
Article 1 

1. A goods nomenclature, hereinafter called the ‘combined nomenclature’, or in abbreviated form ‘CN’, is hereby established to meet, at one and the same time, the requirements both of the Common Customs Tariff and of the external trade statistics of the Community.
2. The combined nomenclature shall comprise:
(a) the harmonized system nomenclature;
(b) Community subdivisions to that nomenclature, referred to as ‘CN subheadings’ in those cases where a corresponding rate of duty is specified;
(c) preliminary provisions, additional section or chapter notes and footnotes relating to CN subheadings.
3. The combined nomenclature is reproduced in Annex I.The autonomous and conventional rates of duty of the Common Customs Tariff and the supplementary statistical units, as well as other necessary information, are laid down in the said Annex.
Article 2 
The Commission shall establish an integrated tariff, of the European Communities, hereinafter referred to as the ‘Taric’, based on the combined nomenclature. It shall comprise:

((a)) additional Community subdivisions, referred to as ‘Taric’ subheadings’, which are needed for the description of goods subject to the specific Community measures listed in Annex II;
((b)) the rates of customs duty and other charges applicable;
((c)) the code numbers mentioned in Article 3 (3) and (4);
((d)) any other information necessary for the implementation or management of the Community measures involved.
Article 3 

1. Each CN subheading shall have an eight digit code number:
(a) the first six digits shall be the code numbers relating to the headings and subheadings of the harmonized system nomenclature;
(b) the seventh and eighth digits shall identify the CN subheadings. When a heading or subheading of the harmonized system is not further subdivided for Community purposes, the seventh and eight digits shall be ‘00’.
2. The ninth digit shall be reserved for the use of the Member States for national statistical subdivisions, to be inserted in accordance with Article 5 (3).
3. The Taric subheadings shall be identified by the 10th and 11th digits which, together with the code numbers referred to in paragraph 1, form the Taric code numbers. In the absence of a Community subdivision, the 10th and 11th digits shall be ‘00’.
4. Exceptionally, an additional Taric code of four digits may be used for the application of specific Community measures which are not coded, or not entirely coded, at the 10th and 11 th digit level.
Article 4 

1. The combined nomenclature, together with the rates of duty and other relevant charges, and the tariff measures included in the Taric or in other Community arrangements shall constitute the common customs tariff referred to in Article 9 of the Treaty, which shall be applied on the importation of goods into the Community.
2. The combined nomenclature, including its code numbers and, where appropriate, the supplementary statistical units relating to it, shall be applied by the Community and by the Member States to the statistics relating to the external trade of the Community.
Article 5 

1. The Taric shall be used by the Commission and the Member States for the application of Community measures concerning imports and, where necessary, exports and trade between Member States.
2. The Taric code numbers shall be applied to all importations of goods covered by the corresponding subheadings. They shall, where necessary, be applied to exports and to trade between Member States.
3. Member States may insert subdivisions after the CN subheadings for national statistical purposes, and after the Taric subheadings for other national purposes.Identifying code numbers shall be assigned to such subdivisions in accordance with Regulation (EEC) No 2793/86.
4. Member States which adopt subdivisions for national purposes other than statistics, may, on informing the Commission, defer the use of Taric subheadings and the corresponding 10th and 11 th digits until 31 December 1989 at the latest.
Article 6 
The Commission shall be responsible for the management and publication of the Taric. It shall, in particular, take the steps necessary to:

((a)) integrate the measures listed in Annex II into the Taric;
((b)) attribute Taric code numbers;
((c)) update the Taric;
((d)) inform Member States immediately of changes to Taric subheadings and numeric codes.
Article 7 

1. The Commission shall be assisted by a Committee on Tariff and Statistical Nomenclature, called the ‘Nomenclature Committee’ and hereinafter referred to as the ‘committee’, composed of the representatives of the Member States and chaired by the representatives of the Commission.
2. The committee shall adopt its own rules of procedure.
Article 8 
The committee may examine any matter referred to it by its chairman, either on his own initiative or at the request of a representative of a Member State:

((a)) concerning the combined nomenclature;
((b)) concerning the Taric nomenclature and any other nomenclature which is wholly or partly based on the combined nomenclature or which adds any subdivisions to it, and which is established by specific Community provisions with a view to the application of tariff or other measures relating to trade in goods.
Article 9 

1. Measures relating to the matters set out below shall be adopted in accordance with the procedure defined in Article 10:
(a) application of the combined nomenclature and the Taric concerning in particular:
— the classification of goods in the nomenclatures referred to in Article 8,
— explanatory notes;
(b) amendments to the combined nomenclature to take account of changes in requirements relating to statistics or to commercial policy;
(c) amendments to Annex II;
(d) amendments to the combined nomenclature and adjustments to duties in accordance with decisions adopted by the Council or the Commission;
(e) amendments to the combined nomenclature intended to adapt it to take account of technological or commercial developments or aimed at the alignment or clarification of texts;
(f) amendments to the combined nomenclature resulting from changes to the harmonized system nomenclature;
(g) questions relating to the application, functioning and management of the harmonized system to be discussed within the Customs Cooperation Council.
2. The provisions adopted under paragraph 1 shall not amend:
— the rates of customs duties,
— agricultural levies, refunds or other amounts applicable within the framework of the common agricultural policy or within that of specific schemes applicable to certain goods resulting from the processing of agricultural products,
— quantitative restrictions laid down under Community provisions,
— nomenclatures adopted within the framework of the common agricultural policy.
3. If necessary, amendments to CN subheadings shall be immediately included as Taric subheadings. They shall only be included in the CN under the conditions referrred to in Article 12.
Article 10 

1. The representative of the Commission shall submit to the committee a draft of the measures to be adopted. The committee shall deliver its opinion on the draft within a time limit which the chairman may lay down according to the urgency of the matter. The opinion shall be delivered by the majority laid down in Article 148 (2) of the Treaty in the case of decisions which the Council is required to adopt on a proposal from the Commission. The votes of the representatives of the Member States within the committee shall be weighted in the manner set out in that Article. The chairman shall not vote.
2. The Commission shall adopt the measures, which shall apply immediately. However, if those measures are not in accordance with the opinion of the committee, they shall be communicated by the Commission to the Council forthwith. In that event the Commission shall defer application of the measures which it has decided upon for three months from the date of such communication.
3. The Council, acting by qualified majority, may take a different decision within the period referred to in paragraph 2.
Article 11 

1. Where Community provisions prescribe conditions concerning the eligibility of goods for a favourable tariff arrangement upon importation, having regard to their nature or end use, those conditions may be fixed according to the procedures laid down in Article 10.
2. For the purposes of paragraph 1, ‘favourable tariff arrangement’ means any reduction or suspension, even under a tariff quota, of a customs duty or charge having equivalent effect or of an agricultural levy or other import charge provided for under the common agricultural policy or under the specific arrangements applicable to certain goods resulting from the processing of agricultural products.
Article 12 
The Commission shall adopt each year by means of a Regulation a complete version of the combined nomenclature together with the corresponding autonomous and conventional rates of duty of the Common Customs Tariff, as it results from measures adopted by the Council or by the Commission. The said Regulation shall be published not later than 31 October in the Official Journal of the European Communities and it shall apply from 1 January of the following year.
Article 13 
The Kingdom of Spain and the Portuguese Republic are hereby authorized not to apply the Taric for the periods during which the transitional arrangements pertaining to tariff matters provided for in the Act of Accession to the Community apply.
Article 14 
Where a tariff preference is granted on the basis of rules of origin derived from the nomenclature of the Customs Cooperation Council in force on 31 December 1987, those rules shall remain applicable in accordance with the Community acts in force on that date.
Article 15 

1. The codes and the descriptions of goods established on the basis of the combined nomenclature shall replace those established on the basis of the nomenclatures of the Common Customs Tariff and the Nimexe, without prejudice to international agreements concluded by the Community before the entry into force of this Regulation, and to acts taken in implementation thereof, which refer to the said nomenclatures.Community acts which include the tariff or statistical nomenclature shall be amended accordingly by the Commission.
2. References to the Nimexe in the various Community acts in force shall be deemed to refer to the combined nomenclature.
Article 16 
Regulations (EEC) No 950/68 and (EEC) No 97/69 are hereby repealed.
Article 17 
This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
Articles 1 to 5 and 12 to 16 shall not apply until 1 January 1988.
This Regulation shall be binding in its entirety and directly applicable in all Member States.Done at Brussels, 23 July 1987.
For the Council
The President
K.E. TYGESEN
ANNEX I
PART ONE
SECTION I
A. 
Classification of goods in the combined nomenclature shall be governed by the following principles:


1.. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions:
2.. 
((a)) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
((b)) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.
3.. When by application of rule 2 (b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

((a)) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
((b)) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character in so far as this criterion is applicable.
((c)) When goods cannot be classified by reference to 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4.. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.
5.. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

((a)) Camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. The rule does not, however, apply to containers which give the whole its essential character.
((b)) Subject to the provisions of rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
6.. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of the rule the relative section and chapter notes also apply, unless the context otherwise requires.

B.  1. 
The autonomous duties shown in column 3 are applicable:


— when they are less than the conventional duties, or
— when no conventional duty exists, in which case a dash is shown in column 4.
 2. Paragraph 1 shall not apply where special autonomous customs duties are provided for in respect of goods originating in certain countries or where preferential customs duties are applicable in pursuance of agreements.
 3. Paragraphs 1 and 2 shall not preclude the Member States from applying customs duties other than those of the Common Customs Tariff where the application of such other duties is justified by Community law.
 4. The duties expressed as percentage rates in columns 3 and 4 are ad valorem duties.
 5. 
When the customs duty is followed by the sign ‘ + ’ and the symbol ‘(AGR)’ for example ‘16 + (AGR)’, the goods are subject to both duty and levy.

When the customs duty is followed by the symbol ‘(AGR)’, for example ‘20 (AGR)’, the figure 20 refers to a rate of duty made obsolete by the introduction of the levy system.
 6. The symbol ‘MOB’ in columns 3 and 4 denotes that the goods concerned are chargeable with a ‘variable component’ determined under the regulations relating to trade in certain goods processed from agricultural products.
 7. The symbol ‘AD S/Z’ or ‘AD F/M’ in column 4 in Chapters 17, 18 and 19 indicates that the maximum rate of duty consists of an ad valorem duty plus an additional duty for certain forms of sugar or for flour. This additional duty is fixed in accordance with the rules concerning trade in certain processed agricultural products.
 8. The symbol ‘AD S/Z’ in column 4 in Chapters 8 and 20 indicates that the Community reserves the right to charge, over and above the bound duty, an additional duty on sugar corresponding to the duty payable on imported sugar and applicable to the quantity of various sugars contained in this product in excess of the percentage by weight laid down in the additional note to Chapter 8 and in additional notes 3 and 5 to Chapter 20, or, in respect of products falling within heading Nos 0811, 2006, 2007 and 2008 which exceed 13 % by weight.
 9. In heading No 2008, column 4, the symbol ‘2 AD S/Z’ indicates that the applicable rate of the additional duty on sugar is fixed at a standard rate of 2 % of the customs value of the goods.

C.  1. Unless provided otherwise, the provisions relating to customs value shall be applied to determine, in addition to the value for the assessment of ad valorem customs duties, the values by reference to which the scope of certain headings or subheadings is defined.
 2. 

((a)) in the case of a reference to ‘gross weight’, the aggregate weight of the goods and of all the packing materials and packing containers;
((b)) in the case of a reference to ‘net weight’ or simply to ‘weight’ without qualification, the weight of the goods themselves without packing materials and packing containers of any kind.
 3. Pursuant to the first subparagraph of Article 2 (2) of Regulation (EEC) No 2779/78, the equivalent in national currencies of the EC U by reference to which certain specific customs duties are expressed, or which is used as a criterion limiting the scope of certain subheadings, shall be that obtaining on the first working day of October 1987 to be published in the Official Journal of the European Communities‘C’ series.

SECTION II
A.  1. 

Code number Description
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
89011010 Sea-going
890120 Tankers
89012010 Sea-going
890130 Refrigerated vessels, other than those of subheading 8901 20
89013010 Sea-going
890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods
89019010 Sea-going
890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
Sea-going
89020011 Of a gross tonnage exceeding 250 tons (GRT)
89020019 Of a gross tonnage not exceeding 250 tons (GRT)
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
Other
890391 Sailboats, with or without auxiliary motor
89039110 Sea-going
890392 Motorboats, other than outboard motorboats
89039210 Sea-going
890400 Tugs and pusher craft
89040010 Tugs
Pusher craft
89040091 Sea-going
8905 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
890510 Dredgers
89051010 Sea-going
890590 Other
89059010 Sea-going
890600 Other vessels, including warships and lifeboats other than rowing boats
89060010 Warships
Other
89060091 Sea-going
 2. 

((a)) goods intended for incorporation in drilling or production platforms:

((1)) fixed, ex subheading 8430 49, operating in the territorial sea of Member States,
((2)) floating or submersible, ex subheading 8905 20
for the purposes of their construction, repair, maintenance conversion or equipping.
Those goods such as motor fuel, lubricants and gas, which are necessary for the operation of machines and apparatus which do not affect permanently, and are not integral parts of the platforms and which are used on board for the construction, repair, maintenance, conversion or equipping of these platforms are regarded also as being used for incorporation in drilling or production platforms;
((b)) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
 3. The suspensions shall be subject to conditions laid down in the relevant Community provisions with a view to customs control of the use of such goods.

B.  1. 

— civil aircraft,
— certain goods for use in civil aircraft and for incorporation therein in the course of their manufacture, repair, maintenance, rebuilding, modification or conversion,
— ground flying-trainers and their parts, for civil use.

These goods are covered by subheading with a footnote reference in the following terms:

Entry under this subheading is subject to conditions laid down in the relevant Community provisions. See also Section II, paragraph B, of the Preliminary Provisions.
 2. For the purposes of paragraph 1, ‘civil aircraft’ means aircraft other than aircraft used in military or similar services in the Member States which carry a military or non-civil registration.
 3. For the application of pargraph 1, second indent, the expression ‘for use in civil aircraft’ in all relevant subheadings (2) shall include goods for use in ground flying trainers for civil use.

C.  1. 

— sent in small consignments to private individuals, or
— contained in travellers' personal luggage,

provided that such importations are not of a commercial nature and that the total value of such goods does not exceed 115 ECU per consignment or per traveller.

Such flat rate assessment shall not apply to goods falling within Chapter 24.
 2. 

— it is occasional, and
— it consists solely of goods for personal or family use by the consignee or, in the case of travellers, imported goods intended as gifts: such goods shall be of such kind or quality that there is no indication that they are being imported for any commercial purpose.
 3. The flat rate charge shall apply independently of the duty-free admission granted in respect of goods contained in traveller's personal luggage, in accordance with Articles 45 to 49 of Regulation (EEC) No 918/83.
 4. 
For the purposes of the first subparagraph, import duties shall mean both customs duties and charges having equivalent effect and agricultural levies and other import charges provided for under the common agricultural policy or under specific arrangements laid down for certain goods resulting from the processing of agricultural products.
 5. Member States may round off the amount in national currency resulting from the conversion of the sum of 115 ECU.
 6. Member States may maintain unchanged the equivalent in national currency of the sum of 115 ECU if, at the time of the annual adjustment provided for in the first paragraph of Article 2 (2) of Regulation (EEC) No 2779/78, as last amended by Regulation (EEC) No 289/84, the conversion of this amount, before rounding off provided for in paragraph 5, results in a change of less than 5 % in the equivalent in national currency.

D. 
The following provisions are applicable to the containers and packing materials referred to in general interpretative rule 5 (a) and (b) and put into free circulation at the same time as the goods which they contain or with which they are presented:


1.. When the containers and packing materials are classified with the goods in accordance with the provisions of general interpretative rule 5, they shall be:

((a)) chargeable at the same rate of customs duty as the goods:

— where such goods are subject to an ad valorem customs duty, or
— where they are to be included in the dutiable weight of the goods;
((b)) admitted free of customs duties:

— where the goods are free of customs duty, or
— where the goods are dutiable otherwise than by reference to weight or value, or
— where the weight of the containers and packing materials is not to be included in the dutiable weight of the goods.
2.. Where containers and packing materials covered by the provisions of paragraphs 1 (a) and (b) above contain or are presented with goods of several different tariff descriptions, the weight and value of the containers and packing materials shall, for the purpose of determining their dutiable weight or value, be apportioned between all the goods contained, in proportion to the weight or value of those goods.

ACAlternating currentAD F/MAdditional duty on flourAD S/ZAdditional duty on sugarAGRLevyMOBVariable component

c/kCarats (1 metric carat = 2 x 10-4 kg)ct/lCarrying capacity in tonnesgGramgi F/SGram of fissile isotopesBRTGross registered ton (28 316 m3)100 p/stHundred itemskg 90 % sdtKilogram of substance 90 % drykg K2OKilogram of potassium oxidekg KOHKilogram of potassium hydroxide (caustic potash)kg NKilogram of nitrogenkg NaOHKilogram of sodium hydroxide (caustic soda)kg P2O5Kilogram of phosphorus pentoxide (phosphoric anhydride)kg UKilogram of uranium1 000 kWh1 000 kilowatt hourslLitrel alc. 100 %Litre pure (100 %) alcoholmMetrem2Square metrem3Cubic metre1 000 m31 000 cubic metresp/stNumber of itemspaNumber of pairs1 000 p/stThousand items

PART II
SECTION I 1. Any reference in this section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
 2. Except where the context otherwise requires, throughout the nomenclature any reference to ‘dried’ products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1 1. 

((a)) fish and crustaceans, molluscs and other aquatic invertebrates, of heading No 0301, 0306 or 0307;
((b)) cultures of micro-organisms and other products of heading No 3002; and
((c)) animals of heading No 9508.

CN code Description Rate of duty
autonomous (%) or levy (AGR) conventional (%) Supplementary unit
0101 Live horses, asses, mules and hinnies
Horses
01011100 Pure-bred breeding animals Free Free p/st
010119 Other
01011910 For slaughter 11 4 p/st
01011990 Other 23 18 p/st
010120 Asses, mules and hinnies
01012010 Asses 12 — p/st
01012090 Mules and hinnies 17 — p/st
0102 Live bovine animals
01021000 Pure-bred breeding animals Free Free p/st
010290 Other
Domestic species
01029010 Of a weight not exceeding 220 kg 16 + AGR  p/st
Of a weight exceeding 220 kg
01029031 Heifers (female bovines that have never calved) 16 + AGR  p/st
01029033 Cows 16 + AGR  p/st
01029035 Bulls 16 + AGR  p/st
01029037 Steers (bullocks) 16 + AGR — p/st
01029090 Other Free — p/st
0103 Live swine
01031000 Pure-bred breeding animals Free Free p/st
Other
010391 Weighing less than 50 kg
01039110 Domestic species 16 (AGR) — p/st
01039190 Other Free — p/st
010392 Weighing 50 kg or more
Domestic species
01039211 Sows having farrowed at least once, of a weight of not less than 160 kg 16 (AGR) — —
01039219 Other 16 (AGR) — p/st
01039290 Other Free — p/st
0104 Live sheep and goats
010410 Sheep
01041010 Pure-bred breeding animals Free Free p/st
01041090 Other 15 (AGR) — p/st
010420 Goats
01042010 Pure-bred breeding animals 5 — p/st
01042090 Other 5 (AGR) — p/st
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
Weighing not more than 185 g
01051100 Fowls of the species Gallus domesticus 12 (AGR) — p/st
010519 Other
01051910 Geese and turkeys 12 (AGR) — p/st
01051990 Ducks and guinea fowls 12 (AGR) — p/st
Other
01059100 Fowls of the species Gallus domesticus 12 (AGR) — p/st
010599 Other
01059910 Ducks 12 (AGR) — p/st
01059920 Geese 12 (AGR) — p/st
01059930 Turkeys 12 (AGR) — p/st
01059950 Guinea fowls 12 (AGR) — p/st
010600 Other live animals
01060010 Domestic rabbits 10 6 —
01060020 Pigeons 12 10 —
Other
01060091 Primarily for human consumption Free Free —
01060099 Other Free Free —
CHAPTER 2 1. 

((a)) products of the kinds described in heading Nos 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
((b)) guts, bladders or stomachs of animals (heading No 0504) or animal blood (heading No 0511 or 3002); or
((c)) animal fat, other than products of heading No 0209 (Chapter 15).
 1. 
A.. The following expressions shall have the meanings hereunder assigned to them:

((a)) ‘Carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 00, whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints; ‘carcase’ shall include the front part of the carcase comprising all the bones and the scrag, neck and shoulder having more than 10 pairs of ribs.
((b)) ‘Half-carcases of bovine animals’, for the purposes of subheadings 0201 10 and 0202 10 00, the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubeic symphysis; ‘half-carcase’ shall include the front part of the half-carcase comprising all the bones and the scrag, neck and shoulder having more than 10 ribs.
((c)) ‘Compensated quarters’, for the purposes of subheadings 0201 20 11, 0201 20 19 and 0202 20 10: portions composed of either:

— forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the third rib, or
— forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the fifth rib, with the whole of the flank and breast attached; and hindquarters comprising all the bones and the thigh and sirloin, and cut at the eighth cut rib.
The forequarters and the hindquarters constituting ‘compensated quarters’ must be imported at the same time and in equal numbers, and the total weight of the forequarters must be the same as that of the hindquarters; however, a difference between the weights of the two parts of the consignment is allowed provided that this does not exceed 5 % of the weight of the heavier part (forequarters or hindquarters).
((d)) ‘Unseparated forequarters’, for the purposes of subheadings 0201 20 31, 0201 20 39 and 0202 20 30: the front part of a carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first four pairs of ribs must be whole, the others may be cut) with or without the thin flank.
((e)) ‘Separated forequarters’, for the purposes of subheadings 0201 20 31, 0201 20 39 and 0202 20 30: the front part of a half-carcase comprising all the bones and the scrag, neck and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs must be whole, the others may be cut) with or without the thin flank.
((f)) ‘Unseparated hindquarters’, for the purposes of subheadings 0201 20 51, 0201 20 59 and 0202 20 50: the rear part of a carcase comprising all the bones and the thigh and sirloin, with a minimum of three pairs of whole or cut ribs, with or without the knuckle and with or without the thin flank.
((g)) ‘Separated hindquarters’, for the purposes of subheadings 0201 20 51, 0201 20 59 and 0202 20 50: the rear part of a half-carcase comprising all the bones and the thigh and sirloin, with a minimum of three whole or cut ribs, with or without the knuckle and with or without the thin flank.
((h)) 
11.. ‘Crop’ and ‘chuck and blade’ cuts, for the purposes of subheading 0202 30 50: the dorsal part of the forequarter, including the upper part of the shoulder, obtained from a forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight line through the point where the first rib joins the first sternal segment to the point of reflection of the diaphragm on the tenth rib.
22.. ‘Brisket’ cut, for the purposes of subheading 0202 30 50: the lower part of the forequarter comprising the brisket navel end and the brisket point end.
B.. In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone shall be taken into consideration.
 2. 
A.. The following expressions shall have the meanings hereunder assigned to them:

((a)) ‘Whole carcases or half-carcases’, for the purposes of subheadings 0203 11 10 and 0203 21 10: slaughtered pigs in the form of carcases of domestic swine which have been bled and eviscerated and from which the bristles and hooves have been removed. Half-carcases are derived from whole carcases by division through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and the ischio-pubic symphysis. These whole carcases and half-carcases may be with or without head, feet, flare fat, kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or tongue. Whole carcases and half-carcases of sows may be with or without udders (mammary glands).
((b)) ‘Hams’ (legs), for the purposes of subheadings 0203 12 11, 0203 22 11, 0210 11 11 and 0210 11 31: the posterior (caudal) part of the half-carcase including bones, with or without foot, shank, rind or subcutaneous fat.
The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the last lumbar vertebra.
((c)) ‘Fore-ends’, for the purposes of subheadings 0203 19 11, 0203 29 11, 0210 19 30 and 0210 19 60: the anterior (cranial) part of the half-carcase without the head, including bones, with or without foot, shank, rind or subcutaneous fat.
The fore-end is separated from the rest of the half-carcase so that it includes, at most, the fifth dorsal vertebra.
The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and attached muscles, (neck-end in fresh or collar in salted condition), is considered a cut of the loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just below the vertebral column.
((d)) ‘Shoulders’, for the purposes of subheadings 0203 12 19, 0203 22 19, 0210 11 19 and 0210 11 39: the lower part of the fore-end whether or not containing the blade-bone and attached muscles, including bones, with or without foot, shank, rind or subcutaneous fat.
The blade-bone and attached muscles imported separately shall remain classified in this subheading as a part of the shoulder.
((e)) ‘Loins’, for the purposes of subheadings 0203 19 13, 0203 29 13, 0210 19 40 and 0210 19 70: the upper part of the half-carcase, extending from the first cervical vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-bone, subcutaneous fat or rind.
The loin is separated from the lower part of the half-carcase by a cut just below the vertebral column.
((f)) ‘Bellies’, for the purposes of subheadings 0203 19 15, 0203 29 15, 0210 12 11 and 0210 12 19: the lower part of the half-carcase situated between the ham (leg) and the shoulder, commonly known as ‘streaky’, with or without bones, but with the rind and the subcutaneous fat.
((g)) ‘Bacon sides’, for the purposes of subheading 0210 19 10: the pig half-carcase without the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade bone, sternum, vertebral column, pelvic bone and diaphragm.
((h)) ‘Spencers’, for the purposes of subheading 0210 19 10: the bacon side without the ham, whether or not boned.
((ij)) ‘Three-quarter sides’, for the purposes of subheading 0210 19 20: the bacon side without the fore-end, whether or not boned.
((k)) ‘Middles’, for the purposes of subheading 0210 19 20: the bacon side without the ham and the fore-end, whether or not boned.
The subheading also includes cuts of middles containing tissue of loin and belly in natural proportion to the entire middles.
B.. The parts of the cuts defined in paragraph 2 (A) (b), (c), (d) and (e) fall within the same subheadings only if they contain muscle tissue and bones in natural proportion to the entire cuts.
If the cuts falling within subheadings 0210 11 11 and 0210 11 19 as well as 0210 11 31, 0210 11 39, 0210 19 30 and 0210 19 60 are derived from a bacon side from which the bones indicated under paragraph 2 (A) (g) have already been removed, the lines of cutting shall follow those defined under paragraph 2 (A) (b), (c) and (d) accordingly; in any case, these cuts or parts thereof shall contain bones.
C.. Subheadings 0206 30 31, 0206 49 91 and 0210 90 39, shall include, in particular, heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and parts thereof.
The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium.
The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear part (including the chaps), are considered parts of heads. The boneless meat of the fore-end (including the jowl) fall within subheading 0203 19 55, 0203 29 55, 0210 19 51 or 0210 19 81 as the case may be.
D.. For the purposes of subheadings 0209 00 11 and 0209 00 19, ‘subcutaneous pig fat’ shall have the meaning of the fatty tissue which accumulates under the rind of the pig and adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of the fatty tissue shall exceed the weight of the rind.
Those subheadings also include subcutaneous pig fat from which the rind has been removed.
E.. For the purposes of subheadings 0210 11 31, 0210 11 39, 0210 12 19 and 0210 19 60 to 0210 19 89, products in which the water/protein ratio in the meat (nitrogen content x 6,25) is 2,8 or less shall be considered as ‘dried or smoked’. The nitrogen content shall be determined according to ISO method 937-1978.
 3. 
A.. For the purposes of heading No 0204, the following expressions shall have the meanings hereunder assigned to them:

((a)) ‘Carcases’, for the purposes of subheadings 0204 10 00, 0204 21 00, 0204 30 00, 0204 41 00, 0204 50 11 and 0204 50 51: whole carcases of the slaughtered animals after having been bled, eviscerated and skinned, imported with or without the heads, with or without the feet and with or without the other offals attached. Where carcases are imported without the heads, the latter must have been separated from the carcase at the atloido-occipital joint. When imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-metatarsal joints.
((b)) ‘Half-carcases’, for the purposes of subheadings 0204 10 00, 0204 21 00, 0204 30 00, 0204 41 00, 0204 50 11 and 0204 50 51: the product resulting from the symmetrical division of the whole carcase through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the centre of the sternum and of the ischio-pubic symphysis.
((c)) ‘Short-forequarters’, for the purposes of the subheadings 0204 22 10, 0204 42 10, 0204 50 13 and 0204 50 53: the anterior part of the carcase with or without the breast including all the bones and the shoulders, scrag and middle neck, cut at right angles to the backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs.
((d)) ‘Short-forequarters’, for the purposes of subheadings 0204 22 10, 0204 42 10, 0204 50 13 ans 0204 50 53: the anterior part of the half-carcase with or without the breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles to the backbone with a minimum of five and a maximum of seven whole or cut ribs.
((e)) ‘Chines and/or best ends’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the carcase after the legs and short forequarters have been removed with or without the kidneys; the chines when separated from the best ends must include a minimum of five lumbar vertebrae; the best ends when separated from the chines must include a minimum of jive pairs of whole or cut ribs.
((f)) ‘Chine and/or best end’, for the purposes of subheadings 0204 22 30, 0204 42 30, 0204 50 15 and 0204 50 55: the remaining part of the half-carcase after the legs and short forequarters have been removed with or without the kidney; the chine when separated from the best end must include a minimum of five lumbar vertebrae; the best end when separated from the chine must include a minimum of five whole or cut ribs.
((g)) ‘Legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the carcase comprising all the bones and the legs and cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.
((h)) ‘Legs’, for the purposes of subheadings 0204 22 50, 0204 42 50, 0204 50 19 and 0204 50 59: the rear part of the half-carcase comprising all the bones and the leg cut at right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the fourth sacral vertebra through the ilium anterior to the ischio-pubic symphysis.
B.. In determining the number of whole or cut ribs referred to in paragraph A, only those attached to the backbone shall be taken into consideration.
 4. For the purposes of subheadings 0207 39 81 and 0207 43 71, ‘goose or duck paletots’ shall be taken to mean geese or ducks plucked and completely drawn, without heads or feet, with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the femurs, tibias and humeri.
 5. 

