium-manganese steel, not further worked than cold-rolled
4914.	72193390	Other stainless steel of a thickness exceeding 1 mm but less than 3mm, not further worked than cold-rolled
4915.	72193400	Flat rolled product, stainless steel, cr, width e”600mm, 0.5mm d”thick d”1mm
4916.	72193500	Flat rolled product, stainless steel, cr, width e”600mm, thick <<0.5mm
4917.	72199000	Flat rolled product, stainless steel, 600mm or more wide, nes
4918.	72201100	Flat rolled product, stainless steel, hot rolled, width <<600mm, exceeding 4.75mm thick
4919.	72201200	Flat rolled product, stainless steel, hot rolled, width <<600mm, less than 4.75mm thick
4920.	72202020	Flat-rolled products stainless steel, of a width of less than 600mm, of a thickness of 0.35mm or less
4921.	72202030	Flat-rolled products stainless steel, of a width of less than 600mm, of a thickness of more than 0.35mm but not exceeding 3mm
4922.	72202040	Flat-rolled products stainless steel, of a width of less than 600mm, of a thickness of 3mm or more
4923.	72209000	Flat rolled product, stainless steel, width <<600mm, nes
4924.	72210000	Bars/rods, stainless steel, hot rolled in irregularly wound coils
4925.	72221100	Bars/rods, stainless steel, not further worked than hot rolled/drawn/extruded, of circular cross-section
4926.	72221900	Bars/rods, stainless steel, not further worked than hot rolled/drawn/extruded, nes
4927.	72222000	Bars/rods, stainless steel, not further worked than cold formed/cold finished
4928.	72223000	Bars/rods, stainless steel, nes
4929.	72224000	Angles, shapes & sections, stainless steel
4930.	72230000	Wire of stainless steel
4931.	72241000	Ingots & other primary forms of alloy steel, other than stainless
4932.	72249010	Blooms/pieces roughly shaped by forging, e”10 t, alloy steel other than stainless
4933.	72249090	Semi-finished products of alloy steel other than stainless, nes
4934.	72251100	Flat rolled product of Si-electrical steel, width e”600mm, grain-oriented
4935.	72251900	Flat rolled product of Si-electrical steel, width e”600mm, nes
4936.	72253000	Flat rolled product, as, other than stainless, in coils, not further worked than hot rolled, width e” 600mm, nes
4937.	72254000	Flat rolled product, as, other than stainless, nic not further worked than hot rolled, width e”600mm, nes
4938.	72255000	Flat rolled product, as, other than stainless, not further worked than cold rolled, width e” 600mm, nes
4939.	72259100	Flat rolled product, as, other than stainless, width e” 600mm, electrically coated with zinc
4940.	72259200	Flat rolled product, as, other than stainless, width e”600mm, otherwise coated with zinc
4941.	72259910	Flat-rolled product of high speed steel, width e”600mm
4942.	72259990	Flat rolled product, of other alloy steel, width e”600mm
4943.	72261100	Flat rolled product, Si-electrical steel, grain-oriented, width <<600mm
4944.	72261900	Flat rolled product, Si-electrical steel, width <<600mm, nes
4945.	72262000	Flat rolled product, of high speed steel, width <<600mm
4946.	72269100	Flat rolled product, as, other than stainless, not further worked than hot rolled, width <<600mm, nes
4947.	72269200	Flat rolled product, as, other than stainless, not further worked than cold rolled, width <<600mm
4948.	72269910	Other flat-rolled products of other alloy steel, electronically plated or coated with zinc
4949.	72269920	Other flat-rolled products of other alloy steel, otherwise plated or coated with zinc
4950.	72269990	Other flat-rolled products of other alloy steel, of a width of less than 600mm
4951.	72271000	Bars & rods, of high speed steel, hot rolled, in irregularly wound coils
4952.	72272000	Bars & rods, of silico-manganese steel, hot rolled, in irregular wound coils
4953.	72279000	Bars & rods, alloys, other than stainless hot rolled, in irregularly wound coils, nes
4954.	72281000	Bars & rods of high speed steel, nes
4955.	72282000	Bars & rods of silico-manganese steel nes
4956.	72283000	Bars & rods, alloys, other than stainless not further worked than hot rolled/drawn/extruded, nes
4957.	72284000	Bars & rods, as, other than stainless, not further worked than forged
4958.	72285000	Bars & rods, as, other than stainless, not further worked than cold formed/fin
4959.	72286000	Bars & rods, as, other than stainless, nes
4960.	72287010	Section steel of caterpillar block, as, other than stainless
4961.	72287090	Angles, shapes & sections, as, other than stainless, nes
4962.	72288000	Bars & rods, hollow drill, alloy or non-alloy steel
4963.	72292000	Wire of silico-manganese steel
4964.	72299010	Wire of high speed steel
4965.	72299090	Other wire of other alloy steel, other than of silico-manganese steel and of high speed steel
4966.	73011000	Sheet piling, i/s w/n drilled/punched and made from assem elem
4967.	73012000	Angles, shapes & sections, welded, iron and steel
4968.	73021000	Rails, iron and steel
4969.	73023000	Switch blades/crossing frogs/point rods/other crossing pieces, iron/steel
4970.	73024000	Fish plates & sole plates, iron and steel
4971.	73029010	Sleepers (cross-ties)
4972.	73029090	Rail and tramway construction material of iron and steel, nes
4973.	73030010	Tube../hollow profile of cast iron, circular cross-section, inside diameter e”500mm
4974.	73030090	Tubes, pipes & hollow profiles of cast iron, nes
4975.	73041110	Line pipe of a kind used for oil or gas pipelines of stainless steel, have an outside diameter of 215.9mm or more but not exceeding 406.4mm
4976.	73041120	Line pipe of a kind used for oil or gas pipelines of stainless steel, having an outside diameter exceeding 114.3mm but less than 215.9mm
4977.	73041130	Line pipe of a kind used for oil or gas pipelines of stainless steel, having an outside diameter not exceeding 114.3mm
4978.	73041190	Line pipe of a kind used for oil or gas pipelines of stainless steel, having an outside diameter of 406.4mm or more
4979.	73041910	Line pipe of a kind used for oil or gas pipelines, having an outside diameter of 215.9mm or more but not exceeding 406.4mm, other than those of stainless steel
4980.	73041920	Line pipe of a kind used for oil or gas pipelines, having an outside diameter exceeding 114.3mm but less than 215.9mm, other than those of stainless steel
4981.	73041930	Line pipe of a kind used for oil or gas pipelines, having an outside diameter not exceeding 114.3mm, other than those of stainless steel
4982.	73041990	Line pipe of a kind used for oil or gas pipelines, having an outside diameter of 406.4mm or more, other than those of stainless steel
4983.	73042210	Drill pipe of stainless steel, having an outside diameter not exceeding 168.3mm
4984.	73042290	Drill pipe of stainless steel, having an outside diameter of 168.3mm or more
4985.	73042310	Drill pipe, other than those of stainless steel, having an outside diameter not exceeding 168.3mm
4986.	73042390	Drill pipe, other than those of stainless steel, having an outside diameter of 168.3mm or more
4987.	73042400	Other pipe of a kind used in drilling for oil or gas, of stainless steel
4988.	73042900	Casings/tubing pipe, i/s, smls, for use in drilling for oil and gas
4989.	73043110	Boiler tube/pipe, i/non-alloys, smls, circular cross-section, cold drawn/rolled
4990.	73043120	Geo casing/drill pipe, i/non-alloys, smls, circular cross-section, cold drawn/rolled
4991.	73043190	Tubes, pipe…, i/non-alloys, smls, circular cross-section, cold drawn/rolled, nes
4992.	73043910	Boiler tube/pipe, i/non-alloys, smls, circular cross-section, not cold drawn/rolled
4993.	73043920	Geo casing/drill pipe, i/non-alloys, smls, circular cross-section, not cold drawn/rolled
4994.	73043990	Tubes, pipe…, i/non-alloys, smls, circular cross-section, not cold drawn/rolled, nes
4995.	73044110	Boiler tube/pipe, stainless steel, smls, circular cross-section, cold drawn/rolled
4996.	73044190	Tubes, pipe, stainless steel, smls, circular cross-section, cold drawn/rolled, nes
4997.	73044910	Boiler tube/pipe, stainless steel, smls, circular cross-section, not cold drawn/rolled
4998.	73044990	Tubes, pipe.., stainless steel, smls, circular cross-section, not cold drawn/rolled, nes
4999.	73045110	Boiler tube/pipe, alloys other than stainless, smls, circular cross-section, cold drawn/rolled
5000.	73045120	Geo casing/drill pipe, alloy s other than stainless, smls, circular cross-section, cold drawn/rolled
5001.	73045190	Tube/pipe, alloys other than stainless, smls, circular cross-section, cold drawn/rolled, nes
5002.	73045910	Boiler tube/pipe, alloys other than stainless, smls, circular cross-section, not cold drawn/rolled, nes
5003.	73045920	Geo casing/drill pipe, alloys other than stainless, smls, circular cross-section, not cold drawn/rolled, nes
5004.	73045990	Tube/pipe, alloys other than stainless, smls, circular cross-section, not cold drawn/rolled, nes
5005.	73049000	Tubes, pipe & hollow profiles, i/s, smls, nes
5006.	73051100	Pipe, line, i/s, longitudinally subm arc wld, internal/external cross-section, diameter >406.4mm
5007.	73051200	Pipe, line, i/s, longitudinally wld w internal/external circular cross-section, external diameter >406.4mm
5008.	73051900	Pipe, line, i/s, internal/external circular cross-section, welded, external diameter >406.4mm, nes
5009.	73052000	Casings, i/s, internal/external circular cross-section, welded, external diameter >406.4mm, o/g drill, nes
5010	73053100	Tubes & pipe, i/s, longitudinally welded, external diameter >406.4mm, nes
5011.	73053900	Tubes & pipe, i/s, welded, riveted and similar closed, external diameter >406.4mm, nes
5012.	73059000	Tubes & pipe, i/s, riveted and similar closed, external diameter >406.4mm, nes
5013.	73061100	Welded line pipe of a kind used for oil or gas pipelines, of stainless steel
5014.	73061900	Line pipe of a kind used for oil or gas pipelines, welded, other than those of stainless steel
5015.	73062100	Welded casing and tubing of a kind used in drilling for oil or gas, of stainless steel
5016.	73062900	Casing and tubing of a kind used in drilling for oil or gas, welded, other than those of stainless steel
5017.	73063011	Other tubes and pipes, welded, of a circular cross-section, of iron or non-alloy steel, having an outside diameter not exceeding 10mm, of a wall thickness of 0.7mm or less
5018.	73063019	Other tubes and pipes, welded, of a circular cross-section, of iron or non-alloy steel, having an outside diameter not exceeding 10mm, of a wall thickness more than 0.7mm
5019.	73063090	Other tubes and pipes, welded, of a circular cross-section, of iron or non-alloy steel, having an outside diameter exceeding 10mm
5020.	73064000	Tubes, pipe & hollow profiles, stainless steel, welded, of circular cross-section, nes
5021.	73065000	Tubes, pipe & hollow profiles, al/s, (other than stain) welded, of circular cross-section, nes
5022.	73066100	Other welded tubes, ect, of circular cross-section, of iron or non-alloy steel, of square or rectangular cross-section
5023.	73066900	Other welded tubes, ect, of other non-circular cross-section
5024.	73069000	Tubes, pipe & hollow profiles, i/s, welded, nes
5025.	73071100	Fittings, pipe and tube, of non-malleable cast iron
5026.	73071900	Fittings, pipe and tube, cast, of i/s, nes
5027.	73072100	Flanges, stainless steel
5028.	73072200	Threaded elbows, bends & sleeves of stainless steel
5029.	73072300	Fittings, butt welding, stainless steel
5030.	73072900	Fittings pipe and tube of stainless steel, nes
5031.	73079100	Flanges, i/s, nes
5032.	73079200	Threaded elbows, bend & sleeves, i/s, nes
5033.	73079300	Fittings, butt welding, i/s, nes
5034.	73079900	Fittings, pipe and tube, i/s, nes
5035.	73081000	Bridges & bridge sections, i/s
5036.	73082000	Towers & lattice masts, i/s
5037.	73083000	Doors, windows & their frames & thresholds for doors of i/s
5038.	73084000	Equipment for scaffolding, shuttering, propping and pit-propping, i/s
5039.	73089000	Structure/parts nes, prepared plate, rods etc. for struct, i/s
5040.	73090000	Reservoirs, tanks, vats & similar container, capacity >300L, i/s
5041.	73101000	Tanks, casks, drums, cans, boxes & similar container, i/s, capacity e”50L but <<300L
5042.	73102100	Cans, i/s, capacity <<50 litres, to be closed by crimping and soldering, nes
5043.	73102900	Cans, i/s, capacity <<50 litres nes
5044.	73110010	Containers for compressed/liquefied gas, i/s, for retail packing
5045.	73110090	Containers for compressed/liquefied gas, i/s, not for retail packing
5046.	73121000	Stranded wire, ropes & cables of i/s, not electrically insulated
5047.	73129000	Plaited bands, slings & the like of i/s, not electrically insulated
5048.	73130000	Wire, barbed, twisted hoop, sgl flat and twisted double of i/s, for fencing
5049.	73141200	Woven endless bands for machinery of stainless steel, nes
5050.	73141400	Other woven cloth of stainless steel wire, nes
5051.	73141900	Other woven cloth of iron or steel wire
5052.	73142000	Grill, netting, fencing, i/s, welded inter, cross-section diameter e”3mm, ms e”100 scm
5053.	73143100	Grill/netting/fencing, i/s, welded at intersection, coated with zinc
5054.	73143900	Grill/netting/fencing, i/s, welded at intersection, nes
5055.	73144100	Other grill, netting and fencing, plated or coated with zinc
5056.	73144200	Other grill, netting and fencing, coated with plastics
5057.	73144900	Other grill, netting and fencing
5058.	73145000	Expanded metal, i/s
5059.	73151110	Roller chain, i/s, for bicycles
5060.	73151120	Roller chain, i/s, for motorcycles
5061.	73151190	Roller chain, i/s, nes
5062.	73151200	Chain, articulated link, i/s, nes
5063.	73151900	Chain parts, articulated link, i/s
5064.	73152000	Chain, skid, i/s
5065.	73158100	Chain, stud link, i/s
5066.	73158200	Chain, welded link, i/s, nes
5067.	73158900	Chain, i/s, nes
5068.	73159000	Chain parts, i/s, nes
5069.	73160000	Anchors, grapnels & parts thereof of i/s
5070.	73170000	Nails, stpl & similar articles, i/s, excluding articles of heading No. 8305 & articles w/Cu hd
5071.	73181100	Screws, coach, i/s
5072.	73181200	Screws, wood, i/s, nes

5073.	73181300	Screw hooks & screw rings of i/s
5074.	73181400	Screws, self-tapping, i/s
5075.	73181510	Screws and bolts, with tensile strength of 800Mpa or more, whether or not with their nuts or washers
5076.	73181590	Bolts and screws nes, with and without their nuts and washers, i/s
5077.	73181600	Nuts, i/s, nes
5078.	73181900	Threaded articles of i/s, nes
5079.	73182100	Washers, spring and lock, i/s
5080.	73182200	Washers, i/s, nes
5081.	73182300	Rivets, i/s
5082.	73182400	Cotters & cotter-pins, i/s
5083.	73182900	Non-threaded articles of i/s, nes
5084.	73194010	Pins, safety, i/s
5085.	73194090	Pins, i/s, nes
5086.	73199000	Articles for use in the hand, i/s, similar to sewing needles and pins
5087.	73201010	Leaf springs & leaves therefor, i/s, for railway vehicles
5088.	73201020	Leaf-springs and leaves thereof for motor vehicles
5089.	73201090	Leaf springs & leaves therefor, i/s, excl. for railway vehicles
5090.	73202010	Helical springs, i/s, for railway vehicles
5091.	73202090	Helical springs, i/s, other than for railway vehicles
5092.	73209010	Other springs, i/s, nes, for railway vehicles
5093.	73209090	Other springs, i/s, nes, other than for railway vehicles
5094.	73211100	Cooking appliances & plate warmers for gas fuel and both gas & of fuels, i/s
5095.	73211210	Kerosene cooking stoves, i/s
5096.	73211290	Cooking appliances & plate warmers for liquid fuel, i/s, nes
5097.	73211900	Other cooking appliances and plate warmers, including for solid fuel
5098.	73218100	Household and camping appliances, i/s, nes, for gas or gas/other fuels
5099.	73218200	Household and camping appliances, i/s, nes, for liquid fuel
5100.	73218900	Other non-electric domestic appliances, including for solid fuel
5101.	73219000	Parts of appliances of heading No. 73.21
5102.	73221100	Radiators & parts thereof, cast iron
5103.	73221900	Radiators & parts thereof, i/s, other than cast iron
5104.	73229000	Air heaters, hot air distributors, i/s & identifiable parts, nes
5105.	73231000	I/s wool, incl. pot scourers, polishing pads, gloves & like, i/s
5106.	73239100	Table, kitchen and other household articles & parts thereof, of cast iron not enamelled, nes
5107.	73239200	Table, kitchen and other household articles & parts, of cast iron enamelled, nes
5108.	73239300	Table, kitchen and other household articles & parts thereof, stainless steel, nes
5109.	73239410	Basin of iron or steel, enamelled
5110.	73239420	Casserole of iron or steel, enamelled
5111.	73239490	Table, kitchen and other household articles & parts thereof, iron or steel, nes
5112.	73239900	Table, kitchen and other household articles & parts thereof, of i/s, nes
5113.	73241000	Sinks & washbasins, stainless steel
5114.	73242100	Baths, cast iron, enamelled or not
5115.	73242900	Baths, i/s, nes
5116.	73249000	Sanitary ware & parts thereof, i/s, nes, for example bedpans, douche cans
5117.	73251010	Cast articles of non-malleable cast iron, nes, for technical use
5118.	73251090	Cast articles of non-malleable cast iron, nes, not for technical use
5119.	73259100	Balls, grinding & similar articles of i/s, cast for mills
5120.	73259910	Cast articles of i/s, nes, for technical use
5121.	73259990	Cast articles of i/s, nes, not for technical use
5122.	73261100	Balls, grinding & similar articles of i/s, forged and stamped, not for worked
5123.	73261910	Forged/stamped articles of i/s, not further worked, nes, for technical use
5124.	73261990	Forged/stamped articles of i/s, not further worked, nes, not for technical use
5125.	73262010	Articles of iron/steel wire, nes, for technical use
5126.	73262090	Articles of iron/steel wire, nes, not for technical use
5127.	73269010	Articles, i/s, nes, for technical use
5128.	73269090	Articles, i/s, nes, not for technical use
5129.	74010000	Copper mattes; cement copper (precipitated copper)
5130.	74020000	Cu unrefined, Cu anodes for electrolytic refining
5131.	74031111	Cu cathodes containing more than 99.9935% Cu by weight, unwrought
5132.	74031119	Other Cu cathodes, unwrought
5133.	74031190	Cu cathodes & sections of cathodes unwrought
5134.	74031200	Wire bars, Cu, unwrought
5135.	74031300	Billets, Cu, unwrought
5136.	74031900	Refined Cu products, unwrought, nes
5137.	74032100	Cu-zinc base alloys, unwrought
5138.	74032200	Cu-tin base alloys, unwrought
5139.	74032900	Cu alloys, unwrought (other than master alloys of heading No. 74.05)
5140.	74040000	Waste & scrap, Cu & Cu alloy
5141.	74050000	Master alloys of Cu
5142.	74061010	Powders, of refined Cu, of non-lamellar structure
5143.	74061020	Powders, of Cu-Ni’ Cu-Ni-Zn base alloys, of n-lamellar structure
5144.	74061030	Powders, of copper-zinc base alloys, of non-lamellar structure
5145.	74061040	Powders, of copper-tin base alloys, of non-lamellar structure
5146.	74061090	Powders, of Cu alloys, nes, of non-lamellar structure
5147.	74062010	Powders, of refined Cu, of lamellar structure & flakes
5148.	74062020	Powders, of Cu-Ni, Cu-Ni-Zn alloys of lamellar structure & flakes
5149.	74062090	Powders, of Cu alloys, nes, of lamellar structure & flakes
5150.	74071010	Bars, rods & profiles of chromium and zirconium copper
5151.	74071090	Other bars, rods & profiles of other refined Cu
5152.	74072111	Copper-zinc base alloys (brass) bars and rods with a straightness not exceeding 0.5mm/m
5153.	74072119	Other copper-zinc base alloys (brass) bars and rods
5154.	74072190	Bars, rods & profiles of Cu-Zn base alloys
5155.	74072900	Bars, rods & profiles, Cu alloy nes
5156.	74081100	Wire of refined Cu of which the maximum cs dimension >6mm
5157.	74081900	Wire of refined Cu of which the maximum cs dimension d”6mm
5158.	74082100	Wire, Cu-zinc base alloy
5159.	74082210	Copper wires, of copper-nickel-zinc-lead base alloys (leaded nickel silver)
5160.	74082290	Wire, Cu-Ni base alloy and Cu-Ni-zinc base alloy
5161.	74082900	Wire, Cu alloy, nes
5162.	74091110	Plate, sheet and strip of refined Cu, in coil, thick >0.15 mm containing oxygen no more than 10PPM
5163.	74091190	Plate, sheet & strip of refined Cu, in coil, thick >0.15mm
5164.	74091900	Plate, sheet & strip of refined Cu, not in coil, thick >0.15mm
5165.	74092100	Plate, sheet & strip of Cu-Zn base alloys, in coil, thick >0.15mm
5166.	74092900	Plate, sheet & strip of Cu-Zn base alloys, not in coil, thick >0.15mm
5167.	74093100	Plate, sheet & strip of Cu-tin base alloys, in coil, thick >0.15mm
5168.	74093900	Plate, sheet & strip of Cu-tin base alloys, not in coil, thick >0.15mm
5169.	74094000	Plate, sheet & strip of Cu-Ni and Cu-Ni-Zn base alloy, thick >0.15mm
5170.	74099000	Plate, sheet & strip of Cu alloy, thick >0.15mm, nes
5171.	74101100	Foil of refined Cu, not backed
5172.	74101210	Foil of Cu-Ni base and Cu-Ni-Zn base alloys, not backed
5173.	74101290	Foil of Cu alloys, nes, not backed
5174.	74102110	Refined copper foil (backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15mm, suitable for manufacturing printed circuit board
5175.	74102190	Foil of refined Cu, backed
5176.	74102210	Foil of Cu-Ni and Cu-Ni-Zn base alloy, backed
5177.	74102290	Foil of Cu alloys, nes, backed
5178.	74111011	Refined copper tubes with screw thread or wing, having the external diameter not exceeding 5mm
5179.	74111019	Other refined copper tubes, having the external diameter not exceeding 5mm
5180.	74111020	Refined copper tubes and pipes, the external diameter exceeds 70mm
5181.	74111090	Tubes and pipes of refined copper, having the external diameter of 25mm or more
5182.	74112110	Circumvolution tubes of copper-zinc base alloys
5183.	74112190	Tubes and pipes of copper-zinc base alloys (brass), other than circumvolution
5184.	74112200	Pipes & tubes, Cu-Ni base alloy and Cu-Ni-zinc base alloy
5185.	74112900	Pipes & tubes, Cu alloy, nes
5186.	74121000	Fittings, pipe & tube, of refined Cu
5187.	74122010	Fittings, pipe & tube, of Cu-Ni & Cu-Ni-Zn base alloys
5188.	74122090	Fittings, pipe & tube, of Cu alloys, nes
5189.	74130000	Stranded wire, cable, plaited bands & like of Cu not electrically insulated
5190.	74151000	Nails, tacks, drawing pins, staples & similar art of Cu & i/s with Cu hd
5191.	74152100	Washers, Cu, including spring washers
5192.	74152900	Articles of Cu, not threaded, nes, similar to those of heading 7415.10 & 21
5193.	74153310	Screws, Cu’ for wood
5194.	74153390	Screws, bolts and nuts of Cu’ excluding wood screws
5195.	74153900	Articles of Cu threaded, nes similar to bolts, nuts & screws
5196.	74181010	Pot scourers, scouring/polishing pads, gloves & like, of Cu
5197.	74181020	Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper
5198.	74181090	Table, kitchen articles and parts thereof; ect, of copper
5199.	74182000	Sanitary ware & parts thereof of Cu
5200.	74191000	Chain & parts thereof of Cu
5201.	74199110	Cast/moulded/stamped/forged Cu articles, not further worked, for technical use
5202.	74199190	Cast/moulded/stamped/forged Cu articles, not further worked, not for technical use
5203.	74199920	Copper springs
5204.	74199930	Cloth (including endless bands), of copper wire
5205.	74199940	Grill and netting, of copper wire, expanded metal of copper
5206.	74199950	Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper
5207.	74199991	Other articles of copper for technical use
5208.	74199999	Other articles of copper not for technical use
5209.	75011000	Nickel mattes
5210.	75012010	Nickel intermediate products obtained by hydrometallurgical processing
5211.	75012090	Nickel oxide sinters & other intermediate products of nickel metallurgy
5212.	75021010	Nickel contain more than 99.99% Ni and Co, and Co less than 0.005% by weight, unwrought, not alloyed
5213.	75021090	Nickel unwrought, not alloyed
5214.	75022000	Nickel unwrought, alloyed
5215.	75030000	Waste & scrap, nickel
5216.	75040010	Nickel powders & flakes, not alloyed
5217.	75040020	Nickel powders and flakes, alloys
5218.	75051100	Bars, rods & profiles, nickel, not alloyed
5219.	75051200	Bars, rods & profiles, nickel alloy
5220.	75052100	Wire, nickel, not alloyed
5221.	75052200	Wire, nickel alloy
5222.	75061000	Plates, sheet, strip & foil, nickel, not alloyed
5223.	75062000	Plates, sheet, strip & foil, nickel alloy
5224.	75071100	Tubes & pipe, nickel, not alloyed
5225.	75071200	Tubes & pipe, nickel alloy
5226.	75072000	Fittings, pipe & tube, nickel

5227.	75081010	Cloth of nickel wire
5228.	75081080	Grill and netting of nickel wire, for technical use
5229.	75081090	Grill and netting of nickel wire, not for technical use
5230.	75089010	Electroplating anodes of nickel
5231.	75089080	Other articles of nickel, nes, for technical use
5232.	75089090	Other articles of nickel, nes, not for technical use
5233.	76011010	Containing by weight 99.95% or more of aluminium unwrought aluminium, not alloyed
5234.	76011090	Aluminium unwrought, not alloyed, nes
5235.	76012000	Aluminium unwrought, alloyed
5236.	76020000	Waste & scrap, aluminium
5237.	76031000	Powders, aluminium, of non-lamellar structure
5238.	76032000	Powders, aluminium, of lamellar structure, including flakes
5239.	76041010	Bars, rods, aluminium, not alloyed
5240.	76041090	Bars, rods & profiles, aluminium, not alloyed
5241.	76042100	Profiles, hollow, aluminium, alloyed
5242.	76042910	Bars, rods, aluminium alloyed
5243.	76042990	Bars, rods & other profiles, aluminium alloyed
5244.	76051100	Wire, aluminium, not alloyed, with a maximum cross-sectional diameter >7mm
5245.	76051900	Wire, aluminium, not alloyed, with a maximum cross-sectional diameter d”7mm
5246.	76052100	Wire, aluminium alloy, with a maximum cross-sectional diameter >7mm
5247.	76052900	Wire, aluminium alloy, with a maximum cross-sectional diameter d”7mm
5248.	76061121	Rectangular plates, sheets and strip, of not alloyed aluminium-plastic composite, 0.3mm d” thickness <<0.36mm
5249.	76061129	Other rectangular plates, sheets and strip, of not alloyed aluminium-plastic composite, 0.3mm d” thickness <<0.36mm
5250.	76061191	Rectangular plates, sheets and strip, of not alloyed aluminium-plastic composite, nes
5251.	76061199	Other rectangular plates, sheets and strip, of not alloyed aluminium-plastic composite, nes
5252.	76061220	Plate, sheet & strip, aluminium alloy, rectangular and square, 0.2<< thick <<0.28mm
5253.	76061230	Plate, sheet & strip, aluminium alloy, rectangular and square, 0.2mm d” thick d”0.35
5254.	76061251	Rectangular plates, sheets and strip of aluminium alloys-plastic composite, of a thickness of 0.35mm or more but not exceeding 4mm
5255.	76061259	Other rectangular plates, sheets and strip of aluminium alloys, of a thickness of 0.35mm or more but not exceeding 4mm
5256.	76061290	Rectangular plates, sheets and strip of aluminium alloys, of a thickness exceeding 0.4mm
5257.	76069100	Plate, sheet and strip, aluminium, not alloyed, >0.2mm thick, nes
5258.	76069200	Plate, sheet and strip, aluminium alloy, >0.2mm thick, nes
5259.	76071110	Foil, aluminium, not backed, rolled but not further worked, d” 0.007mm
5260.	76071120	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness exceeding 0.007mm, but not exceeding 0.01 mm
5261.	76071190	Foil, aluminium, not backed, rolled but not further worked, d”0.2mm, >0.007mm
5262.	76071900	Foil, aluminium, not backed & not >0.2mm thick, nes
5263.	76072000	Foil, aluminium, backed, not >0.2mm thick excluding any backing
5264.	76081000	Tubes & pipe, aluminium, not alloyed
5265.	76082010	Tubes and pipes of aluminium alloys having an outside diameter not exceeding 10cm
5266.	76082091	Tubes and pipes of aluminium alloys, having an outside diameter exceeding 10cm and a wall thickness not exceeding 25mm
5267.	76082099	Other tubes and pipes of aluminium alloys
5268.	76090000	Aluminium tube or pipe fittings
5269.	76101000	Aluminium doors, windows & their frames & thresholds for doors
5270.	76109000	Aluminium structure/parts nes, prepared plate, rods etc. for structure
5271.	76110000	Aluminium vats/similar containers, >300L, excl for compressed/liquid gas
5272.	76121000	Aluminium collapsible tubular containers
5273.	76129010	Aluminium tear tab ends and bodies thereof
5274.	76129090	Aluminium containers, <<300L, without mech/thermo equipment, nes
5275.	76130010	Aluminium containers for compressed and liquefied gas, for retail packing
5276.	76130090	Aluminium containers for compressed and liquefied gas, not for retail packing
5277.	76141000	Aluminium stranded wire, cable, etc., with steel core, not electrically insulated
5278.	76149000	Aluminium stranded wire, cable, etc., not elect insulated, nes
5279.	76151010	Aluminium pot scourers, scouring/polishing pads, gloves & like
5280.	76151090	Aluminium table/kitchen/other household articles & parts, nes
5281.	76152000	Aluminium sanitary ware & parts thereof
5282.	76161000	Aluminium nails, tacks, staples, bolts, nuts & similar articles
5283.	76169100	Cloth/grill/netting/fencing of aluminium wire
5284.	76169910	Other aluminium articles nes, for technical use
5285.	76169990	Other aluminium articles nes, not for technical use
5286.	78011000	Lead refined unwrought
5287.	78019100	Lead unwrought containing antimony as principal other element
5288.	78019900	Lead unwrought nes
5289.	78020000	Lead waste & scrap
5290.	78041100	Lead sheets, strip & foil of a thickness (excl. backing) <<0.2mm
5291.	78041900	Lead plates, sheet, strip & foil nes
5292.	78042000	Lead powders & flakes
5293.	78060010	Lead bars, rods, profiles and wire
5294.	78060090	Other articles of lead
5295.	79011110	Unwrought zinc, not alloyed, containing by weight 99.995% or more of zinc
5296.	79011190	Unwrought zinc, not alloyed, containing by 99.99% d” weight <<99.995% of zinc
5297.	79011200	Unwrought zinc, not alloyed, containing by weight <<99.99% of zinc
5298.	79012000	Zinc alloys unwrought
5299.	79020000	Zinc waste & scrap
5300.	79031000	Zinc dust
5301.	79039000	Zinc powders & flakes
5302.	79040000	Zinc bars, rods, profiles & wire
5303.	79050000	Zinc plates, sheets, strip & foil
5304.	79070020	Zinc tubes or pipes and zinc tube or pipe fittings
5305.	79070030	Cellpacking blanks (zinc biscuits)
5306.	79070090	Other articles of zinc, nes, not for industrial use
5307.	80011000	Tin not alloyed unwrought
5308.	80012010	Babbitt metal, unwrought
5309.	80012021	Solder of containing by weight less than 0.1% of lead
5310.	80012029	Other solder
5311.	80012090	Tin alloys unwrought, nes
5312.	80020000	Tin waste & scrap
5313.	80030000	Tin bars, rods, profiles & wire
5314.	80070020	Tin plates, sheets and strip, of a thickness exceeding 0.2mm
5315.	80070030	Tin foil of a thickness not exceeding 0.2mm, tin powders and flakes
5316.	80070040	Tin tubes, pipes and tube or pipe fittings
5317.	80070090	Other tin articles nes, not for technical use
5318.	81011000	Tungsten powders
5319.	81019400	Tungsten unwrought, incl bars/rods simply sintered
5320.	81019600	Tungsten wire
5321.	81019700	Tungsten waste and scrap
5322.	81019910	Unwrought bars, rods and profiles of tungsten, including waste and scrap
5323.	81019990	Other articles of tungsten
5324.	81021000	Molybdenum powders
5325.	81029400	Molybdenum unwrought, incl bars/rods simply/sintered
5326.	81029500	Molybdenum bars/rods/profiles/plate/sheet/strip & foil
5327.	81029600	Molybdenum wire

5328.	81029700	Molybdenum waste and scrap
5329.	81029900	Molybdenum articles nes
5330.	81032011	Powder of tantalum, loose density less than 2.2g/cm³
5331.	81032019	Powder of tantalum, loose density of 2.2g/cm³ or more
5332.	81032090	Unwrought tantalum, including bars and rods
5333.	81033000	Tantalum waste and scrap
5334.	81039011	Tantalum wire, smaller than 0.5mm in diameter
5335.	81039019	Other tantalum wire
5336.	81039090	Tantalum wrought and articles thereof
5337.	81041100	Magnesium unwrought containing e”99.8% of magnesium
5338.	81041900	Magnesium unwrought nes
5339.	81042000	Magnesium waste & scrap
5340.	81043000	Magnesium raspings/turnings/granules graded according to size & powders
5341.	81049010	Magnesium, wrought
5342.	81049020	Magnesium articles
5343.	81052010	Intermediate products of cobalt wet-processing metallurgy
5344.	81052090	Cobalt, unwrought, intermediate products, powders
5345.	81053000	Cobalt waste and scrap
5346.	81059000	Cobalt wrought & articles thereof
5347.	81060010	Bismuth unwrought; waste & scrap; powders
5348.	81060090	Bismuth wrought & articles thereof
5349.	81072000	Cadmium, unwrought; powders
5350.	81073000	Cadmium waste & scrap
5351.	81079000	Cadmium wrought & articles thereof
5352.	81082021	Titanium sponge
5353.	81082029	Other unwrought titanium
5354.	81082030	Titanium powders
5355.	81083000	Titanium waste & scrap
5356.	81089010	Titanium bars, rods, shapes, sections
5357.	81089020	Titanium wire
5358.	81089031	Titanium plates, sheets, strip, foil, d”0.8mm
5359.	81089032	Titanium plates, sheets, strip, foil, >0.8mm
5360.	81089040	Titanium tubes or pipes
5361.	81089090	Titanium wrought & articles thereof, nes
5362.	81092000	Zirconium unwrought; powders
5363.	81093000	Zirconium waste & scrap
5364.	81099000	Zirconium wrought & articles thereof
5365.	81101010	Antimony unwrought
5366.	81101020	Antimony powders
5367.	81102000	Antimony waste & scrap
5368.	81109000	Antimony wrought & articles thereof
5369.	81110010	Manganese unwrought; waste & scrap; powders
5370.	81110090	Manganese unwrought & articles thereof
5371.	81121200	Beryllium unwrought; powders
5372.	81121300	Beryllium waste & scrap
5373.	81121900	Beryllium wrought & articles thereof
5374.	81122100	Chromium unwrought; powders
5375.	81122200	Chromium waste, scrap
5376.	81122900	Chromium unwrought and articles thereof, nes
5377.	81125100	Thallium unwrought; powders
5378.	81125200	Thallium waste & scrap
5379.	81125900	Thallium unwrought and articles thereof, nes
5380.	81129210	Germanium; unwrought, waste and scrap
5381.	81129220	Vanadium; unwrought, waste and scrap
5382.	81129230	Indium; unwrought, waste and scrap, powders
5383.	81129240	Niobium; unwrought, waste and scrap, powders
5384.	81129290	Base metal and articles thereof, unwrought
5385.	81129910	Germanium and articles thereof
5386.	81129920	Vanadium and articles thereof
5387.	81129930	Wrought indium and articles thereof

5388.	81129940	Wrought niobium and articles thereof
5389.	81129990	Wrought base metal and articles thereof
5390.	81130010	Granules and powders of cermets
5391.	81130090	Other cermets and articles thereof, including waste and scrap
5392.	82011000	Spades & shovels
5393.	82013000	Mattocks, picks, hoes & rakes
5394.	82014000	Aces, bill hooks & similar hewing tools
5395.	82015000	Secateurs & similar one-handed pruners & shears
5396.	82016000	Hedge shears, two-handed pruning shears & similar two-handed shears
5397.	82019010	Forks
5398.	82019090	Scythes, sickles & other hand tools used in agriculture, horticulture etc.
5399.	82021000	Hand saws
5400.	82022000	Band saw blades
5401.	82023100	Circular saw blades with working part of steel
5402.	82023910	Circular saw blades, with working part of natural or synthetic diamonds or cubic boron nitride
5403.	82023990	Circular saw blades with working part of other materials
5404.	82024000	Chain saw blades
5405.	82029110	Straight saw blades for working metal, for use with mechanical saws
5406.	82029190	Straight saw blades for working metal, nes
5407.	82029910	Other saw blades, for use with mechanical saws, nes
5408.	82029990	Other saw blades, nes
5409.	82031000	Files, rasps & similar tools
5410.	82032000	Pliers (incl. cutting pliers), pincers, tweezers & similar tools
5411.	82033000	Metal cutting shears, tinmen’s snips & other metal & wire cutting shears
5412.	82034000	Pipe-cutters, bolt croppers, perforating punches & similar tools
5413.	82041100	Wrenches, hand-operated, with non-adjustable jaws
5414.	82041200	Wrenches, hand-operated, with adjustable jaws
5415.	82042000	Wrench sockets including ratchet handles extensions & spinners
5416.	82051000	Drilling, threading & tapping tools
5417.	82052000	Hammers & sledge hammers
5418.	82053000	Planes, chisels, gouges & similar cutting tools for working wood
5419.	82054000	Screwdrivers
5420.	82055100	Curling irons, cork screws, nut-crackers & other household tools
5421.	82055900	Tools for masons, watchmakers, miners & hand tools nes
5422.	82056000	Blow torches
5423.	82057000	Vices, clamps & the like
5424.	82059000	Sets of articles of two or more of the foregoing subheadings
5425.	82060000	Tools of two/more of heading Nos. 82.02 to 82.05, in sets for retail
5426.	82071300	Rock drilling/earth boring tools with working part of cermets
5427.	82071910	Rock drilling/earth boring tools with working part of diamond/cubic BN
5428.	82071990	Rock drilling/earth boring tools with working part of other material, nes
5429.	82072010	Dies for drawing/extruding metal with working part of diamond/cubic BN
5430.	82072090	Dies for drawing/extruding metal with working part of other materials, nes
5431.	82073000	Tools for pressing, stamping and punching
5432.	82074000	Tools for taping and threading
5433.	82075010	Tools for drilling, nes, with working part of diamond/cubic boron nitride
5434.	82075090	Tools for drilling, with working part of other materials, nes
5435.	82076010	Tools for boring/broaching, with working part of diamond/cubic boron nitride
5436.	82076090	Tools for boring/broaching, with working part of other material, nes
5437.	82077010	Tools for milling with working part of natural or synthetic diamonds or cubic boron nitride
5438.	82077090	Other tools for milling
5439.	82078010	Tools for turning with working part of natural or synthetic diamonds or cubic boron nitride
5440.	82078090	Other tools for turning
5441.	82079010	Interchangeable tools, nes, with working part of diamond/cubic boron nitride
5442.	82079090	Interchangeable tools, nes, with working part of other materials
5443.	82081011	Knives and cutting blades of sintered metal carbides, plated or coated, for metal working, for machines or for mechanical appliances
5444.	82081019	Other knives and cutting blades of sintered metal carbides, for metal working, for machines or for mechanical appliances
5445.	82081090	Knives & blades for machines/mechanical appliances for metal working
5446.	82082000	Knives & blades for machines/mechanical appliances for wood working
5447.	82083000	Knives & blades for kitchen appliances/food industry machines
5448.	82084000	Knives & blades for agricultural, horticultural & forestry machines
5449.	82089000	Knives & blades for leather, paper, tobacco machines & other industries
5450.	82090010	Plates of tools, unmounted, of cermets
5451.	82090021	Cermet sticks, with a grain size of less than 0.8 microns
5452.	82090029	Sticks of tools, unmounted, of cermets
5453.	82090030	Tips of tools, unmounted, of cermets
5454.	82090090	Others articles of tools, unmounted, of cermets
5455.	82100000	Hand-operated mechanical appliances, weight d”10 kg, for food preparation
5456.	82111000	Sets of assorted knives
5457.	82119100	Table knives having fixed blades
5458.	82119200	Butcher’s knives, hunting knives & other knives having fixed blades
5459.	82119300	Pocket & pen knives & other knives with folding blades
5460.	82119400	Blades for knives of hd 8211.10 to 8211.94
5461.	82119500	Handles of base metal
5462.	82121000	Razors including safety razors & open blade type
5463.	82122000	Safety razor blades, including razor blade blanks in strips
5464.	82129000	Parts of non-electric razors
5465.	82130000	Scissors, tailors’ shears & similar shears, & blades therefor
5466.	82141000	Paper knives, letter openers, erasing knives, pencil sharpeners & blades
5467.	82142000	Manicure & pedicure sets & instruments (including nail files)
5468.	82149000	Kitchen chopper, cleavers & mincing knives & other articles of cutlery
5469.	82151000	Tableware sets containing e” one article plated with precious metal
5470.	82152000	Tableware sets not containing articles plated with precious metal
5471.	82159100	Tableware articles not in sets plated with precious metal
5472.	82159900	Tableware articles not in sets & not plated with precious metal
5473.	83011000	Padlocks of base metal
5474.	83012010	Central control door lock for motor vehicles
5475.	83012090	Other motor vehicle lock
5476.	83013000	Locks of a kind used for furniture of base metal
5477.	83014000	Locks of base metal, nes
5478.	83015000	Clasps & frames with clasps, incorporating locks, of base metal
5479.	83016000	Lock parts, incl parts of clasps and frames with clasps, of base metal, nes
5480.	83017000	Keys, incl blanks for keys presented separately, of base metal
5481.	83021000	Hinges of base metal
5482.	83022000	Castors of base metal
5483.	83023000	Mountings, fittings & similar articles of base metal nes for motor vehicle

5484.	83024100	Mountings, fittings & similar articles of base metal nes for buildings
5485.	83024200	Mountings, fittings & similar articles of base metal nes for furniture
5486.	83024900	Mountings, fittings & similar articles of base metal, nes
5487.	83025000	Hat-racks, hat-pegs, brackets & similar fixtures, of base metal, nes
5488.	83026000	Door closures, automatic, of base metal
5489.	83030000	Safes, safe deposit lockers, strong boxes & the like of base metal
5490.	83040000	Filing cabinet & similar office/desk equipment, of base metal
5491.	83051000	Fitting for loose-leaf binders & files of base metal
5492.	83052000	Staples in strips, of base metal
5493.	83059000	Letter corners, letter and paper clips & similar office articles of base metals
5494.	83061000	Bells, gongs & the like, of base metal
5495.	83062100	Statuettes & other ornaments plated with precious metal
5496.	83062910	Cloisonne statuettes & other ornaments
5497.	83062990	Other statuettes & other ornaments of base metal, nes
5498.	83063000	Photograph, picture, & similar frames & mirrors of base metal
5499.	83071000	Tubing, flexible, with/without fittings of i/s
5500.	83079000	Tubing, flexible, with/without fittings, of base metal, nes
5501.	83081000	Hooks, eyes & eyelets of base metal
5502.	83082000	Rivets, tubular, bifurcated of base metal
5503.	83089000	Claps, buckles & like, beads & spangles of base metal
5504.	83091000	Corks, crown, of base metal
5505.	83099000	Stoppers, caps, lids & other packing accessories of base metal, nes
5506.	83100000	Letters, numbers, sign plates & similar articles of base metal
5507.	83111000	Electrodes, coated, of base metal, for electric arc welding
5508.	83112000	Wire, cored, of base metal, for electric arc welding
5509.	83113000	Coated rods & cored wire of base metal for soldering, brazing/welding
5510.	83119000	Coated tubes/similar products of base metal/metal carbide, nes, for soldering/brazing
5511.	84011000	Nuclear reactors
5512.	84012000	Machinery & apparatus for isotopic separation & parts thereof
5513.	84013010	Fuel elements (cartridges), non-irradiated
5514.	84013090	Parts of non-irradiated fuel elements
5515.	84014010	Parts of non-irradiated associated assembly of nuclear reactors
5516.	84014020	Reactor internals of nuclear reactors
5517.	84014090	Parts of nuclear reactors
5518.	84021110	Watertube boilers for electricity, steam production e”900T per hour
5519.	84021190	Other watertube boilers with a steam production >45T per hour
5520.	84021200	Watertube boilers with a steam production not >45T per hour
5521.	84021900	Vapour generating boilers nes, including hybrid boilers
5522.	84022000	Super-heated water boilers
5523.	84029000	Parts of steam/vapour generating boilers nes
5524.	84031010	Central heating boilers, household type
5525.	84031090	Central heating boilers nes
5526.	84039000	Parts of central heating boiler nes
5527.	84041010	Auxiliary plant for use with generating boilers of 84.02
5528.	84041020	Auxiliary plant for use with generating boilers of 84.03
5529.	84042000	Condensers for steam/vapour power units
5530.	84049010	Parts of auxiliary plant of heading No. 84041020
5531.	84049090	Parts of auxiliary plant/condensers of headings 84041010, 84042000
5532.	84051000	Producer gas/water gas generators, acetylene gas generator & similar gas generator
5533.	84059000	Parts of producer gas/water gas generator, acetylene gas generator & similar water gas generator
5534.	84061000	Steam & vapour turbines for marine propulsion
5535.	84068110	Other steam & vapour turbines, 40MW<< output d"100MW
5536.	84068120	Other steam & vapour turbines, 100MW<< output d"350MW
5537.	84068130	Other steam & vapour turbines, of an output >350MW
5538.	84068200	Other steam & vapour turbines, output d”40MW
5539.	84069000	Parts of steam & vapour turbines
5540.	84071010	Aircraft engines, spark-ignition reciprocating/rotary type, of an output d”298kw
5541.	84071020	Aircraft engines, spark-ignition reciprocating/rotary type, output >298kw
5542.	84072100	Marine outboard motors, spark-ignition reciprocating/rotary type
5543.	84072900	Marine engines nes, spark-ignition reciprocating/rotary type
5544.	84073100	Engines, spark-ignition reciprocating, for vehicle Ch. 87, d”50cc
5545.	84073200	Engines, spark-ignition reciprocating, for vehicle Ch. 87, >50cc but d”250cc
5546.	84073300	Engines, spark-ignition reciprocating, for vehicle Ch. 87, >250cc to 1000cc
5547.	84079010	Biogas engine
5548.	84079090	Other engines, spark-ignition type, nes
5549.	84081000	Marine propulsion engines, diesel
5550.	84082010	Engines, diesel, output e”132.39kw, for vehicles of Ch. 87
5551.	84089010	Engines, diesel for locomotives
5552.	84089091	Engines, diesel, nes, output d”14kw
5553.	84089092	Engines, diesel, nes, 14kw<< output <<132.39kw
5554.	84089093	Engines, diesel, nes, output e”132.39kw
5555.	84091000	Parts for spark-ignition type aircraft engines
5556.	84099110	Parts for marine propulsion engines, spark-ignition type
5557.	84099191	Parts for electric fuel injection devices
5558.	84099199	Parts for other spark-ignition type engines, nes
5559.	84099910	Parts for marine propulsion engines, diesel/semi-diesel
5560.	84099920	Parts for locomotive engines, diesel/semi-diesel
5561.	84099991	Parts for diesel & semi-diesel engines e”132.39kw, nes
5562.	84099999	Parts for diesel & semi-diesel engines <<132.39kw, nes
5563.	84101100	Hydraulic turbines & water wheels of a power d”1000 kw
5564.	84101200	Hydraulic turbines & water wheels of a 1000kw<< power d"10000 kw
5565.	84101310	Hydraulic turbines/water wheels, blow-down type, >30000kw
5566.	84101320	Hydraulic turbines/water wheels, tubular type, >35000kw
5567.	84101330	Hydraulic turbines/water wheels, water pump type, >200000kw
5568.	84101390	Hydraulic turbines/water wheels of a power >10000kw, nes
5569.	84109010	Regulators of hydraulic turbines/water wheels
5570.	84109090	Parts nes, of hydraulic turbines/water wheels
5571.	84111110	Turbofan engines of a thrust d”25 KN
5572.	84111190	Other turbo-jets of a thrust d”25 KN
5573.	84111210	Turbofan engines of a thrust >25 KN
5574.	84111290	Other turbo-jets of a thrust >25 KN
5575.	84112100	Turbo-propellers of a power d”1100 kw
5576.	84112210	Turbo-propellers, 1100kw<< power d"2238kw
5577.	84112220	Turbo-propellers, 2238kw<< power d"3730kw
5578.	84112230	Turbo-propellers of a power >3730kw
5579.	84118100	Gas turbines nes of a power d”5000kw
5580.	84118200	Gas turbines nes of a power >5000kw
5581.	84119100	Parts of turbo-jets/turbo-propellers
5582.	84119910	Parts of turboshaft engines
5583.	84119990	Parts of other gas turbines nes
5584.	84121010	Reaction engines other than turbo-jets, for aircraft/spacecraft
5585.	84121090	Reaction engines other than turbo-jets, nes
5586.	84122100	Hydraulic power engines & motors linear acting (cylinders)
5587.	84122910	Hydraulic motors
5588.	84122990	Hydraulic power engines, nes
5589.	84123100	Pneumatic power engines & motors linear acting (cylinders)
5590.	84123900	Pneumatic power engines & motors nes
5591.	84128000	Engines & motors nes
5592.	84129010	Parts of reaction engines for aircraft/spacecraft
5593.	84129090	Parts of engines/motors of heading 84.12 (excl. 8412.1010)
5594.	84131100	Pumps for dispersing fuel/lubricants used in filling-station/garage