((a)) In mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies.
((b)) In other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.
 6. 
((a)) Uncooked seasoned meats fall within Chapter 16. ‘Seasoned meat’ shall be uncooked meat that has been seasoned either in depth or over the whole surface of the product with seasoning either visible to the naked eye or clearly distinguishable by taste.
((b)) Products falling within heading No 0210 to which seasoning has been added during the process of preparation remain classified therein provided that the addition of seasoning has not changed their character.
 7. 
((a)) For the purposes of subheadings 0207 39 13 to 0207 39 23, 0207 39 33 to 0207 39 45, 0207 39 57 to 0207 39 77, 0207 41 11 to 0207 41 51, 0207 42 11 to 0207 42 59 and 0207 43 21 to 0207 43 63, ‘poultry cuts, unboned (bone-in)’, shall be taken to mean the cuts specified therein, including all bones.
((b)) Poultry cuts as referred to in (a) which have been partly boned shall fall within subheading 0207 39 25, 0207 39 47, 0207 39 83, 0207 41 71, 0207 42 71 or 0207 43 81.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
0201 Meat of bovine animals, fresh or chilled
020110 Carcases and half-carcases
02011010 Of a unit weight not exceeding 136 kg for carcases or of a unit weight not exceeding 68 kg for half-carcases 20 + AGR  —
02011090 Of a unit weight exceeding 136 kg for carcases or of a unit weight exceeding 68 kg for half-carcases 20 + AGR  —
020120 Other cuts with bone in
‘Compensated’ quarters
02012011 Of a unit weight not exceeding 136 kg 20 + AGR  —
02012019 Of a unit weight exceeding 136 kg 20 + AGR  —
Unseparated or separated forequarters
02012031 Of a unit weight not exceeding 60 kg for unseparated forequarters or of a unit weight not exceeding 30 kg for separated forequarters 20 + AGR  —
02012039 Of a unit weight exceeding 60 kg for unseparated forequarters or of a unit weight exceeding 30 kg for separated forequarters 20 + AGR  —
Unseparated or separated hindquarters
02012051 Of a unit weight not exceeding 75 kg for unseparated hindquarters or of a unit weight not exceeding 40 kg for separated hindquarters 20 + AGR  —
02012059 Of a unit weight exceeding 75 kg for unseparated hindquarters or of a unit weight exceeding 40 kg for separated hindquarters 20 + AGR  —
02012090 Other 20 + AGR  —
020130 Boneless 20 + AGR  —
0202 Meat of bovine animals, frozen
02021000 Carcases and half-carcases 20 + AGR  —
020220 Other cuts with bone in
02022010 ‘Compensated’ quarters 20 + AGR  —
02022030 Unseparated or separated forequarters 20 + AGR  —
02022050 Unseparated or separated hindquarters 20 + AGR  —
02022090 Other 20 + AGR  —
020230 Boneless
02023010 Forequarters, whole or cut into a maximum of five pieces, each quarter being in a single block; ‘compensated’ quarters in two blocks, one of which contains the forequarter, whole or cut into a maximum of five pieces, and the other, the hindquarter, excluding the tenderloin, in one piece 20 + AGR  —
02023050 Crop, chuck and blade and brisket cuts 20 + AGR  —
02023090 Other 20 + AGR  —
0203 Meat of swine, fresh, chilled or frozen
Fresh or chilled
020311 Carcases and half-carcases
02031110 Of domestic swine 20 (AGR) — —
02031190 Other 7 3 —
020312 Hams, shoulders and cuts thereof, with bone in
Of domestic swine
02031211 Hams and cuts thereof 20 (AGR) — —
02031219 Shoulders and cuts thereof 20 (AGR) — —
02031290 Other 7 3 —
020319 Other
Of domestic swine
02031911 Fore-ends and cuts thereof 20 (AGR) — —
02031913 Loins and cuts thereof, with bone in 20 (AGR) — —
02031915 Bellies (streaky) and cuts thereof 20 (AGR) — —
Other
02031955 Boneless 20 (AGR) — —
02031959 Other 20 (AGR) — —
02031990 Other 7 3 —
Frozen
020321 Carcases and half-carcases
02032110 Of domestic swine 20 (AGR) — —
02032190 Other 7 3 —
020322 Hams, shoulders and cuts thereof, with bone in
Of domestic swine
02032211 Hams and cuts thereof 20 (AGR) — —
02032219 Shoulders and cuts thereof 20 (AGR) — —
02032290 Other 7 3 —
020329 Other
Of domestic swine
02032911 Fore-ends and cuts thereof 20 (AGR) — —
02032913 Loins and cuts thereof, with bone in 20 (AGR) — —
02032915 Bellies (streaky) and cuts thereof 20 (AGR) — —
Other
02032955 Boneless 20 (AGR) — —
02032959 Other 20 (AGR) — —
02032990 Other 7 3 —
0204 Meat of sheep or goats, fresh, chilled or frozen
02041000 Carcases and half-carcases of lamb, fresh or chilled 20 (AGR) 20 —
Other meat of sheep, fresh or chilled
02042100 Carcases and half-carcases 20 (AGR) 20 —
020422 Other cuts with bone in
02042210 Short forequarters 20 (AGR) 20 —
02042230 Chines and/or best ends 20 (AGR) 20 —
02042250 Legs 20 (AGR) 20 —
02042290 Other 20 (AGR) 20 —
02042300 Boneless 20 (AGR) 20 —
02043000 Carcases and half-carcases of lamb, frozen 20 (AGR) 20 —
Other meat of sheep, frozen
02044100 Carcases and half-carcases 20 (AGR) 20 —
020442 Other cuts with bone in
02044210 Short forequarters 20 (AGR) 20 —
02044230 Chines and/or best ends 20 (AGR) 20 —
02044250 Legs 20 (AGR) 20 —
02044290 Other 20 (AGR) 20 —
02044300 Boneless 20 (AGR) 20 —
020450 Meat of goats
Fresh or chilled
02045011 Carcases and half-carcases 20 (AGR) 20 —
02045013 Short forequarters 20 (AGR) 20 —
02045015 Chines and/or best ends 20 (AGR) 20 —
02045019 Legs 20 (AGR) 20 —
Other
02045031 Cuts with bone in 20 (AGR) 20 —
02045039 Boneless cuts 20 (AGR) 20 —
Frozen
02045051 Carcases and half-carcases 20 (AGR) 20 —
02045053 Short forequarters 20 (AGR) 20 —
02045055 Chines and/or best ends 20 (AGR) 20 —
02045059 Legs 20 (AGR) 20 —
Other
02045071 Cuts with bone in 20 (AGR) 20 —
02045079 Boneless cuts 20 (AGR) 20 —
02050000 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen 16 8 —
0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
020610 Of bovine animals, fresh or chilled
02061010 For the manufacture of pharmaceutical products Free Free —
Other
02061091 Livers 20 7 —
02061095 Thick skirt and thin skirt 20 + AGR  —
02061099 Other 20 4 —
Of bovine animals, frozen
02062100 Tongues 20 4 —
020622 Livers
02062210 For the manufacture of pharmaceutical products Free Free —
02062290 Other 20 7 —
020629 Other
02062910 For the manufacture of pharmaceutical products Free Free —
Other
02062991 Thick skirt and thin skirt 20 + AGR  —
02062999 Other 20 4 —
020630 Of swine, fresh or chilled
02063010 For the manufacture of pharmaceutical products Free Free —
Other
Of domestic swine
02063021 Livers 20 (AGR) 7 —
02063031 Other 20 (AGR) 4 —
02063090 Other 12 3 —
Of swine, frozen
020641 Livers
02064110 For the manufacture of pharmaceutical products Free Free —
Other
02064191 Of domestic swine 20 (AGR) 7 —
02064199 Other 12 3 —
020649 Other
02064910 For the manufacture of pharmaceutical products Free Free —
Other
02064991 Of domestic swine 20 (AGR) 4 —
02064999 Other 12 3 —
020680 Other, fresh or chilled
02068010 For the manufacture of pharmaceutical products Free Free —
Other
02068091 Of horses, asses, mules and hinnies 16 10 —
02068099 Of sheep and goats 12 3 —
020690 Other, frozen
02069010 For the manufacture of pharmaceutical products Free Free —
Other
02069091 Of horses, asses, mules and hinnies 16 10 —
02069099 Of sheep and goats 12 3 —
0207 Meat and edible offal, of the poultry of heading No 0105, fresh, chilled or frozen
020710 Poultry not cut in pieces, fresh or chilled
Fowls of the species Gallus domesticus
02071011 Plucked and gutted, with heads and feet, known as ‘83 % chickens’ 18 (AGR) — —
02071015 Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’ 18 (AGR) — —
02071019 Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented 18 (AGR) — —
Turkeys
02071031 Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’ 18 (AGR) — —
02071039 Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented 18 (AGR) — —
Ducks
02071051 Plucked, bled, gutted but not drawn, with heads and feet, known as ‘85 % ducks’ 18 (AGR) — —
02071055 Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’ 18 (AGR) — —
02071059 Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented 18 (AGR) — —
Geese
02071071 Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’ 18 (AGR) — —
02071079 Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented 18 (AGR) — —
02071090 Guinea fowls 18 (AGR) — —
Poultry not cut in pieces, frozen
020721 Fowls of the species Gallus domesticus
02072110 Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % chickens’ 18 (AGR) — —
02072190 Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘65 % chickens’, or otherwise presented 18 (AGR) — —
020722 Turkeys
02072210 Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘80 % turkeys’ 18 (AGR) — —
02072290 Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘73 % turkeys’, or otherwise presented 18 (AGR) — —
020723 Ducks, geese and guinea fowls
Ducks
02072311 Plucked and drawn, without heads and feet but with necks, hearts, livers and gizzards, known as ‘70 % ducks’ 18 (AGR) — —
02072319 Plucked and drawn, without heads and feet and without necks, hearts, livers and gizzards, known as ‘63 % ducks’, or otherwise presented 18 (AGR) — —
Geese
02072351 Plucked, bled, not drawn, with heads and feet, known as ‘82 % geese’ 18 (AGR) — —
02072359 Plucked and drawn, without heads and feet, with or without hearts and gizzards, known as ‘75 % geese’, or otherwise presented 18 (AGR) — —
02072390 Guinea fowls 18 (AGR) — —
Poultry cuts and offal (including livers), fresh or chilled
02073100 Fatty livers of geese or ducks 5 (AGR) 3 —
020739 Other
Of fowls of the species Gallus domesticus
Cuts
02073911 Boneless 18 (AGR) — —
With bone in
02073913 Halves or quarters 18 (AGR) — —
02073915 Whole wings, with or without tips 18 (AGR) — —
02073917 Backs, necks, backs with necks attached, rumps and wing tips 18 (AGR) — —
02073921 Breasts and cuts thereof 18 (AGR) — —
02073923 Legs and cuts thereof 18 (AGR) — —
02073925 Other 18 (AGR) — —
02073927 Offal, other than livers 18 (AGR) — —
Of turkeys
Cuts
02073931 Boneless 18 (AGR) — —
With bone in
02073933 Halves or quarters 18 (AGR) — —
02073935 Whole wings, with or without tips 18 (AGR) — —
02073937 Backs, necks, backs with necks attached, rumps and wing tips 18 (AGR) — —
02073941 Breasts and cuts thereof 18 (AGR) — —
Legs and cuts thereof
02073943 Drumsticks and cuts of drumsticks 18 (AGR) — —
02073945 Other 18 (AGR) — —
02073947 Other 18 (AGR) — —
02073951 Offal, other than livers 18 (AGR) — —
Of ducks, geese and guinea fowls
Cuts
Boneless
02073953 Of geese 18 (AGR) — —
02073955 Of ducks and guinea fowls 18 (AGR) — —
With bone in
Halves or quarters
02073957 Of ducks 18 (AGR) — —
02073961 Of geese 18 (AGR) — —
02073963 Of guinea fowls 18 (AGR) — —
02073965 Whole wings, with or without tips 18 (AGR) — —
02073967 Backs, necks, backs with necks attached, rumps and wing tips 18 (AGR) — —
Breasts and cuts thereof
02073971 Of geese 18 (AGR) — —
02073973 Of ducks and guinea fowls 18 (AGR) — —
Legs and cuts thereof
02073975 Of geese 18 (AGR) — —
02073977 Of ducks and guinea fowls 18 (AGR) — —
02073981 Goose or duck paletots 18 (AGR) — —
02073983 Other 18 (AGR) — —
02073985 Offal, other than livers 18 (AGR) — —
02073990 Poultry livers, other than fatty livers of geese or ducks 16 (AGR) 10 —
Poultry cuts and offal other than livers, frozen
020741 Of fowls of the species Callus domesticus
Cuts
02074110 Boneless 18 (AGR) — —
With bone in
02074111 Halves or quarters 18 (AGR) — —
02074121 Whole wings, with or without tips 18 (AGR) — —
02074131 Backs, necks, backs with necks attached, rumps and wing tips 18 (AGR) — —
02074141 Breasts and cuts thereof 18 (AGR) — —
02074151 Legs and cuts thereof 18 (AGR) — —
02074171 Other 18 (AGR) — —
02074190 Offal, other than livers 18 (AGR) — —
020742 Of turkeys
Cuts
02074210 Boneless 18 (AGR) — —
With bone in
02074211 Halves or quarters 18 (AGR) — —
02074221 Whole wings, with or without tips 18 (AGR) — —
02074231 Backs, necks, backs with necks attached, rumps and wing tips 18 (AGR) — —
02074241 Breasts and cuts thereof 18 (AGR) — —
Legs and cuts thereof
02074251 Drumsticks and cuts thereof 18 (AGR) — —
02074259 Other 18 (AGR) — —
02074271 Other 18 (AGR) — —
02074290 Offal, other than livers 18 (AGR) — —
020743 Of ducks, geese or guinea fowls
Cuts
Boneless
02074311 Of geese 18 (AGR) — —
02074315 Of ducks and guinea fowls 18 (AGR) — —
With bone in
Halves or quarters
02074321 Of ducks 18 (AGR) — —
02074323 Of geese 18 (AGR) — —
02074325 Of guinea fowls 18 (AGR) — —
02074331 Whole wings, with or without tips 18 (AGR) — —
02074341 Backs, necks, backs with necks attached, rumps and wing tips 18 (AGR) — —
Breasts and cuts thereof
02074351 Of geese 18 (AGR) — —
02074353 Of ducks and guinea fowls 18 (AGR) — —
Legs and cuts thereof
02074361 Of geese 18 (AGR) — —
02074363 Of ducks and guinea fowls 18 (AGR) — —
02074371 Goose or duck paletots 18 (AGR) — —
02074381 Other 18 (AGR) — —
02074390 Offal, other than livers 18 (AGR) — —
020750 Poultry livers, frozen
02075010 Fatty livers of geese or ducks 5 (AGR) 3 —
02075090 Other 16 (AGR) 10 —
0208 Other meat and edible meat offal, fresh, chilled or frozen
020810 Of rabbits or hares
02081010 Of domestic rabbits 13 10 —
02081090 Other 7 3 —
02082000 Frogs' legs 19 10 —
020890 Other
02089010 Of domestic pigeons 13 10 —
02089030 Of game, other than of rabbits or hares 7 3 —
02089050 Whale and seal meat 19 10 —
02089090 Other 19 14 —
020900 Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked
Subcutaneous pig fat
02090011 Fresh, chilled, frozen, salted or in brine 22 (AGR) — —
02090019 Dried or smoked 22 (AGR) — —
02090030 Pig fat, other than that falling within subheading 0209 00 11 or 0209 00 19 22 (AGR) — —
02090090 Poultry fat 22 (AGR) — —
0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
Meat of swine
021011 Hams, shoulders and cuts thereof, with bone in
Of domestic swine
Salted or in brine
02101111 Hams and cuts thereof 25 (AGR) — —
02101119 Shoulders and cuts thereof 25 (AGR) — —
Dried or smoked
02101131 Hams and cuts thereof 25 (AGR) — —
02101139 Shoulders and cuts thereof 25 (AGR) — —
02101190 Other 24 — —
021012 Bellies (streaky) and cuts thereof
Of domestic swine
02101211 Salted or in brine 25 (AGR) — —
02101219 Dried or smoked 25 (AGR) — —
02101290 Other 24 — —
021019 Other
Of domestic swine
Salted or in brine
02101910 Bacon sides or spencers 25 (AGR) — —
02101920 Three-quarter sides or middles 25 (AGR) — —
02101930 Fore-ends and parts thereof 25 (AGR) — —
02101940 Loins and cuts thereof 25 (AGR) — —
Other
02101951 Boneless 25 (AGR) — —
02101959 Other 25 (AGR) — —
Dried or smoked
02101960 Fore-ends and parts thereof 25 (AGR) — —
02101970 Loins and cuts thereof 25 (AGR) — —
Other
02101981 Boneless 25 (AGR) — —
02101989 Other 25 (AGR) — —
02101990 Other 24 — —
021020 Meat of bovine animals
02102010 With bone in 24 + AGR — —
02102090 Boneless 24 + AGR — —
021090 Other, including edible flours and meals of meat or meat offal
Meat
02109010 Horsemeat, salted, in brine or dried 16 10 —
Of sheep and goats
02109011 With bone in 24 (AGR) — —
02109019 Boneless 24 (AGR) — —
02109020 Other 24 — —
Offal
Of domestic swine
02109031 Livers 25 (AGR) — —
02109039 Other 25 (AGR) — —
Of bovine animals
02109041 Thick skirt and thin skirt 24 + AGR — —
02109049 Other 24 20 —
02109060 Of sheep and goats 24 — —
Other
Poultry liver
02109071 Fatty livers of geese or ducks, salted or in brine 5 (AGR) 3 —
02109079 Other 16 (AGR) 10 —
02109080 Other 24 — —
02109090 Edible flours and meals of meat or meat offal 24 + AGR — —
CHAPTER 3 1. 

((a)) marine mammals (heading No 0106) or meat thereof (heading No 0208 or 0210);
((b)) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No 2301); or
((c)) caviar or caviar substitutes prepared from fish eggs (heading No 1604).

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
0301 Live fish
030110 Ornamental fish
03011010 Freshwater fish 10 Free —
03011090 Saltwater fish 15 15 —
Other live fish
03019100 Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) 16 12 —
03019200 Eels (Anguilla spp.) 10 3 —
03019300 Carp 10 8 —
030199 Other
Freshwater fish
03019911 Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 16 2 —
03019919 Other 10 8 —
03019990 Saltwater fish 17 16 —
0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304
Salmonidae, excluding livers and roes
03021100 Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) 16 12 —
03021200 Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 16  —
03021900 Other 16 8 —
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
030221 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
03022110 Lesser or Greenland halibut (Reinhardtius hippoglossoides) 15 8 —
03022130 Atlantic halibut (Hippoglossus hippoglossus) 15 8 —
03022190 Pacific halibut (Hippoglossus stenolepis) 15 15 —
03022200 Plaice (Pleuronectes platessa) 15 15 —
03022300 Sole (Solea spp.) 15 15 —
03022900 Other 15 15 —
Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes
030231 Albacore or longfinned tunas (Thunnus alalunga)
03023110 For the industrial manufacture of products falling within heading No 1604 25 22 —
03023190 Other 25 22 —
030232 Yellowfin tunas (Thunnus albacares)
03023210 For the industrial manufacture of products falling within heading No 1604 25 22 —
03023290 Other 25 22 —
030233 Skipjack or stripe-bellied bonito
03023310 For the industrial manufacture of products falling within heading No 1604 25 22 —
03023390 Other 25 22 —
030239 Other
03023910 For the industrial manufacture of products falling within heading No 1604 25 22 —
03023990 Other 25 22 —
030240 Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
03024010 From 15 February to 15 June Free Free —
03024090 From 16 June to 14 February 20 15 —
030250 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
03025010 Of the species Gadus morhua 15 12 —
03025090 Other 15 15 —
Other fish, excluding livers and roes
030261 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
03026110 Sardines of the species Sardina pilchardus 25 23 —
03026130 Sardines of the genus Sardinops; sardinella (Sardinella spp.) 15 15 —
Brisling or sprats (Sprattus sprattus)
03026191 From 15 February to 15 June Free Free —
03026199 From 16 June to 14 February 20 13 —
03026200 Haddock (Melanogrammus aeglefinus) 15 15 —
03026300 Coalfish (Pollachius virens) 15 15 —
030264 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
03026410 From 15 February to 15 June Free Free —
03026490 From 16 June to 14 February 20 20 —
030265 Dogfish and other sharks
03026510 Dogfish (Squalus acanthias and Scyliorhinus spp.) 15 8 —
03026590 Other 15 8 —
03026600 Eels (Anguilla spp.) 10 3 —
030269 Other
Freshwater fish
03026911 Carp 10 8 —
03026919 Other 10 8 —
Saltwater fish
Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading No 0302 33
03026921 For the industrial manufacture of products falling within heading No 1604 25 22 —
03026925 Other 25 22 —
Redfish (Sebastes spp.)
03026931 Of the species Sebastes marinus 15 8 —
03026933 Other 15 15 —
03026935 Fish of the species Boreogadus saida 15 12 —
03026941 Whiting (Merlangus merlangus) 15 15 —
03026945 Ling (Molva spp.) 15 15 —
03026951 Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius) 15 15 —
03026955 Anchovies (Engraulis spp.) 15 15 —
03026961 Sea bream (Dentex dentex and Pagellus spp.) 15 15 —
03026965 Hake (Merluccius spp., Urophycis spp.) 15 15 —
03026971 Megrim (Lepidorhombus spp.) 15 15 —
03026975 Ray's bream (Brama spp.) 15 15 —
03026981 Monkfish (Lophius spp.) 15 15 —
03026985 Blue whiting (Micromesistius poutassou or Gadus poutassou) 15 15 —
03026995 Other 15 15 —
03027000 Livers and roes 14 10 —
0303 Fish, frozen, excluding fish fillets and other fish meat of heading No 0304
03031000 Pacific salmon (Oncorhynchus spp.), excluding livers and roes 16 2 —
Other Salmonidae, excluding livers and roes
03032100 Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) 16 12 —
03032200 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 16 2 —
03032900 Other 16 9 —
Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes
030331 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
03033110 Lesser or Greenland halibut (Reinhardtius hippoglossoides) 15 8 —
03033130 Atlantic halibut (Hippoglossus hippoglossus) 15 8 —
03033190 Pacific halibut (Hippoglossus stenolepis) 15 15 —
03033200 Plaice (Pleuronectes platessa) 15 15 —
03033300 Sole (Solea spp.) 15 15 —
030339 Other
03033910 Flounder (Platichthys flesus) 15 15 —
03033990 Other 15 15 —
Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes
030341 Albacore or longfinned tunas (Thunnus alalunga)
For the industrial manufacture of products falling within heading No 1604
03034111 Whole 25 22 —
03034113 Gilled and gutted 25 22 —
03034119 Other (for example ‘heads off’) 25 22 —
03034190 Other 25 22 —
030342 Yellowfin tunas (Thunnus albacares)
For the industrial manufacture of products falling within heading No 1604
Whole
03034211 Weighing not more than 10 kg each 25 22 —
03034219 Other 25 22 —
Gilled and gutted
03034231 Weighing not more than 10 kg each 25 22 —
03034239 Other 25 22 —
Other (for example ‘heads off’)
03034251 Weighing not more than 10 kg each 25 22 —
03034259 Other 25 22 —
03034290 Other 25 22 —
030343 Skipjack or stripe-bellied bonito
For the industrial manufacture of products falling within heading No 1604
03034311 Whole 25 22 —
03034313 Gilled and gutted 25 22 —
03034319 Other (for example ‘heads off’) 25 22 —
03034390 Other 25 22 —
030349 Other
For the industrial manufacture of products falling within heading No 1604
03034911 Whole 25 22 —
03034913 Gilled and gutted 25 22 —
03034919 Other (for example ‘heads off’) 25 22 —
03034990 Other 25 22 —
030350 Herrings (Clupea harengus. Clupea pallasii), excluding livers and roes
03035010 From 15 February to 15 June Free Free —
03035090 From 16 June to 14 February 20 15 —
030360 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
03036010 Of the species Gadus morhua and Gadus ogac 15  —
03036090 Of the species Gadus macrocephalus 15 15 —
Other fish, excluding livers and roes
030371 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
03037110 Sardines of the species Sardina pilchardus 25 23 —
03037130 Sardines of the genus Sardinops; sardinella (Sardinella spp.) 15 15 —
Brisling or sprats (Sprattus sprattus)
03037191 From 15 February to 15 June Free Free —
03037199 From 16 June to 14 February 20 13 —
03037200 Haddock (Melanogrammus aeglefinus) 15 15 —
03037300 Coalfish (Pollachius virens) 15 15 —
030374 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
Of the species Scomber scombrus and Scomber japonicus
03037411 From 15 February to 15 June Free Free —
03037419 From 16 June to 14 February 20 20 —
03037490 Of the species Scomber australasicus 15 15 —
030375 Dogfish and other sharks
03037510 Dogfish (Squalus acanthias and Scyliorhinus spp.) 15 8 —
03037590 Other 15 8 —
03037600 Eels (Anguilla spp.) 10 3 —
03037700 Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) 15 15 —
030378 Hake (Merluccius spp., Urophycis spp.)
03037810 Hake of the genus Merluccius 15  —
03037890 Hake of the genus Urophycis 15 15 —
030379 Other
Freshwater fish
03037911 Carp 10 8 —
03037919 Other 10 8 —
Saltwater fish
Fish of the genus Euthynnus, other than the skipjack or stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis) mentioned in subheading 0303 43
For the industrial manufacture of products falling within heading No 1604
03037921 Whole 25 22 —
03037923 Gilled and gutted 25 22 —
03037929 Other (for example ‘heads off’) 25 22 —
03037931 Other 25 22 —
Redfish (Sebastes spp.)
03037935 Of the species Sebastes marinus 15 8 —
03037937 Other 15 15 —
03037941 Fish of the species Boreogadus saida 15  —
03037945 Whiting (Merlangus merlangus) 15 15 —
03037951 Ling (Molva spp.) 15 15 —
03037955 Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius) 15 15 —
Fish of the species Orcynopsis unicolor
03037961 From 15 February to 15 June Free Free —
03037963 From 16 June to 14 February 20 20 —
03037965 Anchovies (Engraulis spp.) 15 15 —
03037971 Sea bream (Dentex dentex and Pagellus spp.) 15 15 —
03037973 Megrim (Lepidorhombus spp.) 15 15 —
03037975 Ray's bream (Brama spp.) 15 15 —
03037981 Monkfish (Lophius spp.) 15 15 —
03037983 Blue whiting (Micromesistius poutassou or Gadus poutassou) 15 15 —
03037999 Other 15 15 —
03038000 Livers and roes 14 10 —
0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
030410 Fresh or chilled
Fillets
Of freshwater fish
03041011 Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) 16 12 —
03041013 Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 16 2 —
03041019 Of other freshwater fish 5 9 —
Other
03041031 Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida 18 18 —
03041039 Other 18 18 —
Other fish meat (whether or not minced)
03041091 Of freshwater fish 8 8 —
03041099 Other 18 15 —
030420 Frozen fillets
Of freshwater fish
03042011 Of trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) 16 12 —
03042013 Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 16 2 —
03042019 Of other freshwater fish 5 9 —
Of cod (Gadus morhua, Gadus macrocephalus, Gadus ogac) and of fish of the species Boreogadus saida
03042021 Of cod of the species Gadus macrocephalus 18 15 —
03042029 Other 18  —
03042031 Of coalfish (Pollachius virens) 18 15 —
03042033 Of haddock (Melanogrammus aeglefinus) 18 15 —
Of redfish (Sebastes spp.)
03042035 Of the species Sebastes marinus 18 12 —
03042037 Other 18 15 —
03042041 Of whiting (Merlangus merlangus) 18 15 —
03042043 Of ling (Molva spp.) 18 15 —
03042045 Of tuna (of the genus Thunnus) and of fish of the genus Euthynnus 18 18 —
Of mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) and of fish of the species Orcynopsis unicolor
03042051 Of mackerel of the species Scomber australisicus 18 15 —
03042053 Other 18 15 —
Of hake (Merluccius spp., Urophycis spp.)
03042057 Of hake of the genus Merluccius 18  —
03042059 Of hake of the genus Urophycis 18 15 —
Of dogfish and other sharks
03042061 Of dogfish (Squalus acanthias and Scyliorhinus spp.) 18 15 —
03042069 Of other sharks 18 15 —
03042071 Of plaice (Pleuronectes platessa) 18 15 —
03042073 Of flounder (Platichthys flesus) 18 15 —
03042075 Of herring (Clupea harengus, Clupea pallasii) 18 15 —
03042079 Of megrim (Lepidorhombus spp.) 18 15 —
03042081 Of Ray's beam (Brama spp.) 18 15 —
03042083 Of monkfish (Lophius spp.) 18 15 —
03042099 Other 18 15 —
030490 Other
03049010 Of freshwater fish 8 8 —
Other
Of herring (Clupea harengus, Clupea pallasii)
03049021 From 15 February to 15 June Free Free —
03049025 From 16 June to 14 February 20 15 —
03049031 Of redfish (Sebastes spp.) 15 8 —
Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida
03049035 Of cod of the species Gadus macrocephalus 15 15 —
03049037 Other 15  —
03049041 Of coalfish (Pollachius virens) 15 15 —
03049045 Of haddock (Melanogrammus aeglefinus) 15 15 —
Of hake (Merluccius spp., Urophycis spp.)
03049047 Of hake of the genus Merluccius 15  —
03049049 Of hake of the genus Urophycis 15 15 —
03049051 Of megrim (Lepidorhombus spp.) 15 15 —
03049055 Of Ray's bream (Brama spp.) 15 15 —
03049057 Of monkfish (Lophius spp.) 15 15 —
03049059 Of blue whiting (Micromesistius poutassou or Gadus poutassou) 15 15 —
03049099 Other 15 15 —
0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; fish meal fit for human consumption
03051000 Fish meal fit for human consumption 15 13 —
03052000 Livers and roes, dried, smoked, salted or in brine 15 11 —
030530 Fish fillets, dried, salted or in brine, but not smoked
Of cod (Gadus morhua. Gadus ogac, Gadus macrocephalus) and of fish of the species Boreogadus saida
03053011 Of cod of the species Gadus macrocephalus 18 16 —
03053019 Other 20 20 —
03053030 Of Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho), salted or in brine 18 15 —
03053050 Of lesser or Greenland halibut (Reinhardtius hippoglossoides), salted or in brine 18 15 —
03053090 Other 18 16 —
Smoked fish, including fillets
03054100 Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 16 13 —
03054200 Herrings (Clupea harengus, Clupea pallasii) 16 10 —
030549 Other
03054910 Lesser or Greenland halibut (Reinhardtius hippoglossoides) 16 15 —
03054920 Atlantic halibut (Hippoglossus hippoglossus) 16 16 —
03054930 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 16 14 —
03054940 Trout (Salmo trutta, Salmo gairdneri, Salmo clarki, Salmo aguabonita, Salmo gilae) 16 14 —
03054950 Eels (Anguilla spp.) 16 14 —
03054990 Other 16 14 —
Dried fish, whether or not salted but not smoked
030551 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
03055110 Dried, unsalted 13 13 —
03055190 Dried, salted 13 13 —
030559 Other
Fish of the species Boreogadus saida
03055911 Dried, unsalted 13 13 —
03055919 Dried, salted 13 13 —
03055930 Herrings (Clupea harengus, Clupea pallasii) 12 12 —
03055950 Anchovies (Engraulis spp.) 15 10 —
03055960 Lesser or Greenland Halibut (Reinhardtius hippoglossoides) and Pacific Halibut (Hippoglossus stenolepis) 15 12 —
03055970 Atlantic Halibut (Hippoglossus hippoglossus) 15 — —
03055990 Other 15 12 —
Fish, salted but not dried or smoked and fish in brine
03056100 Herrings (Clupea harengus, Clupea pallasii) 12 12 —
03056200 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 13 13 —
03056300 Anchovies (Engraulis spp.) 15 10 —
030569 Other
03056910 Fish of the species Boreogadus saida 13 13 —
03056920 Lesser or Greenland Halibut (Reinhardtius hippoglossoides) and Pacific Halibut (Hippoglossus stenolepis) 15 12 —
03056930 Atlantic Halibut (Hippoglossus hippoglossus) 15 — —
03056950 Pacific salmon (Oncorhynchus spp.), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 15 11 —
03056990 Other 15 12 —
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine
Frozen
03061100 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 25  —
030612 Lobsters (Homarus spp.)
03061210 Whole 25  —
03061290 Other 25 16 —
030613 Shrimps and prawns
03061310 Of the family Pandalidae 18 12 —
03061330 Shrimps of the genus Crangon 18 18 —
03061390 Other 18 18 —
030614 Crabs
03061410 Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Callinectes sapidus 18 8 —
03061430 Crabs of the species Cancer pagurus 18 15 —
03061490 Other 18 15 —
030619 Other
03061910 Freshwater crayfish 18 15 —
03061930 Norway lobsters (Nephrops norvegicus) 14 12 —
03061990 Other 14 12 —
Not frozen
03062100 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 25  —
030622 Lobsters (Homarus spp.)
03062210 Live 25  —
Other
03062291 Whole 25  —
03062299 Other 25 20 —
030623 Shrimps and prawns
03062310 Of the family Pandalidae 18 12 —
Shrimps of the genus Crangon
03062331 Fresh, chilled or cooked by steaming or by boiling in water 18 18 —
03062339 Other 18 18 —
03062390 Other 18 18 —
030624 Crabs
03062410 Crabs of the species Paralithodes camchaticus, Chionoecetes spp. and Calinnectes sapidus 18 8 —
03062430 Crabs of the species Cancer pagurus 18 15 —
03062490 Other 18 15 —
030629 Other
03062910 Freshwater crayfish 18 15 —
03062930 Norway lobsters (Nephrops norvegicus) 14 12 —
03062990 Other 14 12 —
0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine
030710 Oysters
03071010 Flat oysters (of the genus Ostrea), live and weighing (shell included) not more than 40 g each Free Free —
03071090 Other 18 18 —
Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten
03072100 Live, fresh or chilled 8 8 —
030729 Other
03072910 Coquilles St Jacques (Pecten maximus), frozen 8 8 —
03072990 Other 8 8 —
Mussels (Mytilus spp., Perna spp.)
030731 Live, fresh or chilled
03073110 Mytilus spp 10 10 —
03073190 Perna spp 8 8 —
030739 Other
03073910 Mytilus spp 10 10 —
03073990 Perna spp 8 8 —
Cuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
030741 Live, fresh or chilled
03074110 Cuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) 8 8 —
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
03074191 Loligo spp., Ommastrephes sagittatus 8 6 —
03074199 Other 8 8 —
030749 Other
Frozen
Cuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)
03074911 Of the genus Sepiola other than Sepiola rondeleti 8 8 —
03074919 Other 8 8 —
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
Loligo spp.
03074931 Loligo vulgaris 8 6 —
03074933 Loligo pealei 8 6 —
03074939 Other 8 6 —
03074951 Ommastrephes sagittatus 8 6 —
03074959 Other 8 8 —
Other
03074971 Cuttlefish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) 8 8 —
Squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.)
03074991 Loligo spp., Ommastrephes sagittatus 8 6 —
03074999 Other 8 8 —
Octopus (Octopus spp.)
03075100 Live, fresh or chilled 8 8 —
030759 Other
03075910 Frozen 8 8 —
03075990 Other 8 8 —
03076000 Snails, other than sea snails 6 Free —
Other
03079100 Live, fresh or chilled 11 11 —
030799 Other
Frozen
03079911 IIIex spp. 8 8 —
03079913 Striped venus and other species of the family Veneridae 8 8 —
03079919 Other aquatic invertebrates 14 11 —
03079990 Other 16 11 —
CHAPTER 4 1. The expression ‘milk’ means full cream milk or partially or completely skimmed milk.
 2. 

((a)) a milkfat content, by weight of the dry matter, of 5 % or more;
((b)) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
((c)) they are moulded or capable of being moulded.
 1. For the purposes of calculating the fat content of products falling within subheadings 0402 10 91, 0402 10 99, 0402 29 15 to 0402 29 99, 0402 99 19 to 0402 99 99, 0403 10 31 to 0403 10 39, 0403 90 31 to 0403 90 39, 0403 90 61 to 0403 90 69 and 0404 90 51 to 0404 90 99, the weight of any added sugar shall be disregarded.
 2. The levy applicable to mixtures falling within this chapter and composed of products classified within subheading 0401 30, heading No 0402, subheading 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, heading No 0404, 0405, 0406, subheading 1702 10 or 2106 90 51 shall be that applicable to the ingredient which involves the higher or highest levy and which also forms at least 10 % by weight of the mixture concerned. Where this method of assessing, the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

CN code Description Rate of duty
autonomous (%) levy (AGR) Conventional (%) Supplementary unit
0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter
040110 Of a fat content, by weight, not exceeding 1 %
04011010 In immediate packings of a net content not exceeding two litres 16 (AGR) — —
04011090 Other 16 (AGR) — —
040120 Of a fat content, by weight, exceeding 1 % but not exceeding 6 %
Not exceeding 3 %
04012011 In immediate packings of a net content not exceeding two litres 16 (AGR) — —
04012019 Other 16 (AGR) — —
Exceeding 3 %
04012091 In immediate packings of a net content not exceeding two litres 16 (AGR) — —
04012099 Other 16 (AGR) — —
040130 Of a fat content, by weight, exceeding 6 %
Not exceeding 21 %
04013011 In immediate packings of a net content not exceeding two litres 16 (AGR) — —
04013019 Other 16 (AGR) — —
Exceeding 21 % but not exceeding 45 %
04013031 In immediate packings of a net content not exceeding two litres 16 (AGR) — —
04013039 Other 16 (AGR) — —
Exceeding 45 %
04013091 In immediate packings of a net content not exceeding two litres 16 (AGR) — —
04013099 Other 16 (AGR) — —
0402 Milk and cream, concentrated or containing added sugar or other sweetening matter
040210 In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %
Not containing added sugar or other sweetening matter
04021011 In immediate packings of a net content not exceeding 2,5 kg 18 (AGR) — —
04021019 Other 18 (AGR) — —
Other
04021091 In immediate packings of a net content not exceeding 2,5 kg 23 (AGR) — —
04021099 Other 23 (AGR) — —
In powder, granules or other solid forms, of a fat content, by weight exceeding 1,5 %
040221 Not containing added sugar or other sweetening matter
Of a fat content, by weight, not exceeding 27 %
04022111 In immediate packings of a net content not exceeding 2,5 kg 18 (AGR) — —
Other
04022117 Of a fat content, by weight, not exceeding 11 % 18 (AGR) — —
04022119 Of a fat content, by weight, exceeding 11 % but not ex ceeding 27 % 18 (AGR) — —
Of a fat content, by weight, exceeding 27 %
04022191 In immediate packings of a net content not exceeding 2,5 kg 18 (AGR) — —
04022199 Other 18 (AGR) — —
040229 Other
Of a fat content, by weight, not exceeding 27 %
04022911 Special milk, for infants, in hermetically sealed containers of a net content not exceeding 500 g of a fat content, by weight, exceeding 10 % 23 (AGR) — —
Other
04022915 In immediate packings of a net content not exceeding 2,5 kg. 23 (AGR) — —
04022919 Other 23 (AGR) — —
Of a fat content, by weight, exceeding 27 %
04022991 In immediate packings of a net content not exceeding 2,5 kg 23 (AGR) — —
04022999 Other 23 (AGR) — —
Other
040291 Not containing added sugar or other sweetening matter
Of a fat content, by weight, not exceeding 8 %
04029111 In immediate packings of a net content not exceeding 2,5 kg 18 (AGR) — —
04029119 Other 18 (AGR) — —
Of a fat content, by weight, exceeding 8 % but not exceeding 10 %
04029131 In immediate packings of a net content not exceeding 2,5 kg 18 (AGR) — —
04029139 Other 18 (AGR) — —
Of a fat content, by weight, exceeding 10 % but not exceeding 45 %
04029151 In immediate packings of a net content not exceeding 2,5 kg 18 (AGR) — —
04029159 Other 18 (AGR) — —
Of a fat content, by weight, exceeding 45 %
04029191 In immediate packings of a net content not exceeding 2,5 kg 18 (AGR) — —
04029199 Other 18 (AGR) — —
040299 Other
Of a fat content, by weight, not exceeding 9,5 %
04029911 In immediate packings of a net content not exceeding 2,5 kg 23 (AGR) — —
04029919 Other 23 (AGR) — —
Of a fat content, by weight, exceeding 9,5 % but not exceeding 45 %
04029931 In immediate packings of a net content not exceeding 2,5 kg 23 (AGR) — —
04029939 Other 23 (AGR) — —
Of a fat content, by weight, exceeding 45 %
04029991 In immediate packings of a net content not exceeding 2,5 kg 23 (AGR) — —
04029999 Other 23 (AGR) — —
0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
040310 Yogurt
Not flavoured nor containing added fruit or cocoa
Not containing added sugar or other sweetening matter, of a fat content, by weight
04031011 Not exceeding 3 % 18 (AGR) — —
04031013 Exceeding 3 % but not exceeding 6 % 18 (AGR) — —
04031019 Exceeding 6 % 18 (AGR) — —
Other, of a fat content, by weight
04031031 Not exceeding 3 % 23 (AGR) — —
04031033 Exceeding 3 % but not exceeding 6 % 23 (AGR) — —
04031039 Exceeding 6 % 23 (AGR) — —
Flavoured or containing added fruit or cocoa
In powder, granules or other solid forms, of a milkfat content by weight
04031051 Not exceeding 1,5 % 20,8 + MOB 13 + MOB —
04031053 Exceeding 1,5 % but not exceeding 27 % 20,8 + MOB 13 + MOB —
04031059 Exceeding 27 % 20,8 + MOB 13 + MOB —
Other, of a milkfat content, by weight
04031091 Not exceeding 3 % 20,8 + MOB 13 + MOB —
04031093 Exceeding 3 % but not exceeding 6 % 20,8 + MOB 13 + MOB —
04031099 Exceeding 6 % 20,8 + MOB 13 + MOB —
040390 Other
Not flavoured nor containing added fruit or cocoa
In powder, granules or other solid forms
Not containing added sugar or other sweetening matter, with a fat content, by weight
04039011 Not exceeding 1,5 % 18 (AGR) — —
04039013 Exceeding 1,5 % but not exceeding 27 % 18 (AGR) — —
04039019 Exceeding 27 % 18 (AGR) — —
Other, of a fat content, by weight
04039031 Not exceeding 1,5 % 23 (AGR) — —
04039033 Exceeding 1,5 % but not exceeding 27 % 23 (AGR) — —
04039039 Exceeding 27 % 23 (AGR) — —
Other
Not containing added sugar or other sweetening matter, of a fat content, by weight
04039051 Not exceeding 3 % 18 (AGR) — —
04039053 Exceeding 3 % but not exceeding 6 % 18 (AGR) — —
04039059 Exceeding 6 % 18 (AGR) — —
Other, of a fat content, by weight
04039061 Not exceeding 3 % 23 (AGR) — —
04039063 Exceeding 3 % but not exceeding 6 % 23 (AGR) — —
04039069 Exceeding 6 % 23 (AGR) — —
Flavoured or containing added fruit or cocoa
In powder, granules or other solid forms, of a milkfat content by weight
04039071 Not exceeding 1.5 % 20,8 + MOB 13 + MOB —
04039073 Exceeding 1,5 % but not exceeding 27 % 20,8 + MOB 13 + MOB —
04039079 Exceeding 27 % 20,8 + MOB 13 + MOB —
Other, of a milkfat content, by weight
04039091 Not exceeding 3 % 20,8 + MOB 13 + MOB —
04039093 Exceeding 3 % but not exceeding 6 % 20,8 + MOB 13 + MOB —
04039099 Exceeding 6 % 20,8 + MOB 13 + MOB —
0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
040410 Whey, whether or not concentrated or containing added sugar or other sweetening matter
In powder, granules or other solid forms
04041011 Not containing added sugar or other sweetening matter 18 (AGR) — —
04041019 Other 23 (AGR) — —
Other
04041091 Not containing added sugar or other sweetening matter 18 (AGR) — —
04041099 Other 23 (AGR) — —
040490 Other
Not containing added sugar or other sweetening matter, of a protein content (nitrogen content x 6,38), by weight
Not exceeding 42 %, and of a fat content, by weight
04049011 Not exceeding 1,5 % 18 (AGR) — —
04049013 Exceeding 1,5 % but not exceeding 27 % 18 (AGR) — —
04049019 Exceeding 27 % 18 (AGR) — —
Exceeding 42 %, and of a fat content, by weight
04049031 Not exceeding 1,5 % 18 (AGR) — —
04049033 Exceeding 1,5 % but not exceeding 27 % 18 (AGR) — —
04049039 Exceeding 27 % 18 (AGR) — —
Other, of a protein content (nitrogen content x 6,38), by weight
Not exceeding 42 %, and of a fat content, by weight
04049051 Not exceeding 1,5 % 23 (AGR) — —
04049053 Exceeding 1,5 % but not exceeding 27 % 23 (AGR) — —
04049059 Exceeding 27 % 23 (AGR) — —
Exceeding 42 %, and of a fat content, by weight
04049091 Not exceeding 1,5 % 23 (AGR) — —
04049093 Exceeding 1,5 % but not exceeding 27 % 23 (AGR) — —
04049099 Exceeding 27 % 23 (AGR) — —
040500 Butter and other fats and oils derived from milk
04050010 Of a fat content, by weight, not exceeding 85 % 24 (AGR) — —
04050090 Other 24 (AGR) — —
0406 Cheese and curd
040610 Fresh cheese (including whey cheese), not fermented, and curd
04061010 Of a fat content, by weight, not exceeding 40 % 23 (AGR) — —
04061090 Other 23 (AGR) — —
040620 Grated or powdered cheese, of all kinds
04062010 Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs 23 (AGR)  —
04062090 Other 23 (AGR) — —
040630 Processed cheese, not grated or powdered
04063010 In the blending of which only Emmentaler, Gruyère and Appenzell have been used and which may contain, as an addition, Glarus herb cheese (known as Schabziger); put up for retail sale, of a fat content by weight in the dry matter, not exceeding 56 % 23 (AGR) — —
Other
Of a fat content, by weight, not exceeding 36 % and of a fat content, by weight, in the dry matter
04063031 Not exceeding 48 % 23 (AGR) — —
04063039 Exceeding 48 % 23 (AGR) — —
04063090 Of a fat content, by weight, exceeding 36 % 23 (AGR) — —
04064000 Blue-veined cheese 23 (AGR) — —
040690 Other cheese
04069011 For processing 23 (AGR)  —
Other
04069013 Emmental 23 (AGR)  —
04069015 Gruyère, Sbrinz 23 (AGR)  —
04069017 Bergkäse, Appenzell, Vacherin fribourgeois, Vacherin Mont d'Or and Tête de Moine 23 (AGR)  —
04069019 Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs 23 (AGR)  —
04069021 Cheddar 23 (AGR)  —
04069023 Edam 23 (AGR) — —
04069025 Tilsit 23 (AGR) — —
04069027 Butterkäse 23 (AGR) — —
04069029 Kashkaval 23 (AGR) — —
Feta
04069031 Of sheep's milk or buffalo milk in containers containing brine, or in sheep or goatskin bottles 23 (AGR) — —
04069033 Other 23 (AGR) — —
04069035 Kefalotyri 23 (AGR) — —
04069037 Finlandia 23 (AGR) — —
04069039 Jarlsberg 23 (AGR) — —
Other
04069050 Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheep or goatskin bottles 23 (AGR) — —
Other
Of a fat content, by weight, not exceeding 40 % and a water content calculated, by weight, of the non-fatty matter
Not exceeding 47 %
04069061 Grana Padano, Parmigiano Reggiano 23 (AGR) — —
04069063 Fiore Sardo, Pecorino 23 (AGR) — —
04069069 Other 23 (AGR) — —
Exceeding 47 % but not exceeding 72 %
04069071 Fresh cheese, fermented 23 (AGR) — —
04069073 Provolone 23 (AGR) — —
04069075 Asiago, Caciocavallo, Montasio, Ragusano 23 (AGR) — —
04069077 Danbo, Fontal, Fontina, Fynbo, Gouda, Havarti, Maribo. Samso 23 (AGR) — —
04069079 Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio 23 (AGR) — —
04069081 Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester. Blarney, Colby, Monterey 23 (AGR) — —
04069083 Ricotta, salted 23 (AGR) — —
04069085 Kefalograviera, Kasseri 23 (AGR) — —
04069089 Other 23 (AGR) — —
Exceeding 72 %
04069091 Fresh cheese, fermented 23 (AGR) — —
04069093 Other 23 (AGR) — —
Other
04069097 Fresh cheese, fermented 23 (AGR) — —
04069099 Other 23 (AGR) — —
040700 Birds' eggs, in shell, fresh, preserved or cooked
Of poultry
For hatching
04070011 Of turkeys or geese 12 (AGR) — 1 000 p/st
04070019 Other 12 (AGR) — 1 000 p/st
04070030 Other 12 (AGR) — 1 000 p/st
04070090 Other 12 — 1 000 p/st
0408 Birds' eggs, not in shell and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter
Egg yolks
040811 Dried
04081110 Suitable for human consumption 22 (AGR) — —
04081190 Other Free Free —
040819 Other
Suitable for human consumption
04081911 Liquid 22 (AGR) — —
04081919 Frozen 22 (AGR) — —
04081990 Other Free Free —
Other
040891 Dried
04089110 Suitable for human consumption 22 (AGR) — —
04089190 Other Free Free —
040899 Other
04089910 Suitable for human consumption 22 (AGR) — —
04089990 Other Free Free —
04090000 Natural honey 30 27 —
04100000 Edible products of animal origin, not elsewhere specified or included 12 — —
CHAPTER 5 1. 

((a)) edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
((b)) hides or skins (including furskins) other than goods of heading No 0505 and parings and similar waste of raw hides or skins of heading No 0511 (Chapter 41 or 43);
((c)) animal textile materials, other than horsehair and horsehair waste (Section XI); or
((d)) prepared knots or tufts for broom or brush making (heading No 9603).
 2. For the purposes of heading No 0501, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
 3. Throughout the nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ‘ivory’.
 4. Throughout the nomenclature, the expression ‘horsehair’ means hair of the manes or tails of equine or bovine animals.