5595.	84131900	Pumps fitted and designed to be fitted with a measuring device nes
5596.	84132000	Hand pumps nes, other than those of subheading No. 8413.1128413.19
5597.	84133021	Fuel pumps for internal comb piston engines of an output e”132.39kw
5598.	84133029	Other fuel pumps
5599.	84133030	Lubricating oil pumps
5600.	84133090	Fuel/lubricating/cooling medium pumps for internal comb piston engines, nes
5601.	84134000	Concrete pumps
5602.	84135010	Pneumatic reciprocating positive displacement pumps
5603.	84135020	Electric reciprocating positive displacement pumps
5604.	84135031	Plunger pump
5605.	84135039	Hydraulic reciprocating positive displacement pumps
5606.	84135090	Other reciprocating positive displacement pumps nes
5607.	84136021	Electric gear rotary pump
5608.	84136022	Rotating hydraulic oil pump, input rotating speed 2000r/min, input power 190kw, maximum flow 2*280L/min
5609.	84136029	Other gear rotary pump
5610.	84136031	Electric vane rotary pump
5611.	84136032	Hydraulic vane rotary pump
5612.	84136039	Other vane rotary pump
5613.	84136040	Screw rotary pump
5614.	84136050	Radial plunger pump
5615.	84136060	Axial plunger pump
5616.	84136090	Other rotary positive displacement pumps, nes
5617.	84137010	Centrifugal pumps of rotational speed e”10000r/min
5618.	84137091	Submersible oil pump and submersible pump
5619.	84137099	Centrifugal pumps nes
5620.	84138100	Pumps nes
5621.	84138200	Liquid elevators
5622.	84139100	Parts of pumps for liquids
5623.	84139200	Parts of liquid elevators
5624.	84141000	Vacuum pumps
5625.	84142000	Hand/foot-operated air pumps
5626.	84143011	Compressors for refrigerator/freezer, motor power d”0.4kw
5627.	84143012	Compressors for refrigerator/freezer, 0.4kw<< motor power d"5kw
5628.	84143013	Compressors for airconditioner, 0.4kw<< motor power d"5kw
5629.	84143014	Compressors for airconditioner, motor power >5 kw
5630.	84143015	Compressors driven by a motor, for refrigerators or freezes, of a motor power exceeding 5kw
5631.	84143019	Compressors driven by a motor, nes
5632.	84143090	Compressors driven by a non-motor
5633.	84144000	Air compressors mounted on a wheeled chassis for towing
5634.	84145110	Ceiling/roof fans, with a built-in electric motor of output d”125W
5635.	84145120	Window fans, with a built-in electric motor of output d”125W
5636.	84145130	Repeating front louver fans, with built-in electric motor, d”125W
5637.	84145191	Table fans, with a built-in electric motor of output d”125W
5638.	84145192	Floor fans, with a built-in electric motor of output d”125W
5639.	84145193	Wall fans, with a built-in electric motor of output d”125W
5640.	84145199	Fans nes, with a built-in electric motor of output d”125W
5641.	84145910	Other ceiling/roof fans, nes
5642.	84145920	Other window fans, nes
5643.	84145930	Centrifugal ventilators
5644.	84145990	Other fans, nes
5645.	84146010	Range hoods
5646.	84146090	Other hoods having a maximum horizontal side d”120cm
5647.	84148010	Free-piston generators for gas turbine
5648.	84148020	Carbon dioxide compressors
5649.	84148090	Air or gas compressors/hoods, nes
5650.	84149011	Air inlet on discharge valve plates for compressors
5651.	84149019	Parts of compressors of subheading Nos. 84143011-84143014, 84143090
5652.	84149020	Parts of machines of subheading Nos. 84145110-84145190, 84146000
5653.	84149090	Parts of machines of other subheadings of 84.14, nes
5654.	84151010	Air-conditioning machines, window or wall types, self-contained
5655.	84151021	Air-conditioner, window/wall types, refrigerating effect d”4000 Kcal/h, split-system
5656.	84151022	Air-conditioner, window/wall types, refrigerating effect >4000 Kcal/h, split system
5657.	84158110	Air-conditioner nes, with refrigerating unit d”4000 Kcal/h & cool/heat cycle rev valve
5658.	84158120	Air-conditioner nes, with refrigerating unit >4000 Kcal/h & cool/heat cycle rev valve
5659.	84158210	Air-conditioner nes, with refrigerating unit, d”4000 Kcal/h
5660.	84158220	Air-conditioner nes, with refrigerating unit, >4000 Kcal/h
5661.	84158300	Air conditioner, not incorporating refrigerating unit
5662.	84159010	Parts of air conditioners of subheadings 8415.1000, 8415.8110, 8415.8210
5663.	84159090	Parts of air conditioners of other subheadings of 84.15
5664.	84161000	Furnace burners for liquid fuel
5665.	84162011	Gasburners of using natural gas
5666.	84162019	Other gasburners
5667.	84162090	Furnace burners nes, including combination burners
5668.	84163000	Mechanical stokers
5669.	84169000	Parts of appliances of heading No. 84.16
5670.	84171000	Furnaces/ovens non-electric for heat-treat of ores, pyrites, metals
5671.	84172000	Bakery ovens, including biscuit ovens, non-electric
5672.	84178010	Coke furnace
5673.	84178020	Incinerators for radioactive waste
5674.	84178030	Cement rotary kilns
5675.	84178040	Limestone decomposition furnace
5676.	84178090	Industrial/lab furnaces/ovens, non-electric, nes
5677.	84179010	Parts of rotary kiln for sponge iron
5678.	84179020	Parts of coke furnace
5679.	84179090	Parts of other appliances of heading No. 84.17
5680.	84181010	Combined refri-freezers, with separate external doors, >500 l
5681.	84181020	Combined refri-freezers, with separate external doors, >200 l but d”500 l
5682.	84181030	Combined refri-freezers, with separate external doors, d”200 l
5683.	84182110	Refrigerators, household type, compression-type, >150 l
5684.	84182120	Refrigerators, household type, compression-type, >50 l but d”150 l
5685.	84182130	Refrigerators, household type, compression-type, d”50 l
5686.	84182910	Semiconductor-type refrigerators, household type
5687.	84182920	Refrigerators, household type, absorption-type, electrical
5688.	84182990	Refrigerators, household type, nes
5689.	84183010	Freezers of chest type, capacity d”800 l, T d”-40 l
5690.	84183021	Freezers of chest type, 500 l<< capacity d"800 l, T >-40 l
5691.	84183029	Freezers of chest type, capacity d”500 l, T >-40 l
5692.	84184010	Freezers of upright type, capacity d”900 l, T d”-40 l
5693.	84184021	Freezers of upright type, 500 l<< capacity d"900 l, T >-40 l
5694.	84184029	Freezers of upright type, capacity d”500 l, T >-40 l
5695.	84185000	Other refrigerating/freezing chests, cabinets, display counters, etc.
5696.	84186120	Heat pumps of compression type units, other than air conditioning machines of heading 84.15
5697.	84186190	Other refrigerating equipment of compress type/heat-exch condenser, nes
5698.	84186920	Other refrigerating units
5699.	84186990	Other refrigerating/freezing equipment, nes
5700.	84189100	Furniture designed to receive refrigerating/freezing equipment
5701.	84189910	Parts of refrigerating units and heat pumps
5702.	84189991	Parts of freezing equipment of T d”-40 l
5703.	84189992	Parts of refrigerating/freezing equipment of T >-40 l, capacity >500 l
5704.	84189999	Parts of other refrigerating/freezing equipment, nes
5705.	84191100	Instantaneous gas water heaters
5706.	84191910	Solar water heaters
5707.	84191990	Instantaneous or storage water heaters, non-electric, nes
5708.	84192000	Medical, surgical and laboratory sterilisers
5709.	84193100	Dryers for agricultural products
5710.	84193200	Dryers for wood, paper pulp, paper and paperboard
5711.	84193910	Breeze pottery blanks dryers
5712.	84193990	Other dryers, nes
5713.	84194010	Stripping towers
5714.	84194020	Rectifying towers
5715.	84194090	Other distilling/rectifying plant
5716.	84195000	Heat exchange units, non-domestic, non-electric
5717.	84196011	Oxygen producers of volume e” 15000m³/h
5718.	84196019	Oxygen producers of volume <<15000m³/h
5719.	84196090	Machinery for liquefying air or other gases, nes
5720.	84198100	Machinery for making hot drinks/cooking or heating food, non-domestic
5721.	84198910	Hydroformer vessels
5722.	84198990	Other machinery, plant & equipment for treat of material by a chg of temp, nes
5723.	84199010	Parts of water heaters
5724.	84199090	Parts of other machinery, plant & equipment of heading 84.19
5725.	84201000	Calendering/rolling machines, excl for metals and glass
5726.	84209100	Cylinders for calendering/rolling machines, excl for metals and glass
5727.	84209900	Parts of calendering/rolling machines, excl for metals and glass
5728.	84211100	Cream separators
5729.	84211210	Clothes-dryers, centrifugal, capacity d”10kg
5730.	84211290	Clothes-dryers, centrifugal, capacity >10kg
5731.	84211910	Dehydrators
5732.	84211920	Centrifuges for separating solid from liquid
5733.	84211990	Other centrifuges, nes
5734.	84212110	Filtering and purifying machines for water, household type
5735.	84212191	Ship ballast water treatment apparatus
5736.	84212199	Filtering/purifying machines for water, non-household type
5737.	84212200	Filtering/purifying machines for beverages, excl water
5738.	84212300	Oil/petrol-filters for internal combustion engines
5739.	84212910	Press filters
5740.	84212990	Filtering/purifying machinery & apparatus for liquids, nes
5741.	84213100	Intake air filters for internal combustion engines
5742.	84213910	Filtering/purifying machines for gases nes, household type
5743.	84213921	Electrostatic dust collectors for industry uses
5744.	84213922	Baghoused dust collectors for industry uses
5745.	84213923	Cyclone dust collectors for industry uses
5746.	84213929	Other dust collectors for industry uses, nes
5747.	84213930	Filtering or purifying machines for motorcycle engine
5748.	84213940	Flue gas desulfurisation units
5749.	84213950	Flue gas denitrification units
5750.	84213990	Other dust collectors, nes
5751.	84219110	Parts of centrifugal clothes-dryers of capacity d”10kg
5752.	84219190	Parts of other centrifuges, nes
5753.	84219910	Parts for filtering/purifying machines of household type
5754.	84219990	Parts for filtering/purifying machines of non-household type
5755.	84221100	Dish washing machines of the HH type
5756.	84221900	Dish washing machines nes
5757.	84222000	Machinery for cleaning/drying bottles/containers nes
5758.	84223010	Bottling or canning machinery for beverage or liquid food, nes
5759.	84223021	Machinery for packing cement, automatic
5760.	84223029	Machinery for packing cement, other than automatic
5761.	84223030	Other packing machinery, nes
5762.	84223090	Machinery to fill/close/seal bottle/can/box/.. nes; beverage aerating machine
5763.	84224000	Packing/wrapping machinery nes
5764.	84229010	Parts of dish washing machines
5765.	84229020	Parts of bottling or canning machines for beverage/liquid food
5766.	84229090	Parts of other machines of heading 84.22, nes
5767.	84231000	Personal weighing machines, including baby scales; household scales
5768.	84232010	Electronic belt weighing machines
5769.	84232090	Other scales for continuous weighing of goods on conveyors
5770.	84233010	Rationed packing scales
5771.	84233020	Rationed sorting scales
5772.	84233030	Proporating scales
5773.	84233090	Constant weight scales nes, incl hopper scales
5774.	84238110	Account balances
5775.	84238120	Spring balances
5776.	84238190	Weighing machinery having maximum weighing capacity d”30kg nes
5777.	84238210	Weighbridges
5778.	84238290	Weighing machinery having maximum weighing 30kg<< capacity d"5000kg nes
5779.	84238910	Weighbridges
5780.	84238920	Track scales
5781.	84238930	Hanging scales
5782.	84238990	Weighing machinery, nes
5783.	84239000	Weighing machine weights of all kinds; parts of weighing machine
5784.	84241000	Fire extinguishers, whether or not charged
5785.	84242000	Spray guns & similar appliances
5786.	84243000	Steam/sand blasting machines & similar jet projecting machines
5787.	84248100	Mechanical appliances for project/disp and spraying liquids/powders for agriculture/horticulture
5788.	84248910	Other liquid/powder project/spray machines, nes, household type
5789.	84248991	Marine cabinet washer
5790.	84248999	Other liquid/powder project/spray machines, nes, non-household type
5791.	84249010	Parts of fire extinguishers
5792.	84249020	Parts of liquid/powder project/spray machines of household type
5793.	84249090	Parts of other apparatus of heading 84.24
5794.	84251100	Pulley tackle/hoists, electric, not for raising vehicles
5795.	84251900	Pulley tackle and hoists, nes, not for raising vehicles
5796.	84253110	Pit-head winding gear powered by electric motor, winches specially designed for use underground
5797.	84253190	Other winches; capstans; powered by electric motor
5798.	84253910	Other pit-head winding gear, winches specially designed for use underground
5799.	84253990	Other winches; capstans; not powered by electric motor
5800.	84254100	Built-in jacking systems of a type used in garage
5801.	84254210	Hydraulic jacks used for raising vehicles
5802.	84254290	Hydraulic hoists used for raising vehicles
5803.	84254910	Other jacks, nes
5804.	84254990	Other hoists, nes
5805.	84261120	Bridge cranes, all-purpose
5806.	84261190	Overhead travelling cranes on fixed support, nes
5807.	84261200	Mobile lifting frames on tyres & straddle carriers
5808.	84261910	Ship loading cranes
5809.	84261921	Grab ship unloading cranes
5810.	84261929	Other ship unloading cranes
5811.	84261930	Gantry cranes
5812.	84261941	Frame loading and unloading bridges
5813.	84261942	Container loading and unloading bridges
5814.	84261943	Derrick loading and unloading bridges
5815.	84261949	Other loading and unloading bridges
5816.	84261990	Transporter/bridge cranes nes
5817.	84262000	Tower cranes
5818.	84263000	Portal/pedestal jib cranes
5819.	84264110	Self-propelled cranes on tyres
5820.	84264190	Other self-propelled machinery with a crane on tyres, nes
5821.	84264910	Caterpillar cranes
5822.	84264990	Cranes/work trucks fitted with a crane, self-propelled, nes
5823.	84269100	Cranes designed for mounting on road vehicles
5824.	84269900	Cranes and derricks nes
5825.	84271010	Track alleyway stackers powered by an electric motor
5826.	84271020	Trackless alleyway stackers powered by an electric motor
5827.	84271090	Other self-propelled works trucks powered by an electric motor
5828.	84272010	Fork-lift trucks for containers
5829.	84272090	Self-propelled works trucks nes
5830.	84279000	Trucks fitted with lifting and handling equipment, non-powered
5831.	84281010	Lifts and skip hoists for the transport of persons
5832.	84281090	Other lifts and skip hoists
5833.	84282000	Pneumatic elevators & conveyors
5834.	84283100	Continuous-action elevators/conveyors for goods, underground use
5835.	84283200	Continuous-action elevators/conveyors for goods nes, bucket type
5836.	84283300	Continuous-action elevators/conveyors for goods nes, belt type
5837.	84283910	Continuous-action elevators/conveyors for goods, nes, chain type
5838.	84283920	Continuous-action elevators/conveyors for goods, nes, roller type
5839.	84283990	Continuous-action elevators/conveyors for goods, nes
5840.	84284000	Escalators & moving walkways
5841.	84286010	Cargo aerial cableways
5842.	84286021	Passenger aerial cableways, monocale endless
5843.	84286029	Passenger aerial cableways, nes
5844.	84286090	Teleferics…; traction mechanisms for funiculars, nes
5845.	84289010	Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment
5846.	84289020	Mechanical parking equipments
5847.	84289031	Stacking and reclaiming machines
5848.	84289039	Other loading and unloading machinery
5849.	84289090	Other lifting, handling, loading or unloading machinery
5850.	84291110	Bulldozers/angledozers, tracked, with engine output >235.36 kw
5851.	84291190	Bulldozers/angledozers, tracked, with engine output d”235.36 kw
5852.	84291910	Bulldozers/angledozers, non-tracked, with engine output >235.36 kw
5853.	84291990	Bulldozers/angledozers, non-tracked, with engine output d”235.36 kw
5854.	84292010	Graders/levellers, self-propelled, with engine output >235.36 kw
5855.	84292090	Graders/levellers, self-propelled, with engine output d”235.36 kw
5856.	84293010	Scrapers, self-propelled, bucket capacity >10m³
5857.	84293090	Scrapers, self-propelled, bucket capacity d”10m³
5858.	84294011	Vibratory road rollers, self-propelled, dead weight e”18 t
5859.	84294019	Other road rollers, self-propelled
5860.	84294090	Tamping machines/road rollers, self-propelled, nes
5861.	84295100	Front end shovel loaders
5862.	84295211	Excavators, tyre-mounted, with a 360° revolving superstructure
5863.	84295212	Excavators, track-mounted, with a 360° revolving superstructure
5864.	84295219	Other excavators, with a 360° revolving superstructure, nes
5865.	84295290	Other shovels and machineries with a 360° revolving superstructure, nes
5866.	84295900	Self-propelled excavating machinery nes
5867.	84301000	Pile-drivers & pile-extractors
5868.	84302000	Snow-ploughs & snow-blowers, not self-propelled

5869.	84303100	Coal or rock cutters, self-propelled
5870.	84303900	Coal or rock cutters, not self-propelled
5871.	84304111	Oil/gas boring machinery, self-propelled, drilling depth e”6000m
5872.	84304119	Oil/gas boring machinery, self-propelled, drilling depth <<6000m
5873.	84304121	Other boring machinery, nes, self-propelled, drilling depth e”6000m
5874.	84304122	Boring machinery, self-propelled, drilling depth <<6000m, crawler type
5875.	84304129	Other boring machinery, self-propelled, drilling depth <<6000m, nes
5876.	84304190	Sinking machinery, self-propelled
5877.	84304900	Boring or sinking machinery nes, not self-propelled
5878.	84305010	Other oil production equipment nes, self-propelled
5879.	84305020	Mining shovels, self-propelled
5880.	84305031	Mining drills of gear wheel diameter e”380mm
5881.	84305039	Mining drills of gear wheel diameter <<380mm
5882.	84305090	Moving/excavating/extracting..machinery, self-propelled, nes
5883.	84306100	Tamping or compacting machinery, not self-propelled
5884.	84306911	Engineering drills of boring casing diameter e”3m
5885.	84306919	Engineering drill of boring casing diameter <<3m
5886.	84306920	Scrapers
5887.	84306990	Other moving/excavating/extracting..machinery nes, not self-propelled
5888.	84311000	Parts of machinery of heading No. 84.25
5889.	84312000	Parts of fork-lift & other works trucks fitted with lifting equipment
5890.	84313100	Parts of lifts, skip hoist or escalators
5891.	84313900	Parts of lifting, handling, loading or unloading machinery nes
5892.	84314100	Buckets, shovels, grabs & grips of excavating machinery
5893.	84314200	Bulldozer & angledozer blades
5894.	84314310	Parts of oil/gas boring machinery
5895.	84314320	Parts of other boring machinery
5896.	84314390	Parts of sinking machinery
5897.	84314910	Parts of self-propelled mining shovel
5898.	84314990	Parts nes of machinery of headings Nos. 84.25 to 84.30
5899.	84321000	Ploughs
5900.	84322100	Disc harrows
5901.	84322900	Scarifiers, cultivators, weeders & hoes
5902.	84323011	Grain seeders
5903.	84323019	Other seeders
5904.	84323021	Tuber planters
5905.	84323029	Other planters
5906.	84323031	Rice transplanters
5907.	84323039	Seeders, planters & transplanters
5908.	84324000	Manure spreaders & fertiliser distributors
5909.	84328010	Lawn or sports-ground rollers
5910.	84328090	Other soil preparation cultivation machinery, nes
5911.	84329000	Parts for rollers & other soil preparation cultivation machinery
5912.	84331100	Mowers, powered, lawn, with horizontal cutting device
5913.	84331900	Mowers, powered, lawn, nes
5914.	84332000	Mowers for hay etc. incl cutter bars for tractor mounting
5915.	84333000	Hay tedders & rakes & other haymaking machinery
5916.	84334000	Straw/fodder balers, including pick-up balers
5917.	84335100	Combine harvester-threshers
5918.	84335200	Threshing machinery nes
5919.	84335300	Root/tuber harvesting machines
5920.	84335910	Sugarcane harvesters
5921.	84335920	Cotton picker
5922.	84335990	Harvesting machinery nes
5923.	84336000	Machinery for cleaning, sorting and grading eggs, fruit and other produce
5924.	84339010	Parts of combine harvester-threshers
5925.	84339090	Parts of other machines of heading 84.33
5926.	84341000	Milking machines
5927.	84342000	Dairy machinery
5928.	84349000	Parts of milking machines & dairy machinery

5929.	84351000	Presses/crushers/similar machinery for making wine, cider, fruit juices etc.
5930.	84359000	Parts of machinery of subheading No. 8435.1000
5931.	84361000	Machinery for preparing animal feeding stuffs
5932.	84362100	Poultry incubators & brooders
5933.	84362900	Poultry-keeping machinery, nes
5934.	84368000	Agriculture/horticulture/forestry bee-keep machinery nes inc germination plant
5935.	84369100	Parts of poultry-keep machinery
5936.	84369900	Parts of agriculture/horticulture/forestry/bee-keep machinery nes including parts of germination plant
5937.	84371010	Optical colour sorting machines for grains (colour sorters)
5938.	84371090	Machines for clean/sort or grad seed, grain/dried leguminous vegetables, nes
5939.	84378000	Machines for mill/work of crls/dried leguminous nes veg exc farm-type
5940.	84379000	Parts of clean/sort machine etc. for seed/grain, mill/work of crls exc farm-type
5941.	84381000	Bakery machine & machinery for the manufacturing of macaroni, spaghetti and similar products
5942.	84382000	Machinery for the manufacturing of confectionery, cocoa & chocolate
5943.	84383000	Machinery for sugar manufacture
5944.	84384000	Brewery machinery
5945.	84385000	Machinery for the preparation of meat and poultry
5946.	84386000	Machinery for the preparation of fruits, nuts & vegetables
5947.	84388000	Machinery for independent preparation/manufacturing of fd/drk exc for extracting/preparing veg fats/oils
5948.	84389000	Parts of machinery of heading No. 84.38
5949.	84391000	Machinery for making pulp of fibrous cellulosic material
5950.	84392000	Machinery for making paper and paperboard
5951.	84393000	Machinery for finishing paper and paperboard
5952.	84399100	Parts of machinery for making pulp of fibrous cellulosic material
5953.	84399900	Parts of machinery for making/finishing paper and paperboard machine
5954.	84401010	Sewing bookbinders
5955.	84401020	Glueing bookbinders
5956.	84401090	Book-binding machinery, nes
5957.	84409000	Parts of book-binding machinery incl book-sewing machines
5958.	84411000	Cutting machines for paper pulp, paper/paperboard of all kinds
5959.	84412000	Machines for making bags, sacks/envelopes of paper/paperboard
5960.	84413010	Machines for making tins of paper-plastic-aluminium combination
5961.	84413090	Machines for making boxes/similar cont, of paper/paperboard other than by moulding, nes
5962.	84414000	Machines for moulding articles in paper pulp, paper/paperboard
5963.	84418010	Machines for making soft packings of paper-plastic-aluminium combination
5964.	84418090	Machinery for making up paper pulp, paper/paperboard nes
5965.	84419010	Parts of paper cutting machines
5966.	84419090	Parts of other machines for making paper pulp, paper/paperboard
5967.	84423010	Machinery for type founding
5968.	84423021	Computer-to-plate equipments
5969.	84423029	Other machinery, apparatus and equipment for preparing or making plates, cylinders and other printing components
5970.	84423090	Other apparatus for making printing blocks etc. nes
5971.	84424000	Parts of machinery/apparatus & equipment for type-set/type-fnd for preparation/making block nes
5972.	84425000	Print type, blocks, plates, cylinders & other print components; blocks etc.
5973.	84431100	Reel fed offset printing machinery
5974.	84431200	Sheet fed, office type (sheet size d”22×36 cm) offset print machinery
5975.	84431311	Other offset printing machinery, sheet fed for single-colour printing press

5976.	84431312	Other offset printing machinery, sheet fed for double-colour printing press
5977.	84431313	Other offset printing machinery, sheet fed for quadruple-colour printing press
5978.	84431319	Sheet fed, offset printing machinery
5979.	84431390	Other offset printing machinery
5980.	84431400	Letterpress printing machinery, reel fed
5981.	84431500	Letterpress printing machinery, other than reel fed
5982.	84431600	Flexographic printing machinery
5983.	84431700	Gravure printing machinery
5984.	84431921	Cylinder screen press
5985.	84431922	Platen screen press
5986.	84431929	Other screen printing machinery
5987.	84431980	Other printing machinery
5988.	84433110	Printers, copying machines, ect, with two functions or more, of electrostatic photo type
5989.	84433190	Printers, copying machines, ect, with two functions or more, not of electrostatic photo type
5990.	84433211	Stylus printers
5991.	84433212	Laser printers
5992.	84433213	Ink-jet printers
5993.	84433214	Thermal printers
5994.	84433219	Other printers
5995.	84433221	Ink-jet printing machines, capable of connecting to an automatic data processing machine or to a network
5996.	84433222	Electrostatic photographic printing machines (laser printing machines), capable of connecting to an automatic data processing machine or to a network
5997.	84433229	Other digital printing machines, capable of connecting to an automatic data processing machine or to a network
5998.	84433290	Other printers, facsimile machines, capable to a network
5999.	84433911	Electrostatic photo-copying apparatus, direct process
6000.	84433912	Electrostatic photo-copying apparatus, indirect process
6001.	84433921	Electrostatic photo-copying apparatus, incorporating an optical system
6002.	84433922	Electrostatic photo-copying apparatus of the contact type
6003.	84433923	Heat-sensitive copying apparatus
6004.	84433924	Heat-sublimated copying apparatus
6005.	84433931	Ink-jet printing machine
6006.	84433932	Electrostatic photographic printing machines (laser printing machines)
6007.	84433939	Other digital printing machines
6008.	84433990	Other printers, copying machines and facsimile machines
6009.	84439111	Splicers of web press
6010.	84439119	Machines for uses ancillary to digital printing, nes
6011.	84439190	Parts and accessories of printing machinery
6012.	84439910	Machines for uses ancillary to digital printing
6013.	84439921	Thermal printer heads
6014.	84439929	Other parts of digital printing machinery, nes
6015.	84439990	Other parts and accessories of printing machinery and copying machines, etc.
6016.	84440010	Synthetic filament spinning jets
6017.	84440020	Synthetic staple fibres spinning jets
6018.	84440030	Artificial fibres spinning jets
6019.	84440040	Man-made filament crimping machinery
6020.	84440050	Man-made filament cutting machinery
6021.	84440090	Machines for extrude/draw/texture/cut man-made textile material nes
6022.	84451111	Blowing-carding machinery
6023.	84451112	Bale plucker
6024.	84451113	Card or carding machine
6025.	84451119	Other carding machines for cotton type fibres

6026.	84451120	Carding machines, for wool type fibres
6027.	84451190	Other carding machines, nes
6028.	84451210	Cotton comber
6029.	84451220	Worsted comber
6030.	84451290	Other combing machines
6031.	84451310	Drawing machines
6032.	84451321	Cotton roving frames
6033.	84451322	Worsted roving machines
6034.	84451329	Other roving machines
6035.	84451900	Textile preparing machines, nes
6036.	84452031	Rotor spinning machine
6037.	84452032	Jet spinner
6038.	84452039	Other open-end spinner
6039.	84452041	Cotton ring spinning frame
6040.	84452042	Worsted ring spinning frame
6041.	84452049	Other ring spinning frames
6042.	84452090	Other textile spinning machines, nes
6043.	84453000	Textile doubling/twisting machines
6044.	84454010	Automatic bobbin winders
6045.	84454090	Other textile winding or reeling machines
6046.	84459010	Warping machines
6047.	84459020	Sizing machines
6048.	84459090	Other machines for producing/preparing textile yarn, nes
6049.	84461000	Machines for weaving fabrics of a width d”30cm
6050.	84462110	Power looms for weaving carpets/rugs of width >30cm, shuttle type
6051.	84462190	Power looms for weaving fabrics of width >30cm, nes, shuttle type
6052.	84462900	Machines for weaving fabrics of a width >30cm shuttle type nes
6053.	84463020	Rapier looms for weaving fabrics of a width >30cm, shuttleless
6054.	84463030	Carrier looms for weaving fabrics of a width >30cm, shuttleless
6055.	84463040	Water jet looms for weaving fabrics of a width >30cm, shuttleless
6056.	84463050	Air jet looms for weaving fabrics of a width >30cm, shuttleless
6057.	84463090	Machines for weaving fabrics of a width >30cm, shuttleless nes
6058.	84471100	Circular knitting machines with cylinder diameter d”165 mm
6059.	84471200	Circular knitting machines with cylinder diameter >165 mm
6060.	84472011	Tricot warp knitting machines
6061.	84472012	Raschel warp knitting machines
6062.	84472019	Other warp knitting machines, nes
6063.	84472020	Other flat knitting machines
6064.	84472030	Stitch-bonding machines
6065.	84479011	Tufting machines for making carpets or rugs
6066.	84479019	Other tufting machines
6067.	84479020	Embroidery machines
6068.	84479090	Machines for making gimped yarn/tulle/lace/trimmings/braid/net
6069.	84481100	Dobbies, jacquards, card reducing, for machines of 84.44, 45, 46, 47
6070.	84481900	Auxiliary machinery nes for machines of 84.44, 84.45, 84.46, 84.47
6071.	84482020	Extruding nipples or spinnerets
6072.	84482090	Parts/accessories of machine of 84.44/their auxiliary machinery, nes
6073.	84483100	Card clothing for heading No. 84.45
6074.	84483200	Parts/accessories of machines for preparing textile fibres, nes
6075.	84483310	Winding unit for automatic winder
6076.	84483390	Spindles, spindle flyers, spinning rings and ring travellers
6077.	84483910	Open-end rotors of machine of 84.452 of their auxiliary machines
6078.	84483920	Electronic cleaner for automatic winder
6079.	84483930	Air splicer for automatic winder
6080.	84483940	Compact set of ring spinning frames
6081.	84483990	Parts/accessories of machines of 84.45/their auxiliary machines, nes

6082.	84484200	Reeds for looms, healds & heald-frames for weaving machines (looms)
6083.	84484910	Picking and receiving unit for projective weaving machine
6084.	84484920	Weft insertion and left-off motion for air-jet loom
6085.	84484930	Shuttles
6086.	84484990	Parts & accessories of weaving machines and of their auxiliary machines nes
6087.	84485120	Barbered needles, crochet hooks for knitting machines, <
6088.	84485190	Sinkers, needles/other articles used in form stitches
6089.	84485900	Other parts/accessories of machines of 84.47/their auxiliary machinery
6090.	84490010	High speed needle punching machine, punching frequency 2000bis/mm
6091.	84490020	High speed width spunlace equipment, working width 3.5m working speed 250m/min, spunlace pressure e”400Pa
6092.	84490090	Machine for the mfr/fin of felt/n-wov in the pce2 in shapes
6093.	84501110	Full-automatic machines of the continuously rotating impeller, of a dry linen capacity d”10 kg
6094.	84501120	Full-automatic machines of the drum type, of a dry linen capacity d”10 kg
6095.	84501190	Full-automatic washing machines, of a dry linen capacity d”10 kg
6096.	84501200	Other washing machines, dry linen capacity d”10kg, with built-in dryer
6097.	84501900	Other washing machines of a dry linen capacity d”10kg, nes
6098.	84502000	Washing machines of a dry linen capacity >10 kg
6099.	84509010	Parts of washing machines, dry linen capacity d”10kg
6100.	84509090	Parts of washing machines, dry linen capacity >10kg
6101.	84511000	Dry-cleaning machines other than heading No. 84.50
6102.	84512100	Drying machines (other than heading No. 84.50) each of a dry linen capacity d”10 kg
6103.	84512900	Drying machines (other than heading No. 84.50) nes
6104.	84513000	Ironing machines & presses (including fusing presses)
6105.	84514000	Washing, bleaching and dyeing machines
6106.	84515000	Machines for reeling, unreeling, folding, cut/pink textile fabrics
6107.	84518000	Machines for wring/dress/furnishing/coating/impregnated tex yarns etc.
6108.	84519000	Parts of machinery of heading No. 84.51
6109.	84521010	Multifunctional sewing machines of household type
6110.	84521091	Hand-operated sewing machines of household type
6111.	84521099	Sewing machines of household type, nes
6112.	84522110	Non-household type automatic sewing machines, flatseam
6113.	84522120	Non-household type automatic overlock stitch sewing machines
6114.	84522130	Non-household type automatic covering stitch sewing machines
6115.	84522190	Other non-household type automatic sewing machines nes
6116.	84522900	Non-household type sewing machines, other than book-sewing machines, nes
6117.	84523000	Sewing machine needless
6118.	84529011	Rotating shuttles of household sewing machines
6119.	84529019	Parts of household sewing machines, nes
6120.	84529091	Rotating shuttles of non-household sewing machines
6121.	84529092	Other furniture, bases and covers for sewing machines and parts thereof
6122.	84529099	Parts of non-household sewing machines, nes
6123.	84531000	Machinery for preparing, tanning and working hides, skins and leather
6124.	84532000	Machinery for making/repairing footwear
6125.	84538000	Machinery for making/repairing articles of hides, skins and leather nes
6126.	84539000	Parts of machinery of heading No. 84.53
6127.	84541000	Converters used in metallurgy/metal foundries
6128.	84542010	Out furnace refining equipment
6129.	84542090	Ingot moulds & ladles used in metallurgy/metal foundries, nes

6130.	84543010	Cold chamber die-casting machines
6131.	84543021	Ingot block continuous casting machines
6132.	84543022	Ingot slab continuous casting machines
6133.	84543029	Other ingot continuous casting machines nes
6134.	84543090	Casting machines used in metallurgy/metal foundries, nes
6135.	84549010	Parts of out furnace refining equipment
6136.	84549021	Crystallisers for ingot continuous casting machines
6137.	84549022	Vibrating devices for ingot continuous casting machines
6138.	84549029	Other parts for ingot continuous casting machines
6139.	84549090	Parts of other machines of heading No. 84.54
6140.	84551010	Hot-rolling tube mills
6141.	84551020	Cold-rolling tube mills
6142.	84551030	Tube rolling mill with capacity to rix-reduce diameter
6143.	84551090	Metal rolling tube mills, nes
6144.	84552110	Hot-rolling flat mills
6145.	84552120	Rolling mills for shapes and sections
6146.	84552130	Rolling mills for bars and rods in coils
6147.	84552190	Hot or combination of hot and cold metal rolling mills, nes
6148.	84552210	Cold-rolling flat mills
6149.	84552290	Cold metal rolling mills, nes
6150.	84553000	Rolls for metal rolling mills
6151.	84559000	Parts of metal rolling mills & rolls
6152.	84561000	Machine-tools operated by laser/light/photo beam process
6153.	84562000	Machine-tools operated by ultrasonic processes
6154.	84563010	Machine-tools operated by electro-discharge process, numerically controlled
6155.	84563090	Machine-tools operated by electro-discharge process, not numerically controlled
6156.	84569010	Cutting machines of plasma arc
6157.	84569020	Water-jet cutting machines
6158.	84569090	Other machine-tools for working any material by electro-chemical and electron beam
6159.	84571010	Vertical machining centres
6160.	84571020	Horizontal machining centres
6161.	84571030	Plano machining centres
6162.	84571090	Machining centres nes
6163.	84572000	Unit construction machines (single station)
6164.	84573000	Multi-station transfer machines
6165.	84581100	Horizontal lathes numerically controlled
6166.	84581900	Horizontal lathes nes
6167.	84589100	Lathes nes numerically controlled
6168.	84589900	Lathes nes for removing metal
6169.	84591000	Way-type unit head machines
6170.	84592100	Drilling machines nes, numerically controlled
6171.	84592900	Drilling machines nes, for removing metal
6172.	84593100	Boring-milling machines nes, numerically controlled
6173.	84593900	Boring-milling machines nes for removing metal
6174.	84594010	Boring machines, numerically controlled
6175.	84594090	Boring machines, not numerically controlled
6176.	84595100	Milling machine, knee-type numerically controlled
6177.	84595900	Milling machine, knee-type nes for removing metal
6178.	84596110	Pianomilling machines, numerically controlled
6179.	84596190	Milling machines nes, numerically controlled
6180.	84596910	Pianomilling machines, not numerically controlled
6181.	84596990	Milling machines nes, not numerically controlled
6182.	84597000	Threading/tapping machines nes for removing metal
6183.	84601100	Fl-surf grinding machine, pos of one axis acc to 0.01 mm, numerically controlled
6184.	84601900	Fl-surf grinding machine, pos of one axis acc to 0.01 mm, not numerically controlled

6185.	84602110	Cylindrical grinding machine, pos of one axis acc to 0.01mm, numerically controlled
6186.	84602120	Internal grinding machine, pos of one axis acc to 0.01 mm, numerically controlled
6187.	84602190	Grinding machine, pos of one axis acc to 0.01mm, numerically controlled, nes
6188.	84602910	Cylindrical grinding machine, pos of one axis acc to 0.01 mm, non-numerically controlled
6189.	84602920	Internal grinding machine, pos of one axis acc to 0.01mm, non-numerically controlled
6190.	84602930	Mill roller grinding machine, pos of one axis acc to 0.01 mm, non-numerically controlled
6191.	84602990	Grinding machine, pos of one axis acc to 0.01mm, non-numerically controlled, nes
6192.	84603100	Sharpening (tool/cutter grinding) machines, numerically controlled
6193.	84603900	Sharpening (tool/cutter grinding) machines, not numerically controlled
6194.	84604010	Honing machines
6195.	84604020	Lapping machines
6196.	84609010	Grinding wheel machines
6197.	84609020	Polishing machines
6198.	84609090	Machine-tools for finishing metals with polishing products, nes
6199.	84612010	Shaping machines
6200.	84612020	Slotting machines
6201.	84613000	Broaching machines
6202.	84614010	Gear cutting/grinding/finishing machines, numerically controlled
6203.	84614090	Gear cutting/grinding/finishing machines, not numerically controlled
6204.	84615000	Sawing/cutting-off machines by removing metal
6205.	84619011	Double-column (open-side) planing machines
6206.	84619019	Other planing machines, nes
6207.	84619090	Other machines-tools working by removing metal, nes
6208.	84621010	Forging/die-stamping machines & hammers, numerically controlled
6209.	84621090	Forging/die-stamping machines & hammers, not numerically controlled
6210.	84622110	Straightening machines, numerically controlled
6211.	84622190	Bending, folding or flattening machines, numerically controlled
6212.	84622910	Straightening machines, not numerically controlled
6213.	84622990	Bending, folding or flattening machines, not numerically controlled
6214.	84623110	Lengthwise shearing machine, numerically controlled
6215.	84623120	Transverse shearing machine, numerically controlled
6216.	84623190	Other shearing machine, numerically controlled
6217.	84623910	Lengthwise shearing machine, not numerically controlled
6218.	84623920	Transverse shearing machine, not numerically controlled
6219.	84623990	Other shearing machine, not numerically controlled
6220.	84624111	CNC automatic tool change punch press, numerically controlled
6221.	84624119	Other numerically controlled punch press
6222.	84624190	Other numerically controlled punching or notching machines
6223.	84624900	Punching/notching machines, not numerically controlled
6224.	84629110	Metal section squeezing machine, hydraulic
6225.	84629190	Hydraulic presses nes
6226.	84629910	Mechanical presses
6227.	84629990	Presses nes for working metal
6228.	84631011	Cold-drawing tube benches, d”300t
6229.	84631019	Cold-drawing tube benches, >300t
6230.	84631020	Wiredrawing machines
6231.	84631090	Other draw-benches for bars/tubes/profiles/wire, nes
6232.	84632000	Thread rolling machines
6233.	84633000	Machines for working metal wire
6234.	84639000	Machine-tools for working metals without removing material, nes
6235.	84641010	Sawing machine of disk saw
6236.	84641020	Sawing machine of scroll saw
6237.	84641090	Other sawing machine, nes
6238.	84642010	Grinding/polish machines for grinding or polishing glass or glassware
6239.	84642090	Other grinding or polishing machines, nes
6240.	84649011	Cutting-off machines for cold-working glass or glassware
6241.	84649012	Carving machines for cold-working glass or glassware
6242.	84649019	Other machines for cold-working glass or glassware, nes
6243.	84649090	Other machine-tools for working stone, ceramics, concrete, nes
6244.	84651000	Machine for wood… having different machine operations without change tool
6245.	84659100	Sawing machines for working wood/cork/bone/hard rubber/plastics etc.
6246.	84659200	Planing/milling/moulding machines for working wood/plastic etc.
6247.	84659300	Grinding/sanding/polishing machines for wood/cork/bone/hard rubber
6248.	84659400	Bending/assy machines for wood/cork/bone/hard rubber/hard plastics
6249.	84659500	Drilling/morticing machines for wood/cork/bone/hard rubber/hard plastic
6250.	84659600	Splitting/slicing/paring machines for wood/cork/bone/hard rubber etc.
6251.	84659900	Machine-tools for wood/cork/bone/hard rubber/hard plastic/similar hard material nes
6252.	84661000	Tool holders & self-opening dieheads for machines of 84.56 to 84.65
6253.	84662000	Work holders for use with machines of 84.56 to 84.65
6254.	84663000	Dividing heads and other special attachments for machine-tools
6255.	84669100	Parts & accessories nes for use on machine of heading No. 84.64
6256.	84669200	Parts & accessories nes for use on machine of heading No. 84.65
6257.	84669310	Tool magazine & ATC (Automatic Tool Changer)
6258.	84669390	Parts & accessories nes for use on machines of heading No. 84.56 to 84.61
6259.	84669400	Parts & accessories nes for use on machine of heading No 84.62 or 84.63
6260.	84671100	Pneumatic hand tools, rotary type
6261.	84671900	Pneumatic hand tools, nes
6262.	84672100	Drills of all kinds
6263.	84672210	Chain saws
6264.	84672290	Electric saws, working in the hand
6265.	84672910	Grinding tools
6266.	84672920	Planings
6267.	84672990	Other tools for working in the hand, nes
6268.	84678100	Chain saws
6269.	84678900	Hand tools with self-contained non-electric motor, nes
6270.	84679110	Parts of chain saw, with self-contained electric motor
6271.	84679190	Parts of chain saw, nes
6272.	84679200	Parts of pneumatic hand tool
6273.	84679910	Parts of self-contained electric motor of heading 8467, nes
6274.	84679990	Parts of self-contained of heading 8467, nes
6275.	84681000	Torches, hand-held, for soldering, brazing or welding
6276.	84682000	Gas-operated machinery for welding nes
6277.	84688000	Welding machinery not gas-operated
6278.	84689000	Welding machinery parts
6279.	84690011	Word-processing machines
6280.	84690012	Automatic typewriters
6281.	84690020	Other typewriters, electric
6282.	84690030	Other typewriters, non-electric
6283.	84701000	Electronic calculators, operating without external source of power
6284.	84702100	Electronic calculating machines, incorporating a printing device, nes
6285.	84702900	Electronic calculating machine, nes
6286.	84703000	Calculating machine, nes
6287.	84705010	Cash registers used in shops
6288.	84705090	Cash registers, nes
6289.	84709000	Postage franking machines, etc., with a calculating device
6290.	84713000	Portable ADP, weight d”10kg, with at least CPU/keyboard/ display
6291.	84714110	Mainframes, with at lease a CPU & an input/output unit, in the same housing
6292.	84714120	Mini-computers, with at lease a CPU & an input/output unit, in the same housing
6293.	84714140	Microprocessors, with at lease a CPU & an input/output unit, in the same housing
6294.	84714190	Digital ADP with at lease a CPU & an input/output unit, in the same housing nes
6295.	84714910	Mainframes, presented in the form of systems
6296.	84714920	Mini-computers, presented in the form of systems
6297.	84714940	Microprocessors, presented in the form of systems
6298.	84714991	Distributed control systems
6299.	84714999	Digital ADP presented in the form of systems, nes
6300.	84715010	Digital process units of mainframes
6301.	84715020	Digital process units of mini-computers
6302.	84715040	Digital process units of microprocessors
6303.	84715090	Digital process units, nes
6304.	84716040	Terminals for mainframes or mini-computers
6305.	84716050	Scanners
6306.	84716060	Digitisers
6307.	84716071	Keyboards
6308.	84716072	Mouses
6309.	84716090	Other input or output units, nes
6310.	84717010	Rigid disk drives
6311.	84717020	Floppy disk drives
6312.	84717030	CD drives
6313.	84717090	Other storage units, nes
6314.	84718000	Other units automatic data processing machines
6315.	84719000	Machines for transcribing/processing data, nes
6316.	84721000	Office duplicating machines
6317.	84723010	Machines for soring/closing/banding mail
6318.	84723090	Machines for folding/opening mail; for affix/cancelling postage stamps
6319.	84729010	Automatic banknote dispensers
6320.	84729021	Perforator
6321.	84729022	Stapler
6322.	84729029	Other stapling machines, nes
6323.	84729030	Paper shrudders
6324.	84729040	Duplicating machines
6325.	84729090	Office machines, nes
6326.	84731000	Parts & accessories of machines of heading No. 84.69
6327.	84732100	Parts & accessories of machines of subheadings 8470.1000/2100/2900
6328.	84732900	Parts & accessories of other machines of heading 84.70
6329.	84733010	Parts/accessories of 8471.1000/4110/4120/4910/4920/5010/5020/6090/7019
6330.	84733090	Parts/accessories of other machines of heading 84.71
6331.	84734010	Banknote dispenser of automated teller
6332.	84734090	Other parts/accessories of machines of heading 84.72, nes
6333.	84735000	Parts/accessories equally suitable for use with e”2 machines of 84.69 to 84.72
6334.	84741000	Sorting/screening/separating/washing machines for ore/other minerals
6335.	84742010	Crushing or grinding machines, toothing roller type
6336.	84742020	Crushing or grinding machines, Em-Peters type
6337.	84742090	Other crushing or grinding machines for earth/stone/ores, etc.
6338.	84743100	Concrete/mortar mixers
6339.	84743200	Machines for mixing mineral substances with bitumen
6340.	84743900	Mixing/kneading machines nes for earth and other mineral substances etc.