CN code Description Rate of duty
autonomous (%) levy (AGR) Conventional (%) Supplementary unit
05010000 Human hair, unworked, whether or not washed or scoured; waste of human hair Free Free —
0502 Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair
050210 Pigs', hogs' or boars' bristles and hair and waste thereof
05021010 Unworked bristles or hair, whether or not washed, degreased or disinfected; waste Free Free —
05021090 Other bristles or hair Free Free —
05029000 Other Free Free —
05030000 Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material Free Free —
05040000 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof Free Free —
0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
050510 Feathers of a kind used for stuffing; down
05051010 Raw Free Free —
05051090 Other 4 3,5 —
05059000 Other 3 2 —
0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products
05061000 Ossein and bones treated with acid Free Free —
05069000 Other Free Free —
0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products
05071000 Ivory; ivory powder and waste Free — —
05079000 Other Free Free —
05080000 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof Free Free —
050900 Natural sponges of animal origin
05090010 Raw Free — —
05090090 Other 8 — —
05100000 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved Free Free —
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption
05111000 Bovine semen Free Free —
Other
051191 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3
05119110 Fish waste Free Free —
05119190 Other Free  —
051199 Other
05119910 Sinews or tendons; parings and similar waste of raw hides or skins. Free Free —
05119990 Other Free Free —
SECTION II 1. In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 6 1. Subject to the second part of heading No 0601, this chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
 2. Any reference in heading No 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading No 9701.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No 1212
060110 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
06011010 Hyacinths 10 8 p/st
06011020 Narcissi 10 8 p/st
06011030 Tulips 10 8 p/st
06011040 Gladioli 10 8 p/st
06011090 Other 10 8 —
060120 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots
06012010 Chicory plants and roots 2 2 —
06012030 Orchids, hyacinths, narcissi and tulips 18 15 —
06012090 Other 15 10 —
0602 Other live plants (including their roots), cuttings and slips; mushroom spawn
060210 Unrooted cuttings and slips
06021010 Of vines Free — —
06021090 Other 12 8 —
060220 Edible fruit or nut trees, shrubs and bushes, grafted or not
06022010 Vine slips, grafted or rooted 3 — —
Other
06022091 Neither budded nor grafted 15 13 —
06022099 Budded or grafted 15 13 —
060230 Rhododendrons and azaleas, grafted or not
06023010 Rhododendron simsii (Azalea indica) 15 13 —
06023090 Other 15 13 —
060240 Roses, grafted or not
Neither budded nor grafted
06024011 With stock of a diameter not exceeding 10 mm 15 13 p/st
06024019 Other 15 13 p/st
06024090 Budded or grafted 15 13 p/st
Other
06029100 Mushroom spawn 15 13 —
060299 Other
06029910 Pineapple plants Free Free —
Other
06029930 Vegetable and strawberry plants 15 13 —
Other
Outdoor plants
Trees, shrubs and bushes
06029941 Forest trees 15 13 —
Other
06029945 Rooted cuttings and young plants 15 13 —
06029949 Other 15 13 —
Other outdoor plants
06029951 Perennial plants 15 13 —
06029959 Other 15 13 —
Indoor plants
06029970 Rooted cuttings and young plants, excluding cacti 15 13 —
Other
06029991 Flowering plants with buds or flowers, excluding cacti 15 13 —
06029999 Other 15 13 —
0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared
060310 Fresh
From 1 June to 31 October
06031011 Roses 24 24 p/st
06031013 Carnations 24 24 p/st
06031015 Orchids 24 24 p/st
06031021 Gladioli 24 24 p/st
06031025 Chrysanthemums 24 24 p/st
06031029 Other 24 24 —
From 1 November to 31 May
06031051 Roses 20 17 p/st
06031053 Carnations 20 17 p/st
06031055 Orchids 20 17 p/st
06031061 Gladioli 20 17 p/st
06031065 Chrysanthemums 20 17 p/st
06031069 Other 20 17 —
06039000 Other 20 — —
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
060410 Mosses and lichens
06041010 Reindeer moss 10 Free —
06041090 Other 13 10 —
Other
060491 Fresh
06049110 Christmas trees and conifer branches 12 10 —
06049190 Other 12 10 —
060499 Other
06049910 Not further prepared than dried 10 4 —
06049990 Other 17 — —
CHAPTER 7 1. This chapter does not cover forage products of heading No 1214.
 2. In heading Nos 0709, 0710, 0711 and 0712 the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
 3. 

((a)) dried leguminous vegetables, shelled (heading No 0713);
((b)) sweet corn in the forms specified in heading Nos 1102 to 1104;
((c)) flour, meal and flakes of potatoes (heading No 1105);
((d)) flour and meal of dried leguminous vegetables of heading No 0713 (heading No 1106).
 4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading No 0904).
 1. The expression ‘cultivated mushrooms’, as used in subheading 0709 51 10 shall be taken to apply only to the following cultivated mushrooms of the Psalliota (Agaricus) species: hortensis, alba or bispora and subedulis. Other species, including those cultivated artificially, (for example Rhodopaxillus nudus and Polypurus tuberaster), fall within subheading 0709 51 90.

CN code Description Rate of duty
autonomous (%) or levy (AGR) conventional (%) Supplementary unit
0701 Potatoes, fresh or chilled
07011000 Seed 10 7 —
070190 Other
07019010 For the manufacture of starch 9 — —
Other
New
07019051 From 1 January to 15 May 15 — —
07019059 From 16 May to 30 June 21 — —
07019090 Other 18 — —
070200 Tomatoes, fresh or chilled
07020010 From 1 November to 14 May 11 MIN 2 Ecu/100 kg/net — —
07020090 From 15 May to 31 October 18 MIN 3,5 Ecu/100 kg/net — —
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled
070310 Onions and shallots
Onions
07031011 Seed 12 12 —
07031019 Other 12 12 —
07031090 Shallots 12 12 —
07032000 Garlic 12 12 —
07039000 Leeks and other alliaceous vegetables 13 — —
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
070410 Cauliflowers and headed broccoli
07041010 From 15 April to 30 November 17 MIN 2 Ecu/100 kg/net — —
07041090 From 1 December to 14 April 12 MIN 1,4 Ecu/100 kg/net — —
07042000 Brussels sprouts 15 — —
070490 Other
07049010 White cabbages and red cabbages 15 MIN 0,5 Ecu/100 kg/net — —
07049090 Other 15 — —
0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled
Lettuce
070511 Cabbage lettuce (head lettuce)
07051110 From 1 April to 30 November 15 MIN 2,5 Ecu/100 kg/br — —
07051190 From 1 December to 31 March 13 MIN 1,6 Ecu/100 kg/br — —
07051900 Other 13 — —
Chicory
07052100 Witloof chicory (Cichorium intybus var. foliosum) 13 — —
07052900 Other 13 — —
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled
07061000 Carrots and turnips 17 — —
070690 Other
Celeriac (rooted celery or German celery)
07069011 From 1 May to 30 September 13 — —
07069019 From 1 October to 30 April 17 — —
07069030 Horse-radish (Cochlearia armoracia) 17 15 —
07069090 Other 17 — —
070700 Cucumbers and gherkins, fresh or chilled
Cucumbers
07070011 From 1 November to 15 May 16 — —
07070019 From 16 May to 31 October 20 20 —
07070090 Gherkins 16 — —
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled
070810 Peas (Pisum sativum)
07081010 From 1 September to 31 May 12 10 —
07081090 From 1 June to 31 August 17 — —
070820 Beans (Vigna spp., Phaseolus spp.)
07082010 From 1 October to 30 June 13 MIN 2 Ecu/100 kg/net — —
07082090 From 1 July to 30 September 17 MIN 2 Ecu/100 kg/net — —
07089000 Other leguminous vegetables 17 14 —
0709 Other vegetables, fresh or chilled
07091000 Globe artichokes 13 — —
07092000 Asparagus 16 16 —
07093000 Aubergines (egg-plants) 16 — —
07094000 Celery other than celeriac 16 — —
Mushrooms and truffles
070951 Mushrooms
07095110 Cultivated mushrooms 16 — —
07095130 Chantarelles 10 4 —
07095150 Flap mushrooms 10 7 —
07095190 Other 10 8 —
07095200 Truffles 10 8 —
070960 Fruits of the genus Capsicum or of the genus Pimenta
07096010 Sweet peppers 11 9 —
Other
07096091 Of the genus Capsicum, for the manufacture of capsicin or Capsicum oleoresin dyes Free Free —
07096095 For the industrial manufacture of essential oils or resinoids Free Free —
07096099 Other 20 10 —
07097000 Spinach, New Zealand spinach and orache spinach (garden spinach) 13 — —
070990 Other
07099010 Salad vegetables, other than lettuce (Lactuca sativa) and chicory (Cichorium spp.) 13 — —
07099020 Chard (or white beet) and cardoons 13 — —
Olives
07099031 For uses other than the production of oil 7 — —
07099039 Other 7 (AGR) — —
07099040 Capers 7 — —
07099050 Fennel 12 10 —
07099060 Sweet corn 9 (AGR) — —
07099070 Courgettes 16 — —
07099090 Other 16 — —
0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen
07101000 Potatoes 19 18 —
Leguminous vegetables, shelled or unshelled
07102100 Peas (Pisum sativum) 19 18 —
07102200 Beans (Vigna spp., Phaseolus spp.) 19 18 —
07102900 Other 19 18 —
07103000 Spinach, New Zealand spinach and orache spinach (garden spinach) 19 18 —
07104000 Sweet corn 20,8 + MOB 8 + MOB —
071080 Other vegetables
07108010 Olives 19 19 —
Fruits of the genus Capsicum or of the genus Pimenta
07108051 Sweet pepper 19 18 —
07108059 Other 20 10 —
07108060 Mushrooms 19 18 —
07108070 Tomatoes 19 18 —
07108080 Artichokes 19 18 —
07108090 Other 19 18 —
07109000 Mixtures of vegetables 19 18 —
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
07111000 Onions 9 9 —
071120 Olives
07112010 For uses other than the production of oil 8 — —
07112090 Other 8 (AGR) — —
07113000 Capers 8 6 —
07114000 Cucumbers and gherkins 15 15 —
071190 Other vegetables; mixtures of vegetables
Vegetables
07119010 Fruits of the genus Capsicum or of the genus Pimenta, excluding sweet peppers 20 10 —
07119030 Sweet corn 20,8 + MOB 8 + MOB —
07119050 Mushrooms 12 — —
07119070 Other 12 — —
07119090 Mixtures of vegetables 15 — —
0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
07121000 Potatoes whether or not cut or sliced but not further prepared 16 16 —
07122000 Onions 20 16 —
07123000 Mushrooms and truffles 16 16 —
071290 Other vegetables; mixtures of vegetables
Sweet corn (Zea mays var. saccharata)
07129011 Hybrids for sowing Free 4 —
07129019 Other 9 (AGR) — —
07129030 Tomatoes 16 16 —
07129050 Carrots 16 16 —
07129090 Other 16 16 —
0713 Dried leguminous vegetables, shelled, whether or not skinned or split
071310 Peas (Pisum sativum)
For sowing
07131011 Field peas (Pisum arvense L.) 10 3 —
07131019 Other 10 3 —
07131090 Other 10 3 —
071320 Chickpeas (garbanzos)
07132010 For sowing 10 3 —
07132090 Other 10 3 —
Beans (Vigna spp., Phaseolus spp.)
071331 Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek
07133110 For sowing 10 3 —
07133190 Other 10 3 —
071332 Small red (Adzuki) beans (Phaseolus or Vigna angularis)
07133210 For sowing 10 3 —
07133290 Other 10 3 —
071333 Kidney beans, including white pea beans (Phaseolus vulgaris)
07133310 For sowing 10 3 —
07133390 Other 10 3 —
071339 Other
07133910 For sowing 10 3 —
07133990 Other 10 3 —
071340 Lentils
07134010 For sowing 7 2 —
07134090 Other 7 2 —
071350 Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)
07135010 For sowing 7 5 —
07135090 Other 7 5 —
071390 Other
07139010 For sowing 7 5 —
07139090 Other 7 5 —
0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pellets; sago pith
071410 Manioc (cassava)
07141010 Pellets of flour and meal 28 (AGR) — —
07141090 Other 6 (AGR)  —
07142000 Sweet potatoes 6 6 —
071490 Other
07149010 Arrowroot, salep and similar roots and tubers with high starch content 6 (AGR) 6 —
07149090 Other 6 6 —
CHAPTER 8 1. This chapter does not cover inedible nuts or fruits.
 2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruit and nuts.
 1. The content of various sugars expressed as sucrose (sugar content) of the products classified within this chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) No 543/86) at a temperature of 20 oC and multiplied by the factor 0,95.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled
080110 Coconuts
08011010 Desiccated coconut 2 2 —
08011090 Other 2 2 —
08012000 Brazil nuts 5 Free —
08013000 Cashew nuts 5 Free —
0802 Other nuts, fresh or dried, whether or not shelled or peeled
Almonds
080211 In shell
08021110 Bitter Free Free —
08021190 Other 7 7 —
080212 Shelled
08021210 Bitter Free Free —
08021290 Other 7 7 —
Hazelnuts or filberts (Corylus spp.)
08022100 In shell 4 — —
08022200 Shelled 4 — —
Walnuts
08023100 In shell 8 8 —
08023200 Shelled 8 8 —
08024000 Chestnuts (Castanea spp.) 7 — —
08025000 Pistachios 2 — —
080290 Other
08029010 Pecans 4 Free —
08029030 Areca (or betel) and cola 3 1,5 —
08029090 Other 4 — —
080300 Bananas, including plantains, fresh or dried
08030010 Fresh 20 20 —
08030090 Dried 20 20 —
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
08041000 Dates 12 — —
080420 Figs
08042010 Fresh 7 — —
08042090 Dried 10 — —
08043000 Pineapples 9 9 —
080440 Avocados
08044010 From 1 December to 31 May 12 8 —
08044090 From 1 June to 30 November 12 8 —
08045000 Guavas, mangoes and mangosteens 12 6 —
0805 Citrus fruit, fresh or dried
080510 Oranges
Sweet oranges, fresh
From 1 to 30 April
08051011 Sanguines and semi-sanguines 15 13 —
Other
08051015 Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins 15 13 —
08051019 Other 15 13 —
From 1 to 15 May
08051021 Sanguines and semi-sanguines 15 6 —
Other
08051025 Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins 15 6 —
08051029 Other 15 6 —
From 16 May to 15 October
08051031 Sanguines and semi-sanguines 15 4 —
Other
08051035 Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese. Shamoutis, Ovalis, Trovita and Hamlins 15 4 —
08051039 Other 15 4 —
From 16 October to 31 March
08051041 Sanguines and semi-sanguines 20 — —
Other
08051045 Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins 20 — —
08051049 Other 20 — —
Other
08051070 From 1 April to 15 October 15 15 —
08051090 From 16 October to 31 March 20 — —
080520 Mandarins (including tangerines and satsumas); Clementines, wilkings and similar citrus hybrids
08052010 Clementines 20 — —
08052030 Monreales and satsumas 20 — —
08052050 Mandarins and wilkings 20 — —
08052070 Tangerines 20 — —
08052090 Other 20 — —
080530 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia)
08053010 Lemons (Citrus limon, Citrus limonum) 8 — —
08053090 Limes (Citrus aurantifolia) 16 — —
08054000 Grapefruit 12 3 —
08059000 Other 16 — —
0806 Grapes, fresh or dried
080610 Fresh
Table grapes
From 1 November to 14 July
08061011 Of the variety Emperor (Vitis vinifera cv.) from 1 December to 31 January 18 10 —
08061015 Other 18 — —
08061019 From 15 July to 31 October 22 — —
Other
08061091 From 1 November to 14 July 18 — —
08061099 From 15 July to 31 October 22 — —
080620 Dried
In immediate containers of a net capacity not exceeding 2 kg
08062011 Currants 9 3 —
98062019 Other 9 3 —
Other
98062091 Currants 9 3 —
98062099 Other 9 3 —
0807 Melons (including watermelons) and papaws (papayas), fresh
080710 Melons (including watermelons)
08071010 Watermelons 11 — —
08071090 Other 11 — —
08072000 Papaws (papayas) 12 6 —
0808 Apples, pears and quinces, fresh
080810 Apples
08081010 Cider apples, in bulk, from 16 September to 15 December 10 MIN 0,5 Ecu/100 kg/net 9 MIN 0,45 Ecu/100 kg/net —
Other
08081091 From 1 August to 31 December 14 MIN 2,4 Ecu/100 kg/net 14 MIN 2,4 Ecu/100 kg/net —
08081093 From 1 January to 31 March 10 MIN 2,3 Ecu/100 kg/net 8 MIN 2,3 Ecu/100 kg/net —
08081099 From 1 April to 31 July 8 MIN 1,4 Ecu/100 kg/net 6 MIN 1,4 Ecu/100 kg/net —
080820 Pears and quinces
Pears
08082010 Perry pears, in bulk, from 1 August to 31 December 13 MIN 2 Ecu/100 kg/net 9 MIN 0,45 Ecu/100 kg/net —
Other
08082031 From 1 January to 31 March 10 MIN 1,5 Ecu/100 kg/net 10 MIN 1,5 Ecu/100 kg/net —
08082033 From 1 April to 15 July 10 MIN 2 Ecu/100 kg/net 5 MIN 2 Ecu/100 kg/net —
08082035 From 16 July to 31 July 10 MIN 1,5 Ecu/100 kg/net 10 MIN 1,5 Ecu/100 kg/net —
08082039 From 1 August to 31 December 13 MIN 2 Ecu/100 kg/net MIN 2 Ecu/100 kg/net —
08082090 Quinces 9 — —
0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
08091000 Apricots 25 — —
080920 Cherries
08092010 From 1 May to 15 July 15 MIN 3 Ecu/100 kg/net — —
08092090 From 16 July to 30 April 15 15 —
08093000 Peaches, including nectarines 22 — —
080940 Plums and sloes
Plums
08094011 From 1 July to 30 September 15 MIN 3 Ecu/100 kg/net — —
08094019 From 1 October to 30 June 10 8 —
08094090 Sloes 15 — —
0810 Other fruit, fresh
081010 Strawberries
08101010 From 1 May to 31 July 16 MIN 3 Ecu/ 100 kg/net — —
08101090 From 1 August to 30 April 16 14 —
081020 Raspberries, blackberries, mulberries and loganberries
08102010 Raspberries 12 11 —
08102090 Other 12 — —
081030 Black-, white- or red-currants and gooseberries
08103010 Black-currants 12 11 —
08103030 Red-currants 12 11 —
08103090 Other 12 — —
081040 Cranberries, bilberries and other fruits of the genus Vaccinium
08104010 Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis idaea) 9 Free —
08104030 Fruit of the species Vaccinium myrtillus 9 4 —
08104050 Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum 12 4 —
08104090 Other 12 — —
081090 Other
08109010 Kiwifruit (Actinidia Chinensis Planch.) 11 — —
08109090 Other 11 — —
0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
081110 Strawberries
Containing added sugar or other sweetening matter
08111011 With a sugar content exceeding 13 % by weight 26 + AGR 26 + AD S/Z —
08111019 Other 26 26 —
08111090 Other 20 18 —
081120 Raspberries, blackberries, mulberries, loganberries, black-, white- or red-currants and gooseberries
Containing added sugar or other sweetening matter
08112011 With a sugar content exceeding 13 % by weight 26 + AGR 26 + AD S/Z —
08112019 Other 26 26 —
Other
08112031 Raspberries 20 18 —
08112039 Black-currants 20 18 —
08112051 Red-currants 20 15 —
08112059 Blackberries and mulberries 20 15 —
08112090 Other 20 18 —
081190 Other
Containing added sugar or other sweetening matter
08119010 With a sugar content exceeding 13 % by weight 26 + AGR 26 + AD S/Z —
08119030 Other 26 26 —
Other
08119050 Fruit of the species Vaccinium myrtillus (and cloudberries) 20 15 —
08119070 Fruit of the species Vaccinium myrtilloides and Vaccinium angustifolium 20 4 —
08119090 Other 20 18 —
0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
08121000 Cherries 11 — —
08122000 Strawberries 11 — —
081290 Other
08129010 Apricots 16 — —
08129020 Oranges 16 — —
08129030 Papaws (papayas) 11 5,5 —
08129040 Fruit of the species Vaccinium myrtillus 11 8 —
08129050 Black-currants 11 — —
08129060 Raspberries 11 — —
08129090 Other 11 — —
0813 Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter
08131000 Apricots 9 7 —
08132000 Prunes 18 12 —
08133000 Apples 10 8 —
081340 Other fruit
08134010 Peaches, including nectarines 9 7 —
08134030 Pears 10 8 —
08134050 Papaws (papayas) 3 4 —
08134090 Other 8 6 —
081350 Mixtures of nuts or dried fruits of this chapter
Fruit salads of dried fruit, other than that of heading Nos 0801 to 0806
08135011 Not containing prunes 9 8 —
08135019 Containing prunes 12 12 —
08135030 Mixtures exclusively of dried nuts of heading Nos 0801 and 0802 8 8 —
Other mixtures
08135091 Not containing prunes or figs 10 10 —
08135099 Other 12 12 —
08140000 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions 2 2 —
CHAPTER 9 1. 

((a)) Mixtures of two or more of the products of the same heading are to be classified within that heading.
((b)) Mixtures of two or more of the products of different headings are to be classified within heading No 0910.

The addition of other substances to the products of heading Nos 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified within this chapter; those constituting mixed condiments or mixed seasonings are classified within heading No 2103.
 2. This chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No 1211.
 1. The rate of duty applicable to mixtures referred to in note 1 (a) above shall be the one applicable to the component having the highest rate.

CN code Description Rate of duty
autonomous (%) levy (AGR) Conventional (%) Supplementary unit
0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
Coffee, not roasted
09011100 Not decaffeinated 12 5 —
09011200 Decaffeinated 21 13 —
Coffee, roasted
09012100 Not decaffeinated 25 15 —
09012200 Decaffeinated 30 18 —
09013000 Coffee husks and skins 21 13 —
09014000 Coffee substitutes containing coffee 30 18 —
0902 Tea
09021000 Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 23 5 —
09022000 Other green tea (not fermented) 10,8 Free —
09023000 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg 23 5 —
09024000 Other black tea (fermented) and other partly fermented tea 10,8 Free —
09030000 Maté 25 Free —
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
Pepper
090411 Neither crushed nor ground
09041110 For the industrial manufacture of essential oils or resinoids Free Free —
09041190 Other 10 10 —
09041200 Crushed or ground 25 12,5 —
090420 Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground
Neither crushed nor ground
09042010 Sweet peppers 16 12 —
Other
09042031 Of the genus Capsicum, for the manufacture of capsicin or Capsicum oleoresin dyes Free Free —
09042035 For the industrial manufacture of essential oils or resinoids Free Free —
09042039 Other 20 10 —
09042090 Crushed or ground 25 12 —
09050000 Vanilla 11,5 11,5 —
0906 Cinnamon and cinnamon-tree flowers
09061000 Neither crushed nor ground 20 8 —
09062000 Crushed or ground 20 8 —
09070000 Cloves (whole fruit, cloves and stems) 15 15 —
0908 Nutmeg, mace and cardamoms
090810 Nutmeg
09081010 Neither crushed nor ground, for the industrial manufacture of essential oils or resinoids Free Free —
09081090 Other 15 10 —
090820 Mace
09082010 Neither crushed nor ground 20 Free —
09082090 Crushed or ground 25 8 —
09083000 Cardamoms 20 Free —
0909 Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper
090910 Seeds of anise or badian
09091010 Seeds of anise 5 10 —
09091090 Seeds of badian 23 — —
09092000 Seeds of coriander 5 Free —
090930 Seeds of cumin
Neither crushed nor ground
09093011 For the industrial manufacture of essential oils or resinoids Free — —
09093019 Other 5 — —
09093090 Crushed or ground 10 10 —
090940 Seeds of caraway
Neither crushed nor ground
09094011 For the industrial manufacture of essential oils or resinoids Free — —
09094019 Other 5 — —
09094090 Crushed or ground 10 10 —
090950 Seeds of fennel or juniper
Neither crushed nor ground
09095011 For the industrial manufacture of essential oils or resinoids Free — —
09095019 Other 5 — —
09095090 Crushed or ground 10 10 —
0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices
09101000 Ginger Free  —
091020 Saffron
09102010 Neither crushed nor ground 16 — —
09102090 Crushed or ground 19 — —
09103000 Turmeric (curcuma) Free Free —
091040 Thyme; bay leaves
Thyme
Neither crushed nor ground
09104011 Wild thyme (Thymus serpyllum) Free — —
09104013 Other 14 — —
09104019 Crushed or ground 17 — —
09104090 Bay leaves 14 — —
09105000 Curry 25 Free —
Other spices
091091 Mixtures referred to in note 1 (b) to this chapter
09109110 Neither crushed nor ground 20 20 —
09109190 Crushed or ground 25 25 —
091099 Other
09109910 Fenugreek seed Free Free —
Other
09109991 Neither crushed nor ground 20 20 —
09109999 Crushed or ground 25 25 —
CHAPTER 10 1. 
((a)) The products specified in the headings of this chapter are to be classified within those headings only if grains are present, whether or not in the ear or on the stalk.
((b)) The chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled, converted or broken remains classified within heading No 1006.
 2. Heading No 1005 does not cover sweet corn (Chapter 7).
 1. The term ‘durum wheat’ means wheat of the species Triticum durum and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.
 1. 

((a)) ‘round grain rice’ (subheadings 1006 10 91, 1006 20 10, 1006 30 11 and 1006 30 91): rice, the grains of which are of a length not exceeding 5,2 mm and of a length/width ratio of less than 2;
((b)) ‘long grain rice’ (subheadings 1006 10 99, 1006 20 90, 1006 30 19 and 1006 30 99): rice, the grains of which are of a length exceeding 5,2 mm;
((c)) ‘paddy rice’ (subheadings 1006 10 91 and 1006 10 99): rice which has retained its husk after threshing;
((d)) ‘husked rice’ (subheading 1006 20): rice from which only the husk has been removed. Examples of rice falling within this definition are those with the commercial descriptions ‘brown rice’, ‘cargo rice’, ‘loonzain’ and ‘riso sbramato’;
((e)) ‘semi-milled rice’ (subheadings 1006 30 11 and 1006 30 19): rice from which the husk, part of the germ, and the whole or part of the outer layers of the pericarp, but not the inner layers, have been removed;
((f)) ‘wholly milled rice’ (subheadings 1006 30 91 and 1006 30 99): rice from which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ in the case of long or semi-long grain rice, and at least part thereof in the case of round grain rice, have been removed, but in which longitudinal white striations may remain on not more than 10 % of the grains;
((g)) ‘broken rice’ (subheading 1006 40): grain fragments the length of which does not exceed three-quarters of the average length of the whole grain.
 2. 

A.. The levy applicable to mixtures composed of two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 shall be that applicable:

((a)) to the component cereal predominating by weight, when that cereal represents at least 90 % of the weight of the mixture;
((b)) to the component cereal liable to the higher levy, when neither of the two component cereals represents at least 90 % of the weight of the mixture.
B.. Where a mixture is composed of more than two of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008, and where several cereals each represent more than 10 % of the weight of the mixture, the levy applicable to the mixture shall be the highest of the levies applicable to such cereals, even when the amount of the levy is the same for two or more of the cereals. Where a single cereal represents more than 10 % of the weight of the mixture, the levy to be applied shall be that applicable to such cereal.
C.. The levy applicable to mixtures composed of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 and not governed by the above rules shall be the higher or highest of the levies applicable to the cereals composing the mixture concerned, even when the amount of the levy is the same for two or more of the cereals.
D.. The levy applicable to mixtures composed of one or more of the cereals falling within heading Nos 1001 to 1005 and 1007 and 1008 and of one or more of the products falling within subheadings 1006 10 91, 1006 10 99, 1006 20, 1006 30 and 1006 40 shall be that applicable to the component cereal or product liable to the higher or highest levy.
E.. The levy applicable to mixtures composed of rice of subheadings 1006 10 91, 1006 10 99, 1006 20 and 1006 30, classifiable under several different processing groups or stages, or of rice classifiable under one or more different processing groups or stages and of broken rice, shall he that applicable:

((a)) to the component predominating by weight, when that component represents at least 90 % of the weight of the mixture;
((b)) to the component liable to the higher or highest levy, when no component represents at least 90 % of the weight of the mixture.
F.. Where this method of assessing the levy cannot be applied, the levy to be applied to such mixtures shall be that determined by the tariff classification of the mixtures.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
1001 Wheat and meslin
100110 Durum wheat
10011010 Seed 20 (AGR) — —
10011090 Other 20 (AGR) — —
100190 Other
10019010 Spelt for sowing 20 — —
Other spelt, common wheat and meslin
10019091 Common wheat and meslin seed 20 (AGR) — —
10019099 Other 20 (AGR) — —
10020000 Rye 16 (AGR) — —
100300 Barley
10030010 Seed 13 (AGR) — —
10030090 Other 13 (AGR) — —
100400 Oats
10040010 Seed 13 (AGR) — —
10040090 Other 13 (AGR) — —
1005 Maize (corn)
100510 Seed
Hybrid
10051011 Double hybrids and top cross hybrids Free 4 —
10051013 Three-cross hybrids Free 4 —
10051015 Simple hybrids Free 4 —
10051019 Other Free 4 —
10051090 Other 9 (AGR) — —
10059000 Other 9 (AGR) — —
1006 Rice
100610 Rice in the husk (paddy or rough)
10061010 For sowing 12 — —
Other
10061091 Round grain 12 (AGR) — —
10061099 Long grain 12 (AGR) — —
100620 Husked (brown) rice
10062010 Round grain 12 (AGR) — —
10062090 Long grain 12 (AGR) — —
100630 Semi-milled or wholly milled rice, whether or not polished or glazed
Semi-milled rice
10063011 Round grain 16 (AGR) — —
10063019 Long grain 16 (AGR) — —
Wholly milled rice
10063091 Round grain 16 (AGR) — —
10063099 Long grain 16 (AGR) — —
10064000 Broken rice 16 (AGR) — —
100700 Grain sorghum
10070010 Hybrids for sowing 10 — —
10070090 Other 8 (AGR) — —
1008 Buckwheat, millet and canary seed; other cereals
10081000 Buckwheat 10 (AGR) — —
10082000 Millet 8 (AGR) — —
10083000 Canary seed 8 (AGR) — —
100890 Other cereals
10089010 Triticale 8 (AGR) — —
10089090 Other 8 (AGR) — —
CHAPTER 11 1. 

((a)) roasted malt put up as coffee substitutes (heading No 0901 or 2101);
((b)) prepared flours, meals or starches of heading No 1901;
((c)) corn flakes and other products of heading No 1904;
((d)) vegetables, prepared or preserved, of heading No 2001, 2004 or 2005;
((e)) pharmaceutical products (Chapter 30); or
((f)) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
 2. 
((A)) Products from the milling of the cereals listed in the table below fall within this chapter if they have, by weight on the dry product:

((a)) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column (2); and
((b)) an ash content (after deduction of any added minerals) not exceeding that indicated in column (3).
Otherwise, they fall within heading No 2302.
However, germ of cereals, whole, rolled, flaked or ground, falls in all cases within heading No 1104.
((B)) Products falling within this chapter under the above provisions shall be classified within heading No 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
Otherwise, they fall within heading No 1103 or 1104.

Cereal Starch content Ash content Rate of passage through a sieve with an aperture of
315 micrometres (microns) 500 micrometres (microns)
(1) (2) (3) (4) (5)
Wheat and rye 45 % 2,5 % 80 % —
Barley 45 % 3 % 80 % —
Oats 45 % 5 % 80 % —
Maize (corn) and grain sorghum 45 % 2 % — 90 %
Rice 45 % 1,6 % 80 % —
Buckwheat 45 % 4 % 80 % —
Other cereals 45 % 2 % 50 % —
 3. 

((a)) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
((b)) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.
 1. 

((a)) In mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies.
((b)) In other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
11010000 Wheat or meslin flour 30 (AGR) — —
1102 Cereal flours other than of wheat or meslin
11021000 Rye flour 8 (AGR) — —
110220 Maize (corn) flour
11022010 Of a fat content not exceeding 1,5 % by weight 8 (AGR) — —
11022090 Other 8 (AGR) — —
11023000 Rice flour 14 (AGR) — —
110290 Other
11029010 Barley flour 8 (AGR) — —
11029030 Oat flour 8 (AGR) — —
11029090 Other 8 (AGR) — —
1103 Cereal groats, meal and pellets
Groats and meal
110311 Of wheat
11031110 Durum wheat 30 (AGR) — —
11031190 Common wheat and spelt 30 (AGR) — —
11031200 Of oats 23 (AGR) — —
110313 Of maize (corn)
Of a fat content not exceeding 1,5 % by weight
11031311 For the brewing industry 23 (AGR) — —
11031319 Other 23 (AGR) — —
11031390 Other 23 (AGR) — —
11031400 Of rice 23 (AGR) — —
110319 Of other cereals
11031910 Of rye 25 (AGR) — —
11031930 Of barley 23 (AGR) — —
11031990 Other 23 (AGR) — —
Pellets
11032100 Of wheat 30 (AGR) — —
110329 Of other cereals
11032910 Of rye 25 (AGR) — —
11032920 Of barley 23 (AGR) — —
11032930 Of oats 23 (AGR) — —
11032940 Of maize 23 (AGR) — —
11032950 Of rice 23 (AGR) — —
11032990 Other 23 (AGR) — —
1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground
Rolled or flaked grains
110411 Of barley
11041110 Rolled 23 (AGR) — —
11041190 Flaked 28 (AGR) — —
110412 Of oats
11041210 Rolled 23 (AGR) — —
11041290 Flaked 28 (AGR) — —
110419 Of other cereals
11041910 Of wheat 30 (AGR) — —
11041930 Of rye 25 (AGR) — —
11041950 Of maize 23 (AGR) — —
Other
11041991 Flaked rice 23 (AGR) — —
11041999 Other 23 (AGR) — —
Other worked grains (for example, hulled, pearled, sliced or kibbled)
110421 Of barley
11042110 Hulled (shelled or husked) 23 (AGR) — —
11042130 Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’) 23 (AGR) — —
11042150 Pearled 23 (AGR) — —
11042190 Not otherwise worked than kibbled 23 (AGR) — —
110422 Of oats
11042210 Hulled (shelled or husked) 23 (AGR) — —
11042230 Hulled and sliced or kibbled (‘Grütze’ or ‘grutten’) 23 (AGR) — —
11042250 Pearled 23 (AGR) — —
11042290 Not otherwise worked than kibbled 23 (AGR) — —
110423 Of maize (corn)
11042310 Hulled (shelled or husked), whether or not sliced or kibbled 23 (AGR) — —
11042330 Pearled 23 (AGR) — —
11042390 Not otherwise worked than kibbled 23 (AGR) — —
110429 Of other cereals
11042910 Hulled (shelled or husked), whether or not sliced or kibbled 25 (AGR) — —
11042930 Pearled 25 (AGR) — —
Not otherwise worked than kibbled
11042991 Of wheat 30 (AGR) — —
11042995 Of rye 25 (AGR) — —
11042999 Other 23 (AGR) — —
110430 Germ of cereals, whole, rolled, flaked or ground
11043010 Of wheat 30 (AGR) — —
11043090 Of other cereals 30 (AGR) — —
1105 Flour, meal and flakes of potatoes
11051000 Flour and meal 19 — —
11052000 Flakes 19 — —
1106 Flour and meal of the dried leguminous vegetables of heading No 0713, of sago or of roots or tubers of heading No 0714; flour, meal and powder of the products of Chapter 8
11061000 Flour and meal of the dried leguminous vegetables of heading No 0713 12  —
110620 Flour and meal of sago, roots or tubers of heading No 0714
11062010 Denatured 28 (AGR) — —
Other
11062091 For the manufacture of starches 28 (AGR) — —
11062099 Other 28 (AGR) — —
110630 Flour, meal and powder of the products of Chapter 8
11063010 Of bananas 17 17 —
11063090 Other 13 — —
1107 Malt, whether or not roasted
110710 Not roasted
Of wheat
11071011 In the form of flour 20 (AGR) — —
11071019 Other 20 (AGR) — —
Other
11071091 In the form of flour 20 (AGR) — —
11071099 Other 20 (AGR) — —
11072000 Roasted 20 (AGR) — —
1108 Starches; inulin
Starches
11081100 Wheat starch 28 (AGR) — —
11081200 Maize (corn) starch 27 (AGR) — —
11081300 Potato starch 25 (AGR) — —
11081400 Manioc (cassava) starch 28 (AGR) — —
110819 Other starches
11081910 Rice starch 25 (AGR) — —
11081990 Other 28 (AGR) — —
11082000 Inulin 30 — —
11090000 Wheat gluten, whether or not dried 27 (AGR) — —
CHAPTER 12 1. Heading No 1207 applies inter alia to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No 0801 or 0802 or to olives (Chapter 7 or 20).
 2. Heading No 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of heading Nos 2304 to 2306.
 3. 
Heading No 1209 does not, however, apply to the following even if for sowing:


((a)) leguminous vegetables or sweet corn (Chapter 7);
((b)) spices or other products of Chapter 9;
((c)) cereals (Chapter 10); or
((d)) products of heading Nos 1201 to 1207 or 1211.
 4. 
Heading No 1211 does not, however, apply to:


((a)) medicaments of Chapter 30;
((b)) perfumery, cosmetic or toilet preparations of Chapter 33; or
((c)) insecticides, fungicides, herbicides, disinfectants or similar products of heading No 3808.
 5. 

((a)) dead single-cell micro-organisms of heading No 2102;
((b)) cultures of micro-organisms of heading No 3002; or
((c)) fertilizers of heading No 3101 or 3105.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
120100 Soya beans, whether or not broken
12010010 For sowing Free Free —
12010090 Other Free Free —
1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken
120210 In shell
12021010 For sowing Free Free —
12021090 Other Free Free —
12022000 Shelled, whether or not broken Free Free —
12030000 Copra Free Free —
120400 Linseed, whether or not broken
12040010 For sowing Free Free —
12040090 Other Free Free —
120500 Rape or colza seeds, whether or not broken
12050010 For sowing Free Free —
12050090 Other Free Free —
120600 Sunflower seeds, whether or not broken
12060010 For sowing Free Free —
12060090 Other Free Free —
1207 Other oil seeds and oleaginous fruits, whether or not broken
120710 Palm nuts and kernels
12071010 For sowing Free Free —
12071090 Other Free Free —
120720 Cotton seeds
12072010 For sowing Free Free —
12072090 Other Free Free —
120730 Castor oil seeds
12073010 For sowing Free — —
12073090 Other Free — —
120740 Sesamum seeds
12074010 For sowing Free Free —
12074090 Other Free Free —
120750 Mustard seeds
12075010 For sowing Free Free —
12075090 Other Free Free —
120760 Safflower seeds
12076010 For sowing Free Free —
12076090 Other Free Free —
Other
120791 Poppy seeds
12079110 For sowing Free Free —
12079190 Other Free Free —
120792 Shea nuts (karite nuts)
12079210 For sowing Free Free —
12079290 Other Free Free —
120799 Other
12079910 For sowing Free Free —
Other
12079991 Hemp seeds Free Free —
12079999 Other Free Free —
1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard
12081000 Of soya beans 10 7 —
12089000 Other Free — —
1209 Seeds, fruit and spores, of a kind used for sowing
Beet seed
12091100 Sugar beet seed 15 13 —
12091900 Other 15 13 —
Seeds of forage plants, other than beet seed
12092100 Lucerne (alfalfa) seed 10 5 —
120922 Clover (Trifolium spp.) seed
12092210 Red clover (Trifolium pratense L.) 10 4 —
12092230 White clover (Trifolium repens L.) 10 4 —
12092290 Other 10 4 —
120923 Fescue seed
12092310 Meadow fescue (Festuca pratensis Huds.) seed and red fescue (Festuca rubra L.) 10 4 —
12092330 Sheep's fescue (Festuca ovina L.) 10 5 —
12092390 Other 10 5 —
12092400 Kentucky blue grass (Poa pratensis L.) seed 10 4 —
120925 Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed
12092510 Italian ryegrass (including Westerwolds) (Lolium multiflorum Lam.) 10 4 —
12092590 Perennial ryegrass (Lolium perenne L.) 10 4 —
12092600 Timothy grass seed 10 4 —
120929 Other
Vetch seed
12092911 Of the species Vicia sativa L. 10 4 —
12092919 Other 10 4 —
12092920 Seeds of the genus Poa (Poa palustris L., Poa trivialis L.) 10 4 —
12092930 Cocksfoot grass (Dactylis glomerata L.) 10 4 —
12092940 Bent grass (Agrostis) 10 4 —
12092950 Lupine seed 10 5 —
12092960 Hybrid ryegrass (Lolium x hybridum Hausskn.) 10 5 —
12092970 Wood meadowgrass (Poa nemoralis L.), tall oatgrass (Arrhenatherum elatius (L.) J. & C. Presl.) 10 5 —
12092990 Other 10 5 —
12093000 Seeds of herbaceous plants cultivated principally for their flowers 10 6 —
Other
120991 Vegetable seeds
12099110 Kohlrabi seeds (Brassica oleracea L. var. caulorapa & gongylodes L.) 10 6 —
12099190 Other 10 7 —
120999 Other
12099910 Forest-tree seeds 10 Free —
Other
12099991 Seeds of plants cultivated principally for their flowers, other than those of subheading 1209 30 10 6 —
12099999 Other 10 7 —
1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin
12101000 Hop cones, neither ground nor powdered nor in the form of pellets 12 9 —
12102000 Hop cones, ground, powdered or in the form of pellets; lupulin 12 9 —
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 or dried, whether or not cut, crushed or powdered
12111000 Liquorice roots 2 — —
12112000 Ginseng roots Free Free —
121190 Other
12119010 Pyrethrum (flowers, leaves, stems, peel and roots) 3 3 —
12119030 Tonquin beans 3 8 —
12119050 Cinchona bark Free Free —
12119090 Other Free Free —
1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included
121210 Locust beans, including locust bean seeds
12121010 Locust beans 8 — —
Locust bean seeds
12121091 Not decorticated, crushed or ground 2 — —
12121099 Other 9 — —
12122000 Seaweeds and other algae 4 2 —
12123000 Apricot, peach or plum stones and kernels 5 4 —
Other
121291 Sugar beet
12129110 Fresh 12 (AGR) — —
12129190 Dried or powdered 12 (AGR) — —
12129200 Sugar cane Free (AGR) — —
121299 Other
12129910 Chicory roots 2 2 —
12129990 Other Free Free —
12130000 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets Free Free —
1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets
12141000 Lucerne (alfalfa) meal and pellets Free Free —
121490 Other
12149010 Mangolds, swedes and other fodder roots 9 — —
12149090 Other Free Free —
CHAPTER 13 1. 
The heading does not apply to:


((a)) liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading No 1704);
((b)) malt extract (heading No 1901);
((c)) extracts of coffee, tea or mate (heading No 2101);
((d)) vegetable saps or extracts constituting alcoholic beverages or compound alcoholic preparations of a kind used for the manufacture of beverages (Chapter 22);
((e)) camphor, glycyrrhizin or other products of heading No 2914 or 2938;
((f)) medicaments of heading No 3003 or 3004 or blood-grouping reagents (heading No 3006);
((g)) tanning or dyeing extracts (heading No 3201 or 3203);
((h)) essential oils, concretes, absolutes resinoids or aqueous distillates or aqueous solutions of essential oils (Chapter 33); or
((ij)) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No 4001).

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
1301 Lac; natural gums, resins, gum-resins and balsams
13011000 Lac Free Free —
13012000 Gum arabic Free Free —
13019000 Other Free Free —
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
Vegetable saps and extracts
13021100 Opium Free Free —
13021200 Of liquorice 10 5 —
13021300 Of hops 6 5 —
13021400 Of pyrethrum or of the roots of plants containing rotenone 5 5 —
130219 Other
13021910 Of Quassia amara; aloes and manna Free Free —
13021930 Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations 10 5 —
Other
13021991 Medicinal 6 2,5 —
13021999 Other Free Free —
130220 Pectic substances, pectinates and pectates
13022010 Dry 24  —
13022090 Other 14 — —
Mucilages and thickeners, whether or not modified, derived from vegetable products
13023100 Agar-agar 4 2,5 —
130232 Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
13023210 Of locust beans or locust bean seeds 6 3 —
13023290 Of guar seeds Free Free —
13023900 Other Free Free —
CHAPTER 14 1. This chapter does not cover the following products which are to be classified within Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
 2. Heading No 1401 applies inter alia to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading No 4404).
 3. Heading No 1402 does not apply to wood wool (heading No 4405).
 4. Heading No 1403 does not apply to prepared knots or tufts for broom or brush making (heading No 9603).

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
14011000 Bamboos Free Free —
14012000 Rattans Free Free —
14019000 Other Free Free —
1402 Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material
14021000 Kapok Free  —
Other
14029100 Vegetable hair Free Free —
14029900 Other Free Free —
1403 Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles
14031000 Broomcorn (Sorghum vulgare var. technicum) Free Free —
14039000 Other Free Free —
1404 Vegetable products not elsewhere specified or included
14041000 Raw vegetable materials of a kind used primarily in dyeing or tanning Free Free —
14042000 Cotton linters Free Free —
14049000 Other — Free —
SECTION III
CHAPTER 15 1. 

((a)) pig fat or poultry fat of heading No 0209;
((b)) cocoa butter, fat and oil (heading No 1804);
((c)) edible preparations containing by weight more than 15 % of the products of heading No 0405 (generally Chapter 21);
((d)) greaves (heading No 2301) and residues of heading Nos 2304 to 2306;
((e)) fatty acids in an isolated state, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
((f)) factice derived from oils (heading No 4002).
 2. Heading No 1509 does not apply to oils obtained from olives by solvent extraction (heading No 1510).
 3. Heading No 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall within heading No 1522.
 1. 

((a)) Fixed vegetable oils, fluid or solid, obtained by pressure, shall be considered as ‘crude’ if they have undergone no other processing than:

— decantation within the normal time limits;
— centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any adsorption filtering process or any other physical or chemical process).
((b)) Fixed vegetable oils, fluid or solid, obtained by extraction shall continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognized special analytical properties, from vegetable oils and fats obtained by pressure.
((c)) The expression ‘crude oils’ shall be taken to extend to de-gummed soya bean oil and to cotton seed oil from which the gossypol has been removed.
 2. 
A.. For the purposes of heading Nos 1509 and 1510, ‘olive oil’ means oils derived solely from the treatment of olives, excluding re-esterified olive oil and mixtures of olive oil with other oils.
B.. ‘Virgin olive oil’ means oil with characteristics as defined in Sections I and II below.

I.. For the purposes of subheading 1509 10 10, ‘virgin lampante oil’, whatever its acidity, means olive oil:

— either having the following characteristics:
((a)) a K270 extinction coefficient higher than 0,25 and, after treatment of the sample with activated alumina, not higher than 0,11. Some oils having a free fatty acid content, expressed as oleic acid, of more than 3,3 % may have, after passage through activated alumina, a K270 extinction coefficient higher than 0,11. If so, after neutralization and decolourization in the laboratory, they must have the following characteristics:

— a K270 extinction coefficient not higher than 1,10;
— an extinction coefficient variation, in the 270 nm region, higher than 0,01 but not higher than 0,16;
((b)) negative Bellier and modified Vizern reactions;
((c)) negative soap test;
— or having the characteristics under (a), (b), (c), (d), and (e), but a taste which renders it unsuitable in that state for immediate consumption.
II.. For the purposes of subheading 1509 10 90, ‘virgin olive oil’ means olive oil obtained exclusively by mechanical processes, including pressure (but does not include mixtures with olive oil obtained otherwise), having the following characteristics:

((a)) a free fatty acid content, expressed as oleic acid, not greater than 3,3 %;
((b)) a K270 extinction coefficientnot higher than 0,25 and, after treatment of the sample of oil with activated alumina, not higher than 0,11;
((c)) an extinction coefficient variation, in the 270 nm region, not higher than 0,01;
((d)) negative Bellier and modified Vizern reactions;
((e)) a negative soap test;
((f)) such a taste that it is suitable in that state for immediate consumption.
C.. Subheading 1509 90 00 covers olive oil obtained by the treatment of olive oils falling within subheading 1509 10 10 or 1509 10 90, whether or not blended with virgin olive oil, having the following characteristics:

((a)) a free fatty acid content, expressed as oleic acid, not exceeding 3 %;
((b)) 
— a positive soap test, or a K270 extinction coefficienthigher than 0,25 but not higher than 1,10 and, after treatment of the sample of oil with activated alumina, higher than 0,11, and
— an extinction coefficient variation, in the 270 nm region, higher than 0,01 but not higher than 0,16;
((c)) negative Bellier and modified Vizern reactions.
D.. Subheading 1510 00 10 covers oils, especially, oils from ‘ olive residues’, having the following characteristics:

((a)) a free fatty acid content, expressed as oleic acid, higher than 3 %;
((b)) positive Bellier and/or modified Vizern reactions;
((c)) negative soap test.
 3. 