6341.	84748010	Rolling forming machines
6342.	84748020	Mould pressing machines
6343.	84748090	Machines for agglomerating minerals fuels/foundry moulds of sand nes
6344.	84749000	Parts of machinery of heading No. 84.74
6345.	84751000	Machines for assembling electric lamps/tubes/flashbulbs, in glass envelopes
6346.	84752100	Machines for making optical fibres and preforms thereof
6347.	84752911	Continuous hot bending furnaces for working glass or glasswares
6348.	84752912	Fibre glass winder (exc. optical/fibre winder)
6349.	84752919	Other equipments for hot working glass or glasswares
6350.	84752990	Other machines for making glass or glasswares, nes
6351.	84759000	Parts of glass working machines
6352.	84762100	Automatic beverage-vending machine with heating/refrigerating devices
6353.	84762900	Automatic beverage-vending machines, nes
6354.	84768100	Other automatic goods-vending machine with heating/refrigerating devices
6355.	84768900	Automatic goods-vending machine, nes
6356.	84769000	Parts of automatic goods-vending machine
6357.	84771010	Injection-moulding machine for working plastics
6358.	84771090	Injection-moulding machines for working rubber
6359.	84772010	Plastic granulators
6360.	84772090	Extruders for working rubber/plastics nes
6361.	84773010	Extruding blow moulding machines
6362.	84773020	Injecting blow moulding machines
6363.	84773090	Blow moulding machines for working rubber/plastics nes
6364.	84774010	Plastics bridge-die-forming machines
6365.	84774020	Plastics calender-forming machines
6366.	84774090	Vacuum moulding/thermoforming machines for working rubber/plastic nes
6367.	84775100	Machines for moulding/retreading pneumatic tyres/forming inner tubes nes
6368.	84775900	Machines for moulding and otherwise forming rubber/plastics nes
6369.	84778000	Machines for working rubber/plastics and for the manufacturing of products therefrom
6370.	84779000	Parts of machines for working rubber/plastics and for the manufacturing of products therefrom
6371.	84781000	Machinery for preparing/making up tobacco nes
6372.	84789000	Parts of machinery for preparing/making up tobacco nes
6373.	84791021	Machines for spreading bituminous concrete
6374.	84791022	Stabiliser spreading machines
6375.	84791029	Other spreading machines, nes
6376.	84791090	Machinery for public works, building or the like, nes
6377.	84792000	Machinery for extracting/preparation of animal or fixed vegetable fats or oils
6378.	84793000	Press for making particle/fibre board, for treating wood or cork
6379.	84794000	Rope or cable-making machines
6380.	84795010	Industrial robots for multiple uses
6381.	84795090	Industrial robots, nes
6382.	84796000	Evaporative air coolers
6383.	84797100	Passenger boarding bridges used in airports
6384.	84797900	Other passenger boarding bridges
6385.	84798110	Electric wire coil-winders
6386.	84798190	Other machines for treating metal
6387.	84798200	Machines for mixing/kneading/crushing/grinding, etc.
6388.	84798910	Steering/rudder equipment or gyrostabilisers for ships
6389.	84798920	Air humidifiers or dehumidifiers
6390.	84798940	Machines for sorting mailed packages or printed matters
6391.	84798950	Machines for squeezing radioactive waste
6392.	84798961	Automatic plug-in machines
6393.	84798962	Automatic coreslice adhering machines
6394.	84798969	Other machines for assembling elements on printed circuit boards, nes
6395.	84798992	Automated high-rise warehouse
6396.	84798999	Machine & mechanical appliances having individual functions, nes
6397.	84799010	Parts of steering/rudder equipment or gyrostabilisers for ships
6398.	84799020	Parts of air humidifiers or dehumidifiers
6399.	84799090	Parts of other machines/appliances of heading 84.79, nes
6400.	84801000	Boxes, moulding, for metal foundry
6401.	84802000	Bases, mould
6402.	84803000	Patterns, moulding
6403.	84804110	Die casting moulds
6404.	84804120	Compression moulds for power metallurgy
6405.	84804190	Moulds, injection and compression types, for metal and metal carbides
6406.	84804900	Moulds for metal and metal carbides, nes
6407.	84805000	Moulds for glass
6408.	84806000	Moulds for mineral materials
6409.	84807110	“Bladder” moulds for vulcanising tyres
6410.	84807190	Moulds, injection and compression types, for rubber and plastics
6411.	84807900	Moulds for rubber and plastics, nes
6412.	84811000	Valves, pressure reducing
6413.	84812010	Valves for oleohydraulic transmissions
6414.	84812020	Valves for pneumatic transmissions
6415.	84813000	Valves, check
6416.	84814000	Valves, safety and relief
6417.	84818021	Electromagnetic directional valves
6418.	84818029	Directional control valves, nes
6419.	84818031	Electronic expansion valves
6420.	84818039	Flow valves, nes
6421.	84818040	Other valves
6422.	84818090	Taps, cocks & similar appliances, nes
6423.	84819010	Parts of valves
6424.	84819090	Parts of taps, cocks and similar appliances
6425.	84821010	Self-aligning ball bearing
6426.	84821020	Deep groove ball bearing
6427.	84821030	Angular contact ball bearing
6428.	84821040	Thrust ball bearing
6429.	84821090	Bearings, ball
6430.	84822000	Bearings, tapered roller
6431.	84823000	Bearings, spherical roller
6432.	84824000	Bearings, needle roller
6433.	84825000	Bearings, cylindrical roller, nes
6434.	84828000	Bearings, ball or roller, nes
6435.	84829100	Balls, needles & rollers for bearings
6436.	84829900	Bearing parts, nes
6437.	84831011	Diesel engine crankshaft for ship
6438.	84831019	Transmission shafts for ships, nes
6439.	84831090	Transmission shafts not for ships; cranks
6440.	84832000	Bearing housings, incorporating ball or roller bearings
6441.	84833000	Bearing housings, not incorporating ball/roller bearing; plain shaft bearing
6442.	84834010	Roller screws
6443.	84834020	Planet decelerators
6444.	84834090	Gears/gearing, ball screws, gear boxes, speed changers, etc.
6445.	84835000	Flywheels & pulleys, including pulley blocks
6446.	84836000	Clutches & shaft couplings (including universal joints)
6447.	84839000	Parts of appliances of heading No. 84.83
6448.	84841000	Gaskets of metal sheeting combined with other material
6449.	84842000	Mechanical seals
6450.	84849000	Gasket sets consisting of gaskets of different materials
6451.	84861010	Machines and apparatus for the manufacture of boules by a process involving a change of temperature
6452.	84861020	Grinding machines for the manufacture of boules or wafers
6453.	84861030	Sawing or cutting-off machines for the manufacture of boules or wafers
6454.	84861040	Chemical mechanical polishers for the manufacture of boules or wafers
6455.	84861090	Other machines and apparatus for the manufacture of boules or wafers
6456.	84862010	Heating equipments for the manufacture of semiconductor devices or of electronic integrated circuits
6457.	84862021	Chemical vapour deposition equipment for the manufacture of semiconductor devices or of electronic integrated circuits
6458.	84862022	Physical vapour deposition equipment for the manufacture of semiconductor devices or of electronic integrated circuits
6459.	84862029	Other film deposition equipment for the manufacture of semiconductor devices or of electronic integrated circuits
6460.	84862031	Step and repeat aligners for the manufacture of semiconductor devices or of electronic integrated circuits
6461.	84862039	Other apparatus for the projection or drawing of circuit patterns for the manufacture of semiconductor devices or of electronic integrated circuits
6462.	84862041	Dry plasma etching for the manufacture of semiconductor devices or of electronic integrated circuits
6463.	84862049	Other etching and stripping equipments for the manufacture of semiconductor devices or of electronic integrated circuits
6464.	84862050	Ion implanters for doping, for the manufacture of semiconductor devices or of electronic integrated circuits
6465.	84862090	Other machines and apparatus for the manufacture of semiconductor devices or of electronic integrated circuits
6466.	84863010	Heating equipments for the manufacture of flat panel displays
6467.	84863021	Chemical vapour deposition equipment for the manufacture of flat panel displays
6468.	84863022	Physical vapour deposition equipment for the manufacture of flat panel displays
6469.	84863029	Other film deposition equipment for the manufacture of flat panel displays
6470.	84863031	Step and repeat aligners for the manufacture of flat panel displays
6471.	84863039	Other apparatus for the projection or drawing of circuit patterns for the manufacture of flat panel displays
6472.	84863041	Cleaning apparatus operated by ultrasonic process, for the manufacture of flat panel displays
6473.	84863049	Other apparatus for wet-etching, developing, slipping or cleaning, for the manufacture of flat panel displays
6474.	84863090	Other apparatus and equipments for the manufacture of flat panel displays
6475.	84864010	Machines and apparatus solely or principally of a kind used for the manufacture or repair of masks and reticles
6476.	84864021	Encapsulation equipment for making the plastic casings of a kind used for assembling semiconductor devices or electronic integrated circuits
6477.	84864022	Wire bonders of a kind used for assembling semiconductor devices or electronic integrated circuits
6478.	84864029	Other machines or apparatus solely or principally of a kind used for assembling semiconductor devices or electronic integrated circuits
6479.	84864031	Automated material handling robots solely of a kind used for transport in electronic integrated circuits industry
6480.	84864039	Other apparatus of a kind used for lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays
6481.	84869010	Parts and accessories of machines and apparatus for lifting, handling, loading or unloading (excluding automated material handling machines)
6482.	84869020	Parts and accessories of wire bonders
6483.	84869091	Sputtering targets modules with backing plate
6484.	84869099	Parts and accessories of apparatus used solely or principally for the manufacture of semiconductor devices, electronic integrated circuits or flat panel displays
6485.	84871000	Ships’ or boats’ propellers and blades
6486.	84879000	Machinery parts, not specified or included elsewhere in this chapter
6487.	85011010	Electric motors of an output d”37.5 W, for toys
6488.	85011091	Electric motors of output d”37.5 W, 20mm d” housing diameter d”39mm
6489.	85011099	Electric motors of an output d”37.5 W, nes
6490.	85012000	Universal AC/DC motors of an output exceeding 37.5 W
6491.	85013100	DC motors, DC generators, of an output not exceeding 750 W
6492.	85013200	DC motors, DC generators, of an output exceeding 750 W but d”75 KW
6493.	85013300	DC motors, DC generators, of an output exceeding 75 KW but d”375 KW
6494.	85013400	DC motors, DC generators, of an output exceeding 375 KW
6495.	85014000	AC motors, single-phase, nes
6496.	85015100	AC motors, multi-phase, of an output not exceeding 750 W
6497.	85015200	AC motors, multi-phase, of an output exceeding 750 W but d” 75 KW
6498.	85015300	AC motors, multi-phase, of an output exceeding 75 KW
6499.	85016100	AC generators (alternators), of an output d”75 KVA
6500.	85016200	AC generators, 75 KVA<< output d"375 KVA
6501.	85016300	AC generators, 375 KVA<< output d"750 KVA
6502.	85016410	AC generators, 750 KVA<< output d"350 MVA
6503.	85016420	AC generators, 350 MVA<< output d"665 MVA
6504.	85016430	AC generators, of an output >665 MVA
6505.	85021100	Generating sets, diesel or semi-diesel engines, output d”75 KVA
6506.	85021200	Generating sets, diesel or semi-diesel, 75 KVA<< output d"375 KVA
6507.	85021310	Generating sets, diesel or semi-diesel, 375 KVA<< output d"2MVA
6508.	85021320	Generating sets, diesel or semi-diesel engines, output >2 MVA
6509.	85022000	Generating sets with spark-ignition internal combustion piston engines
6510.	85023100	Wind-powered electric generating sets
6511.	85023900	Electric generating sets, nes
6512.	85024000	Electric rotary converters
6513.	85030010	Parts of electric motors of subheading No. 8501.1010, 8501.1091
6514.	85030020	Parts of electric motors of subheading No. 8501.6420, 8501.6430
6515.	85030030	Parts of the motors of subheading No. 8502.3100
6516.	85030090	Parts of other machines of heading No. 85.01 or 85.02
6517.	85041010	Electronic ballasts for discharge lamps or tubes
6518.	85041090	Other ballasts for discharge lamps or tubes, nes
6519.	85042100	Liq dielectric transformers, a power handling capacity d”650 KVA
6520.	85042200	Liq dielectric transformers, 650 KVA<
6521.	85042311	Liq dielectric transformers, 10 MVA<< capacity d"220 MVA
6522.	85042312	Liq dielectric transformers, 220 MVA<< capacity d"330 MVA
6523.	85042313	Liq dielectric transformers, 330 MVA<< capacity d"400 MVA
6524.	85042321	Liq dielectric transformers, 400 MVA<< capacity d"500 MVA
6525.	85042329	Liq dielectric transformers, 500 MVA<< capacity
6526.	85043110	Mutual inductors, capacity d”1 KVA
6527.	85043190	Other transformers, capacity d”1 KVA, nes
6528.	85043210	Mutual inductors, 1 KVA<< capacity d"16 KVA
6529.	85043290	Other transformers, 1 KVA<< capacity d"16 KVA, nes
6530.	85043300	Other transformers, 16 KVA<< capacity d"500 KVA
6531.	85043400	Other transformers, capacity d”500 KVA, nes
6532.	85044013	Voltage-stabilised suppliers of machines of heading No. 84.71
6533.	85044014	Other DC voltage-stabilised suppliers, <<1 kW, accuracy to 0.0001
6534.	85044015	Other AC voltage-stabilised suppliers, <<10 kW, accuracy to 0.001
6535.	85044019	Other voltage stabilised suppliers, nes
6536.	85044020	Uninterrupted power suppliers (UPS)
6537.	85044030	Inverters
6538.	85044091	Semiconductor modules with converting function
6539.	85044099	Other static converters, nes
6540.	85045000	Inductors, electric
6541.	85049011	Parts of transformers of subheading No. 8504.2320
6542.	85049019	Parts of other transformers, nes
6543.	85049020	Parts of voltage stabilised suppliers and UPS
6544.	85049090	Parts of ballasts, static converters and other inductors
6545.	85051110	Permanent magnets/articles going to be permanent magnets, of rare-earth
6546.	85051190	Permanent magnets/articles going to be permanent magnets, of other metal
6547.	85051900	Permanent magnets/articles going to be permanent magnets, nes
6548.	85052000	Electro-magnetic couplings, clutches & brakes
6549.	85059010	Electro-magnetic lifting heads
6550.	85059090	Electro-magnetic or permanent magnet chucks, clamps and similar holding devices; including parts
6551.	85061011	Button type primary cells and primary batteries, of alkaline zinc-manganese dioxide
6552.	85061012	Cylinder type primary cells and primary batteries, of alkaline zinc-manganese dioxide
6553.	85061019	Alkaline zinc-manganese dioxide primary cells and primary batteries
6554.	85061090	Manganese dioxide primary cells & batteries
6555.	85063000	Mercuric oxide primary cells & batteries
6556.	85064000	Silver oxide primary cells & batteries
6557.	85065000	Lithium primary cells & batteries
6558.	85066000	Air-zinc primary cells & batteries
6559.	85068000	Primary cells & batteries, nes
6560.	85069010	Parts of manganese dioxide primary cells/batteries
6561.	85069090	Parts of other primary cells/batteries, nes
6562.	85071000	Pb-acid electric accumulators for starting piston engines
6563.	85072000	Lead-acid electric accumulators nes
6564.	85073000	Nickel-cadmium electric accumulators
6565.	85074000	Nickel-iron electric accumulators
6566.	85075000	Nickel-metal hydride accumulators
6567.	85076000	Lithium-ion accumulators
6568.	85078000	Other accumulators
6569.	85079010	Parts of lead-acid electric accumulators
6570.	85079090	Parts of other electric accumulators, nes
6571.	85081100	Vacuum cleaners with self-contained electric motor, of a power not exceeding 1500W and having a dust bag or other receptacle capacity not exceeding 201
6572.	85081900	Other vacuum cleaners with self-contained electric motor
6573.	85086000	Other vacuum cleaners
6574.	85087010	Parts for the goods of heading No. 8508.1100
6575.	85087090	Parts for other vacuum cleaners
6576.	85094010	Fruit or vegetable juice extractors
6577.	85094090	Other domestic food grinders & mixers; fruit or veg juice extractors
6578.	85098010	Floor polishers
6579.	85098020	Kitchen waste disposers
6580.	85098090	Parts of electro-mechanical domestic appliances
6581.	85099000	Parts of electro-mechanical domestic appliances with electric motor
6582.	85101000	Shavers, with self-contained electric motor
6583.	85102000	Hair clippers, with self-contained electric motor
6584.	85103000	Hair-removing appliances, with self-contained electric motor
6585.	85109000	Parts of shavers & hair clippers, with self-contained electric motor
6586.	85111000	Spark plugs
6587.	85112010	Ignition magnetos, etc., for locomotive, aircraft & ships
6588.	85112090	Ignition magnetos/magneto-generators/magnetic flywheels, nes
6589.	85113010	Distributors/ignition coils, for locomotives, aircraft & ships
6590.	85113090	Distributors & ignition coils, nes
6591.	85114010	Starter motors/dual generators, for locomotives, aircraft & ships
6592.	85114091	Starter motors of an output e”132.39kw, for engines use
6593.	85114099	Starter motors/dual generators, nes
6594.	85115010	Other generators, for locomotives, aircraft & ships
6595.	85115090	Other generators, nes
6596.	85118000	Glow plugs & other ignition or starting equipment nes
6597.	85119010	Parts of equipment of heading 85.11 for locomotives, aircraft & ships
6598.	85119090	Parts of other equipment of heading 85.11
6599.	85121000	Lighting or signalling equipment of a kind used on bicycles
6600.	85122010	Lighting equipment of a kind used for motor vehicles
6601.	85122090	Other lighting or visual signalling equipment, nes
6602.	85123011	Loudspeaker, buzzers for motor vehicles
6603.	85123012	Burglar alarms for motor vehicles
6604.	85123019	Other sound signalling equipment for motor vehicles
6605.	85123090	Other sound signalling equipment for vehicles
6606.	85124000	Windscreen wipes, defrosters & demisters
6607.	85129000	Parts of electrical lighting, signalling & defrosting equipment
6608.	85131010	Portable electric torches functioned by dry batteries
6609.	85131090	Portable electric lamps with self-contained source of energy, nes
6610.	85139010	Parts of torches of subheading No. 8513.1010
6611.	85139090	Parts of portable electric lamps of subheading No. 8513.1090
6612.	85141010	Controlled atmosphere heat treatment furnace
6613.	85141090	Industrial/lab electric resistance heated furnaces & ovens, nes
6614.	85142000	Industry/lab electric induction or dielectric furnaces & ovens
6615.	85143000	Industrial & laboratory electric furnaces & ovens nes
6616.	85144000	Industry & lab electric induction or dielectric heating equipment nes
6617.	85149010	Parts of electric furnace for steel making
6618.	85149090	Parts of other equipment of heading No. 85.14
6619.	85151100	Electric soldering irons & guns
6620.	85151900	Electric brazing or soldering machines & apparatus nes
6621.	85152110	Aligning tube welding machines, fully or partly automatic
6622.	85152190	Other machines for resistance welding of metal fully or partly automatic nes
6623.	85152900	Electric machines/appliances for resistance welding of metal nes
6624.	85153110	Spiralling tube welding machines, fully or partly automatic
6625.	85153190	Other machines for arc and etc. welding of metal fully or partly automatic nes
6626.	85153900	Electric machines/appliances for arc (inc plasma arc) welding of metals nes
6627.	85158000	Electric/laser/ultra machines for welding/cutting nes or for hot spray of metal
6628.	85159000	Parts of electric/laser/ultra machines for welding/cutting nes or hot spray of metal
6629.	85161010	Electrical storage water heaters
6630.	85161020	Electrical geysers
6631.	85161090	Other electric instantaneous water heaters and immersion heaters
6632.	85162100	Electric space heating apparatus, having storage heating radiators
6633.	85162910	Electric soil heating apparatus
6634.	85162920	Radiation space heaters
6635.	85162931	Convection space heaters by fans
6636.	85162932	Liquid filled convection space heaters
6637.	85162939	Other convection space heaters, nes
6638.	85162990	Electric space heating apparatus, nes
6639.	85163100	Electro-thermic hair dryers
6640.	85163200	Electro-thermic hair-dressing apparatus, nes
6641.	85163300	Electro-thermic hand-drying apparatus
6642.	85164000	Electric smoothing irons
6643.	85165000	Microwave ovens
6644.	85166010	Electromagnetic ovens
6645.	85166030	Electric cookers
6646.	85166040	Electric frying pans
6647.	85166050	Electric oven

6648.	85166090	Other electric ovens, cooking plates, grillers…roasters
6649.	85167110	Drip coffee makers
6650.	85167120	Steam espresso makers
6651.	85167130	Pump espresso makers
6652.	85167190	Other electric-thermic coffee or tea makers
6653.	85167210	Automatic bread makers
6654.	85167220	Slice pop-up toasters
6655.	85167290	Electro-thermic toasters
6656.	85167910	Electro-thermic water dispensers
6657.	85167990	Other electro-thermic appliances, domestic, nes
6658.	85168000	Electric heating resistors
6659.	85169010	Parts of apparatus of subheading Nos. 8516.2910, 8516.8000
6660.	85169090	Parts of other apparatus of heading No. 85.16
6661.	85171100	Line telephone sets with cordless handsets
6662.	85171210	Radio telephone handsets (including vehicle installed)
6663.	85171220	Walkie-talkie
6664.	85171290	Other telephones for cellular networks or for other wireless networks
6665.	85171800	Other telephone sets
6666.	85176110	Mobile communication base station
6667.	85176190	Other base station
6668.	85176211	Digital public telephonic switching systems, toll telephonic or telegraphic switching systems
6669.	85176212	Digital mobile communication switching systems
6670.	85176219	Other digital telephonic switching system
6671.	85176221	Optical line terminal equipments and pulse code modulation multiplexers
6672.	85176222	Optical transmission equipments for wave-division multiplexing
6673.	85176229	Other optical communication equipments
6674.	85176231	Communication network synchronising equipments
6675.	85176232	Ethernet exchangers
6676.	85176233	IP telephone signal converters
6677.	85176234	Modem
6678.	85176235	Network concentrators
6679.	85176236	Network path-control devices
6680.	85176237	Wired network interface card
6681.	85176239	Other telecommunication apparatus for digit line system
6682.	85176292	Wireless network interface card
6683.	85176293	Fixed wireless communicating terminal
6684.	85176294	Wireless headset
6685.	85176299	Other machines for the reception, conversion and transmission or regeneration of voice, images or other data
6686.	85176910	Other apparatus for communication in a wireless network
6687.	85176990	Other apparatus for communication in a wired network
6688.	85177010	Parts of digital program-controlled switching apparatus
6689.	85177020	Parts of the equipment of optical line terminal equipments and pulse code modulation multiplexers
6690.	85177030	Parts of radio telephone handsets
6691.	85177040	Parts of walkie-talkie
6692.	85177060	Laser transmitting and receiving unit of laser communication equipment
6693.	85177070	Aerials or parts thereof for use with the apparatus of No. 8517
6694.	85177090	Parts of machines for the reception and transmission of voice or other data
6695.	85181000	Microphones & stands therefor
6696.	85182100	Single loudspeakers, mounted in the same enclosure
6697.	85182200	Multiple loudspeakers, mounted in the same enclosure
6698.	85182900	Loudspeakers, nes
6699.	85183000	Headphones, earphones & combined microphone/speaker sets
6700.	85184000	Audio-frequency electric amplifiers
6701.	85185000	Electric sound amplifier sets
6702.	85189000	Parts of microphones, loudspeakers, headphones, earphones & electric sound amplifier
6703.	85192000	Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment
6704.	85193000	Turntables (record-decks)
6705.	85195000	Telephone answering machines
6706.	85198111	Cassette-players, not incorporating a sound recording device, not including transcribing machines
6707.	85198112	Cassette-type magnetic tape recorders incorporating sound reproducing apparatus
6708.	85198119	Other sound recording or reproducing apparatus, using magnetic media
6709.	85198121	Compact disc players, not incorporating a sound recording devices
6710.	85198129	Other sound recording or reproducing apparatus, using optical media
6711.	85198131	Flash memory recorders incorporating sound reproducing apparatus
6712.	85198139	Other sound recording or reproducing apparatus, using semiconductor media
6713.	85198910	Record-players, not incorporating a sound recording device
6714.	85198990	Other sound recording or reproducing apparatus
6715.	85211011	Broadcast quality, magnetic video tape recorders
6716.	85211019	Other magnetic video tape recorders
6717.	85211020	Magnetic video tape reproducers
6718.	85219011	Video compact disc player
6719.	85219012	Digital video disc player
6720.	85219019	Other laser video compact disk player
6721.	85219090	Video recording or reproducing apparatus nes
6722.	85221000	Pick-up cartridges
6723.	85229010	Parts of turnables or record-players
6724.	85229021	Transport mechanisms of cassette sound recorders/reproducers
6725.	85229022	Magnetic heads of cassette sound recorder/reproducer
6726.	85229023	Parts of magnetic heads
6727.	85229029	Other parts/accessories of cassette sound recorder/reproducer, nes
6728.	85229031	Movements for laser video compact disk player
6729.	85229039	Other parts/accessories of video recording or reproducing apparatus
6730.	85229091	Car audio frequency relays ware or FM car transmitter
6731.	85229099	Parts/accessories of other apparatus of 85.19 to 85.21, nes
6732.	85232110	Cards incorporating a magnetic stripe, prepared unrecorded
6733.	85232120	Cards incorporating a magnetic stripe, recorded
6734.	85232911	Prepared unrecorded magnetic discs
6735.	85232919	Magnetic discs
6736.	85232921	Magnetic tapes, prepared unrecorded, of a width not exceeding 4mm
6737.	85232922	Magnetic tapes, prepared unrecorded, of a width exceeding 4mm but not exceeding 6.5mm
6738.	85232923	Prepared unrecorded magnetic tapes, of a width not exceeding 4mm
6739.	85232928	Tapes for reproducing sound or image
6740.	85232929	Other recorded tapes
6741.	85232990	Other magnetic media
6742.	85234100	Unrecorded optical media
6743.	85234910	Optical media for reproducing sound only, recorded
6744.	85234920	Optical media for the machines of heading No. 8471 reproducing phenomena other than sound or image
6745.	85234990	Other recorded optical media
6746.	85235110	Solid-state non-volatile storage devices (flash memoriser), prepared unrecorded

6747.	85235120	Solid-state non-volatile storage devices (flash memoriser), recorded
6748.	85235210	Prepared unrecorded “Smart cards”
6749.	85235290	Smart cards
6750.	85235910	Other semiconductor media, prepared unrecorded
6751.	85235920	Other semiconductor media, recorded
6752.	85238011	Gramophone records, prepared unrecorded
6753.	85238019	Gramophone records, recorded
6754.	85238021	Prepared unrecorded gramophone records for the machines of heading No. 84.71
6755.	85238029	Other storage devices for the machines of heading No. 84.71
6756.	85238091	Other prepared unrecorded discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena
6757.	85238099	Other media for the recording of sound or of other phenomena
6758.	85255000	Transmission apparatus for radio-broadcasting or television
6759.	85256010	Satellite earth station
6760.	85256090	Other transmission apparatus incorporating reception apparatus
6761.	85258011	Television cameras, for special purposes
6762.	85258012	Television cameras, not for special purposes, broadcast quality
6763.	85258013	Other television cameras, not for special purposes
6764.	85258021	Digital cameras for special purposes
6765.	85258022	Digital cameras not for special purposes, single lens reflex
6766.	85258025	Other digital cameras, lens interchangeable
6767.	85258029	Other digital cameras, not for special purposes
6768.	85258031	Video camera recorders, for special purposes
6769.	85258032	Video camera recorders, not for special purposes, broadcast quality
6770.	85258033	Video camera recorders, not for special purposes, household
6771.	85258039	Other video camera recorders, not for special purposes
6772.	85261010	Radar apparatus, for navigational aid
6773.	85261090	Radar apparatus other than for navigation
6774.	85269110	Radio navigational aid apparatus
6775.	85269190	Other radio navigational aid apparatus, nes
6776.	85269200	Radio remote control apparatus
6777.	85271200	Pocket-size radio cassette-players, no need external power
6778.	85271300	Other combined radio/sound recorder-player, no need external power
6779.	85271900	Other radio broad receiver operating without external power, nes
6780.	85272100	Combined radio/sound recorder-player, need external power for motor vehicles
6781.	85272900	Other radio broad receiver need external power for motor vehicles, nes
6782.	85279100	Other reception apparatus for radio-broadcasting, combined with sound recording or reproducing apparatus
6783.	85279200	Other reception apparatus for radio-broadcasting, not combined with sound recording or reproducing apparatus but combined with a clock
6784.	85279900	Other reception apparatus for radio-broadcasting
6785.	85284100	Cathode-ray tube monitors of a kind solely or principally used in an automatic data processing system of heading No. 84.71
6786.	85284910	Other cathode-ray tube monitors, colour
6787.	85284990	Monochrome cathode-ray tube monitors
6788.	85285110	Liquid crystal display of a kind solely or principally used in an automatic data processing system of heading No. 84.71
6789.	85285190	Other monitors of a kind solely or principally used in an automatic data processing system of heading No. 84.71
6790.	85285910	Other monitors; colour
6791.	85285990	Other monochrome monitors
6792.	85286100	Projectors of a kind solely or principally used in an automatic data processing system of heading No. 84.71
6793.	85286910	Other projectors; colour

6794.	85286990	Other monochrome projectors
6795.	85287190	Other monochrome reception apparatus for television, not designed to incorporate a video display or screen
6796.	85287291	Other analog colour television
6797.	85287300	Other monochrome reception apparatus for television
6798.	85291010	Aerials & the parts, for radar or radio-navigational apparatus
6799.	85291020	Aerials & the parts, for radio or television receivers
6800.	85291090	Aerials & the parts, for other apparatus of heading 85.25 to 85.28
6801.	85299010	Parts for TV transmission/translate/satellite earth reception/relay apparatus
6802.	85299041	Parts for TV cameras serving special purposes
6803.	85299042	Camera modules without special purpose
6804.	85299049	Parts for other TV cameras
6805.	85299050	Parts for radar or radio-navigational aid apparatus
6806.	85299060	Parts for radio broadcast receivers and their combinations
6807.	85299081	Parts for colour TV receivers
6808.	85299089	Parts for monochroms TV receivers
6809.	85299090	Parts for use with apparatus of 85.25 to 85.28, nes
6810.	85301000	Electrical signalling, safety or traffic control equipment for rail or tramways
6811.	85308000	Electrical signalling, safety or traffic control equipment, nes
6812.	85309000	Parts of electrical signalling, safety or traffic control equipment
6813.	85311000	Other burglar or fire alarms and similar apparatus, nes
6814.	85312000	Indicator panels incorporating LCD or light emit diodes
6815.	85318010	Electric buzzers
6816.	85318090	Electric sound or visual signalling apparatus, nes
6817.	85319010	Parts of burglar or fire alarms & similar apparatus
6818.	85319090	Parts of other apparatus of heading No. 85.31
6819.	85321000	Fixed capacitors for use in 50/60 Hz circuits (power capacitors)
6820.	85322110	Electrical capacitors, fixed, tantalum, laminate
6821.	85322190	Electrical capacitors, fixed, tantalum, nes
6822.	85322210	Electrical capacitors, fixed, aluminium electrolytic, laminate
6823.	85322290	Electrical capacitors, fixed, aluminium electrolytic, nes
6824.	85322300	Electrical capacitors, fixed, ceramic dielectric, single layer, nes
6825.	85322410	Electrical capacitors, fixed, ceramic dielectric, multilayer, laminate
6826.	85322490	Electrical capacitors, fixed, ceramic dielectric, multilayer, nes
6827.	85322510	Electrical capacitors, fixed, dielectric of paper or plastics, laminate
6828.	85322590	Electrical capacitors, fixed, dielectric of paper or plastics, nes
6829.	85322900	Electrical capacitors, fixed, nes
6830.	85323000	Electrical capacitors, variable or adjustable (pre-set)
6831.	85329010	Parts of electrical capacitors of 8532.1000
6832.	85329090	Parts of electrical capacitors of 8532.2100 to 8532.3000
6833.	85331000	Electrical resistors, fixed carbon, composition or film type
6834.	85332110	Electrical resistors fixed for a power handling capacity d”20W, laminate
6835.	85332190	Electrical resistors fixed for a power handling capacity d”20W, nes
6836.	85332900	Electrical resistors, fixed, >20W
6837.	85333100	Wirewound variable R, include rheostat & potentiometers d”20 W
6838.	85333900	Wirewound variable R, including rheostat & potentiometers, >20W
6839.	85334000	Variable resistors, including rheostats & potentiometers, nes
6840.	85339000	Parts of electrical resistors, rheostats & potentiometers
6841.	85340010	Printed circuits of more than 4 layers
6842.	85340090	Printed circuits of 4 layers or less
6843.	85351000	Electrical fuses, for a voltage exceeding 1,000 volts
6844.	85352100	Automatic circuit breakers 1,000V<< voltage d"72.5 KV
6845.	85352910	Automatic circuit breakers, for a voltage of 72.5KV or more, but not exceeding 220KV
6846.	85352920	Automatic circuit breakers, for a voltage exceeding 220KV, but not exceeding 750KV
6847.	85352990	Automatic circuit breakers, for a voltage <<72.5KV, nes
6848.	85353010	Automatic circuit breakers, for a voltage of 72.5KV or more, but not exceeding 220KV
6849.	85353020	Automatic circuit breakers, for a voltage exceeding 220KV, but not exceeding 750KV
6850.	85353090	Isolating switches & make-and-break switches, voltage exceed 1,000V
6851.	85354000	Lightning arresters, voltage limiters & surge supp voltage >1,000V
6852.	85359000	Electrical app for switching or protection of the electric circuits >1,000V, nes
6853.	85361000	Electrical fuses, for a voltage not exceeding 1,000 volts
6854.	85362000	Automatic circuit breakers for a voltage not exceeding 1,000 volts
6855.	85363000	Electrical app for protecting electric circuits, for a voltage d”1,000V, nes
6856.	85364110	Electrical relays for a voltage not exceeding 36V
6857.	85364190	Electrical relays for a voltage not exceeding 60 volts
6858.	85364900	Electrical relays for a voltage exceed 60V but not exceeding 1,000 volts
6859.	85365000	Electrical switches for a voltage not exceeding 1,000 volts, nes
6860.	85366100	Electrical lamp-holders, for a voltage not exceeding 1,000 volts
6861.	85366900	Electrical plugs & sockets, for a voltage not exceeding 1,000 volts
6862.	85367000	Connectors for optical fibres, optical fibre bundles or cables
6863.	85369000	Electrical app for switching or protecting technical electric circuits, d”1,000 V, nes
6864.	85371011	Programmable controllers
6865.	85371019	Other numerical control panels, for a voltage d”1,000 V
6866.	85371090	Boards/panels/bases for electric control/distribution nes, voltage d’1,000 V
6867.	85372010	Gas insulated switch gear, for a voltage e”500 KV
6868.	85372090	Boards/panels/bases for electric control/distribution nes, volt >1,000 V
6869.	85381010	Parts for use with the goods of subheading 8537.2010
6870.	85381090	Boards, panels, etc. for other goods of 85.37, not equipped with their apparatus
6871.	85389000	Parts for switches, fuses, panels and etc., nes
6872.	85391000	Sealed beam lamp units
6873.	85392110	Tungsten halogen lamps, for scientific or medical uses
6874.	85392120	Tungsten halogen lamps, for trains, aircraft or ships
6875.	85392130	Tungsten halogen lamps, for motor vehicles
6876.	85392190	Tungsten halogen lamps, for other uses nes
6877.	85392210	Other filament lamps d”200 W, >100V, for scientific or medical uses
6878.	85392290	Other filament lamps d”200W, volt >100V, for other uses
6879.	85392910	Filament lamps nes, for scientific or medical uses
6880.	85392920	Filament lamps nes, for trains, aircraft or ships
6881.	85392930	Filament lamps nes, for motor vehicles
6882.	85392991	Filament lamps nes, voltage d”12V
6883.	85392999	Other filament lamps, nes
6884.	85393110	Fluorescent lamps, hot cathode, for scientific or medical uses
6885.	85393120	Fluorescent lamps, hot cathode, for trains, aircraft or ships
6886.	85393191	Compact fluorescent lamp
6887.	85393199	Fluorescent lamps, hot cathode, for other uses nes
6888.	85393230	Sodium-vapour lamps
6889.	85393240	Mercury-vapour lamps
6890.	85393290	Metal halide lamps
6891.	85393910	Other discharge lamps, for scientific or medical uses
6892.	85393920	Other discharge lamps, for trains, aircraft or ships
6893.	85393990	Other discharge lamps, for other uses nes
6894.	85394100	Arc lamps
6895.	85394900	Ultra-violet or infra-red lamps
6896.	85399000	Parts of elect filament or discharge lamps, UV or IR lamps & arc-lamps
6897.	85401100	Cathode-ray TV picture tubes, including video monitor tubes, colour
6898.	85401200	Cathode-ray TV picture tubes including monitor tubes, B&W or other mono
6899.	85402010	Television camera tubes
6900.	85402090	Image converter/intensifiers; other photo-cathode tubes
6901.	85404010	Data/graphic display tubes, colour, with a phosphor dot screen pitch less than 0.4mm
6902.	85404020	Data/graphic display tubes, monochrome
6903.	85406010	Radar display cathode-ray tubes
6904.	85406090	Cathode-ray tubes, nes
6905.	85407100	Magnetron tubes
6906.	85407910	Klystrons
6907.	85407990	Other microwave tubes
6908.	85408100	Receiver or amplifier valves & tubes
6909.	85408900	Valve & tubes, nes
6910.	85409110	Parts of TV picture tubes
6911.	85409120	Parts of radar display tubes
6912.	85409190	Parts of other cathode-ray tubes nes
6913.	85409910	Parts of TV camera tubes
6914.	85409990	Parts of therm/cold/photo-cathode valve or tubes, nes
6915.	85411000	Diodes, other than photosensitive or light emitting diodes
6916.	85412100	Transistors, other than photosensitive, with a dissipation rate of <<1W
6917.	85412900	Transistors, other than photosensitive transistors, nes
6918.	85413000	Thyristors, diacs & triacs, other than photosensitive devices
6919.	85414010	Light emitting diodes
6920.	85414020	Solar cells
6921.	85414090	Photosensitive semiconductor devices, photo voltaic cells whether or not made up into panels, nes
6922.	85415000	Semiconductor devices, nes
6923.	85416000	Mounted piezo-electric crystals
6924.	85419000	Parts of mounted piezo-electric crystals & semiconductor devices
6925.	85423100	Processors and controllers of electronic integrated circuits, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits
6926.	85423200	Memories of electronic integrated circuits
6927.	85423300	Amplifiers of electronic integrated circuits
6928.	85423900	Other electronic integrated circuits
6929.	85429000	Parts of electronic integrated circuits & microassemblies
6930.	85431000	Particle accelerators
6931.	85432010	General signal generators, output frequency <<1,500 MHz
6932.	85432090	Other signal generators, nes
6933.	85433000	Machines for electroplating, electrolysis or electrophoresis
6934.	85437091	Metal or mine detectors
6935.	85437092	High or intermediate frequency amplifiers
6936.	85437093	Electric fence energisers
6937.	85437099	Other electrical machines and apparatus, not specified or included elsewhere in this chapter
6938.	85439010	Parts of particle accelerators
6939.	85439021	Parts of signal generators of subheading 8543.2010
6940.	85439029	Parts of signal generators of subheading 8543.2090
6941.	85439030	Parts of metal or mine detectors
6942.	85439040	Parts of high or medium frequency amplifiers
6943.	85439090	Parts of other machines/apparatus of heading 85.43 nes
6944.	85441100	Insulated winding wire of copper

6945.	85441900	Insulated winding wire not of copper
6946.	85442000	Co-axial cable & other co-axial electric conductors
6947.	85443020	Ignition wiring sets for motor vehicles
6948.	85443090	Other ignition wiring sets for aircraft or ships, nes
6949.	85444211	Electric cable, fitted with connectors, for a voltage not exceeding 80V
6950.	85444219	Electric conductors, fitted with connectors, for a voltage not exceeding 80V
6951.	85444221	Electric cable, fitted with connectors, for a voltage exceeding 80V but not exceeding 1000V
6952.	85444229	Electric conductors, fitted with connectors, for a voltage exceeding 80V but not exceeding 1000V
6953.	85444911	Electric cable, not fitted with connectors, for a voltage not exceeding 80V
6954.	85444919	Electric conductors, not fitted with connectors, for a voltage not exceeding 80V
6955.	85444921	Electric cable, not fitted with connectors, for a voltage exceeding 80V but not exceeding 1000V
6956.	85444929	Electric conductors, not fitted with connectors, for a voltage exceeding 80V but not exceeding 1000V
6957.	85446012	Electric cable, 1,000V<< voltage d"35 KV
6958.	85446013	Electric cable for a voltage exceeding 35KV but not exceeding 110KV
6959.	85446014	Electric cable for a voltage exceeding 110KV but not exceeding 220KV
6960.	85446019	Other electric cable, for a voltage >1,000 V
6961.	85446090	Electric conductor nes, for a voltage >1,000 V
6962.	85447000	Optical fibre cables, made up of individually sheathed fibres
6963.	85451100	Carbon or graphite electrodes, for furnaces
6964.	85451900	Carbon or graphite electrodes, for electrical purposes, nes
6965.	85452000	Carbon or graphite brushes
6966.	85459000	Articles of carbon or graphite, for electrical purposes, nes
6967.	85461000	Electrical insulators of glass
6968.	85462010	Power transmission & converting bushings of ceramics
6969.	85462090	Other electrical insulators of ceramics
6970.	85469000	Electrical insulators, nes
6971.	85471000	Insulating fittings of ceramics for electrical machines
6972.	85472000	Insulating fittings of plastics for electrical machines
6973.	85479010	Electric conduit tubing/joints of base metals, with inner insulating lining
6974.	85479090	Insulating fittings for electrical machines/equipt/appliances, nes
6975.	85481000	Waste/scrap of primary cells/batteries/electric accumulators
6976.	85489000	Electrical parts of machinery or apparatus, nes in Ch. 85
6977.	86011011	Rail locomotives powered from DC motor, controlled by microprocessor
6978.	86011019	Rail locomotives powered from a DC motor, nes
6979.	86011020	Rail locomotives powered from an AC motor
6980.	86011090	Rail locomotives powered from external source of electricity, nes
6981.	86012000	Rail locomotives powered by electric accumulator
6982.	86021010	Diesel-electric locomotives controlled by a microprocessor
6983.	86021090	Diesel-electric locomotives, nes
6984.	86029000	Rail locomotives nes & locomotive tenders
6985.	86031000	Self-propelled railway cars powered from an external electricity
6986.	86039000	Self-propelled railway cars nes
6987.	86040011	Tunnel clearance limit inspection cars
6988.	86040012	Rail grinding trains
6989.	86040019	Testing coaches & track inspection vehicles, nes
6990.	86040091	Railway electrification catenary installation cars
6991.	86040099	Railway/tram maintenance or service vehicles, nes
6992.	86050010	Railway passenger coaches
6993.	86050090	Tramway coaches; special purpose railway/tram coaches nes
6994.	86061000	Railway tank cars, not self-propelled
6995.	86063000	Railway cars, self-discharging, excl. tank or refrigerated type
6996.	86069100	Railway cars, closed & covered
6997.	86069200	Railway cars, open, with non-removable sides of a height >60 cm
6998.	86069900	Railway cars nes
6999.	86071100	Driving bogies & bissel-bogies
7000.	86071200	Bogies & bissel-bogies nes
7001.	86071910	Axles of railway/tramway vehicles etc.
7002.	86071990	Wheels & parts nes, of railway/tramway vehicles
7003.	86072100	Air brakes & parts for railway rolling stock
7004.	86072900	Brakes nes & parts thereof for railway rolling stock
7005.	86073000	Coupling devices & parts for railway rolling stock
7006.	86079100	Locomotive parts nes
7007.	86079900	Railway rolling stock parts nes
7008.	86080010	Automatic rail axle counting system
7009.	86080090	Signaling devices, etc. nes, for railways/waterways/airports & parts
7010.	86090011	Thermal containers of 20 feet
7011.	86090012	Tank containers of 20 feet
7012.	86090019	Other containers of 20 feet
7013.	86090021	Thermal containers of 40 feet
7014.	86090022	Tank containers of 40 feet
7015.	86090029	Other containers of 40 feet
7016.	86090030	45, 48, 53 feet cargo containers
7017.	86090090	Cargo containers special designed, nes
7018.	87011000	Pedestrian controlled tractors
7019.	87013000	Track-laying tractors (crawlers)
7020.	87019011	Wheeled tractor
7021.	87019019	Other tractor
7022.	87019090	Other tractor
7023.	87021020	Coaches for transport of passengers at aerodrome, diesel
7024.	87029030	Other buses with 10d” seats <<20, nes
7025.	87031011	All terrain vehicles
7026.	87031019	Other golf cars and similar vehicles
7027.	87031090	Snowmobiles
7028.	87033119	Cars nes, d”1000cc, diesel
7029.	87033129	Cars nes, >1000cc but d”1500cc, diesel
7030.	87039000	Motor cars with seats d”9, nes
7031.	87041030	Dumpers designed for off-highway use, with motor-driven wheel
7032.	87041090	Dumpers for off-highway use, nes
7033.	87042230	Trucks diesel, 5t<< g.v.w. <<14t
7034.	87042240	Trucks diesel, 14t d”g.v.w. d”20t
7035.	87043230	Trucks spark-ignition, 5t<< g.v.w. d"8t
7036.	87043240	Trucks spark-ignition, g.v.w. >8t
7037.	87049000	Trucks nes
7038.	87051021	All-road crane lorries with a lifting capacity d”50t
7039.	87051022	All-road crane lorries with 50<< lifting capacity <<1001
7040.	87051023	All-road crane lorries with lifting capacity e”100
7041.	87051091	Other crane lorries with a lifting capacity d”50t
7042.	87051092	Other crane lorries with 50<< lifting capacity <<100 t
7043.	87051093	Other crane lorries with lifting capacity e”100
7044.	87052000	Mobile drilling derricks
7045.	87053010	Fire fighting vehicles, mounted with scaling ladder
7046.	87053090	Other fire fighting vehicles, nes
7047.	87054000	Mobile concrete mixers
7048.	87059010	Radio communication vans
7049.	87059020	Mobile radiological units
7050.	87059030	Mobile environmental monitoring units
7051.	87059040	Mobile clinics
7052.	87059051	Aeroplane charging vehicles (frequency 400Hz)
7053.	87059059	Other mobile electric generator sets
7054.	87059060	Mobile refuellers/air-conditioners/deicers used for aircraft
7055.	87059070	Snow-clearance vehicles used for road or airfield runways
7056.	87059080	Oil-well measuring carts, crushing mill carts and sand
7057.	87059090	Special purpose motor vehicles nes
7058.	87060010	Chassis fit with engines for dumpers
7059.	87060022	Chassis fit with engines for trucks of g.v.w. <<14t
7060.	87060040	Chassis fit with engines for crane lorries
7061.	87060090	Chassis fit with engines for other vehicles of 87.01 to 87.05
7062.	87071000	Bodies for passenger carrying vehicles
7063.	87079010	Bodies for buses with 10 to 29 seats
7064.	87079090	Bodies for tractors, buses, trucks, special purpose vehicles, nes
7065.	87081000	Bumpers & parts of motor vehicles
7066.	87082100	Safety seat belts of motor vehicles
7067.	87082930	Windowpane raiser
7068.	87082941	Motor vehicles electric sunroofs
7069.	87082942	Motor vehicles manual sunroofs
7070.	87082951	Side panels
7071.	87082952	Car doors
7072.	87082953	Engine hood
7073.	87082954	Front wall
7074.	87082955	Baggage compartment lids (or back door)
7075.	87082956	Rear wall
7076.	87082957	Fender
7077.	87082959	Other body coverings
7078.	87082990	Parts & accessories of bodies nes for motor vehicles
7079.	87083010	Mounted brake linings
7080.	87083021	Anti-skid brake system of tractors and dumpers
7081.	87083029	Anti-skid brake system of other vehicles
7082.	87083091	Brakes and servo-brakes and parts thereof, of tractors
7083.	87083092	Brakes and servo-brakes and parts thereof, of motor vehicles for the transport of 30 seats or more
7084.	87083093	Brakes and servo-brakes and parts thereof, of dumpers designed for off-highway use
7085.	87083094	Brakes and servo-brakes and parts thereof, of motor vehicles with compression-ignition internal combustion piston engine, light duty
7086.	87083095	Brakes and servo-brakes and parts thereof, of heavy motor vehicles
7087.	87083096	Brakes and servo-brakes and parts thereof, of special purpose motor vehicles
7088.	87083099	Brakes and servo-brakes and parts thereof, of other unspecified vehicles
7089.	87084010	Gear boxes of tractors
7090.	87084060	Gear boxes of vehicles of 87.05
7091.	87085071	Drive-axles with differential, of tractors
7092.	87085072	Drive-axles with differential, of motor vehicles for the transport of 30 seats or more
7093.	87085073	Drive-axles with differential, of dumpers designed for off-highway use
7094.	87085074	Drive-axles with differential, of motor vehicles with compression-ignition internal combustion piston engine, light duty
7095.	87085075	Drive-axles with differential, of heavy motor vehicles
7096.	87085076	Drive-axles with differential, of special purpose motor vehicles
7097.	87085079	Drive-axles with differential, of other unspecified vehicles
7098.	87085081	Non-driving axles and parts thereof, of tractors
7099.	87085082	Non-driving axles and parts thereof, of motor vehicles for the transport of 30 seats or more
7100.	87085083	Non-driving axles and parts thereof, of dumpers designed for off highway use
7101.	87085084	Non-driving axles and parts thereof, of motor vehicles with compression-ignition internal combustion piston engine, light duty
7102.	87085085	Non-driving axles and parts thereof, of heavy motor vehicles
7103.	87085086	Non-driving axles and parts thereof, of special purpose motor vehicles
7104.	87085089	Non-driving axles and parts thereof, of other unspecified vehicles
7105.	87087010	Road wheel & parts of tractors
7106.	87087020	Road wheel & parts of buses with seats e”30
7107.	87087030	Road wheel & parts of dumpers
7108.	87087040	Road wheel & parts of trucks of 8704.2100/2230/3100/3230
7109.	87087050	Road wheel & parts of trucks of 8704.2240, 8704.2300
7110.	87087060	Road wheel & parts of vehicles of 87.05
7111.	87087090	Road wheel & parts of other vehicles of 87.02 to 87.04
7112.	87088010	Shock absorbers of vehicles of 87.03
7113.	87088090	Shock absorbers of vehicles of 87.01, 87.02, 87.04, 87.05
7114.	87089110	Radiator
7115.	87089120	Oil cooler
7116.	87089190	Other radiators or coolers and parts thereof
7117.	87089200	Mufflers & exhaust pipes of motor vehicles
7118.	87089310	Clutches & parts of tractors
7119.	87089320	Clutches & parts of buses with seats e”30
7120.	87089330	Clutches & parts of dumpers
7121.	87089340	Clutches & parts of trucks of 8704.2100/2230/3100/3230
7122.	87089350	Clutches & parts of trucks of 8704.2240, 8704.2300
7123.	87089360	Clutches & parts of vehicles of 87.05
7124.	87089390	Clutches & parts of other vehicles of 87.02 to 87.04
7125.	87089410	Steering wheels/columns/boxes of tractors
7126.	87089420	Steering wheels/columns/boxes of buses with seats e”30
7127.	87089430	Steering wheels/columns/boxes of dumpers
7128.	87089440	Steering wheel/column/box of trucks of 8704.2100/2230/3100/3230
7129.	87089450	Steering wheels/columns/boxes of trucks of 8704.2240, 8704.2300
7130.	87089460	Steering wheels/columns/boxes of vehicles of 87.05
7131.	87089490	Steering wheels/columns/boxes of other vehicles of 87.02 to 87.04
7132.	87089910	Parts & accessories nes of tractors
7133.	87089921	Frames of buses with seats e”30
7134.	87089929	Other parts & accessories nes of buses with seats e”30
7135.	87089931	Frames of dumpers
7136.	87089939	Other parts & accessories nes of dumpers
7137.	87089941	Frames of trucks of 8704.2100/2230/3100/3230
7138.	87089949	Other parts & accessories nes of trucks of 8704.2100/2230/3100/3230
7139.	87089951	Frames of trucks of 8704.2240, 8704.2300
7140.	87089959	Other parts & accessories nes of trucks of 8704.2240, 8704.2300
7141.	87089960	Parts & accessories nes of vehicles of 87.05
7142.	87089991	Frames of other vehicles of 87.02 to 87.04
7143.	87089992	Motor vehicles shafts
7144.	87089999	Other parts & accessories nes of other vehicles of 87.02 to 87.04
7145.	87091110	Electrical tractors, used in factories & warehouses
7146.	87091190	Other electrical tractors, self-propelled, not fitted with lifting/handling equipment
7147.	87091910	Other tractors, nes
7148.	87091990	Other works trucks, self-propelled, not fitted with lifting or handling equipment
7149.	87099000	Work truck parts
7150.	87100010	Tanks & other armoured fighting vehicles, motorised
7151.	87100090	Parts of tanks & other armoured fighting vehicles
7152.	87111000	Motorcycles with reciprocating piston engine d”50 cc or less

7153.	87112010	Motorcycles with reciprocating piston engine, 50cc<< piston engine d"100cc
7154.	87112020	Motorcycles with reciprocating piston engine, 100cc<< piston engine d"125cc
7155.	87112030	Motorcycles with reciprocating piston engine, 125cc<< piston engine d"150cc
7156.	87120020	Racing bicycles
7157.	87120030	Mountain bicycles
7158.	87120041	Cross-country bicycles, 16″, 18″, 20″
7159.	87120049	Cross-country bicycles, nes
7160.	87120081	Other bicycles, not larger than 16″
7161.	87120089	Bicycles, nes
7162.	87120090	Non-motorised cycles, nes
7163.	87131000	Wheelchairs not mechanically propelled
7164.	87139000	Wheelchairs, mechanically propelled
7165.	87141000	Motorcycle parts nes
7166.	87142000	Wheelchair parts nes
7167.	87149100	Bicycle frames & forks, & parts thereof
7168.	87149210	Bicycle wheel rims
7169.	87149290	Spokes
7170.	87149310	Hubs of bicycle
7171.	87149320	Free wheel
7172.	87149390	Free-wheel, sprocket wheel of bicycle
7173.	87149400	Bicycle brakes, including coaster braking hubs, & parts
7174.	87149500	Bicycle saddles
7175.	87149610	Bicycle padals and parts thereof
7176.	87149620	Bicycle crank-gears and parts thereof
7177.	87149900	Bicycle parts nes
7178.	87150000	Baby carriages & parts thereof
7179.	87161000	Trailers for housing or camping
7180.	87162000	Trailers for agricultural purposes
7181.	87163110	Oil tanker trailers & semi-trailers
7182.	87163190	Tanker trailers & semi-trailers nes
7183.	87163910	Van trailers & semi-trailers
7184.	87163990	Other trailers nes for the transport of goods
7185.	87164000	Trailers & semi-trailers nes
7186.	87168000	Wheelbarrows, hand-carts, rickshaws & other hand propelled vehicles
7187.	87169000	Trailer & other vehicle parts nes
7188.	88010010	Gliders and hang gliders
7189.	88010090	Balloons and dirigibles and other non-powered aircraft
7190.	88021100	Helicopters of an unladen weight d”2,000 kg
7191.	88021210	Helicopters, 2,000 kg<< unladen weight d"7,000 kg
7192.	88021220	Helicopters of an unladen weight >7,000 kg
7193.	88022000	Aircraft nes of an unladen weight d”2,000 kg
7194.	88023000	Aircraft nes, 2,000 kg<< unladen weight d"15,000 kg
7195.	88024010	Aircraft nes, 15,000 kg<< unladen weight d"45,000 kg
7196.	88024020	Aircraft nes of an unladen weight >45,000 kg
7197.	88026000	Spacecraft & spacecraft launch vehicles
7198.	88031000	Propellers & rotors & parts thereof
7199.	88032000	Under-carriages & parts thereof
7200.	88033000	Parts nes of aircraft
7201.	88039000	Parts of balloons, dirigibles, gliders & spacecraft nes
7202.	88040000	Parachutes & parts & accessories thereof
7203.	88051000	Aircraft launching & deck-arrestor gear & parts thereof
7204.	88052100	Air combat simulators and parts thereof
7205.	88052900	Flight simulators & parts thereof
7206.	89011010	Passenger vessels, motorised
7207.	89011090	Passenger vessels, not motorised
7208.	89012011	Refined petroleum tankers, loading capacity d”100000t
7209.	89012012	Refined petroleum tankers, 100000t<< loading capacity d"300000t
7210.	89012013	Refined petroleum tankers, loading capacity >300000t
7211.	89012021	Crude petroleum tankers, loading capacity d”150000t
7212.	89012022	Crude petroleum tankers, 150000<< loading capacity d"300000t
7213.	89012023	Crude petroleum tankers, loading capacity >300000t
7214.	89012031	Liquified petroleum gas carriers, volume d”2000m³
7215.	89012032	Liquified petroleum gas carriers, volume >2000m³
7216.	89012041	Liquified natural gas carriers, volume d”2000m³
7217.	89012042	Liquified natural gas carriers, volume >2000m³
7218.	89012090	Other tankers nes
7219.	89013000	Refrigerated vessels other than tankers
7220.	89019021	Motor container vessels, loading capacity d”6000 standard containers
7221.	89019022	Motor container vessels, loading capacity >6000 standard containers
7222.	89019031	Motor Ro-Ro carriers, loading capacity d”20000t
7223.	89019032	Motor Ro-Ro carriers, loading capacity >20000t
7224.	89019041	Motor bulk carriers, loading capacity d”150000t
7225.	89019042	Motor Ro-Ro carriers, 150000t<< loading capacity d"300000t
7226.	89019043	Motor Ro-Ro carriers, loading capacity >300000t
7227.	89019050	Multi-purpose motor vessels
7228.	89019080	Other motor vessels nes
7229.	89019090	Other non-motor vessels nes
7230.	89020010	Fishing vessels & factory ships, motorised
7231.	89020090	Fishing vessels & factory ships, not motorised
7232.	89031000	Inflatable pleasure craft
7233.	89039100	Sailboats, with or without auxiliary motor
7234.	89039200	Motorboats, other than outboard motorboats
7235.	89039900	Rowing boats, canoes, sculls & other pleasure boats nes
7236.	89040000	Tugs & pusher craft
7237.	89051000	Dredgers
7238.	89052000	Floating or submersible drilling or production platforms
7239.	89059010	Floating docks
7240.	89059090	Vessels with navigability as subsidiary functions, nes
7241.	89061000	Warships
7242.	89069010	Vessels nes, motorised
7243.	89069020	Non-motor vessels
7244.	89069030	Incomplete or unfinished vessels, including sub-sections of vessels
7245.	89071000	Inflatable rafts including those for carry shipwrecked persons
7246.	89079000	Buoys, beacons, coffer-dams, pontoons & other floating structures
7247.	89080000	Vessels & other floating structures for breaking up
7248.	90011000	Optical fibres, optical fibre bundles, cables, excl those of heading 85.44
7249.	90012000	Sheets & plates of polarising material
7250.	90013000	Contact lenses
7251.	90014010	Spectacle lenses of glass, photochromic
7252.	90014091	Sunglasses lenses of glass, not photochromic
7253.	90014099	Spectacle lenses of glass, nes, not photochromic
7254.	90015010	Spectacle lenses of other materials, photochromic
7255.	90015091	Sunglasses lenses of other materials, not photochromic
7256.	90015099	Spectacle lenses of other materials, nes, not photochromic
7257.	90019010	Colour filter
7258.	90019090	Prisms/mirrors/other optical elements of any material, unmounted, nes
7259.	90021110	Objective lenses for photo cameras of 9006.1010 to 9006.3000
7260.	90021120	Objective lenses for microfiche/microfilm readers
7261.	90021131	Lens of digital single lens reflex camera
7262.	90021139	Lens of digital camera (exception to digital single lens reflex camera)
7263.	90021190	Objective lenses for photo camera/enlarger/reducer, projector, nes
7264.	90021910	Objective lenses for cinema cameras or projectors
7265.	90021990	Objective lenses, nes
7266.	90022010	Filters for photo cameras
7267.	90022090	Filters, nes
7268.	90029010	Other optical elements, mounted, for photo cameras
7269.	90029090	Other optical elements, mounted, nes
7270.	90031100	Frames & mountings for spectacles, goggles or the like, of plastic
7271.	90031900	Frames & mountings for spectacles, goggles or like, of other materials
7272.	90039000	Parts for frames & mountings for spectacles, goggles or the like
7273.	90041000	Sunglasses
7274.	90049010	Photochromic spectacles
7275.	90049090	Spectacles, goggles & the like, nes
7276.	90051000	Binoculars
7277.	90058010	Astronomical telescopes & other instruments
7278.	90058090	Monoculars and other optical telescopes
7279.	90059010	Parts & accessories of instruments of 9005.8010
7280.	90059090	Parts & accessories of telescopes of 9005.1000 or 9005.8090
7281.	90061010	Electronic colour scanners used for preparing printing plate/cylinder
7282.	90061090	Cameras for preparing printing plates or cylinders, nes
7283.	90063000	Cameras designed for special use, underwater, aerial survey, etc.
7284.	90064000	Instant print cameras
7285.	90065210	Cameras of a kind used for recording documents on microfilm, microfiche or other microforms
7286.	90065300	Other cameras for film of 35 mm
7287.	90065910	Laser photo typesetting equipments
7288.	90066100	Photographic discharge lamp (electronic) flashlight apparatus
7289.	90066910	Flashbulbs
7290.	90066990	Other photographic flashlight apparatus
7291.	90069110	Parts & accessories of cameras of 9006.1010 to 9006.3000
7292.	90069120	Parts & accessories of instant print cameras
7293.	90069191	Automatic focal setting units of photo cameras
7294.	90069192	Shutter units of photo cameras
7295.	90069199	Parts & accessories nes of other photo cameras
7296.	90069900	Parts & accessories of photo flashlight apparatus & flashbulbs
7297.	90071010	High speed cameras
7298.	90071090	Other cameras
7299.	90072010	Digital projectors
7300.	90072090	Other cinematographic projectors
7301.	90079100	Parts & accessories for cinematographic cameras
7302.	90079200	Parts & accessories for cinematographic projectors
7303.	90085010	Slide projectors
7304.	90085020	Microfilm, microfiche or other microform readers, whether or not capable of producing copies
7305.	90085031	Orthographical projectors
7306.	90085039	Other image projectors
7307.	90085040	Photographic (other than cinematographic enlargers and reducers)
7308.	90089010	Parts & accessories of microfiche/film readers
7309.	90089020	Parts & accessories of photo enlargers and reducers
7310.	90089090	Parts & accessories of projectors of 9008.1000, 9008.3000
7311.	90101010	Automatic developing apparatus for cinema film
7312.	90101020	Automatic developing apparatus for special use photo film
7313.	90101091	Automatic colour film developing/exposing apparatus
7314.	90101099	Automatic film developing/exposing apparatus, nes
7315.	90105010	Negatoscopes
7316.	90105021	Apparatus for cinematographic laboratories, nes
7317.	90105022	Apparatus for special use photo film, nes
7318.	90105029	Apparatus for photographic laboratories, nes
7319.	90106000	Projection screens
7320.	90109010	Parts & accessories of apparatus of 9010.1010 or 9010.2091
7321.	90109020	Parts & accessories of apparatus of 9010.1020 or 9010.2092
7322.	90109090	Parts & accessories of other apparatus of 90.10
7323.	90111000	Stereoscopic microscopes
7324.	90112000	Microscopes, for photo/cinephotomicrography or microprojection
7325.	90118000	Microscopes, optical, nes
7326.	90119000	Parts & accessories for optical microscopes
7327.	90121000	Microscopes other than optical microscopes & diffraction apparatus
7328.	90129000	Parts & accessories for microscopes other than optical microscopes
7329.	90131000	Telescopic sights for fitting to arms; periscopes; telescopes etc.
7330.	90132000	Lasers, other than laser diodes
7331.	90138010	Hand magnifying glasses
7332.	90138020	Door eyes
7333.	90138090	Crystal devices nes; optical appliances/instruments nes
7334.	90139010	Parts & accessories of appliances of 9013.1000 or 9013.2000
7335.	90139020	Parts and accessories for goods of subheading No. 9013.8030
7336.	90139090	Parts & accessories of other appliances/instruments of 90.13
7337.	90141000	Direction finding compasses
7338.	90142010	Automatic pilot
7339.	90142090	Instruments for aeronautical or space navigation (exc compasses)
7340.	90148000	Navigational instruments & appliances nes
7341.	90149010	Parts/accessories for automatic pilot
7342.	90149090	Parts & accessories of instruments/appliances of 90.14
7343.	90151000	Rangefinders
7344.	90152000	Theodolites & tachometers
7345.	90153000	Surveying levels
7346.	90154000	Photogrammetrical surveying instruments & appliances
7347.	90158000	Survey, hydro-/oceano-graphic, meteorological, geophysic instrument nes
7348.	90159000	Parts & accessories for use with the apparatus of heading No. 90.15
7349.	90160010	Balances of a sensitivity of 0.1 mg or better
7350.	90160090	Balances of a sensitivity between 0.1 mg & 50 mg
7351.	90171000	Drafting tables & machines, whether or not automatic
7352.	90172000	Drawing, marking-out or mathematical calculating instruments, nes
7353.	90173000	Micrometers, callipers & gauges
7354.	90178000	Instruments for measuring length, for use in the hand, nes
7355.	90179000	Parts & accessories for use with the apparatus of heading No. 90.17
7356.	90181100	Electro-cardiographs
7357.	90181210	B-ultrasonic diagnostic apparatus
7358.	90181291	Chromoscope ultrasonic diagnostic equipment
7359.	90181299	Other ultrasonic diagnostic equipment, nes
7360.	90181310	Complete set of magnetic resonance imaging apparatus
7361.	90181390	Magnetic resonance imaging system (MRI)
7362.	90181400	Scintigraphic apparatus
7363.	90181930	Patient monitoring apparatus
7364.	90181941	Audiometer
7365.	90181949	Other audio-diagnostic apparatus
7366.	90181990	Electro-diagnostic apparatus, nes
7367.	90182000	Ultra-violet or infra-red ray apparatus
7368.	90183100	Syringes, with or without needles
7369.	90183210	Tubular metal needles
7370.	90183220	Needles for sutures
7371.	90183900	Needles nes, catheters, cannulae & the like
7372.	90184100	Dental drill engines
7373.	90184910	Dentists’ chairs with dental equipment
7374.	90184990	Dental instruments & appliances, nes
7375.	90185000	Ophthalmic instruments & appliances, nes
7376.	90189010	Stethoscopes
7377.	90189020	Sphygmomanometers
7378.	90189030	Endoscopes
7379.	90189040	Artificial kidney (dialysis) apparatus
7380.	90189050	Diathermy apparatus
7381.	90189060	Blood transfusion apparatus
7382.	90189070	Anaesthetic apparatus and instrument
7383.	90189080	Intrauterine contraceptive device
7384.	90189090	Medical/veterinary instruments & appliances, nes
7385.	90191010	Massage apparatus
7386.	90191090	Mechano-therapy appliances; psychological aptitude-testing apparatus
7387.	90192000	Oxygen therapy… & other therapeutic respiration apparatus
7388.	90200000	Breathing appliances and gas masks
7389.	90211000	Orthopaedic or fracture appliances
7390.	90212100	Artificial teeth
7391.	90212900	Dental fittings, nes
7392.	90213100	Artificial joints
7393.	90213900	Artificial parts of the body, nes
7394.	90214000	Hearing aids, excluding parts & accessories
7395.	90215000	Pacemakers for stimulating heart muscles, excl parts & accessories
7396.	90219011	Intravascular stents
7397.	90219019	Other stents
7398.	90219090	Appliances worn, carried or implanted in the body, nes
7399.	90221200	Computed tomography scanners (CT)
7400.	90221300	X-ray apparatus for dental use
7401.	90221400	X-ray apparatus for medical, surgical or veterinary uses
7402.	90221910	Low dosage X-ray security inspecting equipment
7403.	90221920	X-ray non-destructive testing instruments
7404.	90221990	X-ray apparatus for other uses
7405.	90222100	Alpha/beta/gamma radiation apparatus for medical/surgical/dental/veterinary uses
7406.	90222910	X-ray non-destructive testing instruments
7407.	90222990	Alpha/beta/gamma radiation apparatus for other uses
7408.	90223000	X-ray tubes
7409.	90229010	X-ray intensifiers
7410.	90229090	Parts & accessories of apparatus of 90.22, nes
7411.	90230000	Instruments/apparatus/models, for demonstrational purposes
7412.	90241010	Electronic universal testing machine
7413.	90241020	Sclerometer
7414.	90241090	Machines & appliances for testing metals
7415.	90248000	Machines & appliances for testing other materials
7416.	90249000	Parts & accessories of machines & appliances of 9024.1000 or 9024.8000
7417.	90251100	Thermo/pyrometers, liquid-filled for direct reading
7418.	90251910	Other thermo/pyrometers, for technical use
7419.	90251990	Thermo/pyrometers, nes
7420.	90258000	Hydrometers, barometers, hygrometers & psychrometers, nes
7421.	90259000	Parts & accessories for use with the apparatus of heading No. 90.25
7422.	90261000	Instruments/apparatus for measure/checking liquid flow/level
7423.	90262010	Pressure/differential pressure transmitters
7424.	90262090	Other instruments/apparatus for measuring or checking pressure
7425.	90268000	Instruments/apparatus for measuring/checking liquid/gas variables, nes
7426.	90269000	Parts and accessories of instruments/appliances of 90.26
7427.	90271000	Gas or smoke analysis apparatus
7428.	90272011	Gas-chromatrographs instruments
7429.	90272012	Liquid-chromatrographs instruments
7430.	90272019	Other chromatographs instruments
7431.	90272020	Electrophoresis instruments
7432.	90273000	Spectro/spectrophotometers & spectrographs using optical radiations
7433.	90275000	Instruments & apparatus using optical radiations, nes
7434.	90278011	Integrated circuit belium spectra leak detectors
7435.	90278012	Combined instruments or apparatus utilised mass spectrograph
7436.	90278019	Other mass spectrograph
7437.	90278091	Exposure meters
7438.	90278099	Other instruments and apparatus for physical or chemical analysis
7439.	90279000	Microtomes; parts & accessories of instruments/appliances of 90.27
7440.	90281010	Coal gas meters
7441.	90281090	Other gas meters, nes
7442.	90282010	Water meters
7443.	90282090	Other liquid meters, nes
7444.	90283011	Single-phase induction watt-hour meter
7445.	90283012	Triple-phase induction watt-hour meter
7446.	90283013	Single-phase static watt-hour meter
7447.	90283014	Triple-phase static watt-hour meter
7448.	90283019	Other watt-hour meter, nes
7449.	90283090	Electricity meters, nes
7450.	90289010	Parts & accessories of technical-use meters of 90.28
7451.	90289090	Parts & accessories of non-technical-use meters of 90.28
7452.	90291010	Revolution counters
7453.	90291020	Taximeters and mileometers
7454.	90291090	Production counters, pedometers & the like
7455.	90292010	Speed indicators for vehicles
7456.	90292090	Speed indicators not for vehicles, tachometers; stroboscopes
7457.	90299000	Parts & accessories of apparatus of heading 90.29
7458.	90301000	Instruments/apparatus for measuring/detecting ionising radiations
7459.	90302010	Cathode-ray oscilloscopes/oscillographs, <<300 MHz, for general use
7460.	90302090	Cathode-ray oscilloscopes/oscillographs, nes
7461.	90303110	Multimeter, digital, measuring range d”5.5, no recording device
7462.	90303190	Multimeter, digital, measuring range >5.5, no recording device
7463.	90303200	Multimeters with a recording device
7464.	90303310	Digital ammeters or voltmeters, of measuring range of 51/2 or less, without a recording device
7465.	90303320	Resistance measuring instruments, without a recording device
7466.	90303390	Other apparatus for measuring or checking voltage, current, resistance or power, without a recording device
7467.	90303900	Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, with a recording device
7468.	90304010	Frequency meters, digital, measuring range <<12.4GHz
7469.	90304090	Instruments/apparatus specially for telecommunications nes
7470.	90308200	Instruments/apparatus for measuring/checking semiconductor wafers/devices
7471.	90308410	Apparatus for measuring inductances or capacitances, with a recording device
7472.	90308490	Other instruments and apparatus for measuring or checking electrical quantities
7473.	90308910	Electrical inductance/capacitance measuring instrument, nes
7474.	90308990	Electrical quantity measuring/checking instruments, nes
7475.	90309000	Parts & access of instruments/appliances of heading 90.30
7476.	90311000	Machines for balancing mechanical parts, nes
7477.	90312000	Test benches, nes
7478.	90314100	Optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices
7479.	90314910	Profile projectors
7480.	90314920	Grating measuring instrument
7481.	90314990	Other optical measuring or checking instruments and appliances
7482.	90318010	Testing instruments for optical telecommunication/optical fibre performance
7483.	90318020	Co-ordinate measuring machine
7484.	90318031	Ultrasonic inspection instrument
7485.	90318032	Inspection instrument for magnetic particle testing
7486.	90318033	Inspection instrument for eddy current testing
7487.	90318039	Other instrument for non-destructive testing (other than instruments using radiations)
7488.	90318090	Measuring or checking instruments, appliances & machines, nes
7489.	90319000	Parts & accessories of instruments/appliances/machines of 90.31
7490.	90321000	Thermostats
7491.	90322000	Manostats
7492.	90328100	Hydraulic/pneumatic automatic regulating/controlling instrument/appliance
7493.	90328911	On-board equipments of automatic train protection
7494.	90328912	On-board equipments of automatic train operation
7495.	90328919	Other on-board equipments of automatic train control system
7496.	90328990	Automatic regulating or controlling instruments & apparatus, nes
7497.	90329000	Parts & accessories of instruments/appliances of 90.32
7498.	90330000	Parts & accessories nes for machines..etc., of Chapter 90
7499.	91011100	Electric wrist-watches mechanical display, with precious metal case
7500.	91011910	Electric wrist-watches opto-electronic display, with precious metal case
7501.	91011990	Other electric wrist-watches, with precious metal case
7502.	91012100	Wrist-watches, with automatic winding with precious metal case, nes
7503.	91012900	Wrist-watches, with a case of precious metal, nes
7504.	91019100	Electric pocket-watch & other watches with precious metal case
7505.	91019900	Pocket-watches & other watches with precious metal case, nes
7506.	91021100	Electric wrist-watches with mechanical display only
7507.	91021200	Electric wrist-watches with opto-electronic display only
7508.	91021900	Electric wrist-watches, nes
7509.	91022100	Wrist-watches with automatic winding nes
7510.	91022900	Wrist-watches, nes
7511.	91029100	Electric pocket-watches & other watches, nes
7512.	91029900	Pocket-watches & other watches, nes
7513.	91031000	Electric clocks with watch movements
7514.	91039000	Clocks with watch movements, nes excl clock of 91.04
7515.	91040000	Instrument panel clocks/clocks of similar type for vehicle/aircraft
7516.	91051100	Electric alarm clocks
7517.	91051900	Alarm clocks, nes
7518.	91052100	Electric wall clocks
7519.	91052900	Wall clocks, nes
7520.	91059110	Electric astronomical chronometer
7521.	91059190	Other electric clocks
7522.	91059900	Clocks, nes
7523.	91061000	Time-registers; time-recorders
7524.	91069000	Time of day recording apparatus, nes
7525.	91070000	Time switches with clock or watch movement/synchronous motor
7526.	91081100	Electric watch movements, assembled, with mechanical display
7527.	91081200	Electric watch movements, assembled, with opto-electronic display
7528.	91081900	Electric watch movements, assembled, nes
7529.	91082000	Watch movements, complete & assembled, with automatic winding, nes
7530.	91089010	Watch movements, complete & assembled, measuring 33.8 mm or less, nes
7531.	91089090	Watch movements, complete & assembled, nes
7532.	91091000	Electric clock movements, complete & assembled, nes
7533.	91099000	Clock movements, complete & assembled, nes
7534.	91101100	Complete movements of watches, unassembled or partly assembled
7535.	91101200	Incomplete movements of watches, assembled
7536.	91101900	Rough movements of watches
7537.	91109010	Complete movements of clocks, unassembled or partly assembled
7538.	91109090	Rough clock movements, unassembled or partly assembled
7539.	91111000	Watch cases of precious metal or of metal clad with precious metal
7540.	91112000	Watch cases of base metal
7541.	91118000	Watch cases, nes
7542.	91119000	Parts of watch cases
7543.	91122000	Clock cases & similar cases of metal for other goods of this Chapter
7544.	91129000	Parts of clock cases & similar cases for other goods of Chapter

7545.	91131000	Watch straps & parts of precious metal or of metal clad with precious metal
7546.	91132000	Watch straps & parts of base metal
7547.	91139000	Watch straps/bands/bracelets and parts thereof
7548.	91141000	Clock or watch springs, including hair-springs
7549.	91143000	Clock or watch dials
7550.	91144000	Clock or watch plates & bridges
7551.	91149010	Clock or watch jewels
7552.	91149090	Clock or watch parts, nes
7553.	92011000	Upright pianos, including automatic
7554.	92012000	Grand pianos, including automatic
7555.	92019000	Harpsichords & other keyboard stringed instruments nes
7556.	92021000	String musical instruments played with a bow
7557.	92029000	String musical instruments nes
7558.	92051000	Brass-wind instruments
7559.	92059010	Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds
7560.	92059020	Accordions and similar instruments
7561.	92059030	Mouth organs
7562.	92059090	Other wind musical instruments, other than fairground organs and mechanical street organs
7563.	92060000	Percussion musical instruments
7564.	92071000	Electric keyboard instruments other than accordions
7565.	92079000	Electric musical instruments nes
7566.	92081000	Musical boxes nes
7567.	92089000	Musical instruments nes; mouth-blown sound signaling instruments nes
7568.	92093000	Strings, musical instrument
7569.	92099100	Parts & accessories for pianos
7570.	92099200	Parts & accessories for musical instruments of heading No. 92.02
7571.	92099400	Parts & accessories for musical instruments of heading No. 92.07
7572.	92099910	Metronomes, tuning forks and pitch pipes
7573.	92099920	Mechanisms for musical boxes
7574.	92099990	Other parts and accessories of musical instruments; metronomes; etc.; unspecified in this Chapter
7575.	93011010	Artillery weapons, self-propelled
7576.	93011090	Other artillery weapons, nes
7577.	93012000	Rocket launchers; flame-throwers; grenade launchers; torpedo tubes
7578.	93019000	Military weapons, nes, other than those of heading No. 93.07
7579.	93020000	Revolvers & pistols, other than those of heading No. 93.03 or 93.04
7580.	93031000	Muzzle-loading firearms
7581.	93032000	Sporting/hunting/target-shooting shotguns, nes
7582.	93033000	Sporting/hunting/target-shooting rifles, nes
7583.	93039000	Firearms & similar devices by firing of an explosive charge nes
7584.	93040000	Arms nes, excluding those of heading No. 93.07
7585.	93051000	Parts & accessories of revolvers or pistols
7586.	93052000	Parts & accessories nes, of shotguns/rifles of heading No. 93.03
7587.	93059100	Parts & accessories of military weapons of heading No. 93.01
7588.	93059900	Parts & accessories nes of heading No. 93.01 to 93.04
7589.	93062100	Shotgun cartridges
7590.	93062900	Air gun pellets & parts of shotgun cartridges
7591.	93063080	Cartridges for riveting or similar tools or for captive bolt humane killers and parts thereof
7592.	93063090	Other cartridges and parts thereof
7593.	93069000	Munitions of war & parts; other ammunitions/projectiles & parts
7594.	93070000	Swords, cutlasses, bayonets/similar arms & parts
7595.	94011000	Seats for aircraft
7596.	94012010	Seats for motor vehicles with outer surface of leather or composition of leather
7597.	94012090	Other seats for motor vehicles
7598.	94013000	Swivel seats with variable height adjustment excl those of 94.02
7599.	94014010	Seats convertible into beds, excl garden seats/camping equipment with outer surface of leather or composition of leather
7600.	94014090	Other seats convertible into beds, excl garden seats/camping equipment
7601.	94015100	Seats of bamboo or rattan
7602.	94015900	Seats of osier, or similar materials
7603.	94016110	Seats with wooden frames, outer surface of leather or composition of leather upholstered nes
7604.	94016190	Other seats with wooden frames, upholstered nes
7605.	94016900	Seats with wooden frames, nes
7606.	94017110	Seats with metal frames, with outer surface of leather or composition of leather, upholstered, excl those of 94.02
7607.	94017190	Other seats with metal frames, upholstered, excl those of 94.02
7608.	94017900	Seats with metal frames, nes, other than those of 94.02
7609.	94018010	Seats of stone, other than those of heading No. 94.02
7610.	94018090	Seats nes, other than those of heading No. 94.02
7611.	94019011	Seat angle regulating devices for motor vehicle
7612.	94019019	Parts of seats for motor vehicle, nes
7613.	94019090	Parts of seats other than those of heading No. 94.02
7614.	94021010	Barbers’ chairs & parts thereof
7615.	94021090	Dentists’ chairs or similar chairs & parts thereof
7616.	94029000	Medical, surgical, dental or veterinary furniture & parts nes
7617.	94031000	Office furniture, metal, nes
7618.	94032000	Furniture, metal, nes
7619.	94033000	Office furniture, wooden, nes
7620.	94034000	Kitchen furniture, wooden, nes
7621.	94035010	Bedroom furniture of padauk wood
7622.	94035091	Bedroom furniture of lacquered wood
7623.	94035099	Bedroom furniture, wooden, nes
7624.	94036010	Other furniture of padauk wood
7625.	94036091	Other furniture of lacquered wood
7626.	94036099	Furniture, wooden, nes
7627.	94037000	Furniture, plastic, nes
7628.	94038100	Furniture of bamboo or rattan
7629.	94038910	Furniture of osier, or similar materials
7630.	94038920	Furniture of stone
7631.	94038990	Furniture of other materials
7632.	94039000	Furniture parts nes
7633.	94041000	Mattress support
7634.	94042100	Mattresses of cellular rubber or plastics
7635.	94042900	Mattresses fitted with springs or stuffed with any material
7636.	94043010	Sleeping bags, feather or down stuffed
7637.	94043090	Sleeping bags, nes
7638.	94049010	Articles of bedding/furnishing nes, feather or down stuffed
7639.	94049020	Articles of bedding/furnishing nes, animal hair stuffed
7640.	94049030	Articles of bedding/furnishing nes, silk wadding stuffed
7641.	94049040	Articles of bedding/furnishing nes, man-made fibre stuffed
7642.	94049090	Articles of bedding/furnishing nes, stuffed, nes
7643.	94051000	Chandeliers & other electric ceiling or wall lighting fittings
7644.	94052000	Electric table, desk, bedside or floor-standing lamps
7645.	94053000	Lighting sets of a kind used for Christmas trees
7646.	94054010	Searchlights
7647.	94054020	Spotlights
7648.	94054090	Electric lamps & lighting fittings, nes
7649.	94055000	Non-electrical lamps & lighting fittings
7650.	94056000	Illuminated signs, illuminated name-plates & the like
7651.	94059100	Lamps & lighting fittings parts of glass
7652.	94059200	Lamps & lighting fittings parts of plastics
7653.	94059900	Lamps & lighting fittings, parts of nes
7654.	94060000	Prefabricated buildings
7655.	95030010	Wheeled toys designed to be ridden by children; doll’s carriages
7656.	95030021	Toys representing animals or non-human creatures
7657.	95030029	Other dolls, whether or not dressed
7658.	95030031	Electric trains, toys
7659.	95030039	Other reduced-size model assembly kits, whether or not working
7660.	95030040	Other construction sets and constructional toys
7661.	95030050	Toy musical instruments and apparatus
7662.	95030060	Puzzles
7663.	95030081	Toys put up in sets or outfits
7664.	95030082	Other toys, incorporating a motor
7665.	95030089	Other toys, unspecified
7666.	95030090	Parts and accessories of toys
7667.	95042000	Articles & accessories for billiards
7668.	95043010	Video games, coin or disc-operated
7669.	95043090	Other games, coin or disc-operated, excl bowling alley equipment
7670.	95044000	Playing cards
7671.	95045010	Video games of a kind used with a television receiver
7672.	95045090	Other video games consoles and machines
7673.	95049010	Video games, not coin or disc-operated
7674.	95049021	Automatic bowling pin distributing machines
7675.	95049022	Bowling balls
7676.	95049023	Bowling pins
7677.	95049029	Other automatic bowling alley equipment and appliances, nes
7678.	95049030	Chess and other board games, inclu. chinese/international chess
7679.	95049040	Mahjong and similar table games
7680.	95049090	Articles for funfair, table/parlorgames, nes
7681.	95051000	Articles for Christmas festivities
7682.	95059000	Festive, carnival or other entertainment articles
7683.	95061100	Snow-skis
7684.	95061200	Snow-ski-fastenings (ski-bindings)
7685.	95061900	Snow-ski equipment nes
7686.	95062100	Sailboards
7687.	95062900	Water-skis, surf-boards & other water-sport equipment
7688.	95063100	Golf clubs, complete
7689.	95063200	Golf balls
7690.	95063900	Golf equipment nes
7691.	95064010	Table-tennis balls
7692.	95064090	Articles & equipment for table-tennis, excl balls
7693.	95065100	Lawn-tennis rackets, whether or not strung
7694.	95065900	Badminton or similar rackets, whether or not strung
7695.	95066100	Lawn-tennis balls
7696.	95066210	Basketballs, footballs and volleyballs
7697.	95066290	Inflatable balls, nes
7698.	95066900	Balls nes, excl balls for golf or table tennis
7699.	95067010	Ice skates, including skating boots with skates attached
7700.	95067020	Roller skates, including skating boots with skates attached
7701.	95069111	Treadmill
7702.	95069119	Gymnasium or recovered equipment
7703.	95069120	Skateboards
7704.	95069190	General physical exercise/gymnastics/athletics article/equipment
7705.	95069900	Article/equipment for sports/outdoor games nes; swim/paddling pools
7706.	95071000	Fishing rods
7707.	95072000	Fish-hooks, whether or not snelled
7708.	95073000	Fishing reels
7709.	95079000	Fish articles nes, butterfly, decoy birds & similar hunt/shoot requisites
7710.	95081000	Travelling circus/menageries
7711.	95089000	Roundabout, swings, shooting galleries and other fairground amusements
7712.	96011000	Worked ivory & articles of ivory
7713.	96019000	Animal carving material (excl ivory), & articles thereof
7714.	96020010	Pharmaceutical capsules
7715.	96020090	Worked veg/mineral carving material/articles, mould/carved articles
7716.	96031000	Brooms/brushes of twigs or other veg material bound together
7717.	96032100	Tooth brushes, including dental-plate brushes
7718.	96032900	Shaving/hair/nail/eyelash brushes & other toilet brushes
7719.	96033010	Artists’ brushes
7720.	96033020	Writing brushes
7721.	96033090	Cosmetics application brushes
7722.	96034011	Paint or similar brushes of pigs’/hogs’/boars’ bristles
7723.	96034019	Paint or similar brushes nes
7724.	96034020	Paint pads and rollers
7725.	96035011	Metal wire brushes as parts of machines or appliances
7726.	96035019	Metal wire brushes as parts of vehicles
7727.	96035091	Brushes nes, as parts of machines & appliances
7728.	96035099	Brushes nes, as parts of vehicles
7729.	96039010	Feather dusters
7730.	96039090	Hand-operated mechanical floor sweepers; prepared broom knots; squeegees
7731.	96040000	Hand sieves & hand riddles
7732.	96050000	Travel sets for personal toilet, sewing or shoe/clothes cleaning
7733.	96061000	Press-fasteners, snap-fasteners & press-studs & parts thereof
7734.	96062100	Buttons of plastics, not covered with textile material
7735.	96062200	Buttons of base metal, not covered with textile material
7736.	96062900	Buttons, nes
7737.	96063000	Button moulds & other parts of button; button blanks
7738.	96071100	Slide fasteners fitted with chain scoops of base metal
7739.	96071900	Slide fasteners, nes
7740.	96072000	Parts of slide fasteners
7741.	96081000	Ball point pens
7742.	96082000	Felt tipped & other porous-tipped pens & markers
7743.	96083010	Indian ink drawing pens
7744.	96083020	Fountain pens
7745.	96083090	Stylograph pens and other pens nes
7746.	96084000	Propelling or sliding pencils
7747.	96085000	Sets of articles from e”2 of foregoing subheadings in 96.08
7748.	96086000	Refills for ball point pens of ball point & ink-reservoir
7749.	96089100	Pen nibs & nib points
7750.	96089910	Pens, markers, etc., for use on machines or instruments
7751.	96089920	Duplicating stylos; pen/pencil/similar holders
7752.	96089990	Parts nes, of the articles of heading 96.08
7753.	96091010	Pencils
7754.	96091020	Crayons
7755.	96092000	Pencil leads, black or coloured
7756.	96099000	Pastels, drawing charcoals, writing/drawing/tailors chalks
7757.	96100000	Slates & boards, with writing or drawing surfaces
7758.	96110000	Devices for printing or embossing labels, hand-operated
7759.	96121000	Typewriter or similar ribbons, prepared for giving impressions
7760.	96122000	Ink-pads, whether or not inked, with or without boxes
7761.	96131000	Pocket lighters, gas-fuelled, non-refillable
7762.	96132000	Pocket lighters, gas-fuelled, refillable
7763.	96138000	Lighters, nes
7764.	96139000	Parts of lighters, other than flints & wicks
7765.	96140010	Pipes and pipe bowls
7766.	96140090	Cigar or cigarette holders, and parts thereof
7767.	96151100	Combs, hair-slides & the like of hard rubber or plastics
7768.	96151900	Combs, hair-slides & the like of other materials
7769.	96159000	Hairpins, curling pins, hair-curlers & the like, nes
7770.	96161000	Scent & similar toilet sprays, mounts & heads therefor
7771.	96162000	Powder-puffs & pads for cosmetics application
7772.	96170011	Vacuum flasks of glass inners
7773.	96170019	Vacuum flasks, complete with cases
7774.	96170090	Other vacuum vessels & the parts, excl glass inners
7775.	96180000	Lay figures; animated displays for shop window dressing
7776.	96190010	Diapers and napkins
7777.	96190020	Sanitary towels (pads) and tampons
7778.	96190090	Sanitary towels (pads) and tampons napkins and napkin liners for babies and similar articles, of any material
7779.	97011010	Original paintings, drawings & pastels, executed by hand
7780.	97011020	Copies of paintings, drawings & pastels, executed by hand
7781.	97019000	Collages & similar decorative plaques
7782.	97020000	Original engravings, prints & lithographs
7783.	97030000	Original sculptures & statuary, in any material
7784.	97040010	Postage, used or not of current or new issue
7785.	97040090	Revenue stamps & like, used or not of current or new issue
7786.	97050000	Collection of zoo/bot/mineral/hist/anatomy/archaeo/palaeont/ethno etc.
7787.	97060000	Antiques of an age exceeding one hundred years

THIRTEENTH SCHEDULE

[Regulation 69F]

[Thirteenth Sch ins by reg 17 of SI 9 of 2006.]

Rules of Origin for Goods under the Special Preferential Tariff Treatment Granted by the People’s Republic of China to the Developed Countries of Africa.

Rule 1. In accordance with the Official Letters (hereinafter referred to as “Exchange Letters”) exchanged between the Government of the People’s Republic of China (hereinafter referred to as “China”) and the beneficiary country on the Partial Goods Exported by the Beneficiary Country under the Special Preferential Tariff Treatment Programme (hereinafter to as STP Program), these Rules shall be applied in the determination of goods exported under the STP Programme from the beneficiary country to China.

Rule 2. For the purpose of the present rules-

“beneficiary country” means the least developed country of Africa with which China signed the Exchange Letters under STP Programme.

“materials” shall include ingredients, parts, components, sub-assembly and/or goods that are physically incorporated into another goods or are subject to a process in the production of another good.

“production” means methods of obtaining goods including growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling of a good.

“ports of entry in China” refer to the ports located in the customs territory of China, not including those in Hong Kong, Macao and Taiwan.

Rule 3. The origin of goods, under the product list of SPT programme, imported directly to China from the beneficiary country shall be determined in accordance with the following requirements:

(a) products wholly obtained in the beneficiary country shall be regarded as being originated in that country;

(b) products not wholly obtained in the beneficiary country shall be only regarded as originating provided that the last substantial transformation has been performed in that country.

Rule 4. Within the meaning of rule 3(a), the term “products wholly obtained in the beneficiary country”, which is defined as wholly obtained criteria refers to-

(a) mineral products mined or extracted in the country;

(b) plants or plant products harvested or collected in the country;

(d) products obtained in the country from live animals specified in paragraph (c) of this Rule;

(e) products obtained from hunting or fishing in the country;

(f) fish and other marine products obtained by fishing conducted in the high seas by vessels holding a license issued by the country or flying the national flag of the country;

(g) products obtained from the processing of products set out in the paragraph (f) of this Rule aboard vessels holding a license issued by the country or flying the national flag of the country;

(h) used Rules collected in the country which are produced from consumption in the country and fit only for the recovery of raw materials;

(i) waste and scrap which are produced from processing or manufacturing operations in the country and fit only for the recovery of raw materials;

(j) products obtained through processing in the country of products Set out in paragraphs (a) to (i) of this Rule.

Rule 5. Operations or processes undertaken individually or in combination with each other for the purposes listed below, shall be regarded as minimal processing treatment. Such treatment will not be taken into account in determining whether the products are wholly obtained or not:

(a) processing or treatment for transportation or storage of goods;

(b) processing or treatment to facilitate packaging and shipping of goods;

Rule 6. The criteria for “substantial transformation” under Rule 3(b) of the present rules shall be “change of tariff heading” or “value added percentage”.

(a) the criteria of “change of tariff heading” means that the processing and manufacturing operations on non-originating materials of the beneficiary country carried out in the territory of that country result in a product of a different four-digit tariff heading under the “Harmonised Commodity Description and Coding System”.

Moreover, no production, processing or manufacturing operations will be carried out in other countries or regions other than the above beneficially country, which will result in the four-digit tariff heading;

(b) The criteria of “value added percentage” means that the total value of non-originating materials, part or produce of the beneficiary country does not exceed 60% of the FOB value of the product so produced or obtained provided that the final process of the manufacture is performed within the territory of the beneficiary country.

The formula is calculated as follows:

Value of material + Value of materials

Obtained outside of Undetermined

The Territory of origin

The beneficiary

country

_____ x 100% <<60%

FOB Price

(i) the value of materials obtained outside the beneficiary country refers to CIF;

(ii) value at the time of importation of the materials;

(iii) the value of materials of undetermined origin refers to the earliest ascertained price paid for the materials of undetermined origin in the territory of the beneficiary;

(iv) country where the manufacturing or processing takes place.

The calculation of the above “value added percentage” shall be consistent with generally accepted accounting principles and the “Agreement on Implementation of Rule VII of the General Agreement on Tariffs and Trade 1994”.

Rule 7. Simple diluting, mixing, packaging, bottling, drying, assembling, sorting or decorating shall not be regarded as substantial transformation. Any production or pricing practices undertaken by the commercial operator with the intent to circumvent the legal provisions of the present rules shall not be regarded as substantial transformation.

Rule 8. In determining the origin of the goods, the origin of energy, factory premises, equipment, machines and tools for production of the goods, or the materials used in the production process but not constituting the composition or the component parts of the goods shall not be taken into account.

Rule 9. The following factors shall not be taken into account in determining origin:

(a) package, packaging, materials and repository presented for customs declaration and classified with the goods in the “Import and Export Tariff of the People’s Republic of China”;

(b) parts, spare parts, tools and explanatory materials presented for customs declaration and classified with the goods in the “Tariff of Import and Export of the People’s Republic of China”.

Rule 10. Goods qualified for SPT Programme under the Exchange Letters shall comply with the direct consignment rule. “Direct consignment” means:

(a) that the goods are transported directly from the beneficiary country to the port of entry in China; or

(b) that the goods whose transport involves transit through a third country or region, provided that:

(i) the transit is justified for geographical reasons or by consideration related exclusively to transport requirements;

(ii) the goods have not entered into trade or consumption in the third country or region;

(iii) the goods have not undergone any operation in the third country or region other than unloading and reloading or any operation required to keep them in good condition.

(c) whereas the transportation of the imported goods is effected through the territory of a third country or region, the following documents shall be lodged for customs declaration:

(i) Bill of Lading issued in the exporting country;

(ii) Certificate of Origin issued by the issuing authorities of the exporting country;

(iii) The original commercial invoice in respect of the product;

(iv) Any other supporting documents to prove that the three conditions as laid down under rule 10(b) of the present Rules are satisfied.

Rule 11. Certificate of Origin (whose layout key attached as Appendix 1) issued by the designated government authorities of the exporting country shall be submitted to the Customs authorities for Declaration of the Goods Qualified for SPT Programme at the time of importation and exportation.

Rule 12. The present rules are subject to the periodic review of the General Administration of Customs of the People’s Republic of China. If there is any modification on the present rules, it will be notified to the relevant country in the form of “Exchange Letters” 60 days of the modified rules in advance.

Rule 13. The interpretation of the present rules shall rest with the General Administration of Customs of the People’s Republic of China.

Rule 14. The present rule shall come into effect on 1st January, 2005.

FOURTEENTH SCHEDULE

[Regulation 69G]

[Fourteenth Sch ins by reg 18 of SI 9 of 2006.]

Form SPT 1 Certificate of Origin

1. Exporter (full names, address and country)	2. CERTIFICATE NO. DATE OF ISSUE
3. Consignee (full name, address and country)	SPECIAL PREFERENTIAL TARIFF TREATMENT FOR LDC AFRICA CERTIFICATE OF ORIGIN (Combined Declaration and Certificate) AFRICA SPT PROGRAM Issued in ……………………………………………(country) See instructions overleaf
4. Manufacturer (full names, address and country)
5. Departure date
6. Vessel/Flight/Train/Vehicle No.	7. Place of loading	8. For official use by China Customs
9. Port of discharge
10. Item number	11. Marks & numbers on packages;	12. Container No.; No. and kind of Packages; Description of goods (including quantity where appropriate and HS Code of China);	13. Gross weight or other quantity (Quantity unit) and value (FOB)	14. Number and date of invoice
15. Please select the following origin criteria where appropriate: * Wholly obtained CTH Value Added
16. Declaration by the exporter. The undersigned hereby declares that the above details and statements are correct, that all the goods were produced in ……………………………………………………….. (country) and that they comply with the origin requirements specified for these goods under the Africa SPT Programme exported in China .……………………………………………………… Place and date, signature of authority signatory	17. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. …………………………………………… Place and date, signature and stamp of certifying authority	18. Customs verification This is to certify that the goods declared for exportation correspond to what is stated under this certificate ……………………………………. Place, date, signature and stamp of exporting customs authority.

Instruction for filling in the form

1. The main conditions for admission to preference are that goods sent to The People’s Republic of China:

(a) shall fall within a description of goods eligible for preference under the Agreement; and

(b) shall comply with the origin criteria specified in the Standard Rules of Origin.

2. If the goods qualify under the origin criteria, the exporter shall indicate in Box 12 of the form as below:

Classification of goods by type of origin criteria	Indication to be made Box 12 of the form
Goods wholly produced in one or more beneficiary countries	P for goods wholly produced in one or more beneficiary countries
Goods not wholly produced in one or more beneficiary countries.	Y for goods not wholly produced in one or more beneficiary countries

3. A declaration on the certificate of origin form shall be preferred by the exporter of the goods and submitted in duplicate to the certifying authority of country of exportation, which will, if satisfied, certify the original copy of the certificate of origin and return it to the exporter for transmission to the importer in the country of destination. The certifying authority will keep the duplicate duly completed and signed by the exporters.

4. Any unused space in the certificate of origin form should be struck through in such a manner as to make any later addition impossible. Any alteration shall be endorsed by certifying authority. The description of goods should be sufficiently detailed to enable the goods to be identified by the customs officer examining them at port of importation.

FIFTEENTH SCHEDULE

[Regulation 69J]

[Fifteenth Sch ins by reg 3 of SI 80 of 2012.]

LIST OF PRODUCTS NOT APPROVED FOR INDIA’S DUTY FREE PREFERENCE SCHEME

S. No.	HS Code	Description
1.	020712	Meat and edible offal, of poultry not cut in pieces, frozen
2.	020713	Cuts and offal, fresh and chilled
3.	020714	Cuts and offal, frozen
4.	020734	Fatty livers, fresh or chilled
5.	040130	Milk and cream, not concentrated nor containing added sugar or other sweetening matter of a fat content, by weight, exceeding 6%
6.	040210	Milk and cream, concentrated in powder, granules or other solid forms, of fat content by weight not exceeding 15%
7.	040221	Milk and cream, concentrated In powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% (not containing added sugar or other sweetening matter)
8.	040229	Whole Milk Powder
9.	040291	Other milk and cream (not containing added sugar or other sweetening matter)
10.	040410	Whey powder
11.	040510	Butter
12.	040520	Ex (Dairy spreads with milk for content of at least 75% but less than 80% by weight)
13.	040590	Ex: Butter oil
14.	040590	Ex: Ghee or melted butter
15.	040610	Fresh cheese (including whey cheese), not fermented and curd
16.	040620	Grated or powdered cheese of all kinds
17.	040630	Processed cheese, not grated or powdered
18.	040640	Blue-veined cheese
19.	040690	Other cheese
20.	040900	Natural Honey
21.	050610	Ex: Crushed bone
22.	070110	Potatoes seeds
23.	070200	Tomatoes, Fresh or chilled
24.	070310	Onions (fresh)
25.	070320	Garlic
26.	070410	Cauliflowers and headed broccoli
27.	070420	Brussels sprouts
28.	070490	Others
29.	070511	Cabbage lettuce (head lettuce)
30.	070519	Others
31.	070610	Carrots and turnips
32.	070690	Others
33.	070700	Cucumber and gherkins, fresh or chilled
34.	070930	Aubergines (egg plants)
35.	070960	Fruits of the Genus Capsicum or the genus Pimenta
36.	070970	Spinach, New Zealand Spinach and orache spinach (garden spinach)
37.	070990	Other spinach
38.	071010	Potatoes
39.	071021	Peas
40.	071022	Beans (Vigna spp., Phaseolus spp.)
41.	071029	Other
42.	071030	Spinach, New Zealand Spinach and orache spinach (garden spinach)
43.	071040	Sweet corn
44.	071080	Other vegetables
45.	071090	Mixtures of vegetables
46.	071140	Cucumbers and gherkins
47.	071151	Mushrooms
48.	071190	Preserved vegetables
49.	071220	Dried onions
50.	071231	Dried mushrooms
51.	071290	Dried vegetables
52.	071410	Manioc (cassava)
53.	071420	Sweet potato
54.	080119	Coconuts, other
55.	080132	Cashew nuts
56.	080211	Almonds fresh or dried in shell
57.	080212	Almonds fresh or dried shelled
58.	080231	Walnuts in shell
59.	080232	Walnuts shelled
60.	080250	Pistachios
61.	080290	Ex: Other nuts fresh or dried (other than arecanuts)
62.	080300	Bananas, including plantains, fresh or dried
63.	080420	Figs fresh or dried
64.	080440	Avocados
65.	080540	Grape fruits
66.	080550	Lemons
67.	080719	Other
68.	080810	Apples
69.	080820	Pears and quinces
70.	080920	Cherries
71.	080930	Peaches including nectarines
72.	080940	Plums and sloes
73.	081210	Cherries (provisionally preserved)
74.	081330	Apples
75.	081350	Mixture of nuts or dry fruits of this Chapter
76.	090111	Coffee not roasted, not decaffeinated
77.	090112	Coffee, not roasted, decaffeinated
78.	090121	Coffee, roasted, not decaffeinated
79.	090122	Coffee, roasted, decaffeinated
80.	090190	Other coffee
81.	090210	Green tea (not fermented) in minimum packing of a content not exceeding 3kgs.
82.	090220	Green tea (not fermented) in minimum packing of a content not exceeding 3kgs.
83.	090230	Black tea (fermented) and partly fermented in minimum packing of a content not exceeding 3kgs.
84.	090240	Other black tea (fermented) and other partly fermented tea
85.	090410	Pepper
86.	090500	Vanilla
87.	090830	Cardamom
88.	090920	Seeds of coriander
89.	090930	Cumin
90.	090940	Seeds of Caraway
91.	091020	Saffron
92.	091040	Thyme bay leaves
93.	100110	Durum wheat
94.	100190	Wheat
95.	100510	Maize seeds
96.	100590	Others
97.	100610	Rice, in husk
98.	100620	Husked rice, brown
99.	100630	Semi-milled or wholly milled basmati rice, whether or not polished or glazed
100.	100640	Broken rice
101.	100700	Grain sorghum
102.	100820	Millet
103.	100890	Other cereals
104.	110100	Wheat or meslin flour
105.	110210	Rye flour
106.	110220	Maize (com) flour
107.	110230	Rice flour
108.	110290	Other cereal flours
109.	110311	Groats and meal of wheat
110.	110313	Groats and meal of maize (corn)
111.	110319	Groats and meal of other cereals
112.	110320	Pellets
113.	110412	Rolled or flaked grains of oats
114.	110419	Rolled or flaked grains of other cereals
115.	110422	Rolled of flaked grains of oats
116.	110423	Rolled or flaked grains of maize (corn)
117.	110429	Rolled or flaked grains of other cereals
118.	110430	Germ of cereals, whole, rolled, flaked or ground
119.	110510	Flour, meal and powder
120.	110610	Flour, meal or powder of the dried leguminous vegetables of heading No. 0713
121.	110620	Flour and meal of sago, roots or tubers of heading No. 714
122.	110710	Not roasted (malt)
123.	110720	Malt roasted
124.	110811	Wheat starch
125.	110812	Maize (corn) starch
126.	110813	Potato starch
127.	110814	Manioc (cassava) starch
128.	110819	Other starched
129.	110820	Inulin
130.	110900	Wheat gluten, whether or not dried
131.	120100	Soya beans of seed quality
132.	120210	Groundnuts seeds
133.	120220	Shelled whether or not broken
134.	120300	Copra
135.	120400	Linseed
136.	120510	Rape seeds
137.	120590	Other
138.	120600	Sunflower
139.	120710	Palm nuts of seed quality
140.	120720	Cotton seeds
141.	120730	Castor oil seeds
142.	120740	Sesamum seeds
143.	120750	Mustard seeds
144.	120760	Safflower seeds
145.	120791	Poppy Seeds
146.	120799	Other oil seeds (ajams, mango kernel, niger seed, kokam and others)
147.	120810	Flours and meals of soyabeans
148.	120890	Flours and meals of other oilseeds or oleagineous fruits
149.	121010	Hop cones, neither ground nor powdered nor in the form of pellets
150.	121020	Hop cones, ground powdered or in the form of pellets; lupulin
151.	130120	Gum arabic
152.	130190	Other natural gums, resins balsams
153.	130211	Opium
154.	140110	Bamboo
155.	151499	Other (colza/mustard/rapeseed), refined varieties
156.	180200	Cocoa, shells, husks, skins and other cocoa waste
157.	180310	Not frozen, of a brix valie not exceeding 20 (orange)
158.	180320	Wholly or partly defatted cocoa paste
159.	180400	Cocoa butter, fat and oil
160.	180500	Cocoa powder, containing added sugar or sweetening matter
161.	180610	Cocoa powder, containing added sugar or sweetening matter
162.	190110	Preparations for instant use, put up for retail sale
163.	200912	Not frozen, of a brix valie not exceeding
164.	220300	Beer made from malt
165.	220410	Sparkling wine
166.	220421	Other wine; Grape must with fermentation prevented or arrested by the addition of alcohol: In containers holding 2L or less
167.	220429	Other wine of fresh grapes
168.	220510	220430 Other grape must
169.	220590	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
170.	220600	Other vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
171.	220710	Other fermented beverages (for example, cider, perry mead); mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
172.	220820	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher
173.	220830	Spirits obtained by distilling grape wine or grape marc
174.	220840	Whiskies
175.	220850	Rum and tafia
176.	220860	Gin and Geneva
177.	220870	Vodka
178.	220890	Liqueurs and cordials
179.	230210	Other undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol
180.	230220	Of maize (corn)
181.	230230	Of rice
182.	230240	Of wheat
183.	230250	Of other cereals
184.	230310	Of leguminous plants
185.	230320	Residues of starch manufacture and similar residues
186.	230330	Beet-pulp, bagasse and other waste of sugar manufacture
187.	230400	Brewing or distilling dregs and waste
188.	230500	Oil-cake and other solid residues, whether or not
189.	230610	Oil cake and oil cake meal of groundnut expeller variety
190.	230620	Of cotton seeds
191.	230630	Of linseed
192.	230641	Of sunflower seeds
193.	230641	Of low erucic acid rape or colza seeds
194.	230650	Other
195.	230660	Of coconut or copra
196.	230670	Of palm nuts or kernels
197.	230690	Of maize (corn) germ
198.	230990	Other
199.	240110	Other
200.	240120	Unmanufactured tobacco not stemmed or stripped
201.	240130	Tobacco partly or wholly stemmed or stripped
202.	240210	Tobacco refuse
203.	240220	Cigars, cheroots and cigarillos containing tobacco
204.	240290	Cigarettes containing tobacco
205.	240310	Other cigarettes/cigarillos of tobacco substitutes
206.	240391	Smoking tobacco whether or not containing tobacco substitutes in any proportion
207.	240399	Homogenised or reconstituted tobacco
208.	251020	Other tobacco
209.	251511	Ground natural calcium phosphates, natural aluminium calcium phosphate and phosphatic chalk
210.	251512	Crude or roughly trimmed marble
211.	251520	Merely cut into blocks, slabs in rectangular or other shapes
212.	252210	Other calcareous monumental or building tone, Alabaster
213.	253090	Quick Lime
214.	271000	Other mineral substances not elsewhere specified or included
215.	271019	Naphtha
216.	271111	Aviation turbine fuel and fuel oil
217.	280920	LPG
218.	281410	Phosphoric Acid & Polyphosphoric acids
219.	350691	Anhydrous Ammonia
220.	360500	Adhesive based on rubber / plastic
221.	380610	Matches / safety / matches
222.	381220	Gum
223.	400130	Plasticisers
224.	400300	Balata, gutta-percha, guayule, chicle and similar natural gums
225.	400400	Reclaimed rubber in primary forms or in plates, sheets or strip
226.	400510	Waste, parings and scrap of rubber (other than hard rubber) and powder and granules
227.	400520	Compound rubber, unvulcanised, in primary forms or in plates, sheets or strips: compounded with carbon black or silica
228.	400591	Solutions; dispersions other than those of sub heading No. 4005.10
229.	401210	Plates, sheets and strip
230.	401220	Retreaded tyres
231.	401290	Used pneumatic tyres
232.	401610	Other
233.	401692	Other articles of vulcanised rubber other than rubber, of cellular rubber
234.	401700	Erasers
235.	460110	Hard rubber (for example, ebonite) in all forms, including wastes and scrap; articles of hard rubber
236.	460120	Plaits and similar products of plaiting materials, whether or not assembles into strips.
237.	460191	Mats, matting and screens of vegetable materials.
238.	460199	Of vegetable materials
239.	460210	Other
240.	460290	Basket work, wicker work and other articles, made directly to shape from plaiting materials or made ups from goods of heading No. 46.01; Articles of loofah-of vegetable materials
241.	480300	Other
242.	480910	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
243.	481110	Carbon or similar copying papers
244.	481121	Tarred, bituminised or asphalted paper and paperboard
245.	481129	Gummed or adhesive paper and paperboard: self-adhesive
246.	481710	Other
247.	481720	Envelopes
248.	481730	Letter cards, plain postcards and correspondence cards
249.	482110	Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
250.	482190	Paper or paperboard labels of all kinds, whether or not printed – Other labels
251.	482360	Trays, dishes, plates and the like, of paper or paperboard
252.	500200	Raw silk (not thrown)
253.	500310	Not carded or combed
254.	500390	Other
255.	500400	Silk yarn (other than yarn spun from silk waste) not put up for retail sale
256.	500500	Yarn spun from silk waste, not put up for retail sale
257.	500600	Silk yarn and yarn spun from silk, not put up for retail sale;
258.	500710	Silk worm gut
259.	500720	Fabrics of noil silk
260.	500790	Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk
261.	720211	Other fabrics
262.	720219	Containing by weight more than 2% of carbon
263.	720230	Other – Ferro Silicon
264.	720241	Ferro-silico-manganese-ferro-chromium
265.	720249	Containing by weight more than 4% of carbon
266.	720250	Other
267.	720260	Ferro-silico-chromium
268.	720270	Ferro-nickel
269.	720280	Ferro-molybdenum
270.	720291	Ferro-tungsten and ferro-silico-tungsten-other
271.	720292	Ferro-titanium and ferro-silicon-titanium
272.	720293	Ferro-vanadium
273.	720299	Ferro-niobium
274.	720410	Other
275.	720421	Waste and scrap of cast iron/alloy steel
776.	720429	Waste and scrap of stainless steel
277.	720430	Other ferrous waste and scrap
278.	720441	Waste and scrap of tinned iron/steel
279.	720449	Other waste and scrap (turnings, shavings, chips, milling waste, saw dust, fillings, trimmings & stampings)
280.	720450	Other waste and scrap
281.	720918	Remelting scrap ingots
282.	721928	Of a thickness of less than 0.5mm
283.	721030	Of a thickness of less than 0.5mm
284.	721041	Electrolytically plated or coated with zinc
285.	721049	Corrugated
286.	721061	Other
287.	721070	Plated or coated with aluminium-zinc alloys
288.	721220	Painted, varnished or coated with plastics
289.	721230	Electrolytically plated or coated with zinc
290.	721240	Otherwise plated or coated with zinc
291.	721250	Painted, varnished or coated with plastics
292.	721499	Otherwise plated or coated
293.	722720	Other
294.	722220	Plated or coated with zinc
295.	722240	Bars and rods, not further worked than cold-formed or cold –finished
296.	722710	Angles, shapes and sections
297.	722720	Of high speed steel
298.	722790	Of silico-manganese steel
299.	722810	Other
300.	722820	Bars and rods, of high speed steel
301.	722830	Bars and rods, of silico-manganese steel
302.	722840	Other bars and rods, not further worked than hot-rolled, hot-drawn or
303.	722850	Other bars rods, not further worked than forged
304.	722860	Other bars and rods, not further worked than cold-formed or cold-finished
305.	722870	Other bars and rods
306.	722880	Angles, shapes and sections
307.	740311	Hollow drill bars and rods
308.	740312	Copper cathodes and sections of cathodes
309.	740313	Copper wire bars
310.	740400	Copper billets
311.	740710	Copper waste and scrap
312.	740811	Copper bars, rods and profiles
313.	740819	Refined copper wires of 36adia sectional area exceeding 6mm
314.	760200	Other refined copper wire
315.	760810	Aluminium waste and scrap
316.	780200	Tubes and pipes of non-alloyed aluminium
317.	841430	Lead waste and scrap
318.	841821	Compressors used in refrigerating equipment
319.	842810	Compression-type refrigerators, household
320.	845011	Lifts and skip hoists
321.	870110	Fully automatic domestic and laundry washing machine
322.	870120	Pedestrian controlled tractors
323.	870130	Road tractors for semi-trailers
324.	870190	Track-laying tractors: garden tractors
325.	890590	Others
326.		Other vessels, fire floats etc.