((a)) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined by the Wijs method, without catalyst, lower than 70 or higher than 100;
((b)) residues resulting from the treatment of fatty substances containing oil having an iodine index not lower than 70 or higher than 100, of which the peak area representing the retention volume of ß-sitosterol, determined in accordance with the provisions in Annex VIII to the Regulation mentioned in additional note 4 below, is less than 93 % of the total sterol peak areas.
 4. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Regulation (EEC) No 1058/77.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
150100 Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted
Lard and other pig fat
15010011 For industrial uses other than the manufacture of foodstuffs for human consumption 4 (AGR) 3 —
15010019 Other 20 (AGR) — —
15010090 Poultry fat 18 (AGR) 18 —
150200 Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted
15020010 For industrial uses other than the manufacture of foodstuffs for human consumption 2 Free —
Other
15020091 Of bovine animals 10 5 —
15020099 Of sheep or goats 10 5 —
150300 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared
Lard stearin and oleostearin
15030011 For industrial uses Free Free —
15030019 Other 8 8 —
15030030 Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption 12 4 —
15030090 Other 12 10 —
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified
150410 Fish-liver oils and their fractions
15041010 Of a vitamin A content not exceeding 2 500 IU/g 6 6 —
15041090 Other Free  —
150420 Fats and oils and their fractions, of fish, other than liver oils
15042010 Solid fractions 17 — —
15042090 Other free free —
150430 Fats and oils and their fractions, of marine mammals
Solid fractions
15043011 Whale oil and sperm oil 17 — —
15043019 Other 17 — —
15043090 Other 2 Free —
1505 Wool grease and fatty substances derived therefrom (including lano lin)
15051000 Wool grease, crude 6 5 —
15059000 Other 10 4 —
15060000 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified 4 2 —
1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified
150710 Crude oil, whether or not degummed
15071010 For technical or industrial uses other than the manufacture of food stuffs for human consumption 5 — —
15071090 Other 10 10 —
150790 Other
15079010 For technical or industrial uses other than the manufacture of food stuffs for human consumption 8 — —
15079090 Other 15 15 —
1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified
150810 Crude oil
15081010 For technical or industrial uses other than the manufacture of food stuffs for human consumption 5 5 —
15081090 Other 10 10 —
150890 Other
15089010 For technical or industrial uses other than the manufacture of food stuffs for human consumption 8 — —
15089090 Other 15 15 —
1509 Olive oil and its fractions, whether or not refined, but not chemically modified
150910 Virgin
15091010 Lampante virgin olive oil 20 (AGR) — —
15091090 Other 20 (AGR) — —
15099000 Other 20 (AGR) — —
151000 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 No 1509
15100010 Crude oils 20 (AGR) — —
15100090 Other 20 (AGR) — —
1511 Palm oil and its fractions, whether or not refined, but not chemically modified
151110 Crude oil
15111010 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5 4 —
15111090 Other 9 6 —
151190 Other
Solid fractions
15119011 In immediate packings of a net capacity of 1 kg or less 20 — —
15119019 Other 17 — —
Other
15119091 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8 — —
15119099 Other 14 14 —
1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified
Sunflower-seed or safflower oil and fractions thereof
151211 Crude oil
15121110 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5  —
Other
15121191 Sunflower-seed oil 10 10 —
15121199 Safflower oil 10 — —
151219 Other
15121910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8  —
Other
15121991 Sunflower-seed oil 15 15 —
15121999 Safflower oil 15  —
Cotton-seed oil and its fractions
151221 Crude oil, whether or not gossypol has been removed
15122110 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5 — —
15122190 Other 10 10 —
151229 Other
15122910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8 — —
15122990 Other 15 15 —
1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified
Coconut (copra) oil and its fractions
151311 Crude oil
15131110 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5 5 —
Other
15131191 In immediate packings of a net capacity of 1 kg or less 20 — —
15131199 Other 10 10 —
151319 Other
Solid fractions
15131911 In immediate packings of a net capacity of 1 kg or less 20 — —
15131919 Other 17 — —
Other
15131930 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8 — —
Other
15131991 In immediate packings of a net capacity of 1 kg or less 20 — —
15131999 Other 15 — —
Palm kernel or babassu oil and fractions thereof
151321 Crude oil
For technical or industrial uses other than the manufacture of foodstuffs for human consumption
15132111 Palm kernel oil 5 — —
15132119 Babassu oil 5 5 —
Other
15132130 In immediate packings of a net capacity of 1 kg or less 20 — —
Other
15132191 Palm kernel oil 10 — —
15132199 Babassu oil 10 — —
151329 Other
Solid fractions
15132911 In immediate packings of a net capacity of 1 kg or less 20 — —
15132919 Other 17 — —
Other
15132930 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8  —
Other
15132950 In immediate packings of a net capacity of 1 kg or less 20 — —
Other
15132991 Palm kernel oil 15 — —
15132999 Babassu oil 15  —
1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified
151410 Crude oil
15141010 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5  —
15141090 Other 10 10 —
151490 Other
15149010 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8  —
15149090 Other 15  —
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified
Linseed oil and its fractions
15151100 Crude oil 5 5 —
151519 Other
15151910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8 8 —
15151990 Other 15  —
Maize (corn) oil and its fractions
151521 Crude oil
15152110 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5 — —
15152190 Other 10 — —
151529 Other
15152910 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8 — —
15152990 Other 15  —
151530 Castor oil and its fractions
15153010 For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials Free Free —
15153090 Other 8 8 —
15154000 Tung oil and its fractions 3 3 —
151550 Sesame oil and its fractions
Crude oil
15155011 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5 — —
15155019 Other 10 — —
Other
15155091 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8 — —
15155099 Other 15  —
151560 Jojoba oil and its fractions
15156010 Raw oil Free Free —
15156090 Other 8 4 —
151590 Other
15159010 Oiticica oils; myrtle wax and Japan wax; their fractions 3  —
Tobacco - seed oil and its fractions
Crude oil
15159021 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5 Free —
15159029 Other 10 — —
Other
15159031 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8 Free —
15159039 Other 15  —
Other oils and their fractions
Crude oils
15159040 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 5  —
Other
15159051 Solid, in immediate packings of a net capacity of 1 kg or less. 20 — —
15159059 Solid, other; fluid 10 — —
Other
15159060 For technical or industrial uses other than the manufacture of foodstuffs for human consumption 8  —
Other
15159091 Solid, in immediate packings of a net capacity of 1 kg or less. 20 — —
15159099 Solid, other; fluid 15  —
1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared
151610 Animal fats and oils and their fractions
15161010 In immediate packings of a net capacity of 1 kg or less 20 — —
15161090 Other 17  —
151620 Vegetable fats and oils and their fractions
15162010 Hydrogenated castor oil. so called ‘opal-wax’ 12 5,3 —
Other
15162091 In immediate packings of a net capacity of 1 kg or less 20 — —
15162099 Other 17  —
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 No 1516
151710 Margarine, excluding liquid margarine
15171010 Containing more than 10 % but not more than 15 % by weight of milkfats 20,8 + MOB 13 + MOB —
15171090 Other 25 25 —
151790 Other
15179010 Containing more than 10 % but not more than 15 % by weight of milkfats 20,8 + MOB 13 + MOB —
Other
15179091 Fixed vegetable oils, fluid, mixed 15 15 —
15179093 Edible mixtures or preparations of a kind used as mould release preparations 10 4,6 —
15179099 Other 25 25 —
151800 Animal or vegetable fats and oils and their fractions, boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included
15180010 Linoxyn 20 12 —
Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption
15180031 Crude 5 5 —
15180039 Other 8 8 —
15180090 Other 15 12 —
1519 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
Industrial monocarboxylic fatty acids
15191100 Stearic acid 12 8 —
15191200 Oleic acid 10 7 —
15191300 Tall oil fatty acids 8 4,5 —
15191900 Other 8 4,5 —
15192000 Acid oils from refining 8 4,5 —
15193000 Industrial fatty alcohols 13 6 —
1520 Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes
15201000 Glycerol (glycerine), crude; glycerol waters and glycerol lyes 3 1,5 —
15209000 Other, including synthetic glycerol 10 6 —
1521 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
152110 Vegetable waxes
15211010 Raw Free Free —
15211090 Other 8 4 —
152190 Other
15219010 Spermaceti, whether or not refined or coloured 7 3,5 —
Beeswax and other insect waxes, whether or not refined or coloured
15219091 Raw Free Free —
15219099 Other 10 5 —
152200 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes
15220010 Degras 9 6 —
Residues resulting from the treatment of fatty substances or animal or vegetable waxes
Containing oil having the characteristics of olive oil
15220031 Soapstocks 7 (AGR) — —
15220039 Other 2 (AGR) — —
Other
15220091 Oil foots and dregs; soapstocks 7 5 —
15220099 Other 2 2 —
SECTION IV 1. In this section the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16 1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3.
 2. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No 1902 or to the preparations of heading No 2103 or 2104.
 1. For the purposes of subheading 1602 10, the expression ‘homogenized preparations’ means preparations of meat, meat offal or blood, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading No 1602.
 2. The fish and crustaceans specified in the subheadings of heading No 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
 1. For the purposes of subheadings 1602 31 11, 1602 39 11, 1602 50 10, 1602 90 61 and 1602 90 71 the term ‘uncooked’ shall apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which therefore, in the case of subheadings 1602 50 10, 1602 90 61 and 1602 90 71 show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.
 2. For the purposes of subheadings 1602 41, 1602 42 and 1602 49 11 to 1602 49 15 the expression ‘parts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
160100 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products
16010010 Of liver 24 (AGR) 24 —
Other
16010091 Sausages, dry or for spreading, uncooked 21 (AGR) — —
16010099 Other 21 (AGR) — —
1602 Other prepared or preserved meat, meat offal or blood
16021000 Homogenized preparations 26 (AGR) 26 —
160220 Of liver of any animal
16022010 Goose or duck liver 20 16 —
16022090 Other 25 (AGR) 25 —
Of poultry of heading No 0105
160231 Of turkeys
Containing 57 % or more by weight of meat or offal
16023111 Containing exclusively uncooked turkey meat 21 (AGR) 17 —
16023119 Other 21 (AGR) 17 —
16023130 Containing 25 % or more but less than 57 % by weight of meat or offal 21 (AGR) 17 —
16023190 Other 21 (AGR) 17 —
160239 Other
Containing 57 % or more by weight of poultry meat or offal
16023911 Uncooked 21 (AGR) — —
16023919 Other 21 (AGR) 17 —
16023930 Containing 25 % or more but less than 57 % by weight of poultry meat or offal 21 (AGR) 17 —
16023990 Other 21 (AGR) 17 —
Of swine
160241 Hams and cuts thereof
16024110 Of domestic swine 26 (AGR) — —
16024190 Other 21 17 —
160242 Shoulders and cuts thereof
16024210 Of domestic swine 26 (AGR) — —
16024290 Other 21 17 —
160249 Other, including mixtures
Of domestic swine
Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin
16024911 Loins (excluding collars) and parts thereof, including mixtures of loins or hams 26 (AGR) — —
16024913 Collars and parts thereof, including mixtures of collars and shoulders 26 (AGR) — —
16024915 Other mixtures containing hams (legs), shoulders, loins or collars, and parts thereof 26 (AGR) — —
16024919 Other 26 (AGR) — —
16024930 Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin 26 (AGR) — —
16024950 Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin 26 (AGR) — —
16024990 Other 21 17 —
160250 Of bovine animals
16025010 Uncooked; mixtures of cooked meat or offal and uncooked meat or offal 20 + AGR — —
16025090 Other 26 26 —
160290 Other, including preparations of blood of any animal
16029010 Preparations of blood of any animal 26 (AGR) 26 —
Other
16029031 Of game or rabbit 21 17 —
Other
16029051 Containing meat or meat offal of domestic swine 26 (AGR) — —
Other
Containing bovine meat or offal
16029061 Uncooked; mixtures of cooked meat or offal and uncooked meat or offal 20 + AGR — —
16029069 Other 26 26 —
Other
Of sheep or goats
16029071 Uncooked; mixtures of cooked meat or offal and uncooked meat or offal 20  —
16029079 Other 20  —
16029099 Other 26 26 —
160300 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
16030010 In immediate packings of a net capacity of 1 kg or less 24 20 —
16030030 In immediate packings of a net capacity of more than 1 kg but less than 20 kg 9 4 —
16030090 Other Free Free —
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
Fish, whole or in pieces, but not minced
16041100 Salmon 20 5,5 —
160412 Herrings
16041210 Fillets, raw, coated with batter or breadcrumbs, deep frozen 18 15 —
16041290 Other 23 20 —
160413 Sardines, sardinella and brisling or sprats
16041310 Sardines 25 25 —
16041390 Other 25 20 —
160414 Tunas, skipjack and Atlantic bonito (Sarda spp.)
16041410 Tunas and skipjack 25 24 —
16041490 Atlantic bonito (Sarda spp.) 25 25 —
160415 Mackerel
16041510 Of the species Scomber scombrus and Scomber japonicus 25 25 —
16041590 Of the species Scomber australasicus 25 20 —
16041600 Anchovies 25 — —
160419 Other
16041910 Salmonidae, other than salmon 20 7 —
16041930 Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis) 25 24 —
16041950 Fish of the species Orcynopsis unicolor 25 25 —
Other
16041991 Fillets, raw, coated with batter or breadcrumbs, deep frozen 18 15 —
16041999 Other 25 20 —
160420 Other prepared or preserved fish
16042010 Of salmon 20 5,5 —
16042030 Of Salmonidae, other than salmon 20 7 —
16042040 Of anchovies 25 — —
16042050 Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor 25 25 —
16042070 Of tunas, skipjack or other fish of the genus Euthynnus 25 24 —
16042090 Of other fish 25 20 —
160430 Caviar and caviar substitutes
16043010 Caviar (sturgeon roe) 30 30 —
16043090 Caviar substitutes 30 30 —
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
16051000 Crab 20 16 —
16052000 Shrimps and prawns 20 20 —
16053000 Lobster 20 20 —
16054000 Other crustaceans 20 20 —
160590 Other
16059010 Molluscs 20 20 —
16059090 Other aquatic invertebrates 26 26 —
CHAPTER 17 1. 

((a)) sugar confectionery containing cocoa (heading No 1806);
((b)) chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading No 2940; or
((c)) medicaments or other products of Chapter 30.
 1. For the purposes of subheadings 1701 11 and 1701 12, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99,5o.
 1. For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.
 2. For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
 3. When imported in the form of an assortment, goods falling within subheading 1704 90 are subject to a variable component (MOB) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
1701 Cane or beet sugar and chemically pure sucrose, in solid form
Raw sugar not containing added flavouring or colouring matter
170111 Cane sugar
17011110 For refining 80 (AGR) — —
17011190 Other 80 (AGR) — —
170112 Beet sugar
17011210 For refining 80 (AGR) — —
17011290 Other 80 (AGR) — —
Other
17019100 Containing added flavouring or colouring matter 80 (AGR) — —
170199 Other
17019910 White sugar 80 (AGR) — —
17019990 Other 80 (AGR) — —
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
170210 Lactose and lactose syrup
17021010 Containing, in the dry state, 99 % or more by weight of the pure product 24 (AGR) — —
17021090 Other 24 (AGR) — —
170220 Maple sugar and maple syrup
17022010 Maple sugar in solid form, containing added flavouring or colouring matter 67 (AGR) — —
17022090 Other 42 (AGR) 10 —
170230 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose
17023010 Isoglucose 80 (AGR) — —
Other
Containing in the dry state, 99 % or more by weight of glucose
17023051 In the form of white crystalline powder, whether or not agglomerated 25 (AGR) — —
17023059 Other 25 (AGR) — —
Other
17023091 In the form of white crystalline powder, whether or not agglomerated 50 (AGR) — —
17023099 Other 50 (AGR) — —
170240 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose
17024010 Isoglucose 80 (AGR) — —
17024090 Other 50 (AGR) — —
17025000 Chemically pure fructose 20 — —
170260 Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose
17026010 Isoglucose 80 (AGR) — —
17026090 Other 80 (AGR) — —
170290 Other, including invert sugar
17029010 Chemically pure maltose 20 — —
17029030 Isoglucose 80 (AGR) — —
17029050 Maltodextrine and maltodextrine syrup 50 (AGR) — —
17029060 Artificial honey, whether or not mixed with natural honey 50 (AGR) — —
Caramel
17029071 Containing 50 % or more by weight of sucrose in the dry matter 47 (AGR) — —
Other
17029075 In the form of powder, whether or not agglomerated 47 (AGR) — —
17029079 Other 47 (AGR) — —
17029090 Other 80 (AGR) — —
1703 Molasses resulting from the extraction or refining of sugar
17031000 Cane molasses 65 (AGR) — —
17039000 Other 65 (AGR) — —
1704 Sugar confectionery (including white chocolate), not containing cocoa
170410 Chewing gum, whether or not sugar-coated
Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)
17041011 Gum in strips 16,5 + MOB 8 + MOB MAX 23 —
17041019 Other 16,5 + MOB 8 + MOB MAX 23 —
Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)
17041091 Gum in strips 16,5 + MOB 8 + MOB MAX 23 —
17041099 Other 16,5 + MOB 8 + MOB MAX 23 —
170490 Other
17049010 Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances 21 — —
17049030 White chocolate 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
Other
17049051 Pastes, including marzipan, in immediate packings of a net content of 1 kg or more 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
17049055 Throat pastilles and cough drops 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
17049061 Sugar-coated (panned) goods 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
Other
17049065 Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
17049071 Boiled sweets whether or not filled 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
17049075 Toffees, caramels and similar sweets 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
Other
17049081 Compressed tablets 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
17049099 Other 20,7 + MOB 13 + MOB MAX 27 + AD S/Z —
CHAPTER 18 1. This chapter does not cover the preparations of heading No 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
 2. Heading No 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.
 1. When imported in the form of an assortment, goods falling within subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to a variable component (MOB) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
 2. Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
18010000 Cocoa beans, whole or broken, raw or roasted 6,7 3 —
18020000 Cocoa shells, husks, skins and other cocoa waste 9 3 —
1803 Cocoa paste, whether or not defatted
18031000 Not defatted 25 15 —
18032000 Wholly or partly defatted 25 15 —
18040000 Cocoa butter, fat and oil 22 12 —
18050000 Cocoa powder, not containing added sugar or other sweetening matter 27 16 —
1806 Chocolate and other food preparations containing cocoa
180610 Cocoa powder, containing added sugar or other sweetening matter
18061010 Containing no sucrose or containing less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 29,6 + MOB 10 + MOB —
18061030 Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 29,6 + MOB 10 + MOB —
18061090 Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 29,6 + MOB 10 + MOB —
180620 Other preparations in block slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg
18062010 Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18062030 Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
Other
18062050 Containing 18 % or more by weight of cocoa butter 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18062070 Chocolate milk crumb 22,3 + MOB — —
18062090 Other 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
Other, in blocks, slabs or bars
18063100 Filled 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
180632 Not filled
18063210 With added cereal, fruit or nuts 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18063290 Other 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
180690 Other
Chocolate and chocolate products
Chocolates, whether or not filled
18069011 Containing alcohol 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18069019 Other 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
Other
18069031 Filled 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18069039 Not filled 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18069050 Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18069060 Spreads containing cocoa 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18069070 Preparations containing cocoa for making beverages 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
18069090 Other 22,3 + MOB 12 + MOB MAX 27 + AD S/Z —
CHAPTER 19 1. 

((a)) except in the case of stuffed products of heading No 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
((b)) biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading No 2309); or
((c)) medicaments or other products of Chapter 30.
 2. In this chapter the expressions ‘flour’ and ‘meal’ mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any chapter.
 3. Heading No 1904 does not cover preparations containing more than 8 % by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of heading No 1806 (heading No 1806).
 4. For the purposes of heading No 1904 the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.
 1. Goods of subheadings 1905 30, 1905 40 00 and 1905 90, presented in the form of an assortment, are subject to a variable component (MOB) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
 2. The expression ‘sweet biscuits’ in subheading 1905 30 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).
 3. Subheading 1905 30 does not cover waffles and wafers with a water content of more than 10 % by weight (subheading 1905 90 40).

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included
19011000 Preparations for infant use. put up for retail sale 19,6 + MOB 11 + MOB —
19012000 Mixes and doughs for the preparation of bakers' wares of heading No 1905 19,6 + MOB 11 + MOB —
190190 Other
Malt extract
19019011 With a dry extract content of 90 % or more by weight 16,3 + MOB 8 + MOB —
19019019 Other 16,3 + MOB 8 + MOB —
19019090 Other 19,6 + MOB 11 + MOB —
1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
Uncooked pasta, not stuffed or otherwise prepared
19021100 Containing eggs 17,3 + MOB 12 + MOB —
190219 Other
19021910 Containing no common wheat flour or meal 17,3 + MOB 12 + MOB —
19021990 Other 17,3 + MOB 12 + MOB —
190220 Stuffed pasta, whether or not cooked or otherwise prepared
19022010 Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates 17 17 —
19022030 Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin. 26 (AGR) — —
Other
19022091 Cooked 20,8 + MOB 13 + MOB —
19022099 Other 20,8 + MOB 13 + MOB —
190230 Other pasta
19023010 Dried 20,8 + MOB 10 + MOB —
19023090 Other 20,8 + MOB 10 + MOB —
190240 Couscous
19024010 Unprepared 17,3 + MOB 12 + MOB —
19024090 Other 20,8 + MOB 10 + MOB —
19030000 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms 15,4 + MOB 10 + MOB —
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, pre-cooked or otherwise prepared
190410 Prepared foods obtained by the swelling or roasting of cereals or cereal products
19041010 Obtained from maize 14,3 + MOB 6 + MOB —
19041030 Obtained from rice 14,3 + MOB 8 + MOB —
19041090 Other 14,3 + MOB 8 + MOB —
190490 Other
19049010 Rice 20,8 + MOB 13 + MOB —
19049090 Other 20,8 + MOB 13 + MOB —
1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
19051000 Crispbread 24 + MOB 9 + MOB MAX 24 + AD F/M —
190520 Gingerbread and the like
19052010 Containing by weight of sucrose less than 30 % (including invert sugar expressed as sucrose) 29,2 + MOB 13 + MOB —
19052030 Containing by weight of sucrose 30 % or more but less than 50 % (including invert sugar expessed as sucrose 29,2 + MOB 13 + MOB —
19052090 Containing by weight of sucrose 50 % or more (including invert sugar expressed as sucrose) 29,2 + MOB 13 + MOB —
190530 Sweet biscuits; waffles and wafers
Completely or partially coated or covered with chocolate or other preparations containing cocoa
19053011 In immediate packings of a net content not exceeding 85 g 28,5 + MOB 13 + MOB MAX 35 + AD S/Z —
19053019 Other 28,5 + MOB 13 + MOB MAX 35 + AD S/Z —
Other
Sweet biscuits
19053030 Containing 8 % or more by weight of milkfats 28,5 + MOB 13 + MOB MAX 35 + AD S/Z —
Other
19053051 Sandwich biscuits 28,5 + MOB 13 + MOB MAX 35 + AD S/Z —
19053059 Other 28,5 + MOB 13 + MOB MAX 35 + AD S/Z —
Waffles and wafers
19053091 Salted, whether or not filled 28,5 + MOB 13 + MOB MAX 30 + AD F/M —
19053099 Other 28,5 + MOB 13 + MOB MAX 35 + AD S/Z —
19054000 Rusks, toasted bread and similar toasted products 28,5 + MOB 14 + MOB —
190590 Other
19059010 Matzos 20 + MOB 6 + MOB MAX 20 + AD F/M —
19059020 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 19,5 + MOB 7 + MOB —
Other
19059030 Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugar and not more than 5 % of fat 28,5 + MOB 14 + MOB —
19059040 Waffles and wafers with a water content exceeding 10 % by weight 28,5 + MOB 13 + MOB MAX 30 + AD F/M —
19059050 Biscuits; extruded or expanded products, savoury or salted 28,5 + MOB 13 + MOB MAX 30 + AD F/M —
Other
19059060 With added sweetening matter 28,5 + MOB 13 + MOB MAX 35 + AD S/Z —
19059090 Other 28,5 + MOB 13 + MOB MAX 30 + AD F/M —
CHAPTER 20 1. 

((a)) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
((b)) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or
((c)) homogenized composite food preparations of heading No 2104.
 2. Heading Nos 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading No 1704) or chocolate confectionery (heading No 1806).
 3. Heading Nos 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading No 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8), which have been prepared or preserved by processes other than those referred to in note 1 (a).
 4. Tomato juice the dry weight content of which is 7 % or more is to be classified within heading No 2002.
 5. For the purposes of heading No 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.
 1. For the purposes of subheading 2005 10, the expression ‘homogenized vegetables’ means preparations of vegetables, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading No 2005.
 2. For the purposes of subheading 2007 10, the expression ‘homogenized preparations’ means preparations of fruit, finely homogenized, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading No 2007.
 1. For the purposes of subheading 2003 10 10, the following species of mushrooms are regarded as ‘cultivated mushrooms’: Agaricus spp., Volvaria esculenta, Lentinus edodes, Flammulina velutipes, Pholiota aegerita, Pholiota nameko, Pleurotus ostreatus, Pleurotus florida, Pleurotus pulmonarius, Pleurotus cornucopiae, Pleurotus abalonae, Pleurotus colombinus, Pleurotus eringii, Stropharia rugoso-annulata, Tremalla fuciformis, Auricularia auricula-judae, Auricularia polytricha, Auricularia porphyria, Coprinus comatus, Rhodopaxillus nudus, Lepiota pudica, Lepiota personata, Agrocyte aegerita and Agrocyte cylindracea.
 2. 

— 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 92 and 2008 99, or
— 0,95 in respect of products of the other headings.
 3. 

— pineapples and grapes: 13 %,
— other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.
 4. 

— ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product;
— ‘% mas’: the symbol for alcoholic strength by mass.
 5. 