SIXTEENTH SCHEDULE

[Regulation 69I]

[Sixteenth Sch ins by reg 3 of SI 80 of 2012.]

RULES OF ORIGIN FOR GOODS UNDER THE DUTY FREE PREFERENCE SCHEME GRANTED BY THE GOVERNMENT OF INDIA TO THE LEAST DEVELOPED COUNTRIES

Title

These Rules may be cited as the Rules for determination of the origin of products for the purposes of availing tariff preferences under the duty free preference scheme granted by the Government of India to the Least Developed Countries, DFTPI LDC Scheme.

Rule 1: Determination of Origin

1.1 A product shall be deemed to be originating in the beneficiary country where the conditions specified in these Rules are complied with in relation to such product to the satisfaction of the Government Authority.

1.2 Certificate of Origin of the beneficiary country authorised to issue the DFTPI-LDC.

Rule 2: Claim at the time of importation

An importer of a product shall, at the time of importation—

(a) That the product is the produce or manufacture of the beneficiary country from where the product is imported and such product is eligible for tariff preferences; and

(b) produce the evidence specified in these Rules.

Rule 3: Originating products

Products covered by the DFTPILDC Scheme, imported into India, which are consigned directly within the meaning of rule 7 shall be eligible for tariff preferences if they conform to the origin requirements under rule 4 or rule 5.

Rule 4: Products wholly produced or obtained

For the purposes of rule 3, the following products shall be considered as conforming to origin requirements if they are wholly produced or obtained in the exporting beneficiary country—

(a) raw or mineral products, including minerals fuels, lubricants and related materials as well as mineral or metal ores extracted from its territory;

(b) plant and plant products, including agriculture, vegetable and forestry products grown or harvested there;

(d) products obtained from animals referred to in clause (c);

(e) products obtained by hunting, trapping, fishing or aquaculture conducted there;

(f) products of sea fishing and other marine products taken from outside its territorial waters and Exclusive Economic Zone (EEZ) by vessels registered and flying the flag of the beneficiary country;

(g) products processed or made on board its factory ships exclusively from products referred to in clause (f);

(h) scrap and waste derived from manufacturing or processing operations conducted there and fit only for disposal or for the recovery of raw materials;

(i) used articles collected there which can no longer perform their original purpose nor are capable of being restored or repaired and which are fit only for disposal or for the recovery of parts or raw materials.

(j) Products taken from the seabed, subsoil or ocean floor thereof beyond its territory, provided the beneficiary country has the rights to exploit that sea bed, subsoil or ocean floor thereof in accordance with the provisions of the UNCLOS;

(k) Products produced there exclusively from the products referred to in clauses (a) to (j) above.

Rule 5: Products not wholly produced or obtained

5.1 For the purposes of rule 3, and subject to rule 6, products not wholly produced or obtained shall be considered as originating in the exporting beneficiary country if they fulfil the following conditions:

(a) the total value of the non originating materials, parts, or produce used in manufacture of the export product does not exceed 70% of the f.o.b value of the product so produced or obtained (i.e. the local value added content in the beneficiary country is at least 30%);

(b) the product so produced or obtained is classified in a Heading, (at 4 digit level of the Harmonised System) which is different from those in which all the non originating materials used in its manufacture are classified (CTH or Change in Tariff Heading Rule); and

5.2 For the purposes of calculating the local value added content, the following formula shall be applied.

Local Value Added Content (X %) =

FOB Price Value of non-originating

Materials

X 100

FOB Price

(In order for a product to qualify as originating X…30%);

5.3. The value of the non originating materials, parts or produce or of undetermined origin shall be—

(a) the CIF value at the time of importation of the materials, parts or produce where this can be proven; or

(b) the earliest ascertainable price paid for the materials, parts or produce of undetermined origin in the territory of the exporting beneficiary country.

5.4 If in the manufacturing of the final product, the originating material from India is used as input, the value of such input shall be included in the calculation of the local value added content as it would be deemed to be originating from the exporting beneficiary country.

Rule 6: Insufficient Operations

The following operations shall be considered insufficient working or processing to confer the originating status:

(a) Operation to ensure the preservation of products in good condition during transport and storage, such as drying, freezing, keeping in brine, ventilation, spreading out, damaged parts and like operations;

(b) Simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching including the making up of sets of articles, washing, painting or cutting;

(d) Simple cutting, slicing and repacking or placing in bottles, flasks, bags or boxes, fixing on cards or boards, and all other simple packing operations;

(e) Affixing of marks, labels or other like distinguishing signs on products or their packaging;

(f) Simple mixing of products whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in these Rules to enable them to be considered as originating products;

(g) Simple assembly of parts of products to constitute a complete product or disassembly of products into parts or packing thereof;

(h) Slaughter of animals;

(i) Mere dilution or mixing of products with water or another substance that does not materially alter the characteristics of the products so obtained; and

(j) A combination of two or more operations referred to in paragraphs (a) to (i).

Rule 7: Direct consignment

Products, in respect of which tariff preferences are claimed, shall be considered as directly consigned from the exporting beneficiary country—

(a) If the products are transported without passing through the territory of any other country; or

(b) If the products are transported and transport involves transited through one or more intermediate countries with or without transhipment or temporary storage in such countries.

Provided that—

(i) their transit entry is justified for geographical reasons or by considerations related exclusively to transport requirements;

(ii) the products have not entered into trade or consumption in the country of transit;

(iii) the products have not undergone any operation other than unloading and reloading or any operation required to keep them in good condition; and

(iv) the product have remained under the customs control in the country of transit.

Rule 8: Treatment of packing

8.1. The packages and packing materials, cases or containers presented with the product for retail sale, when classified together with the packaged products, according to general rule 5 of the Harmonised System-

(a) shall not be taken into account for considering whether packages and packing materials, cases or containers fulfil the criterion corresponding to a change of tariff classification of the products; and

(b) if the product is subject to an ad valorem percentage criterion, the value of the packages and packing materials, cases or container for retail sale shall be taken into account in its origin assessment, where they are treated as being one for customs purposes with the products in question; and

8.2 The containers and packing materials exclusively used for the transport of a product shall not be taken into account for determining the origin of any products.

Rule 9: Certificate of Origin

Products eligible for preferential concessions shall be supported by a prescribed DFTPILDC Certificate of Origin issued by a Government authority designated by the exporting beneficiary country and notified to the Government of India in accordance with the prescribed operation certification procedures.

Rule 10: Mutual Co-operation

The beneficiary countries shall co-operate with the Government of India in order to specify the origin of inputs in the certificate of origin after carrying necessary verification of the declaration made by the exporter and assist the Government of India in post-importation verification, should a request for the same is made.

Rule 11: Review and Modification

These Rules and the operational certification procedures may be reviewed and modified by the Government of India as and when considered necessary.

SEVENTEENTH SCHEDULE

[Regulation 69J]

[Seventeenth Sch ins by reg 3 of SI 80 of 2012.]

DFTPI-LDC1

[Regulation 69J(2)]

CERTIFICATE OF ORIGIN

1. Goods consigned from (Exporters’ name, address, country)	Reference No. DFTPI-LDC Scheme (Combined declaration and certificate) Issued in……………………………(Country) (See notes overleaf)
2. Goods consigned to (consignee’s name, address, country)	4. For official use
5. HS Code	6. Marks and numbers of packages	7. Number and kind of packages: description of goods	8. Origin criterion (see notes overleaf)	9. Gross weight or other quantity	10. Number and date of invoice
11. Declaration by the Exporter The undersigned hereby declares that the above details and statements are correct. That all the goods were produced in ……………………………………. (Country) and that they comply with the origin requirements specified for those goods in the DFTPI-LDC Scheme. ……………………………………. (Importing Country) ……………………………………. Place and date, signature of the authorised signatory	12. Certificate: It is hereby certified on the basis of control carried out that the declaration by the exporter is correct. ………………………………………Place and date, signature and stamp of certifying authority

EIGHTEENTH SCHEDULE

[Regulation 69N]

[Eighteenth Sch ins by reg 4 of SI 74 of 2018.]

PRODUCT LIST

(IMPORTS FROM ANGOLA INTO ZAMBIA)

HS Chapter	Product Description
04	Dairy produce; birds, eggs, natural honey; edible products of animal origin, not elsewhere specified or included
09	Coffee, tea, mate and spices
11	Products of the milling industry; malt; starches; Inulin; wheat gluten
17	Sugars and sugar confectionery
21	Miscellaneous edible preparations
22	Beverages, spirits and vinegar
25	Salt; sulphur; earths and stone; plastering materials, lime and cement
26	Ores, slag and ash
27	Mineral fuels, mineral oils and products of their distillation; [bituminous substances; mineral waxes]
28	Inorganic chemicals; organic or inorganic compounds of precious metals, [of rare-earth metals, of radioactive elements or of isotopes]
30	Pharmaceutical products
33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations
38	Miscellaneous chemical products
40	Rubber and articles thereof
42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
44	Wood and articles of wood; wood charcoal
52	Cotton
56	Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and articles thereof
63	Other made up textile articles; sets; worn clothing and worn textile articles; rags
68	Articles of stone, plaster, cement, asbestos, mica or similar materials
70	Glass and glassware
71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals, and articles thereof; imitation jewellery; coin
72	Iron and steel
73	Articles of iron or steel
74	Copper and articles thereof
75	Nickel and articles thereof
76	Aluminum and articles thereof
78	Lead and articles thereof
79	Zinc and articles thereof
82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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
86	Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds
87	Vehicles, other than railway or tramway rolling-stock, and parts and accessories thereof
88	Aircraft, spacecraft and parts thereof
89	Ships, boats and floating structures
90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
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 like; prefabricated buildings
95	Toys, games and sports requisites; parts or accessories thereof
96	Miscellaneous manufactured articles
99	Goods for special uses; goods subject to certain conditions or limitations

NINETEENTH SCHEDULE

[Regulation 69P]

[Nineteenth Sch ins by reg 4 of SI 74 of 2018.]

(ZAMBIA EXPORTS INTO ANGOLA)

Code	Product Description
01	Live animals
02	Meat and edible meat offal
03	Fish and crustaceans, molluscs and other aquatic invertebrates
04	Dairy produce; birds, eggs, natural honey; edible products of animal origin, not elsewhere specified or included
05	Products of animal origin, not elsewhere specified or included
06	Live trees and other plants; bulbs, roots and the like; cut flowers ornamental foliage
07	Edible vegetables and certain roots and tubers
08	Edible fruit and nuts; peel of citrus fruit or melons
09	Coffee, tea, mate and spices
10	Cereals
11	Products of the milling Industry; malt; starches; Inulin; wheat gluten
12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
13	Lac; gums, resins and other vegetable saps and extracts
14	Vegetables plaiting materials; vegetable products not elsewhere specified or included
15	Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
16	Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
17	Sugars and sugar confectionery
18	Cocoa and coco preparations
19	Preparations of cereals, flour, starch or milk; pastrycooks’ products
20	Preparations of vegetables, fruit, nuts or other parts of plants
21	Miscellaneous edible preparations
22	Beverages, spirits and vinegar
24	Tobacco and manufactured tobacco substitutes
25	Salt; sulphur; earths and stone; plastering materials, lime and cement
26	Ores, slag and ash
27	Mineral fuels, mineral oils and products of their distillation; [bituminous substances; mineral waxes]
28	Inorganic chemicals; organic or inorganic compounds of precious metals, [of rare-earth metals, of radioactive elements or of isotopes]
29	Organic chemicals
30	Pharmaceutical products
31	Fertilisers
32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations
34	Soap, organic surface-active agents, washing preparations, lubricating 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
35	Albuminoidal substances; modified starches; glues; enzymes notes
36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
39	Plastics and articles thereof
40	Rubber and articles thereof
42	Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
43	Furskins and artificial fur; manufactures thereof
44	Wood and articles of wood; wood charcoal
47	Pulp of wood or other fibrous cellulosic material; recovered
48	Paper and paperboard; articles of paper pulp, of paper or paperboard
49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
50	Silk
51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric
52	Cotton
53	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
54	Man-made filaments; strip and the like of man-made textile materials
55	Man-made staple fibres
56	Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and articles thereof
57	Carpets and other textile floor coverings
58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimming; embroidery
59	Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
60	Knitted or crocheted fabrics
61	Articles of apparel and clothing accessories, knitted or crocheted
62	Articles of apparel and clothing accessories, not knitted or crocheted
63	Other made up textile articles; sets; worn clothing and worn textile articles; rags
64	Footwear, gaiters and the like; parts of such articles
65	Headgear and parts thereof
66	Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
68	Articles of stone, plaster, cement, asbestos, mica or similar materials
69	Ceramic products
70	Glass and glassware
71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals, and articles thereof; imitation jewellery; coin
72	Iron and steel
73	Articles of iron or steel
74	Copper and articles thereof
75	Nickel and articles thereof
76	Aluminium and articles thereof
78	Lead and articles thereof
79	Zinc and articles thereof
80	Tin and articles thereof
81	Other base metals; cermets; articles thereof
82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
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
86	Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds
87	Vehicles, other than railway or tramway rolling-stock, and parts and accessories thereof
88	Aircraft, spacecraft and parts thereof
90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
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 like; prefabricated buildings
96	Miscellaneous manufactured articles
99	Goods for special uses; goods subject to certain conditions or limitations

TWENTIETH SCHEDULE

[Regulations 69U and 69X]

[Twentieth Sch ins by reg 4 of SI 74 of 2018.]

GOODS TO BE TRADED BETWEEN THE DEMOCRATIC REPUBLIC OF CONGO AND THE REPUBLIC OF ZAMBIA

Number	HS Code	Description of Goods
1	0101	Live horses, asses, mules and hinnies
		– Horses:
	0101.29.00	— Other
	0102	Live bovine animals
		– Cattle:
		— Pure-bred breeding animals:
2	0102.21.10	— Bulls
3	0102.21.20	— Cows and Calves
		— Other:
4	0102.29.10	— Bulls
5	0102.29.20	— Cows and Calves
		— Buffalo:
		— Pure-bred breeding animals:
6	0102.31.10	— Bulls
7	0102.31.20	— Cows and Calves
	0103	Live swine.
8	0103.10.00	– Pure-bred breeding animals – Other: — Weighing less than 50kg:
9	0103.91.10	— For slaughter
10	0103.91.90	— Other — Weighing less than 50 kg:
11	0103.92.10	— For slaughter
	0104	Live sheep and goats. – Sheep
12	0104.10.10	— For slaughter — Other:
13	0104.10.21	—- Ewes and lambs
14	0104.10.22	—- Rams – Goats
15	0104.20.10	— For slaughter
16	0104.20.20	— Other
	0105	Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. – Weighing not more than 185g:
17	0105.11.00	— Fowls of the species Gallus domesticus
18	0105.12.00	— Turkeys
19	0105.13.00	— Ducks
20	0105.14.00	–Geese
21	0105.15.00	-Guinea fowls – other
22	0105.94.00	— Fowls of the species Gallus domesticus
23	0105.99.00	— Other
	0201	Meat of bovine animals, fresh or chilled.
24	0201.10.00	— Carcasses and half carcasses (Meat of bovine animals, fresh or chilled)
25	0201.20.00	– Other cuts with bone in:
26	0201.30.00	– Meat of bovine animals, fresh or chilled: Boneless
	0202	Meat of bovine animals, frozen.
27	0202.10.00	– Carcasses and half-carcasses (Meat of bovine animals, frozen)
28	0202.20.00	-Meat of bovine animals, frozen: Other cuts with bone in
29	0202.30.00	– Boneless
	0203	Meat of swine, fresh, chilled or frozen – Fresh or chilled:
30	0203.11.00	— Carcasses and half-carcasses
31	0203.12.00	— Hams, shoulders and cuts thereof.
32	0203.19.00	— Other – Frozen:
33	0203.21.00	— Carcasses and half carcasses
34	0203.22.00	— Hams, shoulders and cuts thereof, with bone in
35	0203.29.00	— Other
	0204	Meat of sheep or goats, fresh, chilled or frozen
36	0204.10.00	– Carcasses and half carcasses of lamb, fresh or chilled – Other meat of sheep, fresh or chilled;
37	0204.21.00	— Carcasses and half-carcasses
38	0204.22.00	— Other cuts with bone in
39	0204.23.00	— Boneless
40	0204.30.00	– Carcasses and half-carcasses of lamb, frozen – Other meat of sheep, frozen:
41	0204.41.00	— Carcasses and half carcasses
42	0204.42.00	— Other cuts with bone in
43	0204.43.00	— Boneless
44	0204.50.00	– Meat of goats
	0206	Edible offal of bovine animals, swine. Sheep, goats, horses, asses, mule or hinnies, fresh, chilled or frozen.
45	0206.10.00	– Of bovine animals, fresh or chilled – Of bovine animals, frozen:
46	0206.21.00	–Tongues
47	0206.22.00	— Livers
48	0206.29.00	— Other
49	0206.30.00	– Of swine, fresh or chilled – Of swine, frozen:
50	0206.41.00	— Livers
51	0206.49,00	— Other – Other, fresh or chilled:
52	0206.80.10	— Of sheep or goats – Other, frozen:
53	0206.90.10	— Of sheep or goats
54	0206.90.90	— Other
	0207	Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen – Of fowls of the species Gallus domesticus:
55	0207.11.00	— Not cut in pieces fresh or chilled
56	0207.12.00	— Not cut in piece, frozen
57	0207.13.00	— Cuts and offal, fresh or chilled
58	0207.14.00	— Cuts and offal, frozen
		– Of turkeys:
59	0207.24.00	— Not cut in pieces, fresh, or chilled
60	0207.25.00	— Not cut in pieces, frozen
61	0207.26.00	— Cuts and offal, fresh or chilled
62	0207.27.00	— Cuts and offal, frozen – Of ducks:
63	0207.41.00	— Not cut in pieces, fresh or chilled
64	0207.42.00	— Not cut in pieces, frozen – Of geese:
65	0207.51.00	— Not cut in pieces, fresh or chilled
66	0207.52.00	Not cut in pieces, frozen
67	0207.60.00	– Of guinea fowls
	0208	Other meat and edible meat offal, fresh, chilled or frozen.
68	0208.90.00	– Other
	0209	Pig fat, free of lean meal, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked:
69	0209.90.00	– Other
	0210	Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal. – Meat of Swine:
70	0210.11.00	— Hams, shoulders and cuts thereof, with bone in
	0302	Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 – Fish of the families Bregmacerotidae, Euclichthyidae Gadidae, Macrouridae, Mclanonidac, Merlucciidae, Moridae and Muraenolepididae,excluding edible fish offal of subheading 0302.91 to 0302.99:
71	0302.54.00	— Hake (Merluccius spp., Urophycis spp.)
	0303	Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 – Salmonidae, excluding edible offal of subheading 0302.91 to 0302.99:
72	0303.14.00	— Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguobonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
	0304	Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: – Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius., spp., Ctenopharyngodon Idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon Piceus), Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Magalobrama spp. eels (Anguilla spp.), Nile Perch (Lates niloticus) and Snakeheads (Channa spp.):
73	0304.31.00	— Tilapias (Oreochromis spp.)
	0305	Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
74	0305.59.00	– Dried fish, whether or not salted but not smoked: — Other
	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%:
75	0401.10.10	— Milk
76	0401.10.20	— Cream
	0402	Milk and cream, concentrated or containing added sugar or other sweetening matter. – In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: — Not containing added sugar or other sweetening matter:
77	0402.21.10	— Specially prepared for infants
78	0402.21.20	— Cream (powdered only)
79	0402.21.30	— Powdered milk, when imported in bulk for further processing
80	0402.21.90	— Other
	0403	Buttermilk, curdled milk and cream, yoghurt, 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
81	0403.10.00	-Yoghurt
	0405	Butter and other fats and oils derived from milk; dairy spreads
82	0405.10.00	-Butter
	0406	Cheese and curd
83	0406.10.00	– Fresh (unripened or uncured) cheese, including whey cheese and curd
	0407	Birds’ eggs, in shell, fresh, preserved or cooked. – Fertilised eggs for incubation:
84	0407.11.00	— Of fowls of the species Gallus domesticus – Other fresh eggs:
85	0407.21.00	— Of fowls of the species Gallus domesticus
86	0409.00.00	Natural honey
87	0410.00.00	Edible products of animal origin, not elsewhere specified or included Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12
88	0601.10.00	– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
89	0601.20.00	– Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots
	0603	Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared – Fresh:
90	0603.11.00	– Roses
91	0603.12.00	— Carnations
92	0603.13.00	– Orchids
93	0603.14.00	— Chrysanthemums
94	0603.15.00	— lilies (Iilium spp)
95	0603.19.00	— Other
	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
96	0604.20.00	Fresh
97	0604.90.00	– Other
	0701	Potatoes, fresh or chilled
98	0701.10.00	– Seed
99	0702.00.00	Tomatoes, fresh or chilled
	0703	Onions, shallots, garlic, Seeks and other alliaceous vegetables, fresh or chilled
100	0703.10.00	– Onions and shallots
	0706	Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
101	0706.10.00	– Carrots and turnips
	0707
102	707.00.00	Cucumbers and gherkins, fresh or chilled
	0708	Leguminous vegetables, shelled or unshelled, fresh or chilled
103	0708.10.00	– Peas (Pisum sativum)
	0709	Other vegetables, fresh or chilled
104	0709.20.00	– Asparagus
105	0709.40.00	– Celery other than celeriac
	0710	Vegetables (uncooked or cooked by steaming or boiling in water) frozen
106	0710.10.00	– Potatoes
	0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but Unsuitable in that state for immediate consumption.
107	0711.20.00	– Olives
108	0711.90.00	– Other vegetables; mixtures of vegetables
	0712	Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared – Onions:
109	0712.20.10	— in bulk
110	0712.20.90	— other
	0713	Dried leguminous vegetables, Shelled, whether or not Skinned or Split – Peas (pisum sativum):
111	0713.10.10	— Seeds for planting or sowing only
112	0713.10.90	— Other – Chick Peas (garbanzos):
113	0713.20.10	— Seeds for planting or sowing only
114	0713.20.90	— Other – Beans (Vigna spp.., Phascolus spp.): — Beans of spices, Vigna mungo (L.) Hepper or Vigna Radiata (L.) Wilczek:
115	0713.31.10	— Seeds for plating or sowing only
116	0713.31.90	— Other — Small red (adzuki) Beans (Phaseolus or Vigna Angularist):
117	0713.32.10	— Seeds for planting or sowing only
118	0713.32.90	— Other — Kidney beans, Including white pea beans (Phaseolus Vulgaris):
119	0713.33.10	– Seeds for planting or sewing only
120	0713.33.90	— Other — Bambara beans (Vigna Subterranean or Voandzela Subterranean):
121	0713.34.10	— of a kind used for sowing
122	0713.34.90	— Other — Cow peas (Viunquiculata):
123	0713.35.90	— of a kind used for sowing
124	0713.35.10	— Other – Other:
125	0713.39.10	— Seeds for planting or sowing only
126	0713.39.90	— Other – Lentils:
127	0713.40.10	— Seeds for planting or sowing only
128	0713.40.90	— Other – Broad beans (Vida Faba Var.Major) and horse beans (Vicia faba var.equina, vicia faba var minor):
129	0713.50.10	— Seeds for planting or sowing only
130	0713.50.90	— Other – Pigeon peas (Cajanus cajan)
131	0713.60.10	— Seeds for planting or sowing only
132	0713.60.90	— Other – Other:
133	0713.90.10	— Seeds for planting or sowing only
134	0713.90.90	— other
	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 – Sweet potatoes:
135	0714.20.10	— fresh or chilled
136	0714.20.90	— other
	0801	Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: – Coconut
137	0801.11.00	– Desiccated – Brazil nuts: – shelled:
138	0801.22.90	— Other — Cashew nuts: — In shells:
139	0801.31.10	— Dried
140	0801.31.90	— Other
	0802	Other nuts, fresh or dried, whether or not shelled or peeled
		– Pistachios: — shelled:
141	0802.52.90	— Other – Macadamia nuts: — In shells:
142	0802.61.10	— Dried
143	0802.61.90	— Other
	0804	Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: – Pineapples:
144	0804.30.10	— Fresh
145	0804.30.20	— Dried
	0805	Citrus fruit, fresh or dried: – Oranges:
146	0805.10.10	— fresh
147	0805.10.20	— Dried
	0806	Grapes, fresh or dried:
148	0806.10.00	– Fresh
149	0806.20.00	– Dried
	0808	Apples, pears and quinces, fresh
150	0808.10.00	– Apples
	0809	Apricots, cherries, peaches (including nectarines), plums and sloes, fresh – cherries:
151	0809.29.00	— Other
	0810	Other fruit, fresh
152	0810.90.00	– Other
	0811	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
153	0811.90.00	– Other
	0812	Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in Sulphur water or in other preservative solution), but unsuitable in that state for immediate consumption
154	0812.90.00	– Other
	0813	Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruit of this chapter.
155	0813.50.00	– Mixtures of nuts or dried fruits of this Chapter
	0901	Coffee, Whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion — Decaffeinated:
156	0901.12.10	— in bulk
157	0901.12.20	— not in bulk
	0902	Tea, whether or not flavoured
158	0902.10.00	– Green tea (not fermented) in immediate packings of a content not exceeding 3 kg
	0904	Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta: – pepper:
159	0904.11.00	— Neither crushed nor ground
	0905	Vanilla.
160	0905.10.00	– Neither crushed nor ground
161	0905.20.00	– Crushed or ground
	0906	Cinnamon and cinnamon-tree flowers – Neither crushed nor ground:
162	0906.11.00	— Cinnamon (Cinnamomum Zeylanicum blume)
163	0906.19.00	– Other
164	0906.20.00	– Crushed or ground
	0907	Cloves (whole fruit, cloves and stems).
165	0907.10.00	– Neither crushed nor ground
166	0907.20.00	– Crushed or ground
	0908	Nutmeg, mace and cardamoms. – Nutmeg:
167	0908.11.00	— Neither crushed nor ground – Mace:
168	0908.12.00	— Crushed or ground
169	0908.21.00	— Neither crushed nor ground
170	0908.22.00	— Crushed or ground
		— Cardamoms
171	0908.31.00	— Neither crushed nor ground
172	0908.32.00	— Crushed or ground
	0909	Seeds of anise, badian, fennel, coriander, cumin or caraway, Juniper berries. – Seeds of coriander:
173	0909.21.00	— Neither crushed nor ground
174	0909.22.00	— Crushed or ground – Seeds of cumin:
175	0909.31.00	— Neither crushed nor ground
176	0909.32.00	— Crushed or ground – Seeds of anise or badian, caraway Or fennel; juniper berries
177	0909.61.00	— Neither crushed nor ground
178	0909.62.00	— Crushed or ground
	0910	Ginger, saffron turmeric (curcuma), thyme, bay leaves, curry and other spices. – Ginger:
179	0910.11.00	— Neither crushed nor ground
180	0910.12.00	— Crushed or ground
181	0910.20.00	– Saffron
182	0910.30.00	– Turmeric (curcuma) – Other spices:
183	0910.91.00	— Mixtures referred to in Note 1 (b) to this Chapter
	1001	Wheat and Meslin
184	1001.19.00	– Durum wheat:–Other
	1003	Barley
185	1003.10.10	— Seed
186	1003.10.90	— Other
	1004	Oats
187	1004.90.00	– Other
	1005	Maize (corn)
188	1005.10.00	– Seed
	1006	Rice
189	1006.10.00	– Rice in the husk (Paddy or rough)
	1008	Buckwheat, millet and canary seeds; Other cereals
190	1008.90.00	– other cereals
191	1101.00.00	Wheat or Meslin flour
	1102	Cereal flours other than of wheat or meslin
192	1102.20.00	– Maize (corn) flour
	1103	Cereal groats, meal and pellets – Groats and meal:
193	1103.11.00	— Of wheat
	1104	Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice or heading 10.06; germ of cereals, whole, rolled, flaked or ground. – Other worked grains (for example hulled, pearled, sliced or kibbled):
194	1104.22.00	— Of oats
	1105	Flour, meal, powder, flakes, granules, pellets of potatoes
195	1105.10.00	– Flour, Meal and Powder
	1106	Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or roots or tubers of heading 07.14, or of the products of chapter 8
196	1106.10.00	– Of the dried leguminous vegetables of heading 07.13
	1107	Malt, whether or not roasted – Not roasted:
197	1107.10.10	— Malted barley
	1108	Starches; inulin – Starches:
198	1108.19.00	— Other starches
199	1109.00.00	Wheat gluten, whether or not dried
	1208	Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
200	1208.10.00	– Of soya beans
201	1208.90.00	– Other
	1209	Seeds, fruits and spores, of a kind used for sowing
202	1209.30.00	– Seeds of herbaceous plants cultivated principally for their flowers
		– Other:
203	12.09.91.00	— Vegetable Seeds
204	1209.99.00	– Other
	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.
205	1211.90.00	– Other
206	1213.00.00	Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.
	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.
207	1214.90.00	– Other
	1301	Lac; Natural gums, resins, gum-resins and oleoresins (for example belsams)
208	1301.90.00	– Other
	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
209	1302.32.00	— Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
	1507	Soya-bean oil and its fractions, whether or not refined, but not chemically modified
210	1507.90.00	– Other
	1508	Groundnut oil and its fractions, whether or not refined, but not chemically modified
211	1508.90.00	– Other
	1509	Olive oil and its fractions, whether or not refined, but not chemically modified chemically modified
212	1509.10.00	– Virgin
213	1510.00.00	Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09
	1511	Palm oil and its fractions, whether or not refined, but not chemically modified: – Other:
214	1511.90.10	— Palm stearin when imported in bulk for further processing
215	1511.90.20	— Palm olein when imported for further processing
216	1511.90.90	— other
	1512	Sun flower seeds, safflowers or cotton seed oil and their fractions, whether or not refined, but not chemically modified: – Sunflower seed or safflowers oil and their fractions thereof:
217	1512.11.00	— Crude oil
	1513	Coconut (copra), palm kernel or babassu oil and their fractions, whether or not refined, but not chemically modified: – Coconut (copra) oil and its fractions:
218	1513.11.00	— Crude oil
219	1513.19.00	— Other
	1516	Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised whether or not refined, but not further prepared
220	1516.20.00	– Vegetable fats and oils and their fractions
	1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16
221	1517.10.00	– Margarine, excluding liquid margarine
222	1520.00.00	Glycerol, crude: glycerol waters and glycerol lyes
223	1601.00.00	Sausages and similar products, of meal, meat offal or blood; food preparations based on these products
	1602	Other prepared or preserved meat, meat offal or blood
224	1602.20.00	– of liver of any animal
225	1603.00.00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
	1604	Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs – Fish, whole or in pieces but not minced:
226	1604.13.00	— Sardines, sardinella and brisling or sprats
	1701	Cane or beet sugar and chemically pure sucrose, in solid form – Raw sugar not containing added flavouring or colouring matter:
227	1701.13.00	— Cane sugar specified in subheading Note 2 to this chapter
228	1701.14.00	— Other Cane sugar – Other:
229	1701.99.00	— Other
	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
230	1702.20.00	– Maple sugar and maple syrup
	1703	Molasses resulting from the extraction or refining of sugar
231	1703.10.00	– Cane molasses
	1704	Sugar confectionery (Including white chocolate) not containing cocoa
232	1704.10.00	-Chewing gum, whether or not sugar-coated
233	1704.90.00	– other
234	1801.00.00	Cocoa beans, whole or broken raw or roasted
	1805	Cocoa powder, not containing added sugar or other sweetening matter
235	1805.00.10	— in bulk
236	1805.00.20	— not in bulk
	1806	Chocolate and other food preparations containing cocoa
237	1806.10.00	– Cocoa powder, containing added sugar or other sweetening matter – Other:
238	1806.90.90	— Other
	1901	Malt extract; food preparations of flour, groats, meal, starch, 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 preparation of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
239	1901.10.00	– Preparations suitable for infants or young children, put up for retail sale
	1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni: couscous, whether or not prepared
240	1902.19.00	– Uncooked pasta, not stuffed or otherwise prepared–Other
	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
241	1904.10.00	– Prepared foods obtained by the swelling or roasting of cereals or cereal products
242	1904.20.00	– Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
	1905	Breads, 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 – Sweet biscuits; waffles and wafers:
243	1905.31.00	— Sweet biscuits
	2001	Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acids
244	2001.90.00	– Other
	2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acids
245	2002.10.00	– Tomatoes, whole or in pieces
	2003	Mushrooms and traffics prepared or preserved otherwise than by vinegar or acetic acids
246	2003.10.00	– Mushrooms of the genus agaricus
	2004	Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen other than products of heading 20.06
247	2004.90.00	– Other vegetables and mixtures of vegetables
	2005	Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen other than products of heading 20.06
248	2005.20.00	– Potatoes
249	2006.00.00	Vegetable, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)
	2007	Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut paste, obtained by cooking whether or not containing added sugar or other sweetening matter
250	2007.10.00	– Homogenised preparations
	2008	Fruits, 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
251	2008.20.00	– Pineapples
	2009	Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter – Orange juice:
252	2009.12.00	— Not frozen; of a Brix value not exceeding 20
	2101	Extracts essences or concentrates, of coffee, tea or mate and preparations with a basis of these products or with the basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof – Extracts essences and concentrates, of coffee and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
253	2101.12.00	— Preparations with a basis of extracts, essences or concentrates or with a basis of coffee
	2103	Sauces and preparations therefor; mixed condiments and mix with seasonings; mustard flour and meal and prepared mustard
254	2103.20.00	– Tomato ketchup and other tomato sauces
255	2103.90.00	– Other
	2104	Soups and broths and preparations therefor; homogenised composite food preparations – Soups and broths and preparations therefor:
256	2104.10.10	— in bulk
257	2104.10.20	— not in bulk
258	2105.00.00	Ice cream and other edible ice, whether or not, containing cocoa.
	2106	Food preparations not elsewhere specified or included – Protein concentrates and textured protein substances:
259	2106.10.10	— specially prepared for infants
260	2106.10.90	— other
	2203	Beer made from malt
263	2203.00.90	— Other, including ale, lager and stout
	2204	Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09
264	2204.10.00	– Sparkling wine
265	2204.30.00	– Other grape must with fermentation prevented or arrested by the addition of alcohol:
	2206
266	2206.00.00	Other fermented beverages (for example, cider, Perry, mead, sake); mixtures of fermented beverages and mixtures of fermented beverages and non- Alcoholic beverages, not elsewhere specified or included
	2207	Undenatured ethyl alcohol of an alcoholic strength by volume of 80% volume or higher; ethyl alcohol and other spirits, denatured, of any strength
267	2207.10.00	– Undenatured ethyl alcohol of an alcoholic strength by- volume of 80% vol or higher – ethyl alcohol and other spirits, denatured, of any strength:
268	2207.20.10	— Methylated spirits (that is, spirits, which have been rendered unportable in a manner approved by the Commissioner)
269	2207.20.90	-other
	2208	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs, and other spirituous beverages
270	2208.30.00	– Whiskies
271	2209.00.00	Vinegar and substitutes for Vinegar obtained from acetic acid
	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 – Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates:
272	2301.20.90	— Other
	2302	Bran, sharps and other residues whether or not in the form of pellets, derived from the sifting, milling or other working of cereals of leguminous plants
273	2302.10.00	– Of maize (corn)
274	2302.30.00	– Of wheat
276	2302.40.00	– Of other cereals
	2302.50.00	– Of leguminous plants
277	2304.00.00	Oil-cakes and other solid residues, whether or not ground or in the form of Pellets, resulting from the extraction of soya bean oil
	2306	Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils other than those of heading 23.04 or 23.05.
278	2306.10.00	– Of cotton seeds
279	2306.20.00	– Of linseed
280	2306.30.00	– Of sunflower seeds – Of rape or colza seeds:
281	2306.41.00	— Or low acid rape or colza seeds
282	2306.49.00	— Other
283	2306.50.00	– Of coconut or copra.
284	2306.60.00	– Of palm nuts or kernels
285	2306.90.00	– Other
	2309	Preparations of a kind used in animal feeding
286	2309.10.00	– Dog or cat food, put up for retail sale – Other:
287	2309.90.10	— Dog or cat food, and other pet foods not put up for retail sale
288	2309.90.20	— Animal feed supplement being premixes
289	2309.90.90	— Other
	2501	Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueours-solution or containing added anti-Caking or free flowing agents; sea water
290	2501.00.10	— in bulk
291	2503.00.00	Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal Sulphur
	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 or heading 25.15 or 25.16 whether or not heat treated
292	2517.41.00	— Of marble
293	2517.49.00	— Other
294	2521.00.00	Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement
	2522	Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading; 28.25
295	2522.10.00	– Quicklime
296	2522.30.00	– Hydraulic
	2523	Portland cement, aluminous cement (“ciment fondu”), slag cement, supersulphate cement and similar hydraulics cement whether or not coloured or in the form of clinkers
297	2523.10.00	– Cement Clinkers – Portland cement:
298	2523.29.00	— Other
	2701	Coal; briquettes, ovoids and similar solid fuels manufactured from coal – Coal, whether or not pulverised, but not agglomerated:
299	2701.11.00	— Anthracite
300	2701.19.00	— Other coal
	2704
301	2704.00.00	Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
	2707	Oils and other products of distillation of high temperature coal tar; similar products in which the weights of the aromatic constituents exceeds that of the non-aromatic constituents
302	2707.10.00	– Benzol (benzene)
303	27162716.00.00	Electrical energy
	2806	Hydrogen chloride (hydrochloric acid); chlorosulphuric acid – Hydrogen chloride (hydrochloric acid):
304	2806.10.20	— Not in bulk – Chlorosulphuric acid:
305	2806.20.20	— Not in bulk
	2808	Nitric acid; sulphonitric acids
306	2808.00.20	— Not in bulk
	2809	Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids, whether or not chemically defined – Diphosphorus pentaoxide:
307	2809.10.20	— Not in bulk
	2812	Halides and halide oxides of non-metals, – Chlorides and chloride oxides: — Carbonyl dichloride (phosgene);
308	2812.11.20	— Not in bulk — Phosphorous oxychloride:
309	2812.12.20	— Not in bulk — Phosphorous trichloride:
310	2812.13.20	— Not in bulk — Phosphorous pentachloride:
311	2812.14.20	— Not in bulk — Sulphur monochloride;
312	2812.15.20	— Not in bulk — Sulphur dichloride:
313	2812.16.20	— Not in bulk — Thionyl chloride:
314	2812.17.20	— Not in bulk — Other:
315	2812.19.20	— Not in bulk
	2813	Sulphides of non-metals; commercial phosphorus trisulphide. – Carbon disulphide:
316	2813.10.20	— Not in Bulk – Other:
317	2813.10.20	— Not in bulk
	2814	Ammonia, anhydrous or in aqueous solution. – Anhydrous ammonia:
318	2814.10.20	— Not in bulk
	2815	Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium – Sodium hydroxide (caustic soda): — Solid:
319	2815.11.20	— Not in bulk
	2819	Chromium oxides and hydroxides – Chromium Trioxide:
320	2819.10.20	— Not in bulk
	2833	Sulphates; alums; peroxosulphates (persulphates). – Sodium sulphates: — Other Sodium sulphates:
321	2833.19.10	— In bulk
322	2833.19.20	— Not in bulk
	2836	Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbonate – Disodium carbonate:
323	2836.20.10	— Foshe ash-used in industry — Crystals (washing soda):
324	2836.20.21	— In bulk
325	2836.20.22	— Not in bulk
	2853.	Phosphides, whether or not chemically defined, excluding ferrophosphorous; other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. – Cyanogen chloride (chlorcyan):
326	2853.10.10	— In bulk
327	2853.10.20	— Not in bulk – Other:
328	2853.90.10	— In bulk
329	2853.90.20	— Not in bulk
	2905	Acyclic alcohols and their halogenated sulphonated, nitrated or nitrosated derivatives. – Diols
330	2905.31.00	— Ethylene glycol (ethanediol)
	2918	Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids their halogenated, sulphonated, nitrated or nitrosated derivatives – Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:
331	2918.14.00	— Citric acid
	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. Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:
332	3002.30.00	— Vaccines for veterinary medicine
333	3002.90.00	– Other
	3003	Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.
334	3003.10.00	– Containing penicilins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
335	3003.20.00	– Other, containing antibiotics – Other, containing hormones other products of heading No. 29.37:
336	3003.31.00	— Containing insulin
337	3003.39.00	— Other – Other, containing alkaloids or derivatives thereof:
338	3003.41.00	— Containing ephedrine or its salts
339	3003.42.00	— Containing pseudoepherine (INN) or its salts
340	3003.43.00	— Containing norephedrine or its salts
341	3003.49.00	— Other
	3004	Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.
342	3004.10.00	– Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives
343	3004.20.00	– Other, containing antibiotics – Other containing hormones or other products of heading No. 29.37:
344	3004.31.00	— Containing insulin
345	3004.32.00	— Containing corticoster roid hormones, their derivatives or structural analogues
346	3004.39.00	— Other – Other, containing alkaloids derivatives thereof:
347	3004.41.00	— Containing ephedrine or its salts
348	3004.42.00	— Containing pseudoephedrine (INN) or its salts
349	3004.43.00	— Containing norephedrine or its Salts
350	3004.49.00	— Other
351	3004.50.00	– Other containing vitamins or other products of heading No. 29.36
352	3004.90.00	– Other
	3006	Pharmaceutical goods specified in Note 4 to this Chapter.
353	3006.50.00	– First-aid boxes and kit
	3102	Mineral or chemical fertilisers, nitrogenous.
354	3102.10.00	– Urea, whether or not in aqueous solution – Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrates:
355	3102.21.00	— Ammonium sulphate
356	3102.29.00	— Other
357	3102.30.00	– Ammonium nitrate, whether or not in aqueous solution
358	3102.40.00	-Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances
	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 10kg. – Other mineral or chemical fertilisers containing the two fertilising elements nitrogen and phosphorus:
359	3105.51.00	— Containing nitrates and phosphates
360	3105.59.00	— Other
361	3105.60.00	– Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium
362	3303.00.00	Perfumes and toilet waters
	3304	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
363	3304.10.00	– Lip make-up preparations – Other:
364	3304.91.00	— Powders, whether or not compressed
	3305	Preparations for use on the hair.
365	3305.10.00	-Shampoos
	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 deodorants, whether or not perfumed or having disinfectant properties.
365	3307.20.00	– Personal deodorants and antiperspirants
	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 non-wovens, impregnated, coated or covered with soap or detergent.
		– Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, endpaper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent: — For toilet use (including medicated products):
366	3401.11.10	— Shaving Soup
367	3401.11.20	— Medicated soap
368	3401.11.90	— Other — Other:
367	3401.19.90	— Other – Soap in other forms:
368	34-01.20.90	— Other
369	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
	3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.
370	3505.20.00	-Glues
	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.
371	3801.10.00	– Artificial graphite
372	3801.20.00	– Colloidal or semi-colloidal graphite
373	3801.30.00	– Carbonaceous pastes for wheat rodes and similar pastes for furnace linings
374	3801.90.00	– Other
	3804
375	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 heading 38.03.
	3805	Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphiteturpentine and other crudepara-cymeue; pine oil containing alpha-terpineol as the main constituents.
376	3805.10.00	– Gum, wood or sulphate turpentine oils
377	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.
	3808	Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale as preparations or articles (for example, sulphur-treated bands, wicks and caudles, and flypapers).
		– Goods specified in subheading Note 1 for this chapter: — DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300g:
378	3808.52.10	— For use in agriculture or horticulture
379	3808.52.90	— Other — Other:
380	3808.59.10	— For use in agriculture or horticulture
381	3808.59.90	— Other — Other: — Insecticides:
382	3808.91.10	— For use in agriculture or horticulture
383	3808.91.90	— Other — Fungicides:
384	3808.92.10	— For use in agriculture or horticulture
385	3808.92.90	— Other
386	3808.94.10	–Herbicides, anti-sprouting products and plant-growth regulators — Disinfectants:
387	3808.94.90	— For use in agriculture or horticulture
388	3808.99.10	— Other
		– Other:
389	3808.99.90	— For use in agriculture or horticulture
390		— Other
	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 the like industries, not elsewhere specified or included. – Other:
391	3809.91.00	— Of a kind used in the textile or like industries
392	3809.92.00	— Of a kind used in the paper or like industries
393	3809.93.00	— Of a kind used in the leather or like industries
	3811	Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oil (including gasoline) or for other liquids used for the same proposed as mineral oils. – Anti-knock preparations:
394	3811.11.00	— Based on lead compounds
395	3811.19.00	— Other
381	3818
396	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.
	3819
397	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.
	3820
398	3820.00.00	Anti-freezing preparations and prepared de-icing fluids.
	3823	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols – Industrial monocarboxylic fatty acids; acid oils from refining:
399	3823.11.00	— Stearic acid
400	3823.12.00	— Oleic acid
401	3823.13.00	— Tall oil fatty acids
402	3823.19.00	— Other
403	3823.70.00	– Industrial fatty alcohols
	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
404	3824.10.00	– Prepared binders for foundry moulds or cores
	3917	Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics. – Other tubes, pipes and hoses:
405	3917.31.10	— Flexible, tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa: — Garden hose of an internal diameter not exceeding 30.00mm
	3923	Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. – Carboys, bottles, flasks and similar articles:
406	3923.30.10	— Preformed polyethylene profiles, being semi-finished articles suitable only for use ill the manufacture of bottles
407	3923.30.90	— Other
408	3923.50.00	– Stoppers, lids, caps and other closures
409	3923.50.10	— Bottle closures (caps and capsules)
410	3923.50.90	— Other
	3924	Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics.
411	3924.90.00	-Other
	3925	Builders’ ware of plastics, not elsewhere specified or included.
412	3925.10.00	– Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres
	3926	Other articles of plastics and articles of other materials of headings 39.01 to 39.14. -Other: — Other:
413	3926.90.99	— Other
	4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than Hard rubber. — Of cellular rubber: — Plates, sheets and strip: — Plates, sheets and strip:
414	4008.11.10	— Floor coverings
415	4008.11.20	— Imitation leather
416	4008.11.90	— Other
417	4008.19.00	— Other — Of non-cellular rubber:
418	4008.21.00	— Plates, sheets and strip
419	4008.29.00	— Other
	4010	Conveyor or transmission belts or belting, of vulcanised rubber. – Conveyor belts or belting:
420	4010.11.00	— Reinforced only with metal
421	4010.12.00	— Reinforced only with textile materials
422	4010.19.00	— Other -Transmission belts or belting:
423	4010.31.00	— Endless transmission belts of trapezoidal cross-section (V- belts), V-ribbed, of an outside circumference exceeding 60cm but not exceeding 180cm.
	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 Note 1(c) to this Chapter.
424	4103.20.00	– Of reptiles
425	4103.30.00	– Of swine
426	4103.90.00	– Other
	4112
427	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 heading 41.14
	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 heading 41,14.
428	4113.10.00	– Of goats or kids
429	4113.20.00	– Of swine
430	4113.30.00	– Of reptiles
431	4113.90.00	– Other
	4114	Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
432	4114.10.00	– Chamois (including combination chamois) leather
433	4114.20.00	– Patent leather and patent laminated leather; metallised leather
	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.
434	4115.10.00	– Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
435	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
	4203	Articles of apparel and clothing accessories, of leather or of composition leather
436	4203.29.00	– Gloves, mittens and mitts: –Other
	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.
437	4401.10.00	– Fuel wood, in jogs ill tillets, in twigs, in faggots, or in similar forms
438	4401.1 1.00	— Coniferous
439	4401.12.00	— Non-coniferous – Wood in chips or particles:
440	4401.21.00	— Coniferous
441	4401.22.00	— Non-coniferous – Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms:
442	4401.31.00	— Wood pellets
443	4401.39.00	— Other
	4402	Wood charcoal (including shell or nut charcoal), whether or not agglomerated.
444	4402.10.00	– Of bamboo
	4407	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end -jointed, of thickness exceeding 6mm. – Coniferous
445	4407.11.00	— Of Pine (Pinus spp.)
446	4407.12.00	— Of fir (Abies spp.) and spruce (Picea spp.)
447	4407.19.00	— Other
	4410	Particle board, oriented strand board (OSB) and similar board (for example, oriented strand board and waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances.
448	4410.90.00	– other
	4412	Plywood, veneered panels and similar laminated wood. – Other
449	4412.99.00	— Other
	4418	Builders’ joinery and carpentry of wood, including cellularwood panels, assembled flooring panels, shingles and shakes.
450	4418.20.00	– Doors and their frames and thresholds
	4504	Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.
451	4504.10.00	– Blocks, plates, sheets and strip; tiles of any shape; solid cylinders including discs – Other:
452	4504.90.10	— Stoppers, cork, discs for lining crown corks or other stoppers
	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).
		– Mats, matting and screens of vegetable materials:
453	4601.21.00	— Of bamboo
	5206	Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale. – Single yarn, of uncombed fibres:
454	5206.11.00	– Measuring 714.29 decitex or more (not exceeding 14 metric number)
455	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)
456	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)
457	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)
458	5206.15.00	— Measuring less than 125 decitex (exceeding 80 metric number) – Single yarn, of combed fibres:
459	5206.21.00	— Measuring 714.29 decitex or more (not exceeding 14 metric number)
460	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)
461	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)
	5402	Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. – Textured yarn:
462	5402.31.00	— Of nylon or other polyamides, measuring per single yarn not more than 50 tex
463	5402.32.00	— Of nylon or other polyamides, measuring per single yarn more than 50 tex
464	5402.39.00	— Other
	5407	Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. – Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters:
465	5407.10.10	— Mosquito and fruit tree netting
	5408	Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05 – Woven fabrics obtained from high tenacity yarn of viscose rayon:
466	5408.10.10	— Mosquito and fruit tree netting
	5509	Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. – Containing 85% or more by weight of staple fibres of nylon or other polyamides:
467	5509.11.00	– Single yarn
468	5509.12.00	— Multiple (folded) or cabled yarn – Containing 85 % or more by weight of polyester staple fibres:
469	5509.21.00	— Single yarn
470	5509.22.00	— Multiple (folded) or cabled yarn – Containing 85% or more by weight of acrylic or modacrylic staple fibre:
471	5509.31.00	— Single yarn
472	5509.32.00	— Multiple (folded) or cabled yarn — Other yarn, containing 85% or more by weight of synthetic staple fibre:
473	5509.41.00	— Single yarn
474	5509.42.00	— Multiple (folded) or cabled yarn — Other yarn, of polyester staple fibres:
475	5509.51.00	— Mixed mainly or solely with artificial staple fibres
476	5509.52.00	— Mixed mainly or solely with wool or fine animal hair
477	5509.53.00	— Mixed mainly or solely with cotton
478	5509.59.00	– Other Other yarn of acrylic or modacrylic staple fibres;
479	5509.61.00	— Mixed mainly or solely with wool or fine animal hair
480	5509.62.00	–Mixed mainly or solely with cotton
481	5509.69.00	— Other
	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.
482	5901.10.00	– Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like
	6103	Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. – Jackets and blazers:
483	6103.31.00	— Of wool or fine animal hair
484	6103.32.00	— Of Cotton
485	6103.33.00	— Of synthetic fibres
486	6103.39.00	— Of other textile materials
	6104	Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwears) knitted or crocheted. – Skirts and divided skirts:
487	6104-.51.00	— Of wool or fine animal hair
488	6104-.52.00	— Of cotton
489	6104.53.00	— Of synthetic fibres
490	6104.59.00	— Of other textile materials
	6106	Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted
491	6106.90.00	– Of other textile materials
	6111	Babies’ garments and clothing accessories, knitted or crocheted.
492	6111.30.00	– Of synthetic fibres
	6114	Other garments, knitted or crocheted.
493	6114.20.00	– Of cotton
	6203	Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
494	6203.29.00	— Other textile materials
	6204	Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).
495	6204.59.00	— Of other textile materials
	6205	Men’s or boy’s shirts.
496	6205.30.00	– Of man-made fibres
	6206	Women’s or girls’ blouses, shirts and shirt-blouses.
497	6206.90.00	– Of other textile materials
	6210	Garments, made up of fabrics of headings 56.02, 56.03, 59.03, 59.06 or 59.07
498	6210.20.00
499	6210.30.00	-Other garments, of the types described in subheading 6201.11 to 6201.19-Other garments, of the type described in subheadings 6202.11 to 6202.19
	6212	Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.
500	6212.90.00	– Other
	6301	Blankets and travelling rugs.
501	6301.30.00	– Electric blankets
502	6301.40.00	– Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair
503	6301.10.00	– Blankets (other than electric blankets) and travelling rugs, of cotton
504	6301.20.00	– Blankets (other than electric blankets) and travelling rugs, of synthetic fibres
505	6301.90.00	– Other blankets and travelling rugs
	6302	Bed linen, table linen, toilet linen and kitchen linen
506	6302.10.00	– Bed linen, knitted or crocheted-Other bed linen, printed:
507	6302.21.00	— Of cotton
508	6302.22.00	— Of man-made fibres
509	6302.29.00	— Of other textile materials – Other bed linen:
510	6302.31.00	— Of cotton
511	6302.32.00	— Of man-made fibres
512	6302.39.00	— Of other textile materials
513	6302.40.00	– Table linen, knitted or crocheted – Other table linen:
514	6302.51.00	— Of cotton
515	6302.53.00	— Of man-made fibres
516	6302.59.00	— Of other her textile materials – Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton:
517	6302.60.10	— Knitted or crocheted towels
518	6302.60.90	— Other — Other: — Of cotton:
519	6302.91.10	— Knitted or crocheted towels
520	6302.91.90	— Other — Of other textile materials:
521	6302.99.10	— Knitted or crocheted towels
522	6302.99.90	— Other
	6303	Curtains (including drapes) and interior blinds; curtain or bed valances. – knitted or crocheted:
523	6303.12.00	— Of synthetic fibres
	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.
524	6401.10.00	– Footwear incorporating a protective metal toe-cap
	6402	Other footwear with outer soles and uppers of rubber or plastics
525	6402.20.00	– Footwear with upper straps or thongs assembled to the sole by means of plugs
	6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. – Sports footwear:
526	6403.40.00	– Other footwear, incorporating a protective metal toe-cap
	6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. – Footwear with outer soles of rubber or plastics:
527	6404.11.00	–Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like
	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 specialised for jointing or fixing rails.
528	7302.40.00	– Fish-plates and sole plates
529	7302.90.00	– Other
	7306	Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.
530	7306.11.00
531	7306.19.00	– Line pipe of a kind used for oil or gas pipelines. — Welded, of stainless steel — Other
	7308	Structures (excluding prefabricated buildings of Heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, 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.
532	7308.30.00	– Doors, windows and their frames and thresholds for doors – Other:
533	7308.90.20	— Minclead frames and super-structures
534	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 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
	7314	Cloth (including endless bands) grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. – Woven cloth:
535	7314.12.00	— Endless bauds for machinery, of stainless steel
536	7314.14.00	— Other woven cloth, of stainless Steel
537	7314.19.00	— Other
	7318	Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel. – Threaded articles:
538	7318.11.00	— Coach screws
539	7318.14.00	— Self-tapping screws
540	7318.15.00	— Other screws and bolts, whether or not with their nuts or washers
	7325	Other cast articles of iron or steel. — Of non-malleable cast iron:
541	7325.91.00	— Grinding balls and similar articles for mills
	7326	Other articles of iron or steel.
542	7326.11.00	– Forged or stamped, but not further worked:
		–Grinding balls and similar articles for mills
	7408	Copper wire. – Of refined copper:
543	7408.11.00	— Of which the maximum cross sectional dimension exceeds 6mm
544	408.19.00	— Other
	7601	Unwrought aluminium.
545	7601.10.00	– Aluminium, not alloyed
546	7601.20.00	– Aluminium alloys
547	76027602.00.00	Aluminium waste and scrap
	7603	Aluminium powders and flakes.
548	7603.10.00	– Powders of non-lamellar structure
549	7603.20.00	– Powders of lamellar structure; flakes
	7604	Aluminium bars, rods and profiles.
550	7604.10.00	– Of Aluminium, not alloyed – Of Aluminium alloys:
551	7604.21.00	— Hollow profiles
552	7604.29.00	–Other
	7605	Aluminium wire. – Of Aluminium, not alloyed:
553	7605.11.00	— Of which the maximum cross sectional dimensions exceeds 7mm
	7606	Aluminium plates, sheets and strip, of a thickness exceeding 0.2mm. – Rectangular (including square):
554	7606.91.00	— Of Aluminium, not alloyed
555	7606.92.00	— Of Aluminium alloys
	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. – Not backed:
556	7607.11.00	— Rolled but not further worked
557	7607.20.00	– Backed
	7608	Aluminium tubes and pipes.
		– Of Aluminum, not alloyed:
558	7608.10.10	— Irrigation pipes
559	7608.10.90	— Other – Of Aluminum alloys:
560	7608.20.10	— Irrigation pipes
	7610	Aluminium structures (excluding prefabricated buildings of Heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures.
561	7610.10.00	– Doors, Windows and their frames and thresholds for doors -Other:
562	7610.90.10	— Props and similar equipment, for use in scaffolding, coffering, shuttering or pit-propping
563	7610.90.20	— Pylons and masts for supporting electric power lines
564	7610.90.90	— Other
	7611
565	7611.00.00	Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 litres, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment
	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 litres, whether or not lined or heat-insulated, but not fitted with mechanical of thermal equipment.
566	7612.10.00	– Collapsible tubular containers
		– Other:
567	7612.90.10	– Milk cans
	7614	Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated.
568	7614.10.00	– With steel core
	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.
569	7615.10.00	– Table, kitchen or other household articles and parts thereof; pot scourers and souring or polishing pads, gloves and the like
	7616	Other articles of aluminium.
570	7616.10.00	– Nails, tacks, staples (other than those of Heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles – Other:
571	7616.91.00	— Cloth, grill, netting and fencing, of aluminum wire
	8101	Tungsten (wolfram) and articles thereof, including waste and scrap.
572	8101.10.00	– Powders – Other:
573	8101.94.00	— Unwrought tungsten including bars and rods obtained simply by sintering
574	8101.96.00	— Wire
575	8101.97.00	— Waste and scrap
576	8101.99.00	— Other
	8102	Molybdenum and articles thereof, including waste and scrap.
577	8102.10.00	– Powders – Other:
578	8102.94.00	— Unwrought molybdenum, including bars and rods obtained simply by sintering
579	8102.95.00	— Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil
	8103	Tantalum and articles thereof, including waste and scrap.
580	8103.20.00	– Unwrought tantalum, including bars and rods obtained simply by sintering; powders
	8104	Magnesium and articles thereof, including waste and scrap. — Unwrought magnesium:
581	8104.11.00	— Containing at least 99.8% by weight of magnesium
582	8104.19.00	— Other
583	8104.30.00	— Raspings, turnings and granules, graded according to size; powders
	8105	Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap.
584	8105.20.00	– Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders
	8107	Cadmium and articles thereof, including waste and scrap.
585	8107.20.00	– Unwrought cadmium; powders
	8109	Zirconium and articles thereof, including waste and scrap.
586	8109.20.00	– Unwrought zirconium; powders
	8110	Antimony and articles thereof, including waste and scrap.
587	8110.10.00
588	8110.20.00	-Unwrought antimony; powders – Waste and scrap
589	8113
	8113.00.00	Cermet’s and articles thereof, including waste and scrap.
	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 screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. — Rock drilling or earth boring tools:
590	8207.13.00	— With working part of cermets
591	8207.19.00	— Other, including parts
	8302	Base metals 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.
592	8302.10.00	– Hinges
	8432	Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers.
593	8432.10.00	– Ploughs – Harrows, scarifiers, cultivators, weeders and hoes:
594	8432.21.00	— Disc harrows
595	8432.29.00	— Other – Seeders, planters and transplanters:
596	8432.31.00	— No-till direct seeders, planters and other transplanters
597	8432.39. 00	— Other – Manure spreaders and fertiliser distributors:
598	8432.41.00	— Manure spreaders
599	8432.42.00	— Fertiliser distributors
600	8432.80.00	– Other Machinery
	8436	Other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders.
601	8436.10.00	– Machinery for preparing animal feeding stuffs
	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.
602	8437.80.00	– Other machinery
	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 on individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors.
		– Winding wire:
603	8544.11.00	– Of copper
604	8544.19.00	— Other
605	8544.20.00	– Co-axial cable and other co-axial electric conductors
606	8544.30.00	– Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships – Other electric conductors, for a voltage not exceeding 1000V:
607	8544.42.00	— Fitted with connectors
608	8544.49.00	Other
609	8544.60.00	– Other electrical conductors, for voltage exceeding 1000V
610	8544.70.00	– Optical fibre cables
	9403	Other furniture and parts thereof.
611	9403.50.00	– Wooden furniture of a kind used in the bedroom
	9404	Mattress supports; articles of bedding and similar furnishings (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.
612	9404.10.00	– Mattress supports – Mattresses:
613	9404.21.00	— Of cellular rubber or plastics, whether or not covered
614	9404.29.00	— Of other materials
	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).
615	9603.10.00	– Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without Handles – 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:
616	9603.21.00	— Tooth brushes, including dental-plate brushes
617	9603.29.00	— Other
618	9603.40.00	– Paint, distemper, varnish or similar brushes (other than subheading 9603.30); paint pads and rollers.

TWENTY-FIRST SCHEDULE

[Regulation 69AA]

[Twenty-First Sch ins by reg 2 of SI 65 of 2019.]

LIST OF PRODUCTS NOT APPROVED FOR SOUTH KOREA’S SPECIAL PREFERENTIAL TARIFF

HS Codes	Description
0203	Meat of swine, fresh, chilled or frozen.
0206	Edible offal of bovine animals, swine, sheep, goats, horses, asses, mule or hinnies, fresh, chilled or frozen.
0401	Milk and cream, not concentrated or containing added sugar or other sweetening matter.
0402	Milk and cream, concentrated or containing added sugar or other sweetening matter.
0403	Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or added fruit, nuts or cocoa.
0404.10.00	Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter.
0405.10.00	Butter.
0405.90.00	Dairy spreads.
0406.10.00	Fresh (unripened or uncured) cheese, including whey cheese and curd.
0406.20.00	Grated or powdered cheese of all kinds.
0406.30.00	Processed cheese, not grated or powdered.
0406.40.00	Blueveined cheese and other cheese containing veins produced by Penicillium Roquefort.
0407.11.00	Fertilised eggs for incubation of fowls of the species gallus domesticus.
0407.19.00	Fertilised eggs for incubation: Other.
0408.11.00	Egg yolks: Dried.
0408.19.00	Egg yolks: Other.
0409.00.00	Natural honey.
0701	Potatoes, fresh or chilled.
0702	Tomatoes, fresh or chilled.
0713.20.10	Chickpeas (garbanzos): Seeds for planting.
0713.20.90	Chickpeas (garbanzos): Other.
0713.31.10	Beans of the species Vigna mungo (L.) hepper or Vigna radiata (L.) Wilczek: Seeds for planting or sowing, only.
0713.31.90	Beans of the species vigna mungo (L.) Hepper or vigna radiata (L.) Wilczek: Other.
0713.32.10	Small red (adzuki) beans (phaseolus or vigna angularist): Seeds for planting or sowing only.
0713.32.90	Small red (adzuki) beans (phascolus or vigna angularist): Other.
0713.33.10	Kidney beans, including white pea beans (phaseolusvulgaris): Seeds for planting or sowing only.
0713.33.90	Kidney beans, including white pea beans (phaseolusvulgaris): Other.
0713.34.10	Bambara beans (vigna subterranean or voandzela subterranean): or a kind used for sowing.
0713.34.90	Bambara beans (vigna subterranean or voandzela subterranean): Other.
0713.35.10	Cow peas (vigan unguiculata): of a kind used for sowing.
0713.35.90	Cow peas (vigan unguiculata): Other.
0713.39.10	Other beans of the species vigna mungo (L.) hepper or vigna radiata (L.) Wilczek: Seeds for planting or sowing only.
0713.39.90	Other beans of the species vigna mungo (L.) hepper or vigna radiata (L.) Wilczek: Other.
0713.34.10	Bambara beans (vigna subterranean or voandzela subterranean): or a kind used for sowing.
0713.34.90	Bambara beans (vigna subterranean or voandzela subterranean): Other.
0713.35.10	Cow peas (vigan unguiculata): of a kind used for sowing.
0713.35.90	Cow peas (vigan unguiculata): Other.
0713.39.10	Other beans of the species vigna mungo (L.) hepper or vigna radiata (L.) Wilczek: Seeds for planting or sowing only.
0713.39.90	Other beans of the species vigna mungo (L.) hepper or vigna radiata (L.) Wilczek: Other.
0713.60.10	Pigeon peas (cajanus cajun): Seeds for planting or sowing only.
0713.60.90	Pigeon peas (cajanus cajan): Other.
0713.90.10	Other dried leguminous vegetables, shelled, whether or not skinned or split: Seeds for planting or sowing only.
0713.90.90	Other dried leguminous vegetables, shelled, whether or not skimmed or split: Other.
0714.10.10	Manioc (cassava): Fresh or chilled.
0714.10.90	Manioc (cassava).
0714.20.10	Sweet potatoes: Fresh or chilled.
0714.20.90	Sweet potatoes: Other.
0803	Bananas, including plantains, fresh or dried.
0804.10.10	Dates: Fresh.
0804.10.90	Dates: Other.
0804.30.10	Pineapples: Fresh.
0804.30.90	Pineapples: Other.
0806	Grape, fresh or dried.
0808.10.00	Apples.
0808.30.00	Pears.
0810.10.00	Strawberries.
0810.30.00	Black, white or red currants and gooseberries.
0811.90.00	Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: Other.
0813.30.00	Fruit, dried, other than that of headings 08.01 to 08.06: Apples.
0813.40.00	Fruit, dried, other than that of headings 08.01 to 08.06: Other fruits.
0813.50.00	Mixtures of nuts or dried fruits of Chapter 8.
0902.10.00	Green tea (not fermented) in immediate packings or a content not exceeding 3Kg.
0902.20.10	Other green tea (not fermented): in immediate packings of a content exceeding 3Kg but less than 5Kg.
0902.20.90	Other green tea (not fermented): in immediate packings of a content exceeding 5Kg.
0902.30.00	Black tea (fermented) and partly fermented tea in immediate packings of a content exceeding 3Kg.
0904.21.00	Fruits of the genus capsicum or the genus pimenta, dried or crushed or ground: Dried neither crushed nor ground.
0904.22.00	Fruits of the genus capsicum or of the genus pimenta, dried or crushed or ground: Crushed or ground.
0909.21.00	Seeds of coriander: Neither crushed nor ground.
0909.22.00	Seeds of coriander: Crushed or ground.
0909.31.00	Seeds of cumin: Neither crushed nor ground.
0909.32.00	Seeds of cumin: Crushed or ground.
0910.11.00	Ginger: Neither crushed nor ground.
0910.12.00	Ginger: Crushed or ground.
0910.30.00	Turmeric (Curcuma).
1006	Rice.
1008.10.00	Buckwheat.
1008.40.00	Canary seeds.
1008.50.00	Finio (Digitaria spp.).
1008.60.00	Quinoa (Chenopodium quinoa).
1008.90.00	Triticale.
1104.12.00	Rolled or flaked grains: Of oats.
1104.19.10	Rolled or baked grains: Of maize (corn).
1104.19.20	Rolled or flaked grains: Of rice.
1104.19.90	Rolled or flaked grains: Of other cereals.
1104.22.00	Other worked grains (for example hulled, pearled, sliced or kibbled): Of oats.
1104.23.00	Other worked grains (for example hulled, pearled, sliced or kibbled): Of maize (corn)
1104.29.10	Other worked grains (for example hulled, pearled, sliced or kibbled): Of rice.
1104.29.90	Other worked grains (for example hulled, pearled, sliced or kibbled): Of other cereals.
1105	Flour, meal, powder, flakes, granules and pellets of potatoes.
1106.30.00	Flour, meal and powder of the dried leguminous vegetables: Of the products of Chapter 8.
1107.10.10	Not roasted: Malted barley.
1107.10.20	Not roasted: Malted oats or rye.
1107.10.30	Not roasted: Malted millet or sorghum.
1107.10.90	Not roasted: Other mall.
1108	Starches: insulin.
1109	Wheat gluten, whether or not dried.
1201	Soya beans, whether or not broken.
1202	Groundnuts, not roasted or otherwise cooked, whether or not shelled or broken.
1211.50.00	Ephedra.
1602.10.00	Other prepared or preserved meat, meat offal or blood: Homogenised preparations.
1602.32.00	Other prepared or preserved meat, meat offal or blood: Of fowls of the species gallus domesticus.
1602.39.00	Other prepared or preserved meat, meal offal or blood: Of other poultry of heading 01.05.
1602.41.00	Other prepared or preserved meat, meat offal or blood: Of swine: hams and cuts thereof.
1602.42.00	Other prepared or preserved meat, meat offal or blood: Of swine: shoulders and cuts thereof.
1602.50.00	Other prepared or preserved meat, meat offal or blood: Of bovine animals.
1602.90.00	Other prepared or preserved meat, meat offal or blood: Other, including preparations of blood by any animal.
1603	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.
1604.31.00	Prepared or preserved caviar.
1604.32.00	Prepared or preserved caviar substitutes.
1605.21.00	Prepared or preserved shrimps and prawns: Not in airtight container.
1605.29.00	Prepared or preserved shrimps and prawns: Other.
1605.51.00	Prepared or preserved oysters.
1605.52.00	Prepared or preserved scallops, including queen scallops.
1605.53.00	Prepared or preserved mussels.
1605.54.00	Prepared or preserved cuttle fish and squid.
1605.55.00	Prepared or preserved octopus.
1605.56.00	Prepared or preserved clams, cockles and arkshells.
1605.57.00	Prepared or preserved abalone.
1605.58.00	Prepared or preserved snails, other than sea snails.
1605.59.00	Other prepared or preserved molluscs.
1605.61.00	Prepared or preserved sea cucumbers.
1605.62.00	Prepared or preserved sea urchins.
1605.63.00	Prepared or preserved jelly fish.
1605.69.00	Other prepared or preserved aquatic invertebrates.
1702.11.00	Lactose and lactose syrup: Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter.
1702.19.00	Lactose and lactose syrup: Other.
1901.90.90	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 preparation of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other.
1904.90.00	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), precooked, or otherwise prepared, not elsewhere specified or included: Other.
2005.80.00	Sweet corn (Zea mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.
2008.11.00	Groundnuts otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
2008.19.00	Nuts, groundnuts and other seeds otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
2008.20.00	Pineapples otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
2008.30.00	Citrus fruit otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
2008.93.00	Cranberries (vaccinium macro carpon, vaccinium oxycoccos, vaccinium vitisidaea) otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
2008.97.00	Mixtures otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
2008.99.00	Other 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.
2009.21.00	Grapefruit (including pomelo) juice: Of a brix value not exceeding 20.
2009.29.00	Grapefruit (including pomelo) juice: Of a brix value exceeding 20.
2009.41.00	Pineapple juice: Of a brix value not exceeding 20.
2009.49.00	Pineapple juice: Of a brix value exceeding 20.
2009.81.00	Cranberry (vaccinium macro carpon, vaccinium oxycoccos, vaccinium vitisidaea) juice.
2203.00.00	Beer made from malt.
2401.30.00	Tobacco refuse.
2402.10.00	Cigars, cheroots and cigarillos, containing tobacco.
2402.90.00	Other cigars, cheroots, cigarillos and cigarettes of tobacco or tobacco substitute.
2403.11.00	Water pipe tobacco specified in subheading Note 1 to this Chapter.
2403.19.00	Other smoking tobacco, whether or not containing tobacco substitutes in any proportion
2709	Petroleum oils and oils obtained from bituminous minerals, crude.
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.
3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches), glues based on starches, or on dextrins or other modified starches.
5001.00	Silkworm cocoons suitable for reeling.

TWENTY-SECOND SCHEDULE

[Regulation 69AB]

[Twenty-Second Sch ins by reg 2 of SI 65 of 2019.]

RULES OF ORIGIN

1. Products eligible for preferential tariff shall be wholly produced or obtained in the exporting country.

2. The following products shall be considered as wholly produced or obtained in the exporting country—

(a) raw or mineral products extracted from soil, waters or seabed of the exporting country;

(b) agricultural and forestry products harvested in the exporting country;

(d) products obtained by hunting or fishing conducted in the exporting country;

(e) marine products caught in high seas by vessels of the exporting country and products manufactured or processed, using such products as a material. In this case, “vessels of the exporting country” refer to vessels registered in the exporting country, at least 60 per cent of equity of which is owned by a citizen(s) or the government of the exporting country, or corporation or association legitimately registered in the exporting country;

(f) used articles collected in the exporting country, fit only for the recovery of raw materials;

(g) waste and scrap resulting from manufacturing operations conducted in the exporting country;

(h) goods produced in the exporting country exclusively from the products referred to in this paragraph.

3. Products which are finally manufactured or processed in the exporting country by using products, as input, which originate from countries other than the exporting country, or the origin of which is not determined, are eligible for preferential tariffs, if the value of the inputs does not exceed 60 per cent of the F.O.B. price of the final products. In this case, if the final products include the products originating from the Republic of Korea as input, the value of these products shall be excluded from the calculation of the total value of inputs.

4. The value of inputs referred to in paragraph 3 shall be calculated in the following order—

i. The value including freight and insurance cost at the time of importation to the exporting country (C.I.F. price); and

ii. The ascertainable price paid first for the inputs in the exporting country.

5. A person who wishes to receive preferential tariffs shall submit a Certificate of Origin in Annex III issued by the government of the exporting country or an authority designated by the government of the exporting country.

TWENTY-THIRD SCHEDULE

[Regulation 69AC]

[Twenty-Third Sch ins by reg 2 of SI 65 of 2019.]

CERTIFICATE OF ORIGIN

1. Exporters (Business Name, Address, Country)	Reference No. Certificate of Origin for Preferential Tariff for Least Developed Countries.
2. Importer (Business Name, Address, Country)	(Combined declaration and certificate) Issued in …………………….. (Country) (See notes overleaf)
3. Means of transport and route (as far known)	4. For official Use
5. HS Code	6. Marks and numbers of packages	7. Number and kind of packages: description of goods	8. Origin criterion (See Notes overleaf)	9. Gross weight or other quantity	10. Number and date of invoice
11. Declaration by the Exporter	12. Certificate:
The undersigned hereby declares that the above details and statements are correct: That all the goods were produced in …………………………… (Country) and that they comply with the origin requirements specified in the Presidential Decree on Preferential Tariff for Least Developed Countries.	It is hereby certified on the basis of control carried out that the declaration by the exporter is correct.
……………………………………………………………. ……………………………………………………………. ……………………………………………………………..	………………………………………………………………..
Place and date, signature of the authorised signatory	………………………………………………………………. Place and date, signature and stamp of certifying authority

INSTRUCTIONS

1. General Conditions

To qualify for preference, products must—

(a) fall within a description of products eligible for preference according to the Presidential Decree on Preferential Tariff for Least Developed Countries of the Republic of South Korea; and

(b) comply with the rules of origin set out in Article 5 of the Presidential Decree on Preferential Tariff for Least Developed Countries. Each article in a consignment must qualify separately in its own right; and

However, the followings are considered as consigned from the country of exportation to the Republic of South Korea—

(i) if it is proved that the product only passes through a non-originating territory for geographical reasons or is transhipped or temporarily stored in a bonded area of a non-originating territory; or

(ii) the product is re-exported into South Korea after being exported to a non-originating territory for display at exhibitions or fairs.

2. Entries to be made in box 8

Preferential products must be wholly or partly produced or obtained in the exporting country in accordance with the origin requirements set out in paragraph 1 and 2 of Article 5 of the Presidential Decree on Preferential Tariff for Least Developed Countries—

(a) wholly produced or obtained products: enter the letter “A” in box 8.

(b) products not wholly produced or obtained: enter the letter “B” in box 8. Entry of letter “B” should be followed by the sum of the value of inputs originating from countries other than the exporting country or of undetermined origin, expressed as a percentage of the F.O.B. price of the exported products; (example “B2” 40 per cent)

CUSTOMS AND EXCISE (REMISSIONS) (SMELTER CO) (NO. 2) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

3. Revocation of S.I. No. 57 of 2000

SI 70 of 2000.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Smelter Co) (No. 2) Regulations.

2. Remission of duty

(1) Subject to sub-regulation (2), the Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when purchased or imported by Smelter Co up to a value of 42 million United States Dollars.

(2) Notwithstanding sub-regulation (1), the Commissioner General shall—

(a) remit the duty under sub-regulation (1) where the total duty payable is four million and five hundred thousand United States dollars;

(b) not remit the duty payable where the total duty payable exceeds four million and five hundred thousand United States Dollars.

(3) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner General and upon payment of duty if any, at the rate leviable at the date of such sale or disposal.

3. Revocation of S.I. No. 57 of 2000

The Customs and Excise (Remissions) (Smelter Co) Regulations, 2000 are hereby revoked.

SCHEDULE

[Regulation 2]

PART I: REMISSION OF CUSTOMS DUTY

Quantity	Value in US$
Petroleum Products: Gas oil (diesel), Heavy fuel Oil, and Lubricants
Tyres and Tubes
Parts for Engineering Equipment and Motor Vehicles
Drilling Equipment and Accessories
Metal Product: Steel bars, Castings, Steel ropes, plates and sheeting, steel profiles and rails and steel pipes and fitting
Wheels and wheel assemblies
Conveyor Belting and Associated Equipment
Bearings and Bearing Accessories
Coal
Hydraulic Hoses, Fittings and Accessories
Electrical Motors and Transformers
Cables and Wires
Refractories
Acids, Chemicals and Reagents
Other consumable goods: office fittings, furniture, equipment and supplies; information technology equipment including associated software and Consumable; paints; varnishes; solvent; commercial and specialised vehicles including spares, workshop equipment; tools; test equipment; safety equipment and protecting clothing and equipment for refurbishment of offices and company houses.
Total Value	30,000,000.00

PART II: REMISSION OF EXCISE DUTY

Description of Goods	HS Code	Value in US$
Gas Oils (diesel)	2710.00.60	3,000,000.00
Heavy Fuel Oils (HFO)	2710.00.70	9,000,000.00

CUSTOMS AND EXCISE (SUSPENSION) (CASH REGISTERS) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 9 of 2000

SI 74 of 2000.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Cash Registers) (Revocation) Regulations.

2. Revocation of S.I. No. 9 of 2000

The Customs and Excise (Suspension) (Cash Registers) (Suspension) Regulations are hereby revoked.

CUSTOMS AND EXCISE (REMISSIONS) (SMELTER CO) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

3. Revocation of S.I. No 57 of 2000

SI 39 of 2001.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Smelter Co) Regulations.

2. Remission of duty

(1) Subject to sub-regulation (2), the Commissioner General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when purchased or imported by Smelter Co up to a value of fifty-two million five hundred thousand United States Dollars.

(2) Notwithstanding sub-regulation (1) the Commissioner-General shall—

(a) remit duty under sub-regulation (1) when the total duty payable is four million five hundred thousand United States dollars or less for the period 1st April, 2001 to 31st March, 2002; and

(b) not remit duty under sub-regulation (1) when the total duty payable exceeds four million five thousand United States dollars for the period 1st April, 2001 to 31st March, 2002.

(3) The goods on which duty has been remitted under sub-regulation (1) shall not be sold otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

3. Revocation of S.I. No 57 of 2000

The Customs and Excise (Remissions) (Smelter Co) Regulations, 2000, are hereby revoked.

SCHEDULE

[Regulation 2]

PART I
REMISSION: CUSTOMS DUTY

Description of Goods	Value in US$
Petroleum: All petroleum based product in their various forms including but not limited: Gas oil (diesel) heavy fuel oil, kerosene, and lubricants.
Tyres and tubes.
Parts for engineering equipment and motor vehicle.
Explosives and explosive accessories.
Drilling equipment and accessories.
Metal product: Mill balls, steel bars, castings, steel ropes places and sheeting, steel profiles and rails, and steel pipes and fitting.
Conveyor or belting and associated equipment.
Bearings and bearing accessories.
Coal.
Hydraulic hoses, fitting and accessories.
Electrical motors and transformers.
Cables and wires
Acids, chemicals and reagents.
Other consumable good: Office furniture, office equipment, office supplies, information technology equipment including associated software and consumables paints, varnishes, solvent, hospital and medical equipment, pharmaceutical supplies, commercial and specialised vehicles including spares, workshop equipment, tools, test equipment, safety equipment, protective clothing and equipment for refurbishment of offices and company houses.
TOTAL VALUE	37,500,000.00

PART II
REMISSION: EXCISE DUTY

Description of Goods	Hs Code	Value in US $
Gas Oils (diesel)	2710.00.60	3,750,000.00
Heavy Fuel Oils (HFO)	2710.00.70	11,250,000.00
	TOTAL VALUE	15,000,000.00

CUSTOMS AND EXCISE (AFRICAN GROWTH AND OPPORTUNITY ACT) REGULATIONS

[Section 82]

Arrangement of Regulations

Regulation

1. Title

2. Interpretation

3. Application for Visa

4. Certificate of Origin

5. Obligation to keep records

6. Secrecy

7. Registration

8. Authority to submit monthly reports

9. Entry on premises

10. Prohibition of circumvention

11. Offences and penalty

SI 127 of 2001,

SI 111 of 2003.

1. Title

These Regulations may be cited as the Customs and Excise (African Growth and Opportunity Act) RegulationsThese Regulations shall come into operation on such date as the Agreement is concluded between the Government of Zambia and the United States.*.

2. Interpretation

In these Regulations, unless the context otherwise requires—

“Agreement” means the Visa Arrangement between the Government of the Republic of Zambia and the Government of the United States of America pursuant to the African Growth and Opportunity Act;

“AGOA” means the African Growth and Opportunity Act enacted by the Government of the United States of America as Title 1 of the Trade and Development Act of 2000;

“article” means a textile or apparel article, which is approved by the United States Government for preferential treatment under the AGOA;

“Authority” means the Zambia Revenue Authority;

“Certificate” means the African Growth and Opportunity Act Textile Certificate of Origin;

“date of issuance” means the day, month and year on which the visa was signed by an officer authorised to sign the visa;

[Ins by reg 2 of SI 111 of 2003.]

“false Information” means information that is false in any material particular;

“grouping” means the classification of textile and apparel articles for export to the United States under AGOA into grouping 1 to 9 which grouping is reproduced in the Second Schedule;

“officer” means an officer of the Customs and Excise Division and includes a person appointed by the Commissioner-General for the purposes of the Act;

“re-routing” means the use by an exporter of an irregular route in the movement of and export of goods;

“trans-shipment” occurs when preferential treatment for an article has been claimed under the AGOA on the basis of material false information concerning the country of origin, manufacture, processing, or assembly of the article or any of its components; and

“United States” means the United States of America;

“visa number” means a standard nine digit letter format number beginning with one numerical digit for the designated grouping 1 to 9 followed by the two-character alpha code for Zambia (ZM) as specified by the International Organisation for Standardisation followed by a six-digit numerical Serial number identifying the shipment.

[Ins by reg 2 of SI 111 of 2003.]

3. Application for Visa

(1) Subject to sub-regulation (7) any person who intends to export any article to the United States under the AGOA shall apply to the Authority for a visa and shall with the application submit—

(a) the certificate in duplicate; and

(b) the original Commercial invoice with one copy of it.

(2) The Authority, upon receipt of an application under sub-regulation (1), may request the applicant to furnish such additional information relating to the application as the Authority may require.

(3) The Authority shall, upon approval of the certificate of origin submitted under paragraph (a) of sub-regulation (1), issue a visa by affixing the visa stamp, in blue ink, on the front of the original commercial invoice.

(4) A visa issued under sub-regulation (3) shall bear—

(a) the visa number;

(b) date of issuance;

(d) total quantity and unit of measure;

and be signed by an authorised government officer.

(5) A visa issued under sub-regulation (3) shall not be valid if any of the following information is missing, incorrect, illegible or has been altered—

(a) visa number;

(b) date of issuance;

(d) grouping; or

(e) quantity and unit of measure.

(6) The United States Customs Service may reject a visa issued under these Regulations if the visa is issued contrary to the provisions of the AGOA and where a visa is so rejected the exporter shall re-apply to the Authority for a new visa which may be issued on a new invoice.

(7) The visa referred to in sub-regulation (6) may be issued retrospectively.

4. Certificate of Origin

(1) A certificate which is to be submitted with an application for a visa under paragraph (a) of sub-regulation (1) of regulation 3 shall be in the form specified in the First Schedule and shall be completed in English and signed by the exporter in accordance with the instructions specified on the certificate.

(2) An exporter who is not the producer or manufacturer of an article to be exported to the United States may complete the certificate on the basis of-

(a) a producer’s written representation that the article qualifies for preferential treatment; or

(b) a certificate for an article duly signed and provided by the producer.

(3) A producer or exporter who has completed a certificate shall, if requested by the Authority, provide a copy of the certificate to the Authority.

(4) Any exporter or producer who has completed and signed a certificate and has reason to believe that it contains information that is not correct shall in writing promptly notify all persons to whom the certificate was given of any change that could affect its accuracy or validity.

(5) The certificate of origin shall apply—

(a) to a single exportation of the approved articles to the United States; or

(b) to multiple exportations within 12 months of identical articles.

(6) Notwithstanding sub-regulation (1) of regulation 3, no certificate of origin shall be required for the commercial exportation of an article whose value does not exceed the kwacha equivalent of United States dollars two thousand five hundred provided that the exportation does not form part of a series of exportations.

(7) Where no certificate of origin is required for the exportation of an article referred to in sub-regulation (6) the exporter shall submit to the Authority one copy of the original commercial invoice for the exportation of that article and the invoice so submitted shall include a statement certifying that the article qualifies for preferential treatment of identical articles.

5. Obligation to keep records

(1) Any person who produces or manufactures any article for export to the United States under these Regulations shall maintain complete records of—

(a) materials used in the production of the exported articles;

(b) the purchase cost, value of and payment for the materials, including indirect materials, of the exported articles;

(d) the place of production;

(e) the number and identification of the types of machinery used in production;

(f) the number of workers employed in the production; and

(g) copies of certificates for articles exported.

(2) The producer or manufacturer shall maintain every such record for a period of five years after the date of production and make them any books, accounts and documents associated with the production of articles available for inspections by an officer from the Authority or of the United States Customs Service on request.

(3) Any person who exports articles under these Regulations shall maintain records of such articles for a period of five years after the date of exportation and make them available for inspection by an officer from the authority or of the United States Customs Service on request.

6. Secrecy

(1) Except for the purposes of these Regulations and subject to sub-regulation (2), a person shall not without lawful authority obtain under or by virtue of these Regulations, information in relation to the business of any other person.

(2) A person who obtains information in relation to the business of any other person shall not without the consent of that other person disclose that information to a person not legally entitled to it.

(3) For the purposes of sub-regulation (2) disclosure includes a conduct or an act that leads to the identification of the information with the business.

(4) A person who contravenes sub-regulations (1) or (2) commits an offence and shall be liable upon conviction to a fine not exceeding eight thousand penalty units.

7. Registration

Any person who intends to produce or manufacture any article for export to the United States under these Regulations shall—

(a) register with the Authority; and

(b) notify the Authority upon ceasing to produce the article.

8. Authority to submit monthly reports

(1) The Authority shall, within 30 days of the end of each month, submit to the United States Customs Service a report on each exportation stating the—

(a) name of the producer;

(b) visa number and date of issuance;

(d) quantity and unit of measure; and

(e) consignee, if known;

and the report shall include where possible the—

(i) port of loading;

(ii) port of destination;

(iii) gross weight; and

(vi) mode of transportation.

(2) The Authority shall on request by the United States Customs Service furnish a report consistent with records relating to the total exports from Zambia into the United States of articles exported under these Regulations.

9. Entry on premises

(1) An officer may at all times enter the premises of any person who manufactures, produces, or exports articles under these Regulations to—

(a) investigate allegations of transhipment;

(b) observe the facilities used in the production of the articles, and examine any books, accounts, documents relating to such articles and other records kept in terms of Regulation 5; and

(2) An officer when visiting premises under sub-regulation (1) may be accompanied by United States Customs Service officials.

10. Prohibition of circumvention

(1) Any person who exports articles to the United States under these Regulations shall not—

(a) through transhipment or re-routing of articles;

(b) by making false declaration concerning the country or place of origin of articles; or

engages in circumvention as described in Article 5 of the World Organisation Agreement on Textiles and Clothing.

(2) Any person who contravenes sub-regulation (1) commits an offence and shall be liable on conviction to a fine not exceeding—

(a) eight thousand penalty units; or

(b) treble the value of the articles with respect to which the offence was committed;

whichever is higher.

11. Offences and penalty

A person who—

(a) in connection with any application for a visa under regulation 3 submits any information or makes any representation to the Authority knowing the same to be false or misleading in any material particular;

(b) produces any false invoice or an invoice so as to deceive, or makes any false representation in regard to the nature, the quantity or value of any goods or the country in which such goods were produced or manufactured;

(d) forges or in any way alters or tampers with any visa or causes any visa to be forged, altered or tampered with;

(e) refuses access to an officer or officials of the United States Customs Service to facilities involved in the production or exportation of AGOA articles;

(f) engages in transhipment;

(g) is involved in re-routing goods; or

(h) makes a false declaration;

commits an offence and shall be liable upon conviction to a fine not exceeding—

(i) eight thousand penalty units; or

(ii) treble the value of the articles with respect to which the offence is committed;

whichever is higher.

FIRST SCHEDULE

[Regulation 3]

[First Sch subs by reg 3 of SI 111 of 2003.]

ZAMBIA REVENUE AUTHORITY

AFRICAN GROWTH AND OPPORTUNITY ACT

TEXTILE CERTIFICATE OF ORIGIN

1. Exporter Name and Address	3. Importer Name and Address
2. Producer Name and Address	4. Preference Group
5. Description of articles
Group	Each description below is only a summary of the cited CFR provision	19CFR
1-A	Apparel assembled from U.S. fabrics and/or knit-to-shape components, from US yarns. All fabrics must be cut in the United States. After assembly, the apparel is embroidered or subject to stone washing, enzyme-washing, acid-washing, perma-pressing, oven-baking, bleaching, garment-dyeing, screen printing, or other similar processes.	10.213(a)(1)
2-B	Apparel assemble from U.S. fabrics and/or knit-to-shape components, from US yarns. All fabrics must be cut in the United States. After assembly, the apparel is embroidered or subject to stone washing, enzyme-washing, acid-washing, perma-pressing, oven-baking, bleaching, garment-dyeing, screen printing, or other similar processes.	10.214(a)(2)
3-C	Apparel assembled from U.S. fabrics and/or U.S. and beneficiary country knit-to-shape components, from U.S. yarns and sewing thread. The U.S. fabrics may be cut in beneficiary countries or in beneficiary countries and the United States.	10.213(a)(3) or 10.213(a)(11)
4-D	Apparel assembled from beneficiary country fabrics and/or knit-to-shape components, from yarns originating in the United States and/or one or more beneficiary countries.	10.213(a)(4)
5-E	Apparel assembled or knit-to-shape and assembled, or both, in one or more lesser developed beneficiary countries regardless of the country of origin of the fabric or the yarn used to make such articles.	10.213(a)(5)
6-F	Knit-to shape sweaters in chief weight of cashmere	10.213(a)(6)
7-G	Knit-to-shape sweaters 50 per cent or more by weight or wool measuring 21.5 microns in diameter or finer	10.213(a)(7)
8-H	Apparel assembled from fabrics or yarns considered in short supply in the NAFTA, or designated as not available in commercial quantities in the United States	10.213(a)(8) or 10.213(a)(9)
9-I	Handloomed fabrics, handmade articles made of handloomed fabrics, or textile folklore articles – as defined in bilateral consultations	10.213(a)(10)
6. U.S/Africa Fabric Producer Name and Address:	7. U.S./African Yarn Producer Name and Address:
	8. U.S. Thread Producer Name and Address:
9. Handloomed, handmade, or folklore article:	10. Name of short supply or designated fabric or yarn
I certify the information on this document is complete and accurate and I assume the responsibility for proving such representations. I understand that I am liable for any false statements or material omissions made on or in connection with this document. I agree to maintain, and present upon request, documentation necessary to support this certificate.
11. Authorised signature:	12. Company
13. Name: (Print or Type)	14. Title
15. Date (DD/MM/YY)
16. Blanket Period
17. Telephone From: To:

AGOA TEXTILE CERTIFICATE OF ORIGIN INSTRUCTIONS

Block 1:	State the legal name and address (including country) of the exporter.
Block 2:	State the legal name and Address (including country) of the producer. If there is more than one producer, attach a list stating the legal name and address (including country) of all additional producers. If this information is confidential, it is acceptable to state (available to Customs upon request) in block 2. If the producer and the exporter are the same, state “same” in block 2.
Block 3:	State the legal name and address of the U.S. importer
Block 4:	Insert the number and/or letter that designates the preference group which applies to the article according to the description contained in the CFR provision cited on the Certificate for that group.
Block 5:	Provide a full description of each article. The description should be sufficient to relate it to the invoice description and the description of the article in the international Harmonised System. Include the invoice number as shown on the invoice or, if the invoice number is not known, include another unique reference number such as the shipping order number.
(Block 6 through 10 must be completed only when the block in question calls for information that is relevant to the preference group identified in block 4)
Block 6:	State the legal name and address (including country) of the fabric producer.
Block 7:	State the legal name and address (including country) of the yarn producer.
Bloc 8:	State the legal name and address of the U.S. thread producer.
Block 9:	State the name and address of the textile folklore article or state that the article is handloomed fabric or handmade article made of handloomed fabrics.
Block 10:	Complete only when preference group 8-H is inserted in block 4.State the name of the fabric or yarn that is in short supply in the NAFTA, or that has been designated as not available in commercial quantities in the United State.
Block 11:	The textile Certificate of origin must be signed by the producer in the beneficiary country. An exporter, who is not the producer, may sign the Certificate on the basis of reasonable reliance on the producer’s written representation that the article qualifies; or a completed and signed of origin from the producer.
Block 12:	Insert the company name of the person signing block 11.
Block 13:	Type or print the name of the person in block 11.
Block 14:	Insert the title of the person in Block 11.
Block 15:	Insert the date on which the Certificate was completed and signed.
Block 16:	Complete if the certificate is intended to cover multiple shipments of identical articles as described in block 5 that are imported into the United States during a specified period of up to one year (see 19CFR 10.216 (b)(4)(ii)).The “from” date is the date on which the Certificate became applicable to the article covered by the blanket Certificate (this date may be prior to the date reflected in block 15).The “to” date is the date on which the blanket period expires.
Block 17:	Insert the telephone and facsimile numbers at which the person who signed the Certificate may be contacted

SECOND SCHEDULE

[Regulation 4]

[Second Sch subs by reg 4 of SI 111 of 2003.]

GROUPING OF TEXTILE AND APPAREL ARTICLES UNDER THE AFRICAN GROWTH AND OPPORTUNITY ACT

Grouping 1:	Apparel assembled from US fabrics and/or knit-to-shape components from US yarns. All fabric must be cut in the United States.
Grouping 2:	Apparel assembled from US fabrics and/or knit-to-shape components from US yarns. All fabric must be cut in the United States. After assembly, the apparel is embroidered or subject to stone washing, enzyme-washing, acid-washing, perma-pressing, oven-baking, bleaching, garment-dyeing, screen printing, or other similar processes.
Grouping 3:	Apparel assembled from U.S. fabrics and/or U.S. and beneficiary country knit-to-shape components, from U.S. yarns and sewing thread. The U.S. fabrics may be cut in beneficiary countries or in beneficiary countries and the United States.
Grouping 4:	Apparel assembled from beneficiary sub-Saharan African country fabrics and/or knit-to-shape components, from yarns originating either in the United States and/or one or more beneficiary sub-Saharan African countries.
Grouping 5:	Apparel assembled or knit-to-shape and assembled, or both, in one or more lesser developed beneficiary sub-Saharan African countries regardless of the country of origin of the fabrics or the yarn used to make such articles.
Grouping 6:	Knit-to-shape sweaters in chief weight of cashmere.
Grouping 7:	Knit-to-shape sweaters 50 per cent or more by weight of woolmeasuring 21.5 microns in diameter or finer.
Grouping 8:	Apparel assembled from fabrics or yarns considered in short supply in the NAFTA, or designated as not available in commercial quantities in the United States.
Grouping 9:	Handloomed fabrics, handmade articles made of handloomed fabrics, or textile folklore articles-defined in bilateral consultations.

CUSTOMS AND EXCISE (ZAMBIA DEFENCE FORCE) (EXCISE DUTY) (REMISSIONS) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Short Title

2. Revocation of S.I. No. 67 of 1992

SI 12 of 2003.

1. Short Title

These Regulations may be cited as the Customs and Excise (Zambia Defence Force) (Excise Duty) (Remissions) (Revocation) Regulations.

2. Revocation of S.I. No. 67 of 1992

The Customs and Excise (Zambia Defence Force)(Excise Duty) (Remissions) Regulations, 1992 are hereby revoked.

CUSTOMS AND EXCISE (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Short title

2. Suspension of duty

3. Revocation of S.I. No. 143 of 1997

SI 13 of 2003,

SI 15 of 2004,

SI 87 of 2004,

SI 61 of 2005,

SI 8 of 2006,

SI 124 of 2008,

SI 55 of 2009,

SI 77 of 2009,

SI 85 of 2009,

SI 46 of 2010.

1. Short title

These Regulations may be cited as the Customs and Excise (Suspension) Regulations.

2. Suspension of duty

The customs duty on the goods listed in the Schedule to these Regulation is suspended or reduced to the extent shown in the Schedule.

3. Revocation of S.I. No. 143 of 1997

The Customs and Excise (Suspension) Regulations, 1997 are hereby revoked.

SCHEDULE

[Regulation 2]

[Sch am by SI 15 of 2004; SI 87 of 2004; SI 61 of 2005; SI 8 of 2006; SI 124 of 2008; SI 77 of 2009; SI 85 of 2009; SI 46 of 2010The suspension of the Customs and Excise duty referred to in Regulations 2 and 3 shall be deemed to have come into effect on 31st March, 2010 and shall cease to have effect on 31st October, 2010. [See reg 4 of SI 46 of 2010.]*.]

Heading No.	Description of Goods	Effective Rate of Duty
Ex 6303	Insecticide treated curtains when imported by person approved by Environmental Council of Zambia	Free
Ex 8704	Garbage dumpers: motor vehicles specially designed for the transportation of garbage	Free
1005.90.00	Maize (corn), other, when imported by persons approved by the Minister	Free
1102.20.00	Maize (corn) flour	Free
1103.13.00	Groats and meal of maize (corn)	Free
1103.29.10	Pellets of maize (corn)	5%
2710.01.20.	Fuel oils when imported by person licensed by the Energy Regulation Board	5%
2709.00.00	Petroleum oils and oils bituminous minerals, crude	Free
Ex. 2710.11.10	Motor spirit (petrol) when imported by the Ministry of Energy and Water Development	Free ¹¹1The customs duty on petrol, heading 2710.11.10. diesel, heading 2711.19.10 and kerosene, heading 2710.11.50 shall be suspended to free, where the Ministry responsible for energy imports the petrol, diesel and kerosene ¹²1The excise duty on petrol, heading 2710.11.10 shall be suspended to ten per cent, where the Ministry responsible for energy imports the petrol.
2710.11.30	Jet (Aviation) fuel	Free
Ex. 2710.11.50	Kerosene including kerosene type jet fuel when imported by the Ministry of Energy and Water Development	Free The customs duty on petrol, heading 2710.11.10. diesel, heading 2711.19.10 and kerosene, heading 2710.11.50 shall be suspended to free, where the Ministry responsible for energy imports the petrol, diesel and kerosene
2710.12.00	Propane when imported by persons licensed by the Energy Regulation Board.	5%
Ex. 2710.19.10	Automotive gas oil (diesel) when imported by the Ministry of Energy and Water Development	Free The customs duty on petrol, heading 2710.11.10. diesel, heading 2711.19.10 and kerosene, heading 2710.11.50 shall be suspended to free, where the Ministry responsible for energy imports the petrol, diesel and kerosene
2711.13.00	Butanes when imported by the persons licensed by the Energy Regulation Board	5%
2714.90.00	Petroleum bitumen when imported by persons licensed by the Energy Regulation Board.	5%
2715.00.00	Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch such as bituminous mastics or cut backs, when imported by persons licensed by the Energy Regulation Board	5%
2936.10.00	Provitamins, unmixed	5%
2936.21.00	Vitamin A and its derivatives	Free
2936.22.00	Vitamin B1 and its derivatives	Free
2736.23.00	Vitamin B2 and its derivatives	Free
2736.24.00	D-or DL-Pantothenic acid (Vitamin B3 or B5 and its derivatives)	Free
2936.25.00	Vitamins 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 derivations	Free
2936.90.00	Other, including natural concentrate	Free
EX 3808.10.00	Insecticides for the treatment of mosquito nets	Free
4801.00.00	Newsprint, in rolls or sheets	Free
Ex 8413.19.90	For use in Agricultural or Horticultural purposes	Free
Ex 8413.81.00	For Agricultural or Horticultural purposes	Free
8424.81.00	Agricultural or horticultural	Free
8701.90.10	For use in Agriculture or horticulture	Free
9406.00.10	Green Houses	Free

CUSTOMS AND EXCISE (SUSPENSION) (MEDICAMENTS, AGRICULTURAL MACHINERY AND EQUIPMENT) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 17 of 1999

SI 14 of 2003.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Medicaments, Agricultural Machinery and Equipment) (Revocation) Regulations.

2. Revocation of S.I. No. 17 of 1999

The Customs and Excise (Suspension) (Medicaments, Agricultural Machinery and Equipment) Regulations, 1999, are hereby revoked.

CUSTOMS AND EXCISE (PORTS OF ENTRY AND ROUTES) ORDER

[sections 13 and 199]

Arrangement of Paragraphs

Paragraph

PART I
PRELIMINARY

1. Title

PART II
PORT OF ENTRY

2. Ports of entry

3. Warehousing ports

4. Customs aerodromes

5. Specified hours

6. Customs houses

7. Customs posts

8. Entry of uncustomed goods other than passengers’ baggage

9. Entry of passengers’ baggage

PART III
HOURS FOR TRANSACTION OF BUSINESS

10. Interpretation

11. Hours for the acceptance of bills of entry and transaction of other business at customs houses

12. Hours for the transaction of business at customs posts

13. Facilities to be provided by operators

14. Payment for special services of officers

15. Repeal of S.I. No. 17 of 1998

SI 16 of 2003,

SI 110 of 2003,

SI 49 of 2006,

SI 23 of 2007,

SI 9 of 2008,

SI 89 of 2012,

SI 60 of 2014,

SI 17 of 2019,

SI 89 of 2019,

SI 68 of 2020,

SI 62 of 2021,

SI 36 of 2022.

PART I
PRELIMINARY

1. Title

This Order may be cited as the Customs and Excise (Ports of Entry and Routes) Order.

PART II
PORT OF ENTRY

2. Ports of entry

(1) Subject to the other provisions of this order, the places set out in Part 1 of the First Schedule are hereby appointed to be the only ports for Zambia or through which alone goods may be imported or exported.

(2) Goods shall not be imported or exported by road, except at or through a port set out in Part II of the First Schedule.

3. Warehousing ports

The places set out in the Second Schedule are hereby appointed as warehousing ports where bonded warehouses may be established in terms of section 55 of the Act.

4. Customs aerodromes

The places set out in the Third Schedule are hereby appointed to be the customs aerodromes at which aircraft entering Zambia may land, from which aircraft leaving Zambia may depart, and through which alone goods may be imported or exported by air.

5. Specified hours

(1) Subject to the provisions of sub-paragraph (2), the hours between sunset and sunrise are hereby specified to be the hours during which goods shall not be imported or exported without the special permission in writing of a customs officer.

(2) The provisions of sub-paragraph (1) shall not apply in relation to any goods imported or exported—

(a) by ship, aircraft or railway train; or

(b) during the hours specified in Part III of this Order for the transaction of business at a customs house, customs post or customs aerodrome at or through which the goods are imported or exported.

6. Customs houses

Customs houses are hereby appointed, at the places set out in the Fourth Schedule, for the collection of revenue and the general administration of the provisions of the Act.

7. Customs posts

(1) Customs post are hereby appointed—

(a) at the places set out in Part 1 of the fifth Schedule for the collection of revenue, for the report of goods imported or exported and for matters incidental thereto;

(b) at the places set out in Part II of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by air;

(c) at the places set out in Part III of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by rail; and

(d) at the places set out in Part IV of the Fifth Schedule for the clearance of passengers’ baggage arriving in Zambia by ship.

8. Entry of uncustomed goods other than passengers’ baggage

(1) The provisions of this paragraph shall not apply in relation to uncustomed goods imported by passengers as their baggage.

(2) Uncustomed goods imported by rail shall be entered at the custom houses at the ports of entry set out in the Sixth Schedule.

(3) Uncustomed goods imported by air or ship and consigned to any place within Zambia shall, unless otherwise authorised in writing by the Commission-General or an officer authorised by the Commissioner-General, be entered at the customs house nearest to the customs aerodrome or harbour through which the goods are imported.

9. Entry of passengers’ baggage

(1) Uncustomed goods imported by rail or ship as passengers’ baggage shall be entered at the customs house at the first port through which the train or ship passes.

(2) Uncustomed goods imported by air passengers’ baggage shall be entered at the customs house nearest to the customs aerodrome at which the aircraft lands.

PART III
HOURS FOR TRANSACTION OF BUSINESS

10. Interpretation

In this Part, unless the context otherwise requires—

“weekday” means any day other than Saturday, Sunday or a public holiday.

11. Hours for the acceptance of bills of entry and transaction of other business at customs houses

The hours for the transaction of business at customs houses shall—

(a) be from 08:00 hours to 13:00 hours and 14:00 hours to 17:00 hours on weekdays;

(b) despite paragraph (a)—

(i) at Chanida, Kariba, Kasumbalesa, Katima Mililo, Kazungula and Mwami, business shall be transacted at all hours of the day, on all days including Saturdays, Sundays and public holidays;

(ii) at Kapiri Mposhi, business shall be transacted from 08:30 hours to 13:00 hours and from 14:00 hours to 17:00 hours on weekdays and 08:30 hours to 13:00 hours on Saturdays, Sundays and public holidays;

(iii) at Livingstone—

(aa) bills of entry may be received on all weekdays including Saturdays and Sundays at all the hours of the day and night; and

(bb) business shall be transacted from 06:00 to 20:00 hours on all weekdays including Saturdays and Sundays;

(iv) at Chirundu, bills of entry may be received and business transacted at all hours of the day and night on all days including Saturdays, Sundays and public holidays;

(v) at Nakonde, bills of entry may be received at all hours of the day and night on all days including Saturdays, Sundays and public holidays; and

(vi) at Kenneth Kaunda International Airport—

(aa) bills of entry may be received on all weekdays including Saturdays and Sundays at all the hours of the day and night; and

(bb) business shall be transacted from 06:00 to 20:00 hours on all weekdays including Saturdays and Sundays.

[Para 11 subs by para 2 of SI 62 of 2021.]

12. Hours for the transaction of business at customs posts

The hours during which the customs posts situated on the border shall be open for the transaction of all business connected with the arrival in or departure from Zambia of goods are as set out in the Seventh Schedule.

13. Facilities to be provided by operators

The owners or operators of the aerodromes, harbours and railway stations set out in the Eighth Schedule shall provide customs facilities without charge for the clearance of goods and passengers’ baggage, for such time as may be necessary to deal with an aircraft, ship or train entering or leaving Zambia, and the goods and passengers’ baggage carried on board the aircraft, ship or train and with matters incidental thereto.

14. Payment for special services of officers

If at the request of any person made to the Commissioner-General or an officer authorised by the Commissioner-General, an officer is required to perform any duties outside the hours fixed for the performance of such duties under this order, that person shall pay for the services of the officer at the rate of two hundred fee units per hours or part thereof per officer.

15. Repeal of S.I. No. 17 of 1998

The Customs and Excise (Ports of Entry and Routes) Order, 1998 is hereby repealed.

FIRST SCHEDULE

[Paragraph 2]

[First Sch am by para 3 of SI 110 of 2003, para 2 of SI 49 of 2006, para 3 of SI 9 of 2008, para 2(a) and 2(b) of SI 89 of 2012, para 3(a) and 3(b) SI 60 of 2014.]

PORTS OF ENTRY

PART I
PORTS OF ENTRY FOR ZAMBIA

Chanida	Lufuwa Border Post
Chavuma	Lukwesa
Chembe	Lusaka
Chile	Lusaka Airport
Chingola	Lusuntha
Chinsenda	Mokambo
Chipata	Mongu
Chipungu	Mpulungu
Chirundu	Mulekatembo
Jimbe Bridge	Muliashi
Kabwe	Mwami
Kafue	Mwase
Kamapanda	Nakonde
Kapiri Mposhi	Namafulo
Kariba	Nchelenge
Kashiba	Ndola
Kasumbalesa	Nyala
Katima Mulilo	Sakania
Kazungula	Sindamisale
Khondwelani	Siavonga
Kipushi	Sinazongwe
Kitwe	Solwezi/Kolwezi Border Post
Livingstone	Victoria Falls
Lonshi Border Post	Zombe
Luangwa

PART II
PORTS FOR EXPORTATION OF GOODS BY ROAD

Chanida	Lufuwa Border Post
Chavuma	Lukwesa
Chembe	Lusuntha
Chile	Mokambo
Chinsenda	Mulekatembo
Chipungu	Muliashi
Chirundu	Mwami
Jimbe Bridge	Mwase
Kamapanda	Nakonde
Kariba	Namafulo
Kashiba	Nyala
Kasumbalesa	Sakania
Katima Mulilo	Siavonga
Kazungula	Sinazongwe
Khondwelani	Sindamisale
Kipushi	Solwezi/Kolwezi Border Post
Lonshi Border Post	Victoria Falls
Luangwa	Zombe

SECOND SCHEDULE

[Paragraph 3]

WAREHOUSING PORTS

[Second Sch am by para 4 of SI 60 of 2014, para 2 of SI 68 of 2020.]

Chingola	Kitwe
Chipata	Livingstone
Chirundu	Lusaka
Kabwe	Lusaka Airport
Kafue	Mpulungu
Kasama	Nakonde
Kasumbalesa	Ndola
Katima Mulilo	Solwezi
Kapiri Mposhi

THIRD SCHEDULE

[Paragraph 4]

CUSTOMS AERODROMES

[Third Sch am by para 3 of SI 89 of 2012.]

Chingola Airport	Mbala Airport
Chipata Airport	Mfuwe Airport
Gwembe Airport	Mongu Airport
Kitwe Airport	Ndola Airport
Livingstone Airport	Solwezi Airport
Lusaka Airport

FOURTH SCHEDULE

[Paragraph 6]

CUSTOMS HOUSES

[Fourth Sch am by para 4 of SI 89 of 2012.]

Chanida	Kitwe
Chingola	Livingstone
Chipata	Lusaka
Chirundu	Lusaka Airport
Kabwe	Mpulungu
Kafue	Mwami
Kapiri Mposhi	Mwinilunga
Kariba	Nakonde
Kasumbalesa	Ndola
Katima Mulilo	Solwezi
Kazungula	Victoria Falls

FIFTH SCHEDULE

[Paragraph 7]

[Fifth Sch am by para 4 of SI 110 of 2003; para 3 of SI 49 of 2006; para 4 of SI 9 of 2008; para 5 of SI 89 of 2012, para 5 of SI 60 of 2014.]

CUSTOMS POSTS

PART I
GENERAL POSTS

Chanida	Lufuwa Border Post
Chavuma	Lukwesa
Chembe	Lusuntha
Chile	Mokambo
Chinsenda	Mulekatembo
Chipungu	Muliashi
Chirundu	Mwami
Jimbe Bridge	Mwase
Kamapanda	Nakonde
Kariba	Namafulo
Kashiba	Nyala
Kasumbalesa	Sakania
Katima Mulilo	Siavonga
Kazungula	Sinazongwe
Khondwelani	Sindamisale
Kipushi	Solwezi/Kolwezi Border Post
Lonshi Border Post	Victoria Falls
Luangwa	Zombe

PART II
POSTS FOR CLEARANCE OF AIRCRAFT PASSENGER BAGGAGE

Chingola Airport	Mbala Airport
Chipata Airport	Mfuwe Airport
Gwembe Airport	Mongu Airport
Kitwe Airport	Mulekatembo
Livingstone Airport	Ndola Airport
Lusaka Airport

PART III
POSTS FOR CLEARANCE OF RAILWAY TRAIN PASSENGERS’ BAGGAGE

Kapiri Mposhi Railway Station	Nakonde Railway Station
Livingstone Railway Station	Ndola Railway Station

PART IV
POSTS FOR CLEARANCE OF SHIP PASSENGERS’ BAGGAGE

Luangwa Harbour	Siavonga Harbour
Mpulungu Harbour	Sinazongwe Harbour
Nchelenge Harbour

SIXTH SCHEDULE

[Paragraph 8]

POSTS FOR ENTRY FOR GOODS IMPORTED BY RAIL

Kapiri Mposhi	Nakonde
Livingstone	Ndola

SEVENTH SCHEDULE

[Paragraph 12]

[Seventh Sch am by para 5 of SI 110 of 2003, para 4 of SI 49 of 2006, para 3 of SI 23 of 2007, para 5 of SI 9 of 2008; para 6 of SI 89 of 2012, para 6 of SI 60 of 2014, para 2 of SI 17 of 2019.]

HOURS FOR THE TRANSACTION OF BUSINESS AT CUSTOM POSTS

Customs Posts	Hours
Chanida	06:00 hours to 18:00 hours
Chavuma	06:00 hours to 18:00 hours
Chile	06:00 hours to 18:00 hours
Chinsenda	06:00 hours to 18:00 hours
Chipungu	06:00 hours to 18:00 hours
Jimbe Bridge	06:00 hours to 18:00 hours
Kamapanda	06:00 hours to 18:00 hours
Kashiba	06:00 hours to 18:00 hours
Kasumbalesa	06:00 hours to 18:00 hours
Katima Mulilo	06:00 hours to 18:00 hours
Kazungula	06:00 hours to 18:00 hours
Khondwelani	06:00 hours to 18:00 hours
Kipushi	06:00 hours to 18:00 hours
Lonshi Border Post	0600 hours to 1800 hours daily
Luangwa	0600 to 1800 hours daily
Lufuwa Border Post	06:00 hours to 18:00 hours
Lukwesa	0600 to 1800 hours daily
Lusuntha	06:00 hours to 18:00 hours
Mokambo	06:00 hours to 20:00 hours
Mongu	06:00 hours to 18:00 hours
Mpulungu	06:00 hours to 18:00 hours
Muliashi	06:00 hours to 18:00 hours
Mulekatembo	06:00 hours to 18:00 hours
Mwase	06:00 hours to 18:00 hours
Namafulo	06:00 hours to 18:00 hours
Nchelenge	06:00 hours to 18:00 hours
Nyala	06:00 hours to 18:00 hours
Sindamisale	06:00 hours to 18:00 hours
Sakania	06:00 hours to 18:00 hours
Solwezi/Kolwezi Border Post	0600 to 1800 hours daily
Zombe	06:00 hours to 18:00 hours
Chembe	0600 hours to 2000 hours daily
Kariba	0600 hours to 2000 hours daily
Victoria Falls	0600 hours to 2200 hours daily
Mwami	All hours of the day and night
Nakonde	All hours of the day and night

EIGHTH SCHEDULE

[Paragraph 13]

[Eighth Sch am by para 2 of SI 36 of 2022.]

CUSTOMS FACILITIES FOR CLEARANCE OF AIRCRAFT, SHIPS AND TRANS

Customs Aerodromes	Harbours	Railway stations
Chingola	Luangwa	Kapiri Mposhi
Chipata	Mpulungu	Livingstone
Gwembe valley	Nchelenge	Nakonde
Kitwe	Siavonga	Ndola
Livingstone	Sinazongwe
Lusaka
Mbala
Mfuwe
Mongu
Ndola
Sakania

CUSTOMS AND EXCISE (SPIRIT) (REFUNDS, REBATES AND REMISSIONS) REGULATIONS

[Section 98]

Arrangement of Regulations

Regulation

1. Title

2. Interpretation

3. Grant of remissions

4. Methylation of spirits

5. Obligation of distillers to keep books

6. Grant of authority to use spirits

7. Manner of obtaining spirits

8. Lodgment of entry

9. Special provisions with respect to authorised user of spirits

10. Obligation of authorised user to keep records

11. Obligation of authorised users to render returns

12. Prescribed fees

13. Disposal of rebated spirits by authorised users

14. Notification of cessation

15. Remission of duty on rebated spirits which are lost or destroyed

SI 16 of 2004.

1. Title

These Regulations may be cited as the Customs and Excise (Spirit) (Refunds, Rebates and Remissions) Regulations.These Regulations shall come into operation on 7thFebruary, 2004.*

2. Interpretation

In these Regulations, unless the context otherwise requires—

“authorised user” means a person authorised under regulation 7 to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations;

“coloured methylated spirits” means spirit to every one hundred litre of which has been added three-eighths of a litre of mineral naphtha (petroleum oil) and not less than 156 milligrammes by weight of powdered methyl dye;

“industrial methylated spirits” means unsweetened and unflavoured spirits to which have been added five parts by volume of wood naptha to every 95 parts by volume of spirits;

“industrial methylated spirits (R grade)” means unsweetened and unflavoured spirits of the British Pharmacopoeia standard for 95 per centum ethyl alcohol to which has been added five parts by volume of such spirits and to which mixture has been added—

(a) one part of quassin solution to every 100 parts of the mixture;

(b) one part of quassin powder to every 1,000 parts of the mixture; or

“methylated spirits” includes coloured methylated spirits, industrial methylated spirits and industrial methylated spirits (R grade);

“official requisition” means an official requisition issued by an authorised user in terms of sub-regulation (2) or regulation 8; and

“rebated” means under rebate of duty granted by these Regulations.

(2) Any reference in these Regulations to the letter “B.P.”, “B.P.C.” or “N.F.” in relation to a reparation, shall be construed as a reference to the formula of that preparation as set out in the most recent edition of the British Pharmacopoeia, British Pharmaceutical Codex or National Formulary, as the case may be, in which it is published.

3. Grant of remissions

(1) Subject to the provision of these Regulations, a refund or remission of the whole duty paid or payable shall be granted on spirits for use solely for scientific, teaching and experimental purposes or manufacture of any medical preparation, reagent, microscopic stain or indicator.

(2) Subject to the provisions of these Regulations, a remission of the whole excise duty shall be granted on spirits specified in Part II of the Second Schedule when manufactured in Zambia by a Distiller-

(a) on the removal of such spirits from licensed premises to an authorised user, in pursuance of the term of—

(i) an official requisition; and

(ii) a removal warrant issued by an officer;

(b) on the clearance in terms of regulations 53 of the Customs and Excise (General) Regulations, and removal of such spirits from a warehouse under the control of a licensed distiller to an authorised user in pursuance of the terms of an official requisition;

(d) on the removal from one authorised user to another authorised user:

Provided that nothing contained in this sub-regulation shall be construed as prohibiting the removal of spirits on which the duty has not been paid—

(i) from one distillery to another; or

(ii) from a licensed distillery to a warehouse if the warehouse is under the control of and is licensed in the name of the same person as the distillery for use or disposal.

4. Methylation of spirits

(1) Methylated spirits shall only be manufactured in the form of—

(a) coloured methylated spirits;

(b) industrial methylated spirits or

(2) Spirits shall be methylated only—

(a) in the presence of an officer;

(b) in a room or store approved by the Commissioner General for purpose of methylation; and

(c) in such fixed mixing vessels as may be approved by the proper officer for purposes of methylation, being vessels which are—

(i) equipped with means of taking account of the spirits;

(ii) capable of being property secured; and

(iii) clearly marked to show the type of methylated spirits contained therein.

(3) The only spirit to be used in methylation shall be unsweetened and unflavoured spirits of a strength of not less than 90 per cent of alcohol by volume determine by Gay Lussac’s hydrometer.

(4) No substance shall be added to or mixed with spirits in the course of methylation except—

(a) denaturants as provided for in these Regulations; or

(b) water in such quantities as will not reduce the strength of the methylated spirits below 90 per cent of alcohol by volume determined by Bay Lussac’s hydrometer.

(5) Except with the written permission of the Commissioner General, the quantity of spirits used for methylation at any one time shall not be less than 1,000 litres.

(6) Coloured methylated spirits be manufactured in accordance with either of the following formulae:

	Litres
(a) Spirit	95.0
Wood naphtha	3.5
Crude pyridine	1.5
	100.0
(b) Spirit	95.0
Wood butyl alcohol	4.0
Crude pyridine	1.0
	100.0

(7) Wood naphtha, crude butyl alcohol, crude pyridine, mineral naphtha, methyl violet dye, pure methyl alcohol, quassin solution, quassin powder and benzyldiethyl (2:6 xylycarbamoyl methyl) ammonium benzoate used in the methylation of spirits shall conform to the standards set out in the Third Schedule.

(8) No denaturants shall be used in the methylation of spirits unless they have been stored in a place or vessel secured to the satisfaction of the proper officer and opened only with the approval of an officer.

5. Obligation of distillers to keep books

A distiller who methylates spirits shall keep a book in which shall be clearly recorded, daily or at any time when required to do so by an officer, in litres and proof litres, the quantities and strengths of each type of methylated spirits manufactured and disposed of by the distiller.

6. Grant of authority to use spirits

(1) Subject to provisions of these Regulations, the Commissioner General may, in writing, authorise any person to use spirits for the purpose in respect of which a refund or remission of duty is granted by these Regulations.

(2) Every authority granted in terms of sub-regulation (1) shall specify—

(a) the premises on which the spirits are to be used;

(b) the purposes for which the spirits are to be used; and

(3) The Commissioner-General shall not authorise any person to use rebate spirits for any purpose unless the Commissioner General is satisfied that the use of industrial methylated spirits or industrial methylated spirits (R grade) would be unsuitable for a detrimental to that purpose.

(4) The Commissioner may require an authorised user, before approval, to furnish a form of bond, guarantee or similar undertaking for such amount and such duration as the Commissioner General may require for compliance with the provisions of the Act and these Regulations.

(5) Any bond required by the Commissioner General in terms of this sub-regulation (4) shall be in Form CE 121 set out in the Eighth Schedule of the Customs and Excise (General) Regulations.

7. Manner of obtaining spirits

(1) Subject to the provisions of this Regulation, a refund or remission of duty on spirits, shall be granted to an authorised user only were the spirit are—

(a) imported directly by the authorised user in accordance with the provision of the Act;

(b) taken out of a bonded warehouse in accordance with the provisions of Regulations 53 of the Customs and Excise (General) Regulations;

(d) from an authorised user in such quantities as may be determined by the Commissioner General.

(2) Any entry or application made pursuant to this Regulation shall be accompanied by a duly completed declaration in Form CE 25 set out in the Eighth Schedule of the Customs and Excise (General) Regulations made by the authorised user and attesting to the use of the spirits.

(3) Any entry required to be lodged, by an authorised user in accordance with the provisions of these Regulations shall be made in Form CE 20 set out in the Eighth Schedule of the Customs and Excise (General) Regulations.

8. Lodgment of entry

An authorised user shall ensure that—

(a) any spirits obtained in accordance with these Regulations are kept in a secure place under the control of the authorised user;

(b) any spirits are withdrawn from stock only under the supervision of such user or person and in such quantities as are required for immediate use; and

9. Special provisions with respect to authorised user of spirits

(1) An authorised user shall not use spirits for the purpose of—

(a) manufacturing a medicinal preparation unless such preparation is manufactured under the personal supervision of a pharmacist; or

(b) manufacturing any preparation other than a medical preparation, except in accordance with such formula as the Commissioner General may from time to time approve.

(2) Where the Commissioner General so directs an authorised user shall not carry out any manufacturing operation in which spirits are used unless the operation is supervised by an officer.

(3) Notwithstanding the provisions of these Regulations, where unauthorised user uses large quantities of spirit continuously, in relation to the particular nature of the operation, the Commissioner General may make such special arrangements as the Commissioner General deems necessary to protect revenue.

10. Obligation of authorised user to keep records

(1) Every authorised user shall keep records, in a form approved by the Commissioner General, showing full particulars of all receipts and disposals of spirits in respect of each month and the stock on hand at the end of each month, in such manner that the spirits can readily be accounted for to the satisfaction of the Customs Division:

Provided that, where an authorised user is licensed in terms of section 93 of the Act, the Commissioner General shall allow the authorised user to keep such books as will comply with the provisions of section 108 of the Act.

(2) Subject to the provisions of sub-regulation (1) shall be authorised user fails to keep a record in the approved manner, nay spirit received by the authorised user during the period when the records were not so kept shall be deemed to have been used for a purpose other than that for which the approval was granted and the duties due on such spirits shall become payable unless the authorised user satisfies the Commissioner General that the spirits were used for the purpose for which the approval was granted.

11. Obligation of authorised users to render returns

(1) Every authorised user shall submit—

(a) a return in duplicate on or before the fourteenth day of each month, indicating—

(i) the spirits on hand at the beginning of the month;

(ii) the quantity of spirits and received during the previous months;

(iii) the quantity of spirits used, sold or otherwise disposed of during that month;

(iv) the quantity on hand at the end of that month; and

(v) the manufacture and business activities undertaken during the month:

Provided that, if the authorised user is licensed in terms of section 93 of the Act, the Commissioner General may allow the authorised user to render such returns as will comply with the provisions of section 108 of the Act and this sub-regulation without duplication of work.

12. Prescribed fees

(1) An authorised user shall—

(a) on authorisation in terms of these Regulations, pay a fee of 5,000 fee units; and

(b) on or before the 31st January, in each year following the year in which the authorised user was authorised in terms of these Regulations, pay an annual fee of 5,000 fee units.

(2) Notwithstanding the provisions of this regulation, an authorised user who is authorised to use spirits solely for scientific, teaching or experimental purposes or in a hospital shall not be liable to any fee.

(3) Any authorised user whose authority is revoked by the Commissioner General shall not be entitled to a refund of the whole or any portion of the fee paid under this Regulation.

13. Disposal of rebated spirits by authorised users

Except with the consent of the Commissioner-General an authorised user shall not use or dispose of spirits other than in accordance with the terms of the Commissioner General’s authority or the provisions of these Regulations.

14. Notification of cessation

(1) Where an authorised user ceases to use spirits in accordance with the terms of the authority granted to the authorised user under these Regulations, the authorised user shall notify the Customs Divisions accordingly.

(2) The Commissioner-General may revoke any authority granted to an authorised user under these Regulations if the authorised user—

(a) ceases to use spirits in accordance with the terms of that authority; or

(b) contravenes or fails to comply with any of the provisions of these Regulations and the Act.

(3) Where in accordance with these Regulations the Commissioner General revokes the authority granted to an authorised user, such user shall, within a period of time fixed by the Commissioner General, dispose of any spirit obtained by virtue of such authority in such manner as the Commissioner General may direct.

15. Remission of duty on rebated spirits which are lost or destroyed

(1) Subject to the provisions of this regulation, a refund or remission of the whole of the duty shall be granted, where the spirits—

(a) are lost in course of and by reason of the process of manufacture on the premises of an authorised user;

(b) are lost, without going into consumption, in the course of manipulation on licensed premises deemed to be a warehouse in terms of section 55 of the Act, to the extent that the losses do not exceed the maximum allowances for deficiencies prescribed by regulation 54 of the Customs and Excise (General) Regulations;

(c) are lost, without going into consumption, whilst stored in a place on licensed premises set aside for the storage of such spirits; or

(d) are lost, without going into consumption—

(i) in the course of manipulation; or

(ii) whilst stored:

Provided that such refund or remission shall be granted only if the Commissioner general is satisfied that every reasonable effort was made and precaution taken to prevent their loss or destruction.

(2) An authorised user who wishes to claim a refund or remission of duty in terms of this Regulation shall submit a written explanation of the circumstances in which the destruction or loss occurred to the Commissioner General.

CUSTOMS AND EXCISE (REMISSIONS) (KONKOLA COPPER MINES PLC) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

3. Revocation of S.I. No. 27 of 2003

SI 32 of 2004.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations.

2. Remission of duty

(1) Subject to sub-paragraph (2), the Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when purchased or imported by Konkola Copper Mines Plc up to a value of 420 million United States dollars.

(2) Notwithstanding sub-paragraph (1), the Commissioner-General shall—

(a) remit duty under sub-regulation (1) when the total duty payable is 19 million, five hundred thousand United States dollars or less for the period 1st April, 2004 to 31st March, 2005;

(b) not remit duty under sub-regulation (1) when the total duty payable exceeds 19 million, five hundred thousand United States dollars for the period 1st April, 2004 to 31st March, 2005.

(3) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

3. Revocation of S.I. No. 27 of 2003

The Customs and Excise (Remissions) (Konkola Copper Mines Plc) Regulations, 2003, are hereby revoked.

SCHEDULE

[Regulation 2]

PART I
REMISSION: CUSTOMS DUTY

Description of Goods	Value in US$
Petroleum:
All Petroleum based products in their various forms including but not limited to: Gas oil (diesel), heavy fuel oil, kerosene, petrol and lubricants.
Iron Pyrite
Tyres and tubes
Parts of engineering equipment and motor vehicles, Explosives and explosive accessories
Drilling equipment and accessories.
Metal Products:
Mill balls, steel bars, castings, steel ropes, plates and sheeting, steel profiles and rails, and steel pipes and fitting.
Refractories.
Conveyor belting and associated equipment
Bearing and bearing accessories.
Coal
Hydraulic hoses, fitting and accessories
Electric motors and transformers
Cables and wires
Cables, wires, twine cordage and rope
Cement and Drycrete
Pneumatic hoses and consumables
Acids, chemicals and reagents
Other consumable goods
Office fittings, office furniture, office equipment, office supplies, information technology, equipment including associated software and consumables, paints, varnishes, solvents, hospital and medical equipment, pharmaceutical supplies, commercial and specialised vehicles including spares, workshop equipment, tools, test equipment, safety equipment, protective clothing and equipment for refurbishment of offices and company houses, electrical consumables, roof anchors and roofing grout, pumps and valves and spares.
Total Value	300,000,000

PART II
REMISSION: EXCISE DUTY

Description of Goods	HS Code	Value in US$
Gas Oils (diesel)	2710.19.10	30,000,000.00
Heavy Fuel Oils (HFO)	2710.19.20	90,000,000.00
Total Value		120,000,000.00

CUSTOMS AND EXCISE (REMISSIONS) (MARASA HOLDINGS LIMITED) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

SI 69 of 2004.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Marasa Holdings Limited) Regulations.These Regulations shall be deemed to have come into operation on 1st April, 2001.*

2. Remission of duty

(1) The Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when purchased or imported by Marasa Holdings Limited up to a value of one million, eight hundred and 50, seven thousand one hundred United States dollars.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulations 2]

REMISSION: CUSTOMS DUTY

Description of goods	Value in US$
Construction material and equipments
Electrical equipment
Air conditioning and ventilation equipment
Plumbing equipment and other fittings
Tiling, carpers and flooring
Shop fittings and specialised finishes
Softs, furniture, curtains and other finishes
Fire control, health club
Equipment
TOTAL VALUE…………………………………………..	1,857,100

REMISSION: EXCISE DUTY

Description of goods	Value in US$
Construction material and equipments
Electrical equipment
Air conditioning and ventilation equipment
Plumbing equipment and other fittings
Tiling, carpers and flooring
Shop fittings and specialised finishes
Softs, furniture, curtains and other finishes
Fire control, health club
Equipment
TOTAL VALUE…………………………………………..	1,857,100

CUSTOMS AND EXCISE (REMISSIONS) (MOPANI COPPER MINES PLC) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Revocation of S.I. No. 39 of 2000

SI 16 of 2005.

1. Title

These Regulations may be cited as the Customs and Excise (Remissions) (Mopani Copper Mines Plc) (Revocation) Regulations.

2. Revocation of S.I. No. 39 of 2000

The Customs and Excise (Remissions) (Mopani Copper Mines Plc) Regulations, 2000 are hereby revoked.

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) (NO. 2) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of excise duty

1. Title

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) (No. 2) Regulations.These Regulations shall be deemed to have come into operation on 1st April, 2005*

2. Suspension of excise duty

The excise duty on the goods listed in the Schedule to these Regulations is suspended or reduced to the extent shown in the Schedule.

CUSTOMS AND EXCISE (REMISSION) (EQUINOX COPPER VENTURES LIMITED – LUMWANA COPPER PROJECT) REGULATIONS

[Section 198]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duties

SI 79 of 2006.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Equinox Copper Ventures Limited – Lumwana Copper Project) Regulations.

2. Remission of duties

(1) The Commissioner-General shall remit all duties payable on the goods set out in the Schedule to these Regulations when imported by Equinox Copper Ventures Limited-Lumwana Copper Project:

Provided that the total amount so remitted shall be repaid by Equinox Copper Ventures Limited-Lumwana Copper Project until such time the Free Cash Free Event is reached and the amount shall be paid into the national or special account and in accordance with terms of the signed Development Agreement between Government and the company.

(2) Goods on which duties have been remitted under these Regulations shall not be sold or otherwise disposed off to any other person not entitled to import them free of duties, except with the consent of these Commissioner-General and upon payment of duties, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulation 2]

Description of Goods	Value in US dollar
Specialised mine planning and maintenance software.	1,200,000.00
IT and Communications equipment including radios, radio repeater, VSAT equipment, satellite dishes, personal computers (PCs), printers, photocopiers, plotters, digital projectors, database servers software and software licensing and peripherals, telecommunications equipment (including fax machines, PABXs, phones, cabling and accessories, training equipment and media).
First-fill reagents including anti-scale, caustic soda, flocculants, hydrochloric acid, lime, frothier, collector, depressant, water treatment chemicals, lubricant and greases.	2,100,000.00
Office equipment and supplies including office furniture and fittings.	1,030,000.00
Construction accommodation and fit-out.	650,000.00
Motor vehicles including specialised personnel haulage vehicles and shift change buses, ambulances, haul road maintenance tractors, septic tank trucks, 4 by 4 personnel carriers and 4 and 4 light delivery vehicles.	5,000,000.00
First fill-insurance spares including mantle assemblies, safe set couplings, eccentric assemblies, countershaft assemblies, apron feeder drive trains, conveyor drive assemblies, conveyor gearboxes, apron feeder gear boxes, SAG mill trunnion bearings, SAG mill cyclo converter transformers, SAG mill rotor coils, SAG mill stator coils and excitation transformers, ball mill trunnion bearings, ball mill cyclo converter transformers, ball mill rotor coils and ball mill stator coils, regrind mill trunnion bearings, regrind inch drive systems, regrind mill pinion and pinion assemblies complete, apron feeders complete including gearboxes, chains, mill discharge pump motors, mill discharge pump gearboxes.	1,200,000.00 3,630,000.00
Environmental approval programme requirements including TSF groundwater monitoring equipment, nursery and nursery equipment, weather stations and telemetry, radon monitor and accessories, gauging and sediment monitoring stations equipment, laboratory and equipment, assorted equipment, etc.	1,200,000.00
Emergency response and fire station building including emergency control room and equipment, emergency response equipment.	500,000.00
Clinic equipment including X-ray equipment, various medical equipment, clinic furniture, piping for oxygen, theatre equipment, instruments and diagnostic tools and peripherals.	500,000.00
Asset protection systems including CCTV systems, fuel protection equipment, fencing, guard posts, security dog Kennels, lighting and other equipment.	470,000.00
EPC-Sewage plant including civil works, piping and electrical equipment.	1,097,000.00
EPC-potable water plant including plate-work, piping and electrical equipment and instruments.	431,000.00

CUSTOMS AND EXCISE (REMISSION) (LUMWANA MINING COMPANY) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission duty

SI 58 of 2008.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Lumwana Mining Company) Regulations.

2. Remission duty

(1) The Commissioner-General shall remit the whole duty payable on the goods set out in the Schedule to these Regulations when imported or purchased by Lumwana Company for use in the Lumwana Copper Project.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to person not entitled to import them free of duty, except with the consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal.

SCHEDULE

[Regulation 2]

PART I
REMISSION OF CUSTOMS DUTY

HS Code	Description of Goods
2710.19.10	Automotive gas-oils (Diesel)
2716.00.00	Electrical energy

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) REGULATIONS, 2008

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of excise

SI 68 of 2008.

1. Title

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) Regulations.

2. Suspension of excise

The excise duty on the goods listed in the Schedule shall be suspended or reduced to the extent shown in the Schedule.

SCHEDULE

[Regulation 2]

EXCISE DUTY

Heading No.	Description of Goods	Effective Duty Rate
2710.11.10	Motor Spirit (Petrol)	45%
2710.11.50	Kerosene including Kerosene type jet fuel	free
2710.19.10	Automotive gas oil (Diesel)	15%

CUSTOMS AND EXCISE (COPPER CONCENTRATES) (EXPORT DUTY) (REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Interpretation

3. Remission of export duty

SI 69 of 2008.

1. Title

These Regulations may be cited as the Customs and Excise (Copper Concentrates) (Export Duty) (Remission) Regulations.

2. Interpretation

In these Regulations “smelter” means a smelting plant for the processing of base metals.

3. Remission of export duty

(1) Subject to the provisions of these Regulations, the Minister may grant a refund, rebate or remission of the export duty paid or payable on the following goods—

(a) Copper cores and concentrates;

(b) Copper matters – cement copper (precipitated copper); and

Provided that any relief from export duty paid or payable on copper concentrates under these Regulations shall be used solely for the development of a new smelter or the expansion of an existing smelter.

(2) A mining company which intends to claim a refund, rebate or remission of export duty under these Regulations shall apply to the Minister, in writing, for the refund, rebate or remission of export duty on copper concentrates and furnish us details of the—

(a) activities relating to the development of a new smelter for the expansion of an existing smelter; and

(b) duration of the development of the new smelter or the expansion of an existing smelter.

(3) Notwithstanding sub-regulation (2), a refund, rebate or remission of export duty under these Regulations shall only be granted to a company which has commended works for the development of a new smelter or the expansion of an existing smelter.

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) REGULATIONS, 2008

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of excise duty

SI 100 of 2008.

1. Title

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) Regulations.

2. Suspension of excise duty

These excise duty on the goods listed in the Schedule shall be suspended or reduced to the extent shown in the Schedule.

SCHEDULE

[Regulation 2]

Excise Duty
Heading No.	Description of Goods	Effective Duty Rate
2710.11.10	Motor spirit (petrol)	36%
2710.19.10	Automotive gas oil (diesel)	7%

CUSTOMS AND EXCISE (PUBLIC BENEFIT ORGANISATION) (REBATE, REFUND OR REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Interpretation

3. Eligibility for rebate, refund or remission of duty

4. Grant of rebate, refund or remission

5. Rebate, refund or remission not to apply to certain goods

6. Limitation on quantities of goods

7. Rejection of application

8. Cancellation of approval

9. Revocation of S.I. No. 60 of 1996

SI 7 of 2009,

SI 76 of 2009,

SI 87 of 2012,

SI 103 of 2013,

SI 24 of 2016,

SI 59 of 2017,

SI 95 of 2021,

SI 55 of 2022.

1. Title

These Regulations may be cited as the Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations.

2. Interpretation

In these Regulations, unless the context otherwise requires—

“benefit of the public” means the provision of facilities, goods and services by an approved public benefit organisation to the public free of charge or at a fee equal to or less than that levied by a Government institution providing a similar service;

[Ins by reg 2(a) of SI 76 of 2009; subs by reg 2 of SI 87 of 2012.]

“public benefit organisation” “public benefit organisation” means an organisation which is—

(a) a company limited by guarantee incorporated in the Republic under the Companies Act;

(b) a trust incorporated under the Land (Perpetual Succession) Act;

(d) an association registered under the Non-Governmental Organisations Act, 2009;

(e) an educational institution registered under the Education Act;

(f) a health institution registered under the Health Professions Act, 2009;

(g) an amateur sporting association registered under the Sports Council of Zambia Act; or

(h) any body or organisation established or registered under any other law;

exclusively established for the purposes of providing facilities, goods or services for the benefit of the public:

Provided that in the case of a religious organisation referred to under paragraph (c), the provision of the facilities, goods or services for the benefits of the public shall be in addition to the dissemination of a religious doctrine;

[Ins by reg 2(b) of SI 76 of 2009.]

“non-profit making” means an activity of an organisation which is not for profit or gain to any member or shareholder of such organisation and which is carried on by that organisation in accordance with the organisation’s constitution, rules or other document constituting the organisation or governing its activities and which expressly prohibits it from making a distribution of any kind to any member or shareholder of the organisation; and

…

[“subsidised rate” rep by reg 2(c) of SI 76 of 2009.]

3. Eligibility for rebate, refund or remission of duty

(1) A public benefit organisation may apply to the Minister for a rebate or remission of duty paid or payable on goods if—

(a) the public benefit organisation is approved by the Minister under section 41 of the Income Tax Act;

(b) the goods are imported by the organisation and are necessary for the provision of facilities, goods and services for the benefit of the public; and

(c) the relevant Minister notifies the Minister that the Organisation is operational and provides facilities, goods and services for the benefit of the public; and

(d) the public benefit organisation has been providing a service for the benefit of the public for not less than 12 months.

[Reg 3(1)(d) ins by reg 2 of SI 103 of 2013.]

(2) An application for a rebate, refund or remission shall be made to the Minister in Form I set out in the First Schedule.

(3) For the purpose of sub-regulation (1), “relevant Minister” means, in relation to—

(a) a company limited by guarantee, the Minister responsible for commerce, trade and industry;

(b) a trust, the Minister responsible for lands;

[Reg 3(3)(c) subs by reg 3(a) of SI 76 of 2009.]

(d) an association, the Minister responsible for community development;

[Reg 3(3)(d) ins by reg 3(b) of SI 76 of 2009.]

(e) an educational institution, the Minister responsible for Education;

[Reg 3(3)(d) renumbered as (e) by reg 3(c) of SI 76 of 2009.]

(f) a health institution, the Minister responsible for health;

[Reg 3(3)(e) renumbered as (f) by reg 3(c) of SI 76 of 2009.]

(g) an amateur sporting association, the Minister responsible for sports; and

[Reg 3(3)(f) renumbered as (g) by reg 3(c) of SI 76 of 2009.]

(h) any other body or organisation established or registered under any other law, the Minister responsible for exercising the statutory function under that law.

[Reg 3(3)(g) renumbered as (h) by reg 3(c) of SI 76 of 2009.]

4. Grant of rebate, refund or remission

(1) The Minister may grant a rebate, refund or remission of duty paid or payable if the application meets the requirements of regulation 3.

(2) A rebate, refund or remission shall be valid for a period of three years from the date of the grant.

(3) The Minister shall, where the Minister grants a rebate, refund or remission of duty inform the applicant in Form II set out in the First Schedule.

(4) A public benefit organisation on whose goods a rebate, refund or remission is granted in accordance with sub-regulation (1) shall, not later than 30 days after the end of each financial year, submit a return on goods imported during that financial year—

(a) in the case of motor vehicles, in Form V set out in the First Schedule; and

(b) in the case of other goods, in Form VI set out in the First Schedule;

[Reg 4(4) ins by reg 2 of SI 59 of 2017; reg 4(4)(c) ins by reg 2 of SI 55 of 2022.]

(5) A public benefit organisation on whose goods a rebate, refund or remission is granted in accordance with sub-regulation (1), shall keep customs documents in respect of those goods at the notification address of the organisation stated on the Form II issued to the organisation or such other address as the organisation may, in writing, notify the Minister prior to the organisation’s change of the notification address.

[Reg 4(5) ins by reg 2 of SI 59 of 2017.]

(6) In this regulation, “financial year” means a period of 12 months ending on 31st December in each year.

[Reg 4(6) ins by reg 2 of SI 59 of 2017.]

5. Rebate, refund or remission not to apply to certain goods

The goods set out in the Second Schedule are not eligible for any rebate, refund or remission of duty.

6. Limitation on quantities of goods

The Minister may—

(a) limit the quantities of goods on which a rebate, refund or remission may be granted under these Regulations; or

(b) request for additional information relating to the goods for which a rebate, refund or remission is sought.

[Reg 6 subs by reg 3 of SI 55 of 2022.]

7. Rejection of application

(1) The Minister shall reject an application for rebate, refund or remission if—

(a) the application is incomplete in a material particular;

(b) the applicant submits false information in relation to the application; or

(2) The Minister shall, where the Minister rejects an application inform the applicant of the rejection in Form III set out in the First Schedule.

8. Cancellation of approval

(1) The Minister shall cancel an approval for rebate, refund or remission, if the public benefit organisation—

(a) is not exclusively providing the facilities, goods or services for the benefit of the public;

(b) uses the approval for purposes other than those provided for in the organisation’s objectives;

[Reg 8(1)(b) am by reg 3(a)(i) of 103 of 2013.]

(d) sells or otherwise disposes of the goods without the approval of the Commissioner-General as provided under regulation 88A of the Customs and Excise (General) Regulations, 2000; or

[Reg 8(1)(d) ins by reg 3(a)(ii) of SI 103 of 2013.]

(e) changes its notification address without informing the Minister in writing.

[Reg 8(1)(e) ins by reg 3 of SI 59 of 2017.]

(2) The Minister shall, where the Minister cancels an approval granted under regulation 4, inform the applicant of the cancellation in Form IV set out in the First Schedule.

(3) An organisation shall, where the Minister cancels the approval granted to the organisation under regulation 4, be liable to pay the duties due on the goods imported under these Regulations at the rate leviable at the time of the initial importation of the goods.

[Reg 8(3) ins by reg 3(b) of SI 103 of 2013.]

9. Revocation of S.I. No. 60 of 1996

The Customs and Excise (School, Hospital, Church and General Public Good) (Funding) Regulations, 1996, are hereby revoked.

FIRST SCHEDULE

[Regulations 3(2), 4(3), 7(2) and 8(2)]

FORM I

[Regulation 3(2)]

(To be completed in triplicate)

REPUBLIC OF ZAMBIA

CUSTOMS AND EXCISE ACT

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulation, 2009

APPLICATION FOR CUSTOMERS DUTY, REBATE, REFUND OR REMISSION

	Shaded fields for official use only	Date and Time
Information Required	Information Provided
1.	(a) Name of organisation (b) Physical Address (c ) Postal Address


2	Notification Address Tel: Fax: E-mail
3.	Shareholders	Full Name (s)	Position	Nationality	NRC/Passport No





	Executive Officers	Full Name(s)	Position	Nationality	NRC/Passport No.




5.	Description of activities of organisation



6.	Details of goods to be imported (a) Description of goods (b) Value of goods imported* (c) Tariff Code* (d) Applicable import duty rates*




7.	Description of goods purchased locally



8	Appendices Appendix No. 1	Tax Payer Identification Number (TPIN) Certificate
	Appendix No. 2	Copy of approval from the Zambia Revenue Authority made under section 41 of the Income Tax Act
	Appendix No. 3	Certificate of registration
Appendix No. 4	Constitution of organisation/articles of association
Appendix No. 5	Bank statements for the last twelve months immediately preceding the application
Appendix No. 6	Project plan or detailed description of activities to be undertaken by organisation
	Appendix No. 7	Sketch of physical location of organisation
	Appendix No 8	Letter (s) confirming activities by relevant Government ministries
	Appendix No 9	Bill of quantity*

(*where applicable)

………………………………………………… Applicant	………………………………………………… Date
FOR OFFICIAL USE ONLY
Received by: ………………………………………………… Officer	………………………………………………… Date
Serial No. of applicants: …………………………………….	………………………………………………… STAMP

FORM II

[Regulation 4(3)]

REPUBLIC OF ZAMBIA

The Customs and Excise Act
(Laws, Volume 18, Cap. 322)

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

NOTICE OF APPROVAL OF REBATE, REFUND OR REMISSION

1. Name of organisation …………………………………………………………………

2. General nature of business ……………………………………………………………………

3. Notification address ……………………………………………………………………….

This is to certify that ……………………………… has from the ……. day of …………. 20……. been granted approval of rebate, refund or remission of duty for a period of three years.

Any sell or disposal of goods without the approval of the Commissioner-General as provided for under the regulation 88A of the Customs and Excise (General) Regulations, S.I. No. 54 of 2000, will result in the cancellation of this approval.

Given under my hand and seal at Lusaka, Zambia, this ……… day of …………….. 20….

………………………………………………………………
Minister of Finance and National Planning

[First Sch form II subs by reg 2 of SI 95 of 2021, reg 4(a) of SI 55 of 2022.]

FORM III

[Regulation 7(2)]

REPUBLIC OF ZAMBIA

THE CUSTOMS AND EXCISE ACT

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

NOTICE OF REJECTION OF APPLICATION FOR APPROVAL OF REBATE, REFUND OR REMISSION

(1) Here insert the full names and address of the organisation	To (1) ……………………………………………………………..
(2) Here insert the Reference No. of the application	IN THE MATTERS OF (2) …………………………………. you are hereby notified that your application for (3) …………………………… has been rejected on the following grounds:
(3) Here insert type of application	(a) ……………………………………………………………….. (b) ……………………………………………………………….. (c) ………………………………………………………………..
	Dated this ………………. day of …………….. 20……

……………………………
Minister of Finance

[First Sch form III subs by reg 4 of SI 103 of 2013.]

FORM IV

[Regulation 8(2)]

REPUBLIC OF ZAMBIA

THE CUSTOMS AND EXCISE ACT

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

CANCELLATION OF APPROVAL OF REBATE, REFUND OR REMISSION

(1) Here insert the full names and address of the organisation	To (1) ……………………………………………………………..
(2) Here insert the Reference No. of the application	IN THE MATTERS OF (2) …………………………………. you are hereby notified that be rebate, refund or remission of duty granted to you on the ………………. day of ……………………. 20….. has been withdrawn on the following grounds: (a) ……………………………………………………………….. (b) ………………………………………………………………. (c) ………………………………………………………………..
	Dated this ………………. day of …………….. 20……

……………………………
Minister of Finance

[First Sch form IV subs by reg 4 of SI 103 of 2013.]

FORM V

[Regulation 4(4)]

REPUBLIC OF ZAMBIA

The Customs and Excise Act
(Laws, Volume 18, Cap. 322)

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

ANNUAL RETURN FOR MOTOR VEHICLES

Name of Organisation	Vehicle Model	Chassis No.	Engine No.	Registration No.	Expiry Date of Redbook	Location of Organisation	Current Station of Vehicle (Physical Address)	Remarks

[First Sch form V ins by reg 4(b) of SI 59 of 2017.]

FORM VI

[Regulation 4(4)]

REPUBLIC OF ZAMBIA

The Customs and Excise Act
(Laws, Volume 18, Cap. 322)

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

ANNUAL RETURN FOR OTHER GOODS

Name of Organisation	Location of Organisation	Description of Assets Procured on PBO Scheme	Use of Asset	Current Station Asset	Remarks

[First Sch form VI ins by reg 4(b) of SI 59 of 2017.]

FORM VII

[Regulation 4(4)]

REPUBLIC OF ZAMBIA

The Customs and Excise Act
(Laws, Volume 18, Cap. 322)

The Customs and Excise (Public Benefit Organisation) (Rebate, Refund or Remission) Regulations, 2009

RETURN FOR USED CLOTHES, SHOES AND BAGS (SALAULA) TO BE SUBMITTED WITHIN THREE MONTHS AFTER IMPORTATION

Name of Organisation/Individual	NRC Number	Address	Contact Number	Quantities Donated	Description of Donation

Attachments:

1. Letters of acknowledgment from beneficiaries; and

2. Letter of confirmation from the District Social Welfare Office.

[First Sch form VII ins by reg 4(b) of SI 55 of 2022.]

SECOND SCHEDULE

[Regulation 5]

[Second Sch subs by reg 3 of SI 95 of 2021.]

GOODS EXCLUDED FROM REBATE, REFUND OR REMISSION OF DUTY

1. Vehicles principally designed for the transportation of persons with a seating capacity of less than 10 including the driver;

2. Spares for motor vehicles, machinery and equipment;

3. Consumables;

4. All electrical appliances of a household or consumer design except for kitchen equipment;

5. Personal electronic gadgets such as mobile phones, laptops, tablets, cameras and similar products;

6. All non-electrical household goods except for beds, mattresses and linen;

7. Firearms;

8. Beer and liquor;

9. Spirits and wine, except for sacramental wine when imported by a religious order or church;

10. Tobacco and tobacco products;

11. Building materials that are zero rated for a public benefit organisation under the Value Added Tax Act, Cap. 331; and

12. Goods whose value is equivalent to a traveller’s allowable remission under the Customs and Excise (General) Regulations, S.I. No. 54 of 2000.

CUSTOMS AND EXCISE (SUSPENSION) (DEVELOPMENT AID FROM PEOPLE TO PEOPLE) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of duty

SI 48 of 2009.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Development Aid from People to People) Regulations.

2. Suspension of duty

(1) The Commissioner-General shall suspend the whole duty payable on the goods set out in the Schedule to these Regulations when imported by Development Aid from People to People.

(2) The amount of duty which has been suspended shall not be applied otherwise than to the programmes specified in the Memorandum of Understanding signed on the 2nd of June, 2009, between Development Aid from People to People and the Ministry responsible for community development.

SCHEDULE

[Paragraph 2]

SUSPENSION OF CUSTOMS DUTY

DESCRIPTION OF GOODS

1. Second hand Clothing

2. Second hand Shoes

CUSTOMS AND EXCISE (REMISSION) (ELECTRONIC COMMUNICATIONS) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of duty

3. Description of goods

SI 23 of 2011,

SI 100 of 2021.

1. Title

These Regulations may be cited as the Customs and Excise (Remission) (Electronic Communications) Regulations.

2. Remission of duty

(1) Subject to the other provisions of these Regulations, a remission of the whole of duty payable shall be granted in respect of the equipment, capital goods and other materials set out in the Schedule imported or taken out of bond by persons engaged in the construction of electronic communication transmission towers in unserved and underserved areas:

Provided that all such equipment, machinery and other materials are to be built into, or to form a part of, an electronic communications transmission tower.

(2) The goods on which duty has been remitted under sub-regulation (1) shall not be sold or otherwise disposed of to any person not entitled to import them free of duty except with the consent of the, if any, at the rate leviable at the date of such sale or disposal.

3. Description of goods

The importer of the goods referred to in regulation 2 shall furnish the Commissioner-General details of—

(a) the activities to be carried out and the location of the towers; and

(b) the nature, quantity, substantive tariff description and classification in the customs tariff and customs value of the goods in respect of which the remission is sought.

SCHEDULE

[Regulation 2]

[Sch subs by reg 2 of SI 100 of 2021.]

HS Code	Description
7408.20.00	Towers and lattice masts
EX7308.90.90	Other (Structures for towers prepared for use as equipment shelter)
EX7407.10.00	Copper bars, rods and profiles (Site earthing)
EX8542.31.00	Electronic integrated circuits (Digital monolithic integrated circuits)

CUSTOMS AND EXCISE (SUSPENSION) (FIRE-FIGHTING EQUIPMENT) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of duty

SI 45 of 2011.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Fire-Fighting Equipment) Regulations.These Regulations shall be deemed to have come into effect on 1st April, 2011.*

2. Suspension of duty

The Customs duties on fire extinguishers of heading 8424.10.00 and fire detectors of heading 9027.10.00 shall be suspended to free.

CUSTOMS AND EXCISE (SUSPENSION) (FUEL) REGULATIONS, 2012

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of customs and excise duty

SI 11 of 2012.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Fuel) Regulations.

2. Suspension of customs and excise duty

(1) The Customs duty on petrol of heading 2710.11.10 and diesel of heading 2711.19.10, in the quantities set out in the Schedule, shall be suspended to free, where the Ministry responsible for energy imports the petrol or diesel.

(2) The excise duty on petrol, of heading 2710.11.10, up to a maximum of 30 million litres, shall be suspended to 10 per cent, where the Ministry responsible for energy imports the petrol.

SCHEDULE

[Regulation 2]

CUSTOMS DUTY RATE ON FUEL

Type of Fuel	Quantity in litre
Petrol	30,000,000
Diesel	216,920,000

CUSTOMS AND EXCISE (MANGANESE) (EXPORT DUTY) (SUSPENSION) ORDER

[Section 89]

Arrangement of Paragraphs

Paragraph

1. Title

2. Suspension of export duty on manganese

SI 15 of 2012.

1. Title

This Order may be cited as the Customs and Excise (Manganese) (Export Duty) (Suspension) Order.

2. Suspension of export duty on manganese

The export duty payable on manganese ore or concentrate of heading 2602.00.00 is hereby suspended to free.

CUSTOMS AND EXCISE (SUSPENSION) (CRUDE OIL) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of customs duty

SI 33 of 2013.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Crude Oil) Regulations.

2. Suspension of customs duty

The Customs duty on crude oil of heading 27.09 is suspended to free.

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) REGULATIONS, 2014

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Suspension of excise duty

3. Revocation of S.I. No. 23 of 2010

SI 2 of 2014,

SI 81 of 2015,

SI 2 of 2019.

1. Title and commencement

These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) Regulations and shall come into operation on 1st January 2014.

2. Suspension of excise duty

The excise duty on the goods listed in the Schedule is suspended to the extent shown in the Schedule.

3. Revocation of S.I. No. 23 of 2010

The Customs and Excise (Excise Duty) (Suspension) Regulations, 2010, are revoked.

SCHEDULE

[Paragraph 2]

[Sch am by reg 2 of SI 81 of 2015, reg 2 of SI 2 of 2019.]

EXCISE DUTY


Heading No. Rate of	Description of Goods	Effective Duty
EX 2203.00.90	Other, including ale, larger and stout made from sorghum	20%
EX 2203.00.90	Other, including ale, larger and stout made from malt	40%
EX 2203.00.90	Other, including ale, larger and stout made from cassava	10%
2206.00.10	Ciders	40%

CUSTOMS AND EXCISE (FERTILISER) (REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Remission of export duty

SI 2 of 2017.

1. Title

These Regulations may be cited as the Customs and Excise (Fertiliser) (Remission) Regulations.

2. Remission of export duty

The Commissioner-General shall remit the duty payable on the goods set out in the Schedule when imported.

SCHEDULE

[Regulation 2]

REMISSION OF SURTAX

Heading	Description of Goods
31.01	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.
31.02	Mineral or chemical fertilisers, nitrogenous.
31.03	Mineral or chemical fertilisers, phosphatic.
31.04	Mineral or chemical fertilisers, phosphatic.
31.05	Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

CUSTOMS AND EXCISE (SUSPENSION) (COBALT CONCENTRATES) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of surtax on cobalt concentrates

SI 30 of 2017.

1. Title

These Regulations may be cited as the Customs and Excise (Suspension) (Cobalt Concentrates) Regulations.

2. Suspension of surtax on cobalt concentrates

The surtax on cobalt concentrates of heading 2605.00.20 is suspended to free.

CUSTOMS AND EXCISE (EXPORT DUTY) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Suspension of export duty

SI 40 of 2017.

1. Title

These Regulations may be cited as the Customs and Excise (Export Duty) (Suspension) Regulations.

2. Suspension of export duty

The export duty on the goods listed in the Schedule is suspended as specified in the Schedule.

SCHEDULE

[Regulation 2]

SUSPENSION OF CUSTOMS DUTY ON WOOD AND WOOD PRODUCTS

Heading	Description of Goods	Customs Duty Rate
44.01	Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles, sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms	40% or K1.50 whichever is higher
44.02	Wood charcoal (including shell or nut charcoal), whether or not agglomerated	40% or K1.50 whichever is higher
44.03	Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared	40% or K1.50 whichever is higher -treated with paint, stains, creosote or other preservatives:
4403.11.00	–Coniferous	40% or K1.50 whichever is higher
4403.12.00	–Non-coniferous –other, coniferous	40% or K1.50 whichever is higher
4403.21.00	–Of pine (pinus spp.), of which any cross-sectional dimension is 15cm or more	40% or K1.50 whichever is higher
4403.22.00	–Of pine (pinus spp.), other	40% or K1.50 whichever is higher
4403.23.00	–Of fir (Abies spp.) and spruce (Picea spp.), of which any cross-sectional dimension is 15cm or more	40% or K1.50 whichever is higher
4403.24.00	-Of fir (Abies spp.) and spruce (Picea spp.), other	40% or K1.50 whichever is higher
4403.25.00	–Other, of which any cross-sectional dimension is 15 cm or more	40% or K1.50 whichever is higher
4403.26.00	–Other –Other, of tropical wood	40% or K1.50 whichever is higher
4403.41.00	–Dark Red Meranti, Light Red Meranti and Meranti Bakau	40% or K1.50 whichever is higher
4403.49.00	–Other –Other	40% or K1.50 whichever is higher
4403.91.00	–Of oak (Quercus spp.)	40% or K1.50 whichever is higher
4403.93.00	–of beech (Fangus spp.), of which any cross-sectional dimension is 15 cm or more	40% or K1.50 whichever is higher
4403.94.00	–Of beech (Fangus spp.), other	40% or K1.50 whichever is higher
4403.95.00	–Of birch (Betula spp.), of which any cross-sectional dimension is 15 cm or more	20% or K0.75 whichever is higher
4403.96.00	–of birch (Betula spp.), other	20% or K0.75 whichever is higher
4403.97.00	–Of popular and aspen (Populus spp.)	20% or K0.75 whichever is higher
4403.98.00	–Of eucalyptus (Eucalyptus spp.)	20% or K0.75 whichever is higher
4403.99.00	–Other	20% or K0.75 whichever is higher
44.04	Hoopwood, split poles, piles, pickets and stakes of wood, pointed but not sawn lengthwise, wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas and tool handles or the like; chipwood and the like	40% or K1.50 whichever is higher
44.05	Wood wool, wood flour	40% or K1.50 whichever is higher
44.07	Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of thickness exceeding 6 mm	0% or K0.00
44.08	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 thickness not exceeding 6 mm	0% or K0.00
44.09	Wood (including strips and friezes for parquet floorings, 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	0% or K0.00
44.11	Fiberboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances	0% or K0.00
44.12	Plywood, veneered panels and similar laminated wood	0% or K0.00
44.13.00.00	Densified wood, in blocks, plates, strips or profile shapes	0% or K0.00

CUSTOMS AND EXCISE (EXCISE DUTY) (CUT RAG) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Suspension of excise duty

SI 36 of 2018.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Excise Duty) (Cut Rag) (Suspension) Regulations.

(2) These regulations are deemed to have come into operation on 1st January, 2018.

2. Suspension of excise duty

(1) The excise duty on the goods listed in the Schedule is suspended to the extent shown in the Schedule.

(2) A suspension under sub-regulation (1) shall be granted to a licensed manufacturer of tobacco products where the goods are—

(a) imported directly by the licensed manufacturer in accordance with the provisions of the Act; and

(b) taken out of a bonded warehouse in accordance with regulation 56 of the Customs and Excise (General) Regulations, 2000.

(3) A licensed manufacturer shall not use or dispose of the goods imported or taken out of bond pursuant to these Regulations without the consent of the Commissioner-General.

SCHEDULE

[Regulation 2]

Heading No.	Description of Goods	Excise Duty Rate
2403.19.10	Cut rag	Free

CUSTOMS AND EXCISE (EXCISE DUTY) (SUSPENSION) (REVOCATION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Revocation of S.I. No. 4 of 2015

SI 90 of 2018.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Excise Duty) (Suspension) (Revocation) Regulations.

(2) These Regulations, shall come into operation on 1st January, 2019.

2. Revocation of S.I. No. 4 of 2015

The Customs and Excise (Excise Duty) (Suspension) Regulations, 2015, are revoked.

CUSTOMS AND EXCISE (NICKEL AND PARTICLE BOARD) (EXPORT DUTY) (REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Remission of export duty

3. Revocation of S.I. No. 53 of 2016

SI 5 of 2019.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Nickel and Particle Board) (Export Duty) (Remission) Regulations.

(2) These Regulations shall come into operation on 1st January, 2019.

2. Remission of export duty

The Commissioner-General shall remit the duty payable on the goods set out in the Schedule when exported.

3. Revocation of S.I. No. 53 of 2016

The Customs and Excise (Manganese, Nickel and Particle Board) (Export Duty) (Remission) Regulations, 2016, are revoked.

SCHEDULE

[Regulation 2]

REMISSION OF EXPORT DUTY

HS Code	Description of Goods
26.04.
26.04.0010	Nickel ores and concentrates
44.1.
4410.11.00	Particle board

CUSTOMS AND EXCISE (PRECIOUS STONES) (EXPORT DUTY) (SUSPENSION) ORDER

[Section 89]

Arrangement of Paragraphs

Paragraph

1. Title

2. Suspension of export duty on gemstones

SI 82 of 2019.

1. Title

This Order may be cited as the Customs and Excise (Precious Stones) (Export Duty) (Suspension) Order and shall come into operation on 1st January, 2020.

2. Suspension of export duty on gemstones

The export duty payable on precious stones of heading 71.03 specified in the Schedule is suspended to free.

SCHEDULE

[Regulation 2]

Tariff Heading	Description of Goods	Rate
71.03	Precious stones (other than diamonds) and semiprecious 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	Free

CUSTOMS AND EXCISE (MACHINERY AND EQUIPMENT) (SUSPENSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Suspension of duty

SI 86 of 2019,

SI 98 of 2021,

SI 46 of 2022.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Machinery and Equipment) (Suspension) Regulations.

(2) These Regulations shall come into operation on 1st January, 2020.

2. Suspension of duty

(1) The customs duty on the goods set out in the First Schedule and Second Schedule is suspended as set out in the Schedules.

(2) …

[Reg 2(2) rep by reg 2 of SI 46 of 2022.]

(3) …

[Reg 2(3) rep by reg 2 of SI 46 of 2022.]

FIRST SCHEDULE

[Regulation 2]

Description/ HS Code	Description	Effective Duty Rate
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 – Steam or other vapour generating boilers.
8402.11.00	– – Water tube boilers with a steam production exceeding 45 t per hour	5%
8402.12.00	– – Water tube boilers with a steam production not exceeding 45 t per hour	5%
8402.19.00	– – Other vapour generating boilers, including hybrid boilers	5%
8402.20.00	– Super-heated water boilers	5%
8404	Auxiliary plant for use with boilers of Heading 84.02 or 84.03 (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 Heading 84.02 or 84.03	5%
8404.20.00	– Condensers for steam or other vapour power units	5%
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%
8406	Steam turbines and other vapour turbines.
8406.10.00	– Turbines for marine propulsion – Other turbines	5%
8406.81.00	– – Of an output exceeding 40mw	5%
8406.82.00	– – Of an output not exceeding 40mw	5%
8419.40.00	– Distilling or rectifying plant	5%
8419.50.00	– Heat exchange units	5%
8419.60.00	– Machinery for liquefying air or other gases – Other machinery, plant and equipment
8419.89.00	– – Other

SECOND SCHEDULE

[Regulation 2]

[Second Sch am by reg 2 of SI 98 of 2021.]

Description/ HS Code	Description	Effective Duty Rate
8410	Hydraulic turbines, water wheels, and regulators therefor – Hydraulic turbines and water wheels
8410.11.00	– – Of a power not exceeding 1,000 kW	0%
8410.12.00	– Of a power exceeding 1,000 kW but not exceeding 10,000 kW	0%
8410.13.00	– – Of a power exceeding 10,000 kW	0%
8412	Other engines and motors
8412.21.00	– – Linear acting (cylinders)	0%
8412.29.00	– – Other	0%
8412.31.00	– – Linear acting (cylinders)	0%
8412.39.00	– – Other	0%
8413	Pumps for liquids, whether or not fitted with a measuring device; liquid elevators
8413.19.90	– – – Other	0%
8413.30.00	Fuel, lubricating or cooling medium pumps for internal combustion piston engines	0%
8413.40.00	– Concrete pumps	0%
8413.50.00	Other reciprocating positive displacement pumps	0%
8413.60.00	– Other rotary positive displacement pumps	0%
8413.70.00	Other centrifugal pumps – Other pumps; liquid elevators:	0%
8413.81.00	– – Pumps	0%
8413.82.00	– Liquid elevators – Parts:	0%
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	0%
8416.20.00	– Other furnace burners, including combination burners	0%
8416.30.00	– Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances	0%
8417	Industrial or laboratory furnaces and ovens, including incinerators, non-electric	0%
8417.10.00	– Furnaces and ovens for the roasting, melting or other heat treatment of ores, pyrites or of metals	0%
8417.80.00	– Other	0%
8420	Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
8420.91.00	– – Cylinders	0%
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	0%
8424.20.00	– Spray guns and similar appliances	0%
8424.30.00	Steam or sand blasting machines and similar jet projecting machines – Agricultural or horticultural sprayers: – portable	0%
8424.89.00	– – Other	0%
8425	Pulley tackle and hoists, other than skip hoists; winches and capstans; jacks
8425.11.00	– – Powered by electric motor	0%
8425.19.00	Other – Winches; capstans	0%
8425.31.00	– Powered by electric motor	0%
8425.39.00	– – Other – Jacks; hoists of a kind used for raising vehicles	0%
8425.41.00	Built-in jacking systems of a type used in garages	0%
8425.42.00	– – Other jacks and hoists, hydraulic	0%
8425.49.00	Other	0%
8426	Ships’ derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
8426.11.00	– Overhead travelling cranes on fixed support	0%
8426.12.00	– – Mobile lifting frames on tyres and straddle carriers	0%
8426.19.00	– – Other	0%
8426.20.00	– Tower cranes	0%
8426.30.00	– Portal or pedestal jib cranes – Other machinery, self-propelled	0%
8426.41.00	– – On tyres	0%
8426.49.00	– Other – Other machinery:	0%
8426.91.00	– – Designed for mounting on road vehicles	0%
8426.99.00	– Other	0%
8427	Fork-lift trucks; other works trucks fitted with lifting or handling equipment	0%
8427.10.00	Self-propelled trucks powered by an electric motor	0%
8427.20.00	– Other self-propelled trucks	0%
8427.90.00	– Other trucks	0%
8429	Self-propelled bulldozers, angledozers, graders, levellers, scrappers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers – Bulldozers and angledozers	0%
8429.11.00	– – Track laying	0%
8429.19.00	Other	0%
8429.20.00	– Graders and levellers	0%
8429.30.00	– Scrapers	0%
8429.40.00	Tamping machines and road rollers – Mechanical shovels, excavators and shovel loaders	0%
8429.51.00	– Front-end shovel loaders	0%
8429.52.00	– – Machinery with a 360º revolving superstructure	0%
8429.59.00	– Other
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	0%
8430.31.00	– Self-propelled	0%
8430.39.00	– Other – Other boring or sinking machinery	0%
8430.41.00	– – Self-propelled	0%
8430.49.00	– Other	0%
8430.50.00	Other machinery, self-propelled – Other machinery, not self-propelled	0%
8430.61.00	Tamping or compacting machinery	0%
8430.69.00	– – Other	0%
8454	Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
8454.10.00	– Converters	0%
8454.30.00	Casting machines	0%
8455	Metal-rolling mills and rolls therefor
8455.10.00	– Tube mills	0%
8455.21.00	– – Hot or combination hot and cold	0%
8455.22.00	– – Cold	0%
8467	Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor – Pneumatic
8467.21.00	– Drills of all kinds	0%
8467.22.00	– – Saws	0%
8467.29.00	– – Other	0%
8467.81.00	– – Chain saws	0%
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	0%
8474.20.00	Crushing or grinding machines – Mixing or kneading machines	0%
8474.31.00	– – Concrete or mortar mixers	0%
8474.39.00	– Other	0%
8474.80.00	– Other machinery	0%
8479	Machines and mechanical appliances, having individual functions, not specified or included elsewhere in this Chapter
8479.82.00	Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines	0%
8501	Electric motors and generators (excluding generating sets)
8501.10.00	Motors of an output not exceeding 37.5W	0%
8501.20.00	– Universal AC/DC motors of an output exceeding 37.5W – Other DC motors; DC generators:	0%
8501.31.00	Of an output not exceeding 750W	0%
8501.32.00	Of an output exceeding 750W but not exceeding 75kW	0%
8501.33.00	– Of an output exceeding 75kW but not exceeding 375kW	0%
8501.34.00	Of an output exceeding 375kW	0%
8501.40.00	– Other AC motors, single-phase – Other AC motors, multi-phase	0%
8501.51.00	Of an output not exceeding 750W	0%
8501.52.00	– – – Of an output exceeding 750W but not exceeding 75kW	0%
8501.53.00	– Of an output exceeding 75kW – AC generators (alternators):	0%
8501.61.00	– Of an output not exceeding 75kVA	0%
8501.62.00	Of an output exceeding 75kVA but not exceeding 375kVA	0%
8501.63.00	– – Of an output exceeding 375kVA but not exceeding 750kVA	0%
8501.64.00	Of an output exceeding 750kVA	0%
8502	Electric generating sets and rotary converters	0%
8502.39.00	– – Other	0%
8502.40.00	– Electric rotary converters	0%
8504	Electrical transformers, static converters (for example, rectifiers) and inductors
8504.10.00	– Ballasts for discharge lamps of tubes – Liquid dielectric transformers	0%
8504.21.00	Having a power handling capacity not exceeding 650kVA	0%
8504.22.00	Having a power handling capacity exceeding 650kVA but not exceeding 10,000kVA	0%
8504.23.00	– – Having a power handling capacity exceeding 10,000kVA – Other transformers	0%
8504.31.00	– – Having a power handling capacity not exceeding 1kVA	0%
8504.32.00	– Having a power handling capacity exceeding 1kVA but not exceeding 16kVA	0%
8504.33.00	Having a power handling capacity exceeding 16kVA but not exceeding 500kVA	0%
8504.34.00	– – – Having a power handling capacity exceeding 500kVA	0%
8504.50.00	Other inductors	0%
8505	Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electro-magnetic couplings, clutches and brakes; electro-magnetic lifting heads
8505.20.00	– Electro-magnetic couplings, clutches and brakes	0%
8507	Electric accumulators, including separators therefor, whether or not rectangular (including square)
8507.50.00	– Nickel-metal hydride	0%
8507.60.00	– Lithium-ion	0%
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
8514.10.00	– Resistance heated furnaces and ovens	0%
8514.11.00	–Hot isolatic presses	0%
8514.19.00	–Other	0%
	Other furnaces and ovens
8514.20.00	Furnaces and ovens functioning by induction or dielectric loss	0%
8514.30.00	– Other furnaces and ovens	0%
8514.31.00	–Electron beam furnaces	0%
8514.32.00	–Plasma and vacuum arc furnaces	0%
8514.39.00	–Other	0%
8514.40.00	Other equipment for the heat treatment of materials by induction or dielectric loss	0%
8515	Electric (including electrically heated gas), laser or other light or photo beam, ultrasonic, electro-beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets – Brazing or soldering machines and apparatus
8515.11.00	– – Soldering irons and guns	0%
8515.19.00	– Other – Machines and apparatus for resistance welding of metal:	0%
8515.21.00	– Fully or partly automatic	0%
8515.29.00	– Other – Machines and apparatus for arc (including plasma arc) welding of metals	0%
8515.31.00	– – Fully or partly automatic	0%
8515.39.00	– – Other	0%
8515.80.00	– Other machines and apparatus	0%
8530	Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08)
8530.10.00	– Equipment for railways or tramways	0%
8530.80.00	– Other equipment	0%
8531	Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30
8531.10.00	– Burglar or fire alarms and similar apparatus	0%
8531.20.00	Indicator panels incorporating liquid crystal devices (LCD) or light-emitting diodes (LED)	0%
8531.80.00	– Other apparatus	0%
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) – Other fixed capacitors	0%
8532.21.00	– – Tantalum	0%
8532.22.00	– – Aluminium electrolytic	0%
8532.23.00	– – Ceramic dielectric, single layer	0%
8532.24.00	– Ceramic dielectric, multilayer	0%
8543	Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter
8543.10.00	– Particle accelerators	0%
8543.20.00	– Signal generators	0%
8543.30.00	– Machines and apparatus for electro-plating, electrolysis or electrophoresis	0%
8543.70.00	– Other machines and apparatus	0%
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 – Electrodes
8545.11.00	– – Of a kind used for furnaces	0%
8541	Diodes, transistors and similar semiconductor devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED); mounted piezo-electric crystals
8541.50.00	– Other semi-conductor devices	0%

CUSTOMS AND EXCISE (PRECIOUS METALS) (EXPORT DUTY) (SUSPENSION) ORDER

[Section 89]

Arrangement of Paragraphs

Paragraph

1. Title and commencement

2. Suspension of export duty

SI 40 of 2020.

1. Title and commencement

This Order may be cited as the Customs and Excise (Precious Metals) (Export Duty) (Suspension) Order and is deemed to have come into operation on 30th March, 2020.

2. Suspension of export duty

The export duty payable on precious metals specified in the Schedule is suspended to free.

SCHEDULE

[Paragraph 2]

HS Code	Description of Goods
71.01	Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.
71.02	Diamonds, whether or not worked, but not mounted or set.
71.04	Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones temporarily strung for convenience of transport.
71.05	Dust and powder of natural or synthetic precious or semi-precious stones.
71.06	Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form.
71.07	Base metals clad with silver, not further worked than semi-manufactured.
71.08	Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form.
71.09	Base metals or silver, clad with gold, not further worked than semi-manufactured.
71.10	Platinum, unwrought or in semi-manufactured forms, or in powder form.
71.11	Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured.
71.12	Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metals.

CUSTOMS AND EXCISE (ETHYL ALCOHOL) (REFUNDS, REBATES AND REMISSIONS) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Interpretation

3. Grant of remission

4. Grant of authority to use ethyl alcohol

5. Filing of return

6. Obligations of authorised user

7. Special provisions with respect to authorised users of ethyl alcohol

8. Obligation of authorised user to keep records

9. Obligation of authorised users to render returns

10. General

11. Use of ethyl alcohol on terms approved by Commissioner-General

12. Notification of cessation and revocation

13. Remission of duty on rebated ethyl alcohol which are lost or destroyed

SI 41 of 2020.

1. Title

(1) These Regulations may be cited as the Customs and Excise (Ethyl Alcohol) (Refunds, Rebates and Remissions) Regulations.

(2) These Regulations are deemed to have come into operation on 1st March, 2020.

2. Interpretation

In these Regulations, unless the context otherwise requires—

“authorised user” means a person authorised under regulation 4 to use spirits under rebate for a purpose in respect of which a rebate of duty is granted by these Regulations;

“ethyl alcohol” means undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent or higher;

“official requisition” means an official requisition issued by an authorised user in terms of regulation 4(2);

“rebated” means under rebate of duty granted by these Regulations.

3. Grant of remission

(1) Subject to these Regulations, a refund or remission of the whole duty paid or payable shall be granted on ethyl alcohol if such ethyl alcohol is used solely for the manufacture of sanitisers.

(2) Subject to the provisions of these Regulations, a remission of the whole excise duty shall be granted on ethyl alcohol where the product is—

(a) imported directly by an approved manufacturer in accordance with set criteria;

(b) is bought directly from a licensed local manufacturer;

(c) taken out of a bonded warehouse in accordance with regulation 53 of the Customs and Excise (General) Regulations, 2000; or

(d) is removed from one authorised user to another authorised user.

(3) Nothing contained in sub-regulation (2) shall be construed as prohibiting the removal of ethyl alcohol on which the duty has not been paid—

(a) from one distillery to another; or

(b) from a licensed distillery to a warehouse if the warehouse is under the control of and is licensed in the name of the same person as the distillery; for use or disposal.

4. Grant of authority to use ethyl alcohol

(1) Subject to these Regulations, the Commissioner-General may, in writing, authorise a person to use ethyl alcohol for the purpose in respect of which a refund or remission of duty is granted by these Regulations.

(2) The authorisation granted in terms of sub-regulation (1) shall specify—

(a) the premises on which the ethyl alcohol is to be used;

(b) that the sole purpose for which the ethyl alcohol is to be used is in the manufacture of sanitiser;

(d) the quantity of the ethyl alcohol to be imported or sourced locally;

(e) the country of origin, in case of an importation;

(f) the name and TPIN of consignee; and

(g) the name and TPIN of the local supplier.

(3) The Commissioner-General shall not authorise any person to use rebated ethyl alcohol for any purpose other than the manufacture of sanitiser.

(4) A manufacturer shall not sell or dispose of the goods on which excise duty has been suspended pursuant to these Regulations without the authorisation of the Commissioner-General.

(5) The Commissioner-General may, before granting authorisation, require an authorised user to furnish information relating to the manufacturing process of the sanitiser and any other information that the Commissioner-General may specify.

5. Filing of return

(1) An application made under these Regulations shall be accompanied by a duly signed declaration by the authorised user attesting to the use of the ethyl alcohol.

(2) All local purchases of ethyl alcohol shall be accompanied by a valid local purchase order.

6. Obligations of authorised user

An authorised user shall ensure that—

(a) ethyl alcohol obtained in accordance with these Regulations is kept in a secure place under the control of the authorised user;

(b) ethyl alcohol is withdrawn from stock only under the supervision of the authorised user and in such quantities that are required for immediate use; and

7. Special provisions with respect to authorised users of ethyl alcohol

(1) The Commissioner-General may direct that an authorised user shall not carry out any manufacturing operation in which ethyl alcohol is used unless the manufacturing operation is supervised by an authorised officer.

(2) Despite the other provisions of these Regulations, where an authorised user uses a large quantity of ethyl alcohol continuously, in relation to the particular nature of the operation, the Commissioner-General may make special arrangements that as the Commissioner-General considers necessary to protect revenue.

8. Obligation of authorised user to keep records

(1) An authorised user shall keep records, in a form approved by the Commissioner-General, showing full particulars of all receipts and disposals of ethyl alcohol in respect of each month and the stock on hand at the end of each month, in a manner that the ethyl alcohol can readily be accounted for to the satisfaction of the Commissioner-General.

(2) Where an authorised user is licensed in terms of section 93 of the Act, the Commissioner-General shall allow the authorised user to keep such books as will comply with the provisions of section 108 of the Act.

(3) Subject to the provisions of sub-regulation (1), where an authorised user fails to keep records in the approved manner, that ethyl alcohol received by the authorised user during the period when the records were not so kept is deemed to have been used for a purpose other than that for which the approval was granted and the duty due on that ethyl alcohol is payable unless the authorised user satisfies the Commissioner-General that the ethyl alcohol was used for the purpose of manufacture of sanitiser.

9. Obligation of authorised users to render returns

(1) An authorised user shall submit a return on or before the fifteenth day of the subsequent month, indicating—

(a) the ethyl alcohol on hand at the beginning of the month;

(b) the quantity of ethyl alcohol received during the previous month;

(d) the quantity of ethyl alcohol on hand at the end of that month; and

(e) the manufacturing and business activities undertaken during the month.

(2) If the authorised user is licensed in terms of section 93 of the Act, the Commissioner-General may allow that authorised user to render returns that will comply with the provisions of section 108 of the Act and this Regulation.

10. General

An authorised user whose authority is revoked by the Commissioner-General is not entitled to a refund of the whole or any portion of the fee paid under this Regulation.

11. Use of ethyl alcohol on terms approved by Commissioner-General

Except with the consent of the Commissioner-General, an authorised user shall not use or dispose of ethyl alcohol otherwise than in accordance with the terms of Commissioner-General’s authority and the provisions of these Regulations.

12. Notification of cessation and revocation

(1) Where an authorised user ceases to use ethyl alcohol in accordance with the terms of the authority granted to him under these Regulations, the authorised user shall notify the Commissioner-General accordingly.

(2) The Commissioner-General may revoke the authority granted to an authorised user under these Regulations if that authorised user—

(a) ceases to use ethyl alcohol in accordance with the terms of that authority; or

(b) contravenes or fails to comply with these Regulations or the Customs and Excise Act.

(3) Where the Commissioner-General revokes the authority granted to an authorised user, that user shall, within a period of time fixed by the Commissioner-General, dispose of any ethyl alcohol obtained by virtue of such authority in a manner that the Commissioner-General may direct.

13. Remission of duty on rebated ethyl alcohol which are lost or destroyed

(1) Subject to these Regulations, a refund or remission of the whole duty shall be granted, where the ethyl alcohol lost—

(a) in the course of and by reason of the process of manufacture on the premises of an authorised user; or

(b) without going into consumption while stored.

(2) A refund or remission under sub-regulation (1) shall be granted only if the Commissioner-General is satisfied that every reasonable effort was made and precaution taken to prevent the loss or destruction of the ethyl alcohol.

(3) An authorised user who wishes to claim a refund or remission of duty in terms of this Regulation shall submit a written explanation to the Commissioner-General of the circumstances in which the destruction or loss occurred.

CUSTOMS AND EXCISE (SUSPENSION) (MANUFACTURING INPUTS) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Interpretation

3. Suspension of duty on manufacturing inputs

4. Eligibility for suspension of duty

5. Application for suspension of duty

6. Request for additional information

7. Cancellation of suspension of duty

8. Revocation of S.I. No. 6 of 2009

SI 110 of 2020.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Suspension) (Manufacturing Inputs) Regulations.

(2) These Regulations shall come into operation on 1st January, 2020.

2. Interpretation

In these Regulations, unless the context otherwise requires—

“manufacturing” has the meaning assigned to the word in the Zambia Development Agency Act, 2006; and

“manufacturing inputs” means imported goods, specific to the manufacturing requirement, intended for use as a component in the manufacturing of other goods in the Republic.

3. Suspension of duty on manufacturing inputs

(1) The Minister may, in consultation with the Minister responsible for industry, suspend the rates of duty appearing in the customs tariffs, where the rates of duty apply to manufacturing inputs for products manufactured in the Republic, if the applicant meets the requirements set out in regulation 4.

(2) A suspension of duty granted under this regulation shall be granted on condition that the goods concerned shall not be sold, or otherwise disposed of, to any person not entitled to import them free of duty except with the approval of the Commissioner-General and on payment of duty, at the rate leviable at the date of the sale or disposal.

4. Eligibility for suspension of duty

A person may apply to the Minister for a suspension of duty on manufacturing inputs if—

(a) the person is in the manufacturing industry;

(b) the person imports manufacturing inputs not available in the Republic, for the manufacture of products in the Republic; and

(c) the duty rate on the manufacturing input that the person intends to import, is higher than the lowest duty rate applicable under any special preferential tariff treatment agreement on comparable imported finished products.

5. Application for suspension of duty

(1) A person shall apply for the suspension of duty on manufacturing inputs in Form I set out in the Schedule.

(2) A grant of approval for the suspension of duty shall be in Form II set out in the Schedule.

(3) The Minister may, in consultation with the Minister responsible for industry, reject an application made under sub-regulation (1) if—

(a) the application is incomplete in a material particular;

(b) the applicant is not eligible to make the application; or

(c) the proposed manufacturing inputs are not related to the manufacturing process or any manufactured product of the applicant.

(4) The Minister shall, where the Minister rejects an application under this regulation, inform the applicant of the rejection within 30 days of receipt of the application in Form III set out in the Schedule.

6. Request for additional information

The Minister may, where an application is made under regulation 5, require additional information from an applicant in Form IV set out in the Schedule.

7. Cancellation of suspension of duty

(1) The Minister may cancel an approval for suspension of duty on manufacturing inputs if—

(a) the manufacturer sells to a person, or otherwise disposes of, the manufacturing inputs to which the suspension of duty relates;

(b) the rates of duty on the manufacturing input become lower than the rates of duty on the comparable imported finished products;

(d) the approval for suspension of duty is used for any other purpose contrary to the purpose of these Regulations.

(2) The Minister shall, where the Minister cancels an approval for the suspension of duty on manufacturing inputs, inform the person of the cancellation in Form V set out in the Schedule.

(3) A holder of an approval for the suspension of duty on manufacturing inputs shall, where the approval is cancelled under this regulation, surrender the approval to the Minister for the endorsement of the cancellation.

8. Revocation of S.I. No. 6 of 2009

The Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2009, are revoked.

SCHEDULE

[Regulations 5, 6 and 7(2)]

FORM I

[Regulation 5(1)]

(To be completed in triplicate)

Republic of Zambia

The Customs and Excise Act
Laws, Volume 18, Cap. 322

The Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020

APPLICATION FOR SUSPENSION OF DUTY
	Shaded fields for official use only	Date and Time
Information Required	Information Provided
1.	(a) Name of organisation
(b) Physical address
(c) Postal address
2.	Notification address
Tel:
Fax:
E-mail:
3.	Shareholders	Full name(s)	Position	Nationality	NRC/ Passport No.





4.	Executive Officers/ Directors	Full name(s)	Position	Nationality	NRC/ Passport No.




5.	Description of manufacturing activities of organisation


6.	Details of imported manufacturing inputs
(a) Description of goods
(b) Value of goods importedIf space provided is insufficient, continue on a separate sheet or paper.*
(c) Tariff codeIf space provided is insufficient, continue on a separate sheet or paper.*
(d) Applicable import duty ratesIf space provided is insufficient, continue on a separate sheet or paper.*
7.	Details of goods to be manufactured inputs	…………………………………………………………………………..
(a) Description of goods	…………………………………………………………………………..
(b) Tariff codeIf space provided is insufficient, continue on a separate sheet or paper.*	…………………………………………………………………………..
(c) Applicable duty rate on comparable imported finished productsIf space provided is insufficient, continue on a separate sheet or paper.*
8.	Reasons for manufacturer’s preference of use of imported manufacturing input
9.	Appendices
	Appendix No. 1	Tax Payer Identification Number (TPIN) Certificate
Appendix No. 2	Certificate of registration
Appendix No. 3	Letter(s) confirming manufacturing activities from the Ministry responsible for trade and industry


……………………………………….. Applicant	………………………………………. Date

FOR OFFICIAL USE ONLY
Received by: ………………………..	…………………………………….
Officer	Date

Serial No. of Application: ………………………

Form II

[Regulation 5(2)]

Republic of Zambia

The Customs and Excise Act
Laws, Volume 18, Cap. 322

The Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020

NOTICE OF APPROVAL OF SUSPENSION OF DUTY

(1) Name of organisation/individualDelete whichever is inapplicable* …………………………………………………………………….

(2) General nature of business …………………………………………………………………………..

(3) Business address ………………………………………………………………………………………

This is to certify that ………………………………………………………………………………………… has from the …………………. day of …………………………. 20…….. been granted suspension of duty on the following manufacturing inputs:

(i) ………………………………………………………………………………………………………………

(ii) ………………………………………………………………………………………………………………

(iii) ………………………………………………………………………………………………………………

Subject to the following conditions:

(i) ………………………………………………………………………………………………………………

(ii) ………………………………………………………………………………………………………………

(iii) ………………………………………………………………………………………………………………

Given under my hand and seal at Lusaka, Zambia, this ……….. day of ……………… 20…..

……………………………………
Minister of Finance

Form III

[Regulation 5(4)]

Republic of Zambia

The Customs and Excise Act
Laws, Volume 18, Cap. 322

The Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020

NOTICE OF REJECTION OF APPLICATION

(1) Here insert the full names and address of applicant	To (1) ……………………………………………………………………………..
…………………………………………………………………………………
(2) Here insert the reference No. of the application	IN THE MATTER OF (2)…………………………………………………………….
you are notified that your application for (3)…………………………………. …………………………………………. has been rejected on the following grounds:
(3) Here insert type of application

	(a) ……………………………………………….……………………………
	(b) ……………………………………………….……………………………
	(c) ……………………………………………….……………………………
	(d) ……………………………………………….……………………………
	Dated this …….…. day of ………….., 20……

………………………….….. Minister of Finance

Form IV

[Regulation 6]

Republic of Zambia

The Customs and Excise Act
Laws, Volume 18, Cap. 322

The Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020

REQUEST FOR FURTHER PARTICULARS

(1) Here insert the full names and address of applicant	To (1) ………………………………………………………………………………
…………………………………………………………………………………
(2) Here insert the reference No. of the application and type of application	IN THE MATTER OF (2) ……………………………………………….. you are (Application Reference)
requested to furnish the following information or documents in respect of your application:
	(a) ……………………………………………….……………………………
	(b) ……………………………………………….……………………………
	(c) ……………………………………………….……………………………
	(d) ……………………………………………….……………………………
	within fourteen days of this notice. If you fail to furnish the requested information within the stipulated period, your application will be treated as invalid and shall be rejected.
	Dated this ….…… day of ………..…….., 20…….

………………………..…….. Minister of Finance

Form V

[Regulation 7(2)]

Republic of Zambia

The Customs and Excise Act
Laws, Volume 18, Cap. 322

The Customs and Excise (Suspension) (Manufacturing Inputs) Regulations, 2020

NOTICE OF CANCELLATION OF SUSPENSION OF DUTY

(1) Here insert the full names and address of applicant	To (1) ………………………………………………………………………………
…………………………………………………………………………………
(2) Here insert the reference No. of the application and type of application	IN THE MATTER OF (2) ………………………………………………………. you are notified that the approval for the suspension of duty granted to you on the …..…….…….. day of …….………..……. 20………. has been cancelled on the following grounds:
	(a) ……………………………………………….……………………………
	(b) ……………………………………………….……………………………
	You are directed to surrender the approval
	Dated this ……….. day of ……….…….., 20……….

………………………….…….. Minister of Finance

CUSTOMS AND EXCISE (PERSONS WITH DISABILITIES) (REMISSION) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Interpretation

3. Application for remission

4. Request for additional information

5. Grant of application for remission

6. Rejection of application

SI 97 of 2021.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Persons with Disabilities) (Remission) Regulations.

(2) These Regulations shall come into operation on 1st January, 2022.

2. Interpretation

In these Regulations, unless the context otherwise requires—

“modified vehicle” means a non-conventional motor vehicle specifically altered or adapted prior to importation to suit the disability of the importer;

“person with disability” has the meaning assigned to the word in the Persons with Disabilities Act, 2012;

“Zambia Agency for Persons with Disabilities” means the Zambia Agency for Persons with Disabilities continued under the Persons with Disabilities Act, 2012; and

“Zambia Revenue Authority” means the Zambia Revenue Authority established under the Zambia Revenue Authority Act.

3. Application for remission

(1) A person with disability who is registered with the Zambia Agency for Persons with Disabilities may apply to the Minister for remission of duty paid or payable in respect of one modified motor vehicle in Form I set out in the Schedule.

(2) An application referred to under sub-regulation (1) shall be accompanied by—

(a) Tax Payer Identification Number (TPIN) Certificate issued by the Zambia Revenue Authority;

(b) certificate of registration issued by the Zambia Agency for Persons with Disabilities;

(d) invoice for the purchase of the modified motor vehicle;

(e) the applicant’s bank statements for the last 12 months immediately preceding the application; and

(f) proof of donation where the modified motor vehicle is donated.

4. Request for additional information

The Minister may request an applicant to submit additional information in relation to an application in Form II set out in the Schedule.

5. Grant of application for remission

(1) The Minister shall, on the recommendation by the ministry responsible for persons with disabilities, grant an application for remission of duty paid or payable to an applicant referred to in regulation 3(1), where the application meets the requirements under these Regulations.

(2) The Minister shall, where the Minister grants a remission of duty, inform the applicant in Form III set out in the Schedule.

(3) A remission under this regulation shall be granted to an applicant—

(a) only once in a period of five years; and

(b) on condition that the modified motor vehicle concerned is not sold, or otherwise disposed of, except with the prior consent of the Commissioner-General and on payment of duty, if any, at the rate leviable at the date of that sale or disposal.

(4) For the purpose of determining the amount of duty payable on the modified motor vehicle under sub-regulation (3)(b), the Commissioner-General may take into consideration the depreciation of the modified motor vehicle from the date of its importation or removal from bond and shall remit the duty if the sale or disposal is effected after five years of the date when the remission of duty was granted.

6. Rejection of application

(1) The Minister shall reject an application for remission if—

(a) the applicant fails to meet the requirements specified in these Regulations; or

(b) the applicant submits false information in relation to the application.

(2) The Minister shall, where the Minister rejects an application under this regulation, inform the applicant of the rejection within 30 days of receipt of an application in Form IV set out in the Schedule.

SCHEDULE

[Regulations 3, 4, 5 and 6]

Form I

[Regulation 3(1)]

(To be completed in triplicate)

REPUBLIC OF ZAMBIA

The Customs and Excise Act

(Laws, Volume 18, Cap. 322)

The Customs and Excise (Persons with Disabilities) (Remission) Regulations, 2021

APPLICATION FOR REMISSION OF DUTY ON MODIFIED VEHICLE FOR PERSON WITH DISABILITY
	Shaded fields for official use only	Date and Time
Information Required	Information Provided
1.	(a) Name of applicant
(b) Physical address

(c) Postal address

(d) Telephone
(e) Mobile
(f) E-mail
2.	Source of income/amount of income


3.	Reasons for importing the vehicle


4.	Appendices
Appendix 1	Tax Payer Identification Number (TPIN) Certificate issued by the Zambia Revenue Authority
Appendix 2	Certificate of registration issued by the Zambia Agency for Persons with Disabilities
Appendix 3	Recommendation letter from the ministry responsible for persons with disabilities
Appendix 4	Invoices for the purchase of the modified motor vehicle
Appendix 5	Bank statements for the applicant for the last twelve months immediately preceding the application
Appendix 6	Proof of donation where the modified motor vehicle is donated
	(*where applicable)
……………………….. Applicant	………………………………… Date
FOR OFFICIAL USE ONLY
Received by: ………………………………………………….. ……………………………………………….. Officer Date
Serial No. of Application: …………………………..

Form II

[Regulation 4]

REPUBLIC OF ZAMBIA

The Customs and Excise Act

(Laws, Volume 18, Cap. 322)

The Customs and Excise (Persons with Disabilities) (Remission) Regulations, 2021

REQUEST FOR ADDITIONAL INFORMATION

(1) To (1) …………………………..……………………………………..………………………………………
(Here insert the full names and address of applicant)

…………………………………………………………………………………………………………………………..

(2) IN THE MATTER OF (2) ….…………………………………….…….………………………………..

(Here insert the reference No. of the application and type of application)

you are requested to furnish the following information or documents in respect of your application:

(a) ……………………………………………………………………………………………………………..

(b) ……………………………………………………………………………………………………………..

within fourteen days of this Notice. If you fail to furnish the requested information within the stipulated period, your application will be treated as invalid and shall be rejected.

Dated this ………… day of ………….…, 20..…

……………………………………….………………
For/Minister of Finance and National Planning

Form III

[Regulation 5(2)]

REPUBLIC OF ZAMBIA

The Customs and Excise Act

(Laws, Volume 18, Cap. 322)

The Customs and Excise (Persons with Disabilities) (Remission) Regulations, 2021

NOTICE OF GRANT OF APPLICATION FOR REMISSION

(1) Name of individual ……………………………………………… ………………………………………..

(2) National Registration Card Number……………………………………………..……………………..

(3) Tax Payer Identification Number (TPIN) ………………………………………….…………………..

(4) Notification address …………………………………………………………………………………….

This is to certify that ………………….. has from the …………. of .…….………. been granted approval of remission of duty to import a modified motor vehicle.

The vehicle shall only be disposed of in accordance with the provisions of regulation 88A of the Customs and Excise (General) Regulations, S.I. No. 54 of 2000.

The vehicle on which tax exemption is granted shall not be sold or otherwise disposed of except with the prior consent of the Commissioner-General and upon payment of duty, if any, at the rate leviable at the date of such sale or disposal in accordance with regulation 88A of the Customs and Excise (General) Regulations, S.I. No. 54 of 2000.

Given under my hand and seal at Lusaka, Zambia, this ……….. day of …………..……., 20……

………………………………………………………
For/Minister of Finance and National Planning

Form IV

[Regulation 6(2)]

REPUBLIC OF ZAMBIA

The Customs and Excise Act

(Laws, Volume 18, Cap. 322)

The Customs and Excise (Persons with Disabilities) (Remission) Regulations, 2021

NOTICE OF REJECTION OF APPLICATION FOR REMISSION

1. To …………………………………..………………………………..……..………………………………

2. Tax Payer Identification Number (TPIN) ………………………………………………………………….

3. In the matter (indicate application) ……………………………………….….. you are hereby notified that your application has been rejected on the following grounds:

(a) ……………………………………………………………………………………………………………..

(b) ……………………………………………………………………………………………………………..

Dated this ………… day of …………………….…….…, 20..…

………………………………………………………
For/Minister of Finance and National Planning

CUSTOMS AND EXCISE (ELECTRONIC MACHINERY AND EQUIPMENT) (SUSPENSION) REGULATIONS

[Regulation 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Suspension of customs duty on electrical machinery and equipment

3. Revocation of S.I. No. 32 of 2008

SI 102 of 2021,

SI 17 of 2022.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Electronic Machinery and Equipment) (Suspension) Regulations.

(2) These Regulations shall come into operation on 1st January, 2022.

2. Suspension of customs duty on electrical machinery and equipment

The customs duty on the goods set out in the Schedule is suspended to free.

3. Revocation of S.I. No. 32 of 2008

The Customs and Excise (Electrical Machinery and Equipment) (Suspension) Regulations, 2008 are revoked.

SCHEDULE

[Regulation 2]

[Sch am by reg 2 of SI 17 of 2022.]

Heading	Description of Goods	Effective Rate of Duty
Ex 84.19	Instantaneous or storage water heaters
8419.12.00	Solar water heater	free
Ex 85.02	Electric generating sets
8502.11.00	Diesel or semi-diesel generators of an output not exceeding 75 KVA	free
8502.12.00	Diesel or semi-diesel generators of an output exceeding 75 KVA but not exceeding 375 KVA	free
8502.13.00	Diesel or semi-diesel generators of an output not exceeding 375 KVA	free
8502.20.00	Generating sets with spark ignition internal combustion piston engines	free
Ex 8504.40.00	Static converters (Solar inverters)	free
Ex 85.07	Electric accumulators (Solar)
Ex 8507.10.00	Lead acid, of a kind used for starting piston engines	free
Ex 8507.20.00	Other lead acid accumulators	free
Ex 8507.30.00	Nickel cadmium	free
Ex 8507.80.00	Other accumulators	free
Ex 85.37	Electric control apparatus
Ex 8537.10.00	For a voltage not exceeding 1,000 V (Solar charges)	free
85.39	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
8539.31.00	Fluorescent lamps, hot cathode	free
8539.51.00	Light emitting diode (LED) modules	free
8539.52.00	Light emitting diode (LED) lamps	free
8541.41.00	Light-emitting diodes (LED)	free
8541.42.00	Photovoltaic cell 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
Ex 94.05	Other electric luminaires and lighting fittings	free
9405.41.00	Photovoltaic, designed for use solely with light emitting diode (LED) light source (Solar street lights)	free

CUSTOMS AND EXCISE (SUSPENSION) (MAIZE (CORN) FLOUR) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title and commencement

2. Suspension of customs duty

SI 10 of 2023.

1. Title and commencement

(1) These Regulations may be cited as the Customs and Excise (Suspension) (Maize (Corn) Flour) Regulations.

(2) These Regulations shall come into operation on 6th April, 2023.

2. Suspension of customs duty

The duty on maize (corn) flour of heading 1102.20.00 is suspended to zero when imported by a holder of an import permit issued by the Ministry responsible for agriculture.

CUSTOMS AND EXCISE (SUSPENSION) (CONSTRUCTION MATERIALS) (PUBLIC-PRIVATE PARTNERSHIP) REGULATIONS

[Section 89]

Arrangement of Regulations

Regulation

1. Title

2. Interpretation

3. Application

4. Suspension of customs duty