— lemon or tomato juice: 3,
— apple juice: 11,
— grape juice: 15,
— other fruit or vegetable juices, including mixtures of juices: 13.
 6. For the purposes of subheadings 2009 60 51 and 2009 60 71‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Regulation (EEC) 543/86) at a temperature of 20 oC is not less than 50,9 %.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
20011000 Cucumbers and gherkins 22 22 —
20012000 Onions 22 20 —
200190 Other
20019010 Mango chutney 22 Free —
20019020 Fruit of the genus Capsicum other than sweet peppers or pimentos 20 10 —
20019030 Sweet corn (Zea mays var. saccharata) 20,8 + MOB 8 + MOB —
20019040 Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch 20,8 + MOB 13 + MOB —
20019050 Mushrooms 22 20 —
20019090 Other 22 20 —
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
20021000 Tomatoes, whole or in pieces 18 18 —
200290 Other
20029010 With a dry matter content of less than 12 % by weight 18 18 —
20029030 With a dry matter content of not less than 12 % but not more than 30 % by weight 18 18 —
20029090 With a dry matter content of more than 30 % by weight 18 18 —
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
200310 Mushrooms
20031010 Cultivated 23 — —
20031090 Other 23 — —
20032000 Truffles 20 18 —
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen
200410 Potatoes
20041010 Cooked, not otherwise prepared 19 18 —
Other
20041091 In the form of flour, meal or flakes 19,6 + MOB 11 + MOB —
20041099 Other 24 22 —
200490 Other vegetables and mixtures of vegetables
20049010 Sweet corn (Zea mays var. saccharata) 20,8 + MOB 8 + MOB —
20049030 Sauerkraut, capers and olives 20 — —
20049050 Peas (Pisum sativum) and immature beans of the genus Phaseolus, in pod 24 24 —
Other, including mixtures
20049091 Onions, cooked, not otherwise prepared 19 18 —
20049095 Artichokes 24 22 —
20049099 Other 24 22 —
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen
20051000 Homogenized vegetables 24 22 —
200520 Potatoes
20052010 In the form of flour, meal or flakes 19,6 + MOB 11 + MOB —
20052090 Other 24 22 —
20053000 Sauerkraut 20 — —
20054000 Peas (Pisum sativum) 24 24 —
Beans (Vigna spp., Phaseolus spp.)
20055100 Beans, shelled 24 22 —
20055900 Other 24 24 —
20056000 Asparagus 22 22 —
20057000 Olives 20 — —
20058000 Sweet corn (Zea mays var. saccharata) 20,8 + MOB 8 + MOB —
200590 Other vegetables and mixtures of vegetables
20059010 Fruit of the genus Capsicum other than sweet peppers or pimentos 20 10 —
20059030 Capers 20 — —
20059050 Artichokes 24 22 —
20059090 Other 24 22 —
200600 Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallized)
20060010 Ginger 25 Free —
Other
With a sugar content exceeding 13 % by weight
20060031 Cherries 25 + AGR 25 + AD S/Z —
20060039 Other 25 + AGR 25 + AD S/Z —
20060090 Other 25 25 —
2007 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
200710 Homogenized preparations
20071010 With a sugar content exceeding 13 % by weight 30 + AGR 30 + AD S/Z —
20071090 Other 30 30 —
Other
200791 Citrus fruit
20079110 With a sugar content exceeding 30 % by weight 30 + AGR 25 + AD S/Z —
20079130 With a sugar content exceeding 13 % but not exceeding 30 % by weight 30 + AGR 25 + AD S/Z —
20079190 Other 30 27 —
200799 Other
With a sugar content exceeding 30 % by weight
20079910 Plum puree and plum paste, in immediate packings of a net content exceeding 100 kg, for industrial processing 30 28 + AD S/Z —
20079920 Chestnut puree and paste 30 + AGR 30 + AD S/Z —
Other
20079931 Of cherries 30 + AGR 30 + AD S/Z —
20079933 Of strawberries 30 + AGR 30 + AD S/Z —
20079935 Of raspberries 30 + AGR 30 + AD S/Z —
20079939 Other 30 + AGR 30 + AD S/Z —
With a sugar content exceeding 13 % but not exceeding 30 %
20079951 Chestnut puree and paste 30 + AGR 30 + AD S/Z —
20079959 Other 30 + AGR 30 + AD S/Z —
20079990 Other 30 30 —
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
Nuts, ground-nuts and other seeds, whether or not mixed together
200811 Ground-nuts
20081110 Peanut butter 25 20 —
Other, in immediate packings of a net content
20081191 Exceeding 1 kg 17 14 —
20081199 Not exceeding 1 kg 22 16 —
200819 Other, including mixtures
20081910 In immediate packings of a net content exceeding 1 kg 17 14 —
20081990 In immediate packings of a net content not exceeding 1 kg 22 16 —
200820 Pineapples
Containing added spirit
In immediate packings of a net content exceeding 1 kg
20082011 With a sugar content exceeding 17 % by weight 32 + AGR — —
20082019 Other 32 — —
In immediate packings of a net content not exceeding 1 kg
20082031 With a sugar content exceeding 19 % by weight 32 + AGR — —
20082039 Other 32 — —
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20082051 With a sugar content exceeding 17 % by weight 23 + AGR 22 + 2 AD S/Z —
20082059 Other 23 22 —
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20082071 With a sugar content exceeding 19 % by weight 27 + AGR 24 + 2 AD S/Z —
20082079 Other 27 24 —
Not containing added sugar, in immediate packings of a net content
20082091 Of 4,5 kg or more 23  —
20082099 Of less than 4,5 kg 25 23 —
200830 Citrus fruit
Containing added spirit
With a sugar content exceeding 9 % by weight
20083011 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 + AGR 30 + 2 AD S/Z —
20083019 Other 32 + AGR — —
Other
20083031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 30 —
20083039 Other 32 — —
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20083051 Grapefruit segments 23 + AGR 17 + 2 AD S/Z —
20083055 Mandarins (including tangerines and satsumas); Clementines, wilkings and other similar citrus hybrids 23 + AGR 21+2 AD S/Z —
20083059 Other 23 + AGR 20 + 2 AD S/Z —
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20083071 Grapefruit segments 27 + AGR 17 + 2 AD S/Z —
20083075 Mandarins (including tangerines and satsumas); Clementines, wilkings and other similar citrus hybrids 27 + AGR 20 + 2 AD S/Z —
20083079 Other 27 + AGR 24 + 2 AD S/Z —
Not containing added sugar, in immediate packings of a net content
20083091 Of 4,5 kg or more 23  —
20083099 Of less than 4,5 kg 25 23 —
200840 Pears
Containing added spirit
In immediate packings of a net content exceeding 1 kg
With a sugar content exceeding 13 % by weight
20084011 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 + AGR 30 + 2 AD S/Z —
20084019 Other 32 + AGR — —
Other
20084021 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 30 —
20084029 Other 32 — —
In immediate packings of a net content not exceeding 1 kg
20084031 With a sugar content exceeding 15 % by weight 32 + AGR — —
20084039 Other 32 — —
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20084051 With a sugar content exceeding 13 % by weight 23 + AGR 20 + 2 AD S/Z —
20084059 Other 23 20 —
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20084071 With a sugar content exceeding 15 % by weight 27 + AGR 22 + 2 AD S/Z —
20084079 Other 27 22 —
Not containing added sugar, in immediate packings of a net content
20084091 Of 4,5 kg or more 23 21 —
20084099 Of less than 4,5 kg 25 21 —
200850 Apricots
Containing added spirit
In immediate packings of a net content exceeding 1 kg
With a sugar content exceeding 13 % by weight
20085011 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 + AGR 30 + 2 AD S/Z —
20085019 Other 32 + AGR — —
Other
20085031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 30 —
20085039 Other 32 — —
In immediate packings of a net content not exceeding 1 kg
20085051 With a sugar content exceeding 15 % by weight 32 + AGR — —
20085059 Other 32 — —
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20085061 With a sugar content exceeding 13 % by weight 23 + AGR 22 + 2 AD S/Z —
20085069 Other 23 22 —
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20085071 With a sugar content exceeding 15 % by weight 27 + AGR 24 + 2 AD S/Z —
20085079 Other 27 24 —
Not containing added sugar, in immediate packings of a net content
20085091 Of 4,5 kg or more 17  —
20085099 Of less than 4,5 kg 25 23 —
200860 Cherries
Containing added spirit
With a sugar content exceeding 9 % by weight
20086011 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 + AGR 30 + 2 AD S/Z —
20086019 Other 32 + AGR — —
Other
20086031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 30 —
20086039 Other 32 — —
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20086051 Sour cherries (Prunus cerasus) 23 + AGR 20 + 2 AD S/Z —
20086059 Other 23 + AGR 20 + 2 AD S/Z —
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20086061 Sour cherries (Prunus cerasus) 27 + AGR 24 + 2 AD S/Z —
20086069 Other 27 + AGR 24 + 2 AD S/Z —
Not containing added sugar, in immediate packings of a net content
Of 4,5 kg or more
20086071 Sour cherries (Prunus cerasus) 23  —
20086079 Other 23  —
Of less than 4,5 kg
20086091 Sour cherries (Prunus cerasus) 25 23 —
20086099 Other 25 23 —
200870 Peaches
Containing added spirit
In immediate packings of a net content exceeding 1 kg
With a sugar content exceeding 13 % by weight
20087011 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 + AGR 30 + 2 AD S/Z —
20087019 Other 32 + AGR — —
Other
20087031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 30 —
20087039 Other 32 — —
In immediate packings of a net content not exceeding 1 kg
20087051 With a sugar content exceeding 15 % by weight 32 + AGR — —
20087059 Other 32 — —
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20087061 With a sugar content exceeding 13 % by weight 23 + AGR 22 + 2 AD S/Z —
20087069 Other 23 22 —
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20087071 With a sugar content exceeding 15 % by weight 27 + AGR 22 + 2 AD S/Z —
20087079 Other 27 22 —
Not containing added sugar, in immediate packings of a net content
20087091 Of 4,5 kg or more 19  —
20087099 Of less than 4,5 kg 25 23 —
200880 Strawberries
Containing added spirit
With a sugar content exceeding 9 % by weight
20088011 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 + AGR 30 + 2 AD S/Z —
20088019 Other 32 + AGR — —
Other
20088031 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 30 —
20088039 Other 32 — —
Not containing added spirit
20088050 Containing added sugar, in immediate packings of a net content exceeding 1 kg 23 + AGR 20 + 2 AD S/Z —
20088070 Containing added sugar, in immediate packings of a net content not exceeding 1 kg 27 + AGR 24 + 2 AD S/Z —
Not containing added sugar, in immediate packings of a net content
20088091 Of 4,5 kg or more 23  —
20088099 Of less than 4,5 kg 25 23 —
Other, including mixtures other than those of subheading 2008 19
20089100 Palm hearts 25 20 —
200892 Mixtures
Containing added spirit
With a sugar content exceeding 9 % by weight
20089211 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 + AGR 30 + 2 ADS/Z —
20089219 Other 32 + AGR — —
Other
20089231 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 30 —
20089239 Other 32 — —
Not containing added spirit
Containing added sugar
20089250 In immediate packings of a net content exceeding 1 kg 23 + AGR 20 + 2 AD S/Z —
Other
20089271 Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits 27 + AGR 15 + 2 ADS/Z —
20089279 Other 27 + AGR 22 + 2 AD S/Z —
Not containing added sugar, in immediate packings of a net content
20089291 Of 4,5 kg or more 23  —
20089299 Of less than 4,5 kg 25 23 —
200899 Other
Containing added spirit
Ginger
20089911 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 20 —
20089919 Other 32 — —
Grapes
20089921 With a sugar content exceeding 13 % by weight 32 + AGR — —
20089929 Other 32 — —
Other
With a sugar content exceeding 9 % by weight
20089931 Of an actual alcoholic strength by mass not exceeding 11,85 % mas 32 + AGR 30 + 2 AD S/Z —
20089933 Other 32 + AGR — —
Other
20089935 Of an actual alcoholic strength by mass not exceeding 11.85 % mas 32 30 —
20089939 Other 32 — —
Not containing added spirit
Containing added sugar, in immediate packings of a net content exceeding 1 kg
20089941 Ginger 23 Free —
20089943 Grapes 23 + AGR 22+2 AD S/Z —
20089945 Plums 23 + AGR 20 + 2 AD S/Z —
20089949 Other 23 + AGR 20 + 2 AD S/Z —
Containing added sugar, in immediate packings of a net content not exceeding 1 kg
20089951 Ginger 27 Free —
20089953 Grapes 27 + AGR 24 + 2 AD S/Z —
20089955 Plums 27 + AGR 24 + 2 AD S/Z —
20089959 Other 27 + AGR 24 + 2 AD S/Z —
Not containing added sugar
Plums, in immediate packings of a net content
20089971 Of 4.5 kg or more 19  —
20089979 Of less than 4,5 kg 25 23 —
20089985 Maize (corn), other than sweet corn (Zea mays var. saccharata) 20,8 + MOB 8 + MOB —
20089991 Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch 20,8 + MOB 13 + MOB —
20089999 Other 23  —
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
200911 Frozen
Of a density exceeding 1,33 g/cm3 at 20 oC
20091111 Of a value not exceeding 30 ECU per 100 kg net weight 42 + AGR — —
20091119 Other 42 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
20091191 Of a value not exceeding 30 ECU per 100 kg net weight and with an added sugar content exceeding 30 % by weight 21 + AGR 19 + AD S/Z —
20091199 Other 21 19 + AD S/Z —
200919 Other
Of a density exceeding 1,33 g/cm3 at 20 oC
20091911 Of a value not exceeding 30 ECU per 100 kg net weight 42 + AGR — —
20091919 Other 42 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
20091991 Of a value not exceeding 30 ECU per 100 kg net weight and with an added sugar content exceeding 30 % by weight 21 + AGR 19 + AD S/Z —
20091999 Other 21 19 + AD S/Z —
200920 Grapefruit juice
Of a density exceeding 1,33 g/cm3 at 20 oC
20092011 Of a value not exceeding 30 ECU per 100 kg net weight 42 + AGR — —
20092019 Other 42 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
20092091 Of a value not exceeding 30 ECU per 100 kg net weight and with an added sugar content exceeding 30 % by weight 21 + AGR 15 + AD S/Z —
20092099 Other 21 15 + AD S/Z —
200930 Juice of any other single citrus fruit
Of a density exceeding 1,33 g/cm3 at 20 oC
20093011 Of a value not exceeding 30 ECU per 100 kg net weight 42 + AGR — —
20093019 Other 42 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
Of a value exceeding 30 ECU per 100 kg net weight
20093031 Containing added sugar 21 18 + AD S/Z —
20093039 Other 21 19 —
Of a value not exceeding 30 ECU per 100 kg net weight
Lemon juice
20093051 With an added sugar content exceeding 30 % by weight 21 + AGR 18 + AD S/Z —
20093055 With an added sugar content not exceeding 30 % by weight 21 18 + AD S/Z —
20093059 Not containing added sugar 21 19 —
Other citrus fruit juices
20093091 With an added sugar content exceeding 30 % by weight 21 + AGR 18 + AD S/Z —
20093095 With an added sugar content not exceeding 30 % by weight 21 18 + AD S/Z —
20093099 Not containing added sugar 21 19 —
200940 Pineapple juice
Of a density exceeding 1,33 g/cm3 at 20 oC
20094011 Of a value not exceeding 30 ECU per 100 kg net weight 42 + AGR — —
20094019 Other 42 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
20094030 Of a value exceeding 30 ECU per 100 kg net weight, containing added sugar 22 19 + AD S/Z —
Other
20094091 With an added sugar content exceeding 30 % by weight 22 + AGR 19 + AD S/Z —
20094093 With an added sugar content not exceeding 30 % by weight 22 19 + AD S/Z —
20094099 Not containing added sugar 22 20 —
200950 Tomato juice
20095010 Containing added sugar 21 20 + AD S/Z —
20095090 Other 21 21 —
200960 Grape juice (including grape must)
Of a density exceeding 1,33 g/cm3 at 20 oC
20096011 Of a value not exceeding 22 ECU per 100 kg net weight 50 + AGR — —
20096019 Other 50 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
Of a value exceeding 18 ECU per 100 kg net weight
20096051 Concentrated 28 28 + AD S/Z —
20096059 Other 28 28 + AD S/Z —
Of a value not exceeding 18 ECU per 100 kg net weight
With an added sugar content exceeding 30 % by weight
20096071 Concentrated 28 + AGR 28 + AD S/Z —
20096079 Other 28 + AGR 28 + AD S/Z —
20096090 Other 28 28 + AD S/Z —
200970 Apple juice
Of a density exceeding 1,33 g/cm3 at 20 oC
20097011 Of a value not exceeding 22 ECU per 100 kg net weight 42 + AGR — —
20097019 Other 42 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
20097030 Of a value exceeding 18 ECU per 100 kg net weight, containing added sugar 25 24 + AD S/Z —
Other
20097091 With an added sugar content exceeding 30 % by weight 25 + AGR 24 + AD S/Z —
20097093 With an added sugar content not exceeding 30 % by weight 25 24 + AD S/Z —
20097099 Not containing added sugar 25 25 —
200980 Juice of any other single fruit or vegetable
Of a density exceeding 1,33 g/cm3 at 20 oC
Pear juice
20098011 Of a value not exceeding 22 ECU per 100 kg net weight 42 + AGR — —
20098019 Other 42 — —
Other
20098031 Of a value not exceeding 30 ECU per 100 kg net weight 42 + AGR — —
20098039 Other 42 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
Pear juice
20098050 Of a value exceeding 18 ECU per 100 kg net weight, containing added sugar 25 24 + AD S/Z —
Other
20098061 With an added sugar content exceeding 30 % by weight 25 + AGR 24 + AD S/Z —
20098063 With an added sugar content not exceeding 30 % by weight 25 24 + AD S/Z —
20098069 Not containing added sugar 25 25 —
Other
20098080 Of a value exceeding 30 ECU per 100 kg net weight, containing added sugar 24 21 + AD S/Z —
Other
20098091 With an added sugar content exceeding 30 % by weight 24 + AGR 21 + AD S/Z —
20098093 With an added sugar content not exceeding 30 % by weight 24 21 + AD S/Z —
Not containing added sugar
20098095 Juice of fruit of the species Vaccinium marcocarpon 24 22 —
20098099 Other 24 22 —
200990 Mixtures of juices
Of a density exceeding 1,33 g/cm3 at 20 oC
Mixtures of apple and pear juice
20099011 Of a value not exceeding 22 ECU per 100 kg net weight 42 + AGR — —
20099019 Other 42 — —
Other
20099021 Of a value not exceeding 30 ECU per 100 kg net weight 42 + AGR — —
20099029 Other 42 — —
Of a density not exceeding 1,33 g/cm3 at 20 oC
Mixtures of apple and pear juice
20099031 Of a value not exceeding 18 ECU per 100 kg net weight and with an added sugar content exceeding 30 % by weight 25 + AGR — —
20099039 Other 25 — —
Other
Of a value exceeding 30 ECU per 100 kg net weight
Mixtures of citrus fruit juices and pineapple juice
20099041 Containing added sugar 22 19 + AD S/Z —
20099049 Other 22 20 —
Other
20099051 Containing added sugar 24 21 + AD S/Z —
20099059 Other 24 22 —
Of a value not exceeding 30 ECU per 100 kg net weight
Mixtures of citrus fruit juices and pineapple juice
20099071 With an added sugar content exceeding 30 % by weight 22 + AGR 19 + AD S/Z —
20099073 With an added sugar content not exceeding 30 % by weight 22 19 + AD S/Z —
20099079 Not containing added sugar 22 20 —
Other
20099091 With an added sugar content exceeding 30 % by weight 24 + AGR 21 + AD S/Z —
20099093 With an added sugar content not exceeding 30 % by weight 24 21 + AD S/Z —
20099099 Not containing added sugar 24 22 —
CHAPTER 21 1. 

((a)) mixed vegetables of heading No 0712;
((b)) roasted coffee substitutes containing coffee in any proportion (heading No 0901);
((c)) spices or other products of heading Nos 0904 to 0910;
((d)) food preparations, other than the products described in heading No 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
((e)) compound alcoholic preparations of a kind used for the manufacture of beverages, of an alcoholic strength by volume (see note 2 to Chapter 22) exceeding 0,5 % vol (heading No 2208);
((f)) yeast put up as a medicament or other products of heading No 3003 or 3004; or
((g)) prepared enzymes of heading No 3507.
 2. Extracts of the substitutes referred to in note 1 (b) above are to be classified within heading No 2101.
 3. For the purposes of heading No 2104, the expression ‘homogenized composite food preparations’ means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 grams. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
 1. 
Entry under the aforementioned subheading is furthermore subject to the production of a certificate issued in accordance with the conditions laid down in the relevant Community provisions.
 2. For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
2101 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
210110 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
Extracts, essences or concentrates
21011011 Solid 30 18 —
21011019 Other 30 18 —
Preparations
21011091 Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch 30 18 —
21011099 Other 20,8 13 + MOB —
210120 Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or mate
21012010 Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch 30 12 —
21012090 Other 20,8 13 + MOB —
210130 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Roasted chicory and other roasted coffee substitutes
21013011 Roasted chicory 18 — —
21013019 Other 16,9 + MOB 8 + MOB —
Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes
21013091 Of roasted chicory 22 — —
21013099 Other 16,9 + MOB — —
2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders
210210 Active yeasts
21021010 Culture yeast 23 17 —
Bakers' yeast
21021031 Dried 22,1 + MOB 15 + MOB —
21021039 Other 22,1 + MOB 15 + MOB —
21021090 Other 31 23 —
210220 Inactive yeasts; other single-cell micro-organisms, dead
Inactive yeasts
21022011 In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg 17 13 —
21022019 Other 10 8 —
21022090 Other 4 2 —
21023000 Prepared baking powders 19 9,5 —
2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
21031000 Soya sauce 20 12 —
21032000 Tomato ketchup and other tomato sauces 20 16 —
210330 Mustard flour and meal and prepared mustard
21033010 Mustard flour 5 4 —
21033090 Prepared mustard 17 14 —
210390 Other
21039010 Mango chutney, liquid 20 Free —
21039090 Other 20 12 —
2104 Soups and broths and preparations therefor; homogenized composite food preparations
21041000 Soups and broths and preparations therefor 22 18 —
21042000 Homogenized composite food preparations 24 22 —
210500 Ice cream and other edible ice, whether or not containing cocoa
21050010 Containing no milkfats or containing less than 3 % by weight of such fats 22 + MOB 12 + MOB MAX 27 + AD S/Z —
Containing by weight of milkfats
21050091 3 % or more but less than 7 % 22 + MOB 12 + MOB MAX 27 + AD S/Z —
21050099 7 % or more 22 + MOB 12 + MOB MAX 27 + AD S/Z —
2106 Food preparations not elsewhere specified or included
210610 Protein concentrates and textured protein substances
21061010 Containing no milkfats. milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch 25 20 —
21061090 Other 20,8 + MOB 13 + MOB —
210690 Other
21069010 Cheese fondues 20,8 + MOB MAX 35 Ecu/100 kg/net 13 + MOB —
Flavoured or coloured sugar syrups
21069030 Isoglucose syrups 67 (AGR) — —
Other
21069051 Lactose syrup 67 (AGR) — —
21069055 Glucose syrup and maltodextrine syrup 67 (AGR) — —
21069059 Other 67 (AGR) — —
Other
21069091 Containing no milkfats, milk proteins, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 2,5 % milk proteins, 5 % sucrose or isoglucose, 5 % glucose or starch 25 20 —
21069099 Other 20,8 + MOB 13 + MOB —
CHAPTER 22 1. 

((a)) sea water (heading No 2501);
((b)) distilled or conductivity water or water of similar purity (heading No 2851);
((c)) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading No 2915);
((d)) medicaments of heading No 3003 or 3004; or
((e)) perfumery or toilet preparations (Chapter 33).
 2. For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 oC.
 3. For the purposes of heading No 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified within heading Nos 2203 to 2206 or heading No 2208 as appropriate.
 1. For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 oC in closed containers, has an excess pressure of not less than 3 bar.
 1. 

((a)) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 oC in 100 volumes of the product at that temperature;
((b)) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 oC capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
((c)) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
((d)) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
((e)) ‘% vol’ is the symbol for alcoholic strength by volume.
 2. For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.
 3. 

A.. ‘Total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilize.
The total dry extract must he determined with the densimeter at 20 oC.
B.. 
((a)) The presence in the products falling within subheadings 2204 21 21 to 2204 21 90 and 2204 29 21 to 2204 29 90 of the quantities of total dry extract per litre indicated in I, II, III and IV below does not affect their classification:

I.. Products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
II.. Products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;
III.. Products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;
IV.. Products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 90 and 2204 29 90.
((b)) The above rules do not apply to products falling within subheadings 2204 21 41, 2204 21 51, 2204 29 41, 2204 29 45, 2204 29 51 and 2204 29 55.
 4. 

((a)) grape must with fermentation arrested by the addition of alcohol, that is to say a product:

— having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol,
and
— obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;
((b)) wine fortified for distillation, that is to say a product:

— having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
— obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol,
and
— having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;
((c)) liqueur wine, that is to say a product:

— having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol,
and
— obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,
— by freezing,
or
— by the addition during or after fermentation:
— of a product derived from the distillation of wine, or
— of concentrated grape must or, in the case of certain quality liqueur wines appearing on a list to be adopted of wines for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
— of a mixture of these products.
However, certain quality liqueur wines appearing on a list to be adopted may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
 5. For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
 6. 

— fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
— fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 oC.
 7. For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
 8. For the purposes of subheadings 2204 21 21, 2204 21 23, 2204 21 31, 2204 21 33, 2204 29 21, 2204 29 23, 2204 29 31 and 2204 29 33, ‘quality wines produced in specified regions’ are wines produced in the European Economic Community which comply with the provisions of Council Regulation (EEC) No 338/79 of 5 February 1979 laying down special provisions relating to quality wines produced in specified regions (OJ No L 54 of 5 March 1979, page 48), last amended by Council Regulation (EEC) No 539/87 (OJ No L 55 of 25 February 1987, page 6), and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations.

CN code Description Rate of duty
autonomous (%) or levy (AGR) conventional (%) Supplementary unit
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
22011000 Mineral waters and aerated waters 8 4 —
22019000 Other Free Free —
2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009
22021000 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured 20 15 l
220290 Other
22029010 Not containing products of heading Nos 0401 to 0404 or fat obtained from products of heading Nos 0401 to 0404 20 15 l
Other, containing by weight of fat obtained from the products of heading No 0401 to 0404
22029091 Less than 0,2 % 12,7 + MOB 8 + MOB l
22029095 0,2 % or more but less than 2 % 12,7 + MOB 8 + MOB l
22029099 2 % or more 12,7 + MOB 8 + MOB l
220300 Beer made from malt
22030010 In containers holding more than 10 litres 30 24 l
22030090 In containers holding not more than 10 litres 30 24 l
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading No 2009
220410 Sparkling wine
Of an actual alcoholic strength by volume of not less than 8,5 % vol
22041011 Champagne 40 Ecu/hl — l
22041019 Other 40 Ecu/hl — l
22041090 Other 40 Ecu/hl — l
Other wine; grape must with fermentation prevented or arrested by the addition of alcohol
220421 In containers holding 2 litres or less
22042110 Wine other than that referred to in subheading 2204 10 in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 oC 40 Ecu/hl — l
Other
Of an actual alcoholic strength by volume not exceeding 13 % vol
Quality wines produced in specified regions
22042121 White 14,5 Ecu/hl — l
22042123 Other 14,5 Ecu/hl — l
Other
22042125 White 14,5 Ecu/hl — l
22042129 Other 14,5 Ecu/hl — l
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
Quality wines produced in specified regions
22042131 White 16,9 Ecu/hl — l
22042133 Other 16,9 Ecu/hl — l
Other
22042135 White 16,9 Ecu/hl — l
22042139 Other 16,9 Ecu/hl — l
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
22042141 Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and Setubal muscatel 18,1 Ecu/hl 16,3 Ecu/hl l
22042149 Other 20,6 Ecu/hl — l
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
22042151 Port, Madeira, sherry, Tokay (Aszu and Szamorodni) and Setubal muscatel 19,3 Ecu/hl 17,5 Ecu/hl l
22042159 Other 23 Ecu/hl 23 Ecu/hl l
22042190 Of an actual alcoholic strength by volume exceeding 22 % vol 1,93 Ecu/% vol/hl + 0 — l
220429 Other
22042910 Wine other than that referred to in subheading 2204 10 in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 oC 40 Ecu/hl — l
Other
Of an actual alcoholic strength by volume not exceeding 13 % vol
Quality wines produced in specified regions
22042921 White 10,9 Ecu/hl 10,9 Ecu/hl l
22042923 Other 10,9 Ecu/hl 10,9 Ecu/hl l
Other
22042925 White 10,9 Ecu/hl 10,9 Ecu/hl l
22042929 Other 10,9 Ecu/hl 10,9 Ecu/hl l
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol
Quality wines produced in specified regions
22042931 White 13,3 Ecu/hl 13,3 Ecu/hl l
22042933 Other 13,3 Ecu/hl 13,3 Ecu/hl l
Other
22042935 White 13,3 Ecu/hl 13,3 Ecu/hl l
22042939 Other 13,3 Ecu/hl 13,3 Ecu/hi l
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol
22042941 Port, Madeira, sherry and Setubal muscatel 14,5 Ecu/hl 13,3 Ecu/hl l
22042945 Tokay (Aszu and Szamorodni) 14,5 Ecu/hl — l
22042949 Other 16,9 Ecu/hl — l
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol
22042951 Port, Madeira, sherry and Setubal muscatel 15,7 Ecu/hl 14,5 Ecu/hl l
22042955 Tokay (Aszu and Szamorodni) 15,7 Ecu/hl — l
22042959 Other 23 Ecu/hl 23 Ecu/hl l
22042990 Of an actual alcoholic strength by volume exceeding 22 % vol 1,93 Ecu/% vol/hl — l
220430 Other grape must
22043010 In fermentation or with fermentation arrested otherwise than by the addition of alcohol 40 — l
Other
22043091 Of a density of 1,33 g/cm3 or less at 20 oC and of an actual alcoholic strength by volume not exceeding 1 % vol 28 28 + AD S/Z l
22043099 Other 50 + AGR — l
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
220510 In containers holding 2 litres or less
22051010 Of an actual alcoholic strength by volume of 18 % vol or less 17 Ecu/hl — l
22051090 Of an actual alcoholic strength by volume exceeding 18 % vol 1,4 Ecu/% vol/hl +10 Ecu/hl — l
220590 Other
22059010 Of an actual alcoholic strength by volume of 18 % vol or less 14 Ecu/hl — l
22059090 Of an actual alcoholic strength by volume exceeding 18 % vol 1,4 Ecu/% vol/hl — l
220600 Other fermented beverages (for example, cider, perry, mead)
22060010 Piquette 1,6 Ecu/% vol/hl MIN 9 Ecu/hl — l
Other
22060091 Sparkling 30 Ecu/hl — l
Still, in containers holding
22060093 2 litres or less 12 Ecu/hl — l
22060099 More than 2 litres 9 Ecu/hl — l
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
22071000 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher 30 Ecu/hl — l
22072000 Ethyl alcohol and other spirits, denatured, of any strength 16 Ecu/hl — l
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages
220810 Compound alcoholic preparations of a kind used for the manufacture of beverages
22081010 Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litres or less 30 MIN 1,6 Ecu/% vol/hl Free l alc. 100 %
22081090 Other 30 MIN 1,6 Ecu/% vol/hl 27 MIN 1,6 Ecu/% vol/hl l alc. 100 %
220820 Spirits obtained by distilling grape wine or grape marc
22082010 In containers holding 2 litres or less 1,6 Ecu/% vol/hl + 10 Ecu/hl — l alc. 100%
22082090 In containers holding more than 2 litres 1,6 Ecu/% vol/hl — l alc. 100 %
220830 Whiskies
Bourbon whiskey, in containers holding
22083011 2 litres or less 1,2 Ecu/% vol/hl + 10 Ecu/hl 0,4 Ecu/% vol/hl + 3 Ecu/hl l alc. 100%
22083019 More than 2 litres 1,2 Ecu/% vol/hl 0,4 Ecu/% vol/hl l alc. 100 %
Other, in containers holding
22083091 2 litres or less 1,2 Ecu/% vol/hl + 10 Ecu/hl 0,4 Ecu/% vol/hl + 3 Ecu/hl l alc. 100 %
22083099 More than 2 litres 1,2 Ecu/% vol/hl 0,4 Ecu/% vol/hl l alc. 100 %
220840 Rum and taffia
22084010 In containers holding 2 litres or less 1,1 Ecu/% vol/hl + 10 Ecu/hl 1 Ecu/% vol/hl + 5 Ecu/hl l alc. 100 %
22084090 In containers holding more than 2 litres 1,1 Ecu/% vol/hl 1 Ecu/% vol/hl l alc. 100 %
220850 Gin and Geneva
Gin, in containers holding
22085011 2 litres or less 1,2 Ecu/% vol/hl + 10 Ecu/hl 1 Ecu/% vol/hl + 5 Ecu/hl l alc. 100 %
22085019 More than 2 litres 1,2 Ecu/% vol/hl 1 Ecu/% vol/hl l alc. 100 %
Geneva in containers holding
22085091 2 litres or less 1,6 Ecu/% vol/hl + 10 Ecu/hl  l alc. 100 %
22085099 More than 2 litres 1,6 Ecu/% vol/hl  l alc. 100 %
220890 Other
Arrack, in containers holding
22089011 2 litres or less 1,1 Ecu/% vol/hl + 10 Ecu/hl 1 Ecu/% vol/hl + 5 Ecu/hl l alc. 100 %
22089019 More than 2 litres 1,1 Ecu/% vol/hl 1 Ecu/% vol/hl l alc. 100 %
Vodka of an alcoholic strength by volume of 45,4 % vol or less and plum, pear or cherry spirit (excluding liqueurs), in containers holding
2 litres or less
22089031 Vodka 1,6 Ecu/% vol/hl + 10 Ecu/hl 1,3 Ecu/% vol/hl + 5 Ecu/hl l alc. 100 %
22089033 Plum, pear or cherry spirit (excluding liqueurs) 1,6 Ecu/% vol/hl + 10 Ecu/hl 1,3 Ecu/% vol/hl + 5 Ecu/hl l alc. 100 %
22089039 More than 2 litres 1,6 Ecu/% vol/hl 1,3 Ecu/% vol/hl 5 Ecu/hl l alc. 100 %
Other spirituous beverages in containers holding
2 litres or less
Spirits (excluding liqueurs)
22089051 Distilled from fruit 1,6 Ecu/% vol/hl + 10 Ecu/hl  l alc. 100 %
22089053 Other 1,6 Ecu/% vol/hl + 10 Ecu/hl  l alc. 100 %
22089055 Liqueurs 1,6 Ecu/% vol/hl + 10 Ecu/hl  l alc. 100 %
22089059 Other spirituous beverages 1,6 Ecu/% vol/hl + 10 Ecu/hl — l alc. 100 %
More than 2 litres
Spirits (excluding liqueurs)
22089071 Distilled from fruit 1.6 Ecu/% vol/hl  l alc. 100 %
22089073 Other 1.6 Ecu/% vol/hl  l alc. 100 %
22089079 Liqueurs and other spirituous beverages 1,6 Ecu/% vol/hl  l alc. 100 %
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol. in containers holding
22089091 2 litres or less 1,6 Ecu/% vol/hl + 10 Ecu/hl  l alc. 100 %
22089099 More than 2 litres 1,6 Ecu/% V0l/hl  l alc. 100 %
220900 Vinegar and substitutes for vinegar obtained from acetic acid
Wine vinegar, in containers holding
22090011 2 litres or less 8 Ecu/hl — l
22090019 More than 2 litres 6 Ecu/hl — l
Other, in containers holding
22090091 2 litres or less 8 Ecu/hl — l
22090099 More than 2 litres 6 Ecu/hl — l
CHAPTER 23 1. Heading No 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
 1. 

— ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
— ‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
— ‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
— ‘% mas’: the symbol for alcoholic strength by mass.
 2. For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products falling within heading Nos 0401, 0402, 0404, 0405, 0406 and within subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 10 and 2106 90 51.

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
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
23011000 Flours, meals and pellets, of meat or meat offal; greaves 4 Free —
23012000 Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates 5 2 —
2302 Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants
230210 Of maize (corn)
23021010 With a starch content not exceeding 35 % by weight 21 (AGR) — —
23021090 Other 21 (AGR) — —
230220 Of rice
23022010 With a starch content not exceeding 35 % by weight 21 (AGR) — —
23022090 Other 21 (AGR) — —
230230 Of wheat
23023010 Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight 21 (AGR) — —
23023090 Other 21 (AGR) — —
230240 Of other cereals
23024010 Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight 21 (AGR) — —
23024090 Other 21 (AGR) — —
23025000 Of leguminous plants 8 — —
2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets
230310 Residues of starch manufacture and similar residues
Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product
23031011 Exceeding 40 % by weight 27 (AGR) — —
23031019 Not exceeding 40 % by weight Free Free —
23031090 Other Free Free —
230320 Beet-pulp, bagasse and other waste of sugar manufacture
Beet-pulp having a dry matter content of
23032011 Not less than 87 % by weight Free Free —
23032013 Not less than 18 % but less than 87 % by weight Free Free —
23032019 Less than 18 % by weight Free Free —
23032090 Other Free Free —
23033000 Brewing or distilling dregs and waste Free Free —
23040000 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil Free Free —
23050000 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil Free Free —
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 No 2304 or 2305
23061000 Of cotton seeds Free Free —
23062000 Of linseed Free Free —
23063000 Of sunflower seeds Free Free —
23064000 Of rape or colza seeds Free Free —
23065000 Of coconut or copra Free Free —
23066000 Of palm nuts or kernels Free Free —
230690 Other
Oil-cake and other residues resulting from the extraction of olive oil
23069011 Containing 3 % or less by weight of olive oil Free — —
23069019 Containing more than 3 % by weight of olive oil Free (AGR) — —
Other
23069091 Of germ of maize Free Free —
23069093 Of sesame seeds Free Free —
23069099 Other Free Free —
230700 Wine lees; argol
Wine lees
23070011 Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight Free — —
23070019 Other 2,03 Ecu/kg/tot/alc. — —
23070090 Argol Free — —
2308 Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included
23081000 Acorns and horse-chestnuts Free Free —
230890 Other
Grape marc
23089011 Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight Free Free —
23089019 Other 2,03 Ecu/kg/tot/alc. — —
23089030 Pomace or marc of fruit, other than grapes Free Free —
23089090 Other 4 2 —
2309 Preparations of a kind used in animal feeding
230910 Dog or cat food, put up for retail sale
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup falling within subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup
Containing no starch or containing 10 % or less by weight of starch
23091011 Containing no milk products or containing less than 10 % by weight of such products 15 (AGR) — —
23091013 Containing not less than 10 % but less than 50 % by weight of milk products 15 (AGR) — —
23091015 Containing not less than 50 % but less than 75 % by weight of milk products 15 (AGR) — —
23091019 Containing not less than 75 % by weight of milk products 15 (AGR) — —
Containing more than 10 % but not more than 30 % by weight of starch
23091031 Containing no milk products or containing less than 10 % by weight of such products 15 (AGR) — —
23091033 Containing not less than 10 % but less than 50 % by weight of milk products 15 (AGR) — —
23091039 Containing not less than 50 % by weight of milk products 15 (AGR) — —
Containing more than 30 % by weight of starch
23091051 Containing no milk products or containing less than 10 % by weight of such products 15 (AGR) — —
23091053 Containing not less than 10 % but less than 50 % by weight of milk products 15 (AGR) — —
23091059 Containing not less than 50 % by weight of milk products 15 (AGR) — —
23091070 Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products 15 (AGR) — —
23091090 Other 15 — —
230990 Other
23099010 Fish or marine mammal solubles 9 6 —
Other
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup falling within subheadings 1702 30 51 to 1702 30 99, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products
Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup
Containing no starch or containing 10 % or less by weight of starch
23099031 Containing no milk products or containing less than 10 % by weight of such products 15 (AGR) — —
23099033 Containing not less than 10 % but less than 50 % by weight of milk products 15 (AGR) — —
23099035 Containing not less than 50 % but less than 75 % by weight of milk products 15 (AGR) — —
23099039 Containing not less than 75 % by weight of milk products 15 (AGR) — —
Containing more than 10 % but not more than 30 % by weight of starch
23099041 Containing no milk products or containing less than 10 % by weight of such products 15 (AGR) — —
23099043 Containing not less than 10 % but less than 50 % by weight of milk products 15 (AGR) — —
23099049 Containing not less than 50 % by weight of milk products 15 (AGR) — —
Containing more than 30 % by weight of starch
23099051 Containing no milk products or containing less than 10 % by weight of such products 15 (AGR) — —
23099053 Containing not less than 10 % but less than 50 % by weight of milk products 15 (AGR) — —
23099059 Containing not less than 50 % by weight of milk products 15 (AGR) — —
23099070 Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products 15 (AGR) — —
Other
23099091 Beet-pulp with added molasses 15 (AGR) — —
23099099 Other 15 — —
CHAPTER 24 1. This chapter does not cover medicinal cigarettes (Chapter 30).

CN code Description Rate of duty
autonomous (%) or levy (AGR) Conventional (%) Supplementary unit
2401 Unmanufactured tobacco; tobacco refuse
240110 Tobacco, not stemmed/stripped
Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco
24011010 Flue-cured Virginia type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
24011020 Light air-cured Burley type (including Burley hybrids) 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
24011030 Light air-cured Maryland type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
Fire-cured tobacco
24011041 Kentucky type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
24011049 Other 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
Other
24011050 Light air-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24011060 Sun-cured Oriental type tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24011070 Dark air-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24011080 Flue-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24011090 Other tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
240120 Tobacco, partly or wholly stemmed/stripped
Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco
24012010 Flue-cured Virginia tvpe 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
24012020 Light air-cured Burley type (including Burley hybrids) 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
24012030 Light air-cured Maryland type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
Fire-cured tobacco
24012041 Kentucky tvpe 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
24012049 Other 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net —
Other
24012050 Light air-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24012060 Sun-cured Oriental tvpe tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24012070 Dark air-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24012080 Flue-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24012090 Other tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
24013000 Tobacco refuse 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net —
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24021000 Cigars, cheroots and cigarillos, containing tobacco 80 52 100 p/st
24022000 Cigarettes containing tobacco 180 90 1 000 p/st
24029000 Other 180 90 —
2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenized’ or ‘reconstituted’ tobacco; tobacco extracts and essences
24031000 Smoking tobacco, whether or not containing tobacco substitutes in any proportion 180 117 —
Other
24039100 ‘Homogenized’ or ‘reconstituted’ tobacco 40 26 —
240399 Other
24039910 Chewing tobacco and snuff 100 65 —
24039990 Other 40 26 —
SECTION V
CHAPTER 25 1. 
The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.
 2. 

((a)) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading No 2802);
((b)) earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading No 2821);
((c)) medicaments or other products of Chapter 30;
((d)) perfumery, cosmetic or toilet preparations (Chapter 33);
((e)) setts, curbstones or flagstones (heading No 6801); mosaic cubes or the like (heading No 6802); roofing, facing or damp course slates (heading No 6803);
((f)) precious or semi-precious stones (heading No 7102 or 7103);
((g)) cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading No 3823; optical elements of sodium chloride or of magnesium oxide (heading No 9001);
((h)) billiard chalks (heading No 9504); or
((ij)) writing or drawing chalks or tailors' chalks (heading No 9609).
 3. Any products classifiable within heading No 2517 and any other heading of the chapter are to be classified within heading No 2517.
 4. Heading No 2530 applies inter alia to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
250100 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; sea water
25010010 Sea water and salt liquors Free Free —
Common salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution
25010031 For chemical transformation (separation of Na from C1) for the manufacture of other products 1 Ecu/1 000 kg/net — —
Other
25010051 Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption 5 Ecu/1 000 kg/net 2,5 Ecu/1 000 kg/net —
Other
25010091 Salt suitable for human consumption 16 Ecu/1 000 kg/net 5,2 Ecu/1 000 kg/net —
25010099 Other 16 Ecu/1 000 kg/net 5,2 Ecu/1 000 kg/net —
25020000 Unroasted iron pyrites Free Free —
2503 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
25031000 Crude or unrefined sulphur Free Free —
25039000 Other 10 3,2 —
2504 Natural graphite
25041000 In powder or in flakes Free Free —
25049000 Other Free Free —
2505 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26
25051000 Silica sands and quartz sands Free Free —
25059000 Other Free Free —
2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
25061000 Quartz 1 Free —
Quartzite
25062100 Crude or roughly trimmed 1 Free —
25062900 Other 1 Free —
250700 Kaolin and other kaolinic clays, whether or not calcined
25070010 Crude Free Free —
25070090 Other Free Free —
2508 Other clays (not including expanded clays of heading No 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths
25081000 Bentonite Free Free —
25082000 Decolorizing earths and fuller's earth Free Free —
25083000 Fire-clay Free Free —
25084000 Other clays Free Free —
25085000 Andalusite, kyanite and sillimanite Free Free —
25086000 Mullite Free Free —
25087000 Chamotte or dinas earths Free Free —
25090000 Chalk Free Free —
2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk
25101000 Unground Free Free —
25102000 Ground Free Free —
2511 Natural barium sulphate (barytes); natural barium carbonate (with erite), whether or not calcined, other than barium oxide of heading No 2816
25111000 Natural barium sulphate (barytes) Free Free —
25112000 Natural barium carbonate (witherite) 3 1 —
25120000 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less Free 0,5 —
2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated
Pumice stone
25131100 Crude or in irregular pieces, including crushed pumice (‘bimskies’) Free Free —
25131900 Other 3 0,9 —
Emery, natural corundum, natural garnet and other natural abrasives
25132100 Crude or in irregular pieces Free Free —
25132900 Other 3 0,9 —
25140000 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Free Free —
2515 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2,5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Marble and travertine
25151100 Crude or roughly trimmed Free Free —
25151200 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape Free Free —
25152000 Ecaussine and other calcareous monumental or building stone; alabaster Free Free —
2516 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
Granite
25161100 Crude or roughly trimmed Free Free —
251612 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
25161210 Of a thickness not exceeding 25 cm 7 3,5 —
25161290 Other Free Free —
Sandstone
25162100 Crude or roughly trimmed Free Free —
251622 Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
25162210 Of a thickness not exceeding 25 cm 7 3,5 —
25162290 Other Free Free —
251690 Other monumental or building stone
25169010 Porphyry, syenite, lava, basalt, gneiss, trachyte and other similar hard rocks, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm 7 3,5 —
Other
25169091 Porphyry and basalt Free Free —
25169099 Other Free Free —
2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No 2515 or 2516, whether or not heat-treated
251710 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
25171010 Pebbles, gravel, shingle and flint Free Free —
25171090 Other Free Free —
25172000 Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517 10 Free Free —
25173000 Tarred macadam Free Free —
Granules, chippings and powder, of stones of heading No 2515 or 2516, whether or not heat-treated
25174100 Of marble Free Free —
25174900 Other Free Free —
2518 Dolomite, whether or not calcined; dolomite, roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite)
25181000 Dolomite not calcined Free Free —
25182000 Calcined dolomite 4 1,8 —
25183000 Agglomerated dolomite (including tarred dolomite) 5 2,2 —
2519 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure
25191000 Natural magnesium carbonate (magnesite) Free Free —
251990 Other
25199010 Magnesium oxide, other than calcined natural magnesium carbonate 9 4,1 —
25199030 Dead-burned (sintered) magnesia Free Free —
25199090 Other Free Free —
2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders
25201000 Gypsum; anhydrite Free Free —
252020 Plasters
25202010 Building Free Free —
25202090 Other Free Free —
25210000 Limestone flux; limestone and other calcareous stone, of a kind used j for the manufacture of lime or cement Free Free —
2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No 2825
25221000 Quicklime 4 3,5 —
25222000 Slaked lime 4 3,5 —
25223000 Hydraulic lime 4 3,5 —
2523 Portland cement, aluminous cement (‘ciment fondu’), slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers
25231000 Cement clinkers 8 3,2 —
Portland cement
25232100 White cement, whether or not artificially coloured 8 3,2 —
25232900 Other 8 3,2 —
25233000 Aluminous cement (‘ ciment fondu’) 8 3,2 —
252390 Other hydraulic cements
25239010 Blast furnace cement 8 3,2 —
25239030 Pozzolanic cement 8 3,2 —
25239090 Other 8 3,2 —
252400 Asbestos
25240010 Crude, in rock form, including concentrates Free Free —
25240030 Fibres, flakes or powder Free Free —
25240090 Other Free Free —
2525 Mica, including splittings; mica waste
25251000 Crude mica and mica rifted into sheets or splittings Free Free —
25252000 Mica powder Free Free —
25253000 Mica waste Free Free —
2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc
25261000 Not crushed, not powdered Free Free —
25262000 Crushed or powdered 3 0,9 —
25270000 Natural cryolite; natural chiolite Free Free —
2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H3BO3 calculated on the dry weight
25281000 Natural sodium borates Free Free —
25289000 Other Free Free —
2529 Feldspar; leucite; nepheline and nepheline syenite; fluorspar
25291000 Feldspar Free Free —
Fluorspar
25292100 Containing by weight 97 % or less of calcium fluoride 3 Free —
25292200 Containing by weight more than 97 % of calcium fluoride 3 Free —
25293000 Leucite; nepheline and nepheline syenite Free Free —
2530 Mineral substances not elsewhere specified or included
25301000 Vermiculite, perlite and chlorites, unexpanded Free Free —
25302000 Kieserite, epsomite (natural magnesium sulphates) Free Free —
25303000 Earth colours Free Free —
25304000 Natural micaceous iron oxides 3 1,8 —
25309000 Other Free Free —
CHAPTER 26 1. 

((a)) slag or similar industrial waste prepared as macadam (heading No 2517);
((b)) natural magnesium carbonate (magnesite), whether or not calcined (heading No 2519);
((c)) basic slag of Chapter 31;
((d)) slag wool, rock wool or similar mineral wools (heading No 6806);
((e)) waste or scrap of precious metal or of metal clad with precious metal (heading No 7112); or
((f)) copper, nickel or cobalt mattes produced by any process of smelting (Section XV).
 2. For the purposes of heading Nos 2601 to 2617, the term ‘ores’ means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading No 2844 or of the metals of Section XIV or XV, even if the are intended for non-metallurgical purposes. Heading Nos 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
 3. Heading No 2620 applies only to ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
2601 Iron ores and concentrates, including roasted iron pyrites
Iron ores and concentrates, other than roasted iron pyrites
26011100 Non-agglomerated (ECSC) Free —
26011200 Agglomerated (ECSC) Free —
26012000 Roasted iron pyrites Free Free —
26020000 Manganese ores and concentrates, including manganiferous iron ores and concentrates with a manganese content of 20 % or more, calculated on the dry weight (ECSC) Free —
26030000 Copper ores and concentrates Free Free —
26040000 Nickel ores and concentrates Free Free —
26050000 Cobalt ores and concentrates Free Free —
26060000 Aluminium ores and concentrates Free Free —
26070000 Lead ores and concentrates Free Free —
26080000 Zinc ores and concentrates Free Free —
26090000 Tin ores and concentrates Free Free —
26100000 Chromium ores and concentrates Free Free —
26110000 Tungsten ores and concentrates Free Free —
2612 Uranium or thorium ores and concentrates
261210 Uranium ores and concentrates
26121010 Uranium ores and pitchblende, and concentrates thereof, with a uranium content of more than 5 % by weight (Euratom) Free Free —
26121090 Other Free Free —
261220 Thorium ores and concentrates
26122010 Monazite; urano-thorianite and other thorium ores and concentrates, with a thorium content of more than 20 % by weight (Euratom) Free Free —
26122090 Other Free Free —
2613 Molybdenum ores and concentrates
26131000 Roasted Free Free —
26139000 Other Free Free —
261400 Titanium ores and concentrates
26140010 Ilmenite and concentrates thereof Free Free —
26140090 Other Free Free —
2615 Niobium, tantalum, vanadium or zirconium ores and concentrates
26151000 Zirconium ores and concentrates Free Free —
261590 Other
26159010 Niobium and tantalum ores and concentrates Free Free —
26159090 Vanadium ores and concentrates Free Free —
2616 Precious metal ores and concentrates
26161000 Silver ores and concentrates Free Free —
26169000 Other Free Free —
2617 Other ores and concentrates
26171000 Antimony ores and concentrates Free Free —
26179000 Other Free Free —
26180000 Granulated slag (slag sand) from the manufacture of iron or steel Free Free —
261900 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
26190010 Blast-furnace dust (ECSC) Free —
Other
26190091 Waste suitable for the recovery of iron or manganese Free Free —
26190093 Slag suitable for the extraction of titanium oxide Free Free —
26190095 Waste suitable for the extraction of vanadium Free Free —
26190099 Other Free Free —
2620 Ash and residues (other than from the manufacture of iron or steel), containing metals or metallic compounds
Containing mainly zinc
26201100 Hard zinc spelter Free Free —
26201900 Other Free Free —
26202000 Containing mainly lead Free Free —
26203000 Containing mainly copper Free Free —
26204000 Containing mainly aluminium Free Free —
26205000 Containing mainly vanadium Free Free —
262090 Other
26209010 Containing mainly nickel Free Free —
26209020 Containing mainly niobium and tantalum Free Free —
26209030 Containing mainly tungsten Free Free —
26209040 Containing mainly tin Free Free —
26209050 Containing mainly molybdenum Free Free —
26209060 Containing mainly titanium Free Free —
26209070 Containing mainly antimony Free Free —
26209080 Containing mainly cobalt Free Free —
26209091 Containing mainly zirconium Free Free —
26209099 Other Free Free —
26210000 Other slag and ash, including seaweed ash (kelp) Free Free —
CHAPTER 27 1. 

((a)) separate chemically defined organic compounds, other than pure methane and propane which are to be classified within heading No 2711;
((b)) medicaments of heading No 3003 or 3004; or
((c)) mixed unsaturated hydrocarbons of heading No 3301, 3302 or 3805.
 2. 
However, the references do not include liquid synthetic polyolefins of which less than 60 % by volume distils at 300 oC, after conversion to 1 013 mbar when a reduced-pressure distillation method is used (Chapter 39).
 1. For the purposes of subheading 2701 11, ‘anthracite’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 14 %.
 2. For the purposes of subheading 2701 12, ‘bituminous coal’ means coal having a volatile matter limit (on a dry, mineral-matter-free basis) exceeding 14% and a calorific value limit (on a moist, mineral-matter-free basis) equal to or greater than 5 833 kcal/kg.
 3. For the purposes of subheadings 2707 10, 2707 20, 2707 30, 2707 40 and 2707 60, the terms ‘benzole’, ‘toluole’, ‘xylole’, ‘naphthalene’ and ‘phenols’ apply to products which contain more than 50 % by weight of benzene, toluene, xylene, naphthalene or phenols, respectively.
 1. 

((a)) ‘light oils’ (subheadings 2710 00 11 to 2710 00 39) means oils and preparations of which 90 % or more by volume (including losses) distils at 210 oC (ASTM D 86 method);
((b)) ‘special spirits’ (subheadings 2710 00 21 and 2710 00 25) means light oils as defined in paragraph (a) above, not containing any anti-knock preparations, and with a difference of not more than 60 oC between the temperatures at which 5 % and 90 % by volume (including losses) distil;
((c)) ‘white spirit’ (subheading 2710 00 21) means special spirits as defined in paragraph (b) above with a flash-point higher than 21 oC by the Abel-Pensky method;
((d)) ‘medium oils’ (subheadings 2710 00 41 to 2710 00 59) means oils and preparations of which less than 90% by volume (including losses) distils at 210 oC and 65 % or more by volume (including losses) distils at 250 oC (ASTM D 86 method);
((e)) ‘heavy oils’ (subheadings 2710 00 61 to 2710 00 99) means oils and preparations of which less than 65 % by volume (including losses) distils at 250 oC by the ASTM D 86 method or of which the distillation percentage at 250 oC cannot be determined by that method;
((f)) ‘gas oils’ (subheadings 2710 00 61 to 2710 00 69) means heavy oils as defined in paragraph (e) above of which 85 % or more by volume (including losses) distils at 350 oC (ASTM D 86 method);
((g)) ‘fuel oils’ (subheadings 2710 00 71 to 2710 00 79) means heavy oils as defined in paragraph (e) above (other than gas oils as defined in paragraph (f) above) which, for a corresponding diluted colour C, have a viscosity V:

— not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1 % by the ASTM D 874 method and the saponification index is less than 4 by the ASTM D 939-54 method,
— exceeding that shown in line II when the pour point is not less than 10 oC by the ASTM D 97 method,
— exceeding that shown in line I but not exceeding that shown in line II when 25 % or more by volume distils at 300 oC by the ASTM D 86 method or, if less than 25 % by volume distils at 300 oC, when the pour point is higher than 10 oC below zero by the ASTM D 97 method. These provisions apply only to oils having a diluted colour C of less than 2.

Colour C 0 0,5 1 1,5 2 2,5 3 3,5 4 4,5 5 5,5 6 6,5 7 7,5and above
Viscosity V I 4 4 4 5,4 9 15,1 25,3 42,4 71,1 119 200 335 562 943 1 580 2 650
II 7 7 7 7 9 15,1 25,3 42,4 71,1 119 200 335 562 943 1 580 2 650
The term ‘viscosity V’ means the kinematic viscosity at 50 oC expressed in 10-6 m2 s-1 by the ASTM D 445 method.
The term ‘diluted colour C’ means the colour of a product, as determined by the ASTM D 1500 method, after one part of such product has been mixed with 99 parts by volume of carbon tetrachloride. The colour must be determined immediately after dilution.
This subheading covers only fuel oils of natural colour.
Subheadings 2710 00 71 to 2710 00 79 do not cover heavy oils defined in paragraph (e) above for which it is not possible to determine the distillation percentage at 250 oC by the ASTM D 86 method (zero shall be deemed to be a percentage), the kinematic viscosity at 50 oC by the ASTM D 445 method or the diluted colour C by the ASTM D 1500 method. Such products fall within subheadings 2710 00 91 to 2710 00 99.
 2. For the purposes of heading No 2712, the expression ‘crude petroleum jelly’ (subheading 2712 10 10) shall be taken to apply to petroleum jelly of a natural colour higher than 4,5 by the ASTM D 1500 method.
 3. 

((a)) with an oil content of 3,5 or higher by the ASTM D 721 method, if their viscosity at 100 oC is lower than 9x 10-6 m2 s-1 by the ASTM D 445 method;
or
((b)) of a natural colour higher than 3 by the ASTM D 1500 method, if their viscosity at 100 oC is 9x 10-6 m2 s-1 or higher by the ASTM D 445 method.
 4. 

((a)) vacuum distillation;
((b)) redistillation by a very thorough fractionation process;
((c)) cracking;
((d)) reforming;
((e)) extraction by means of selective solvents;
((f)) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
((g)) polymerization;
((h)) alkylation;
((ij)) isomerization;
((k)) (in respect of products of subheadings 2710 00 61 to 2710 00 99 only) desulphurization with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
((l)) (in respect of products of heading No 2710 only) deparaffining by a process other than filtering;
((m)) (in respect of products of subheadings 2710 00 61 to 2710 00 99 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 oC with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of subheadings 2710 00 91 to 2710 00 99 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
((n)) (in respect of products of subheadings 2710 00 71 to 2710 00 79 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 oC by the ASTM D 86 method. If 30 % or more by volume, including losses, of such products distils at 300 oC by the ASTM D 86 method, the quantities of products which may be obtained during the atmospheric distillation and which fall within subheadings 2710 00 11 to 2710 00 39 or 2710 00 41 to 2710 00 59 shall be dutiable at the same rates as those provided for under subheading 2710 00 79) according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to products so obtained which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or chemical transformation by a process not being a specific process;
((o)) (in respect of products of subheadings 2710 00 91 to 2710 00 99 only) treatment by means of a high-frequency electrical brush-discharge.

Should any preparatory treatment prior to the abovementioned treatments be necessary by reason of technical requirements, the customs exemption shall apply only to the quantities of the products intended for and actually subjected to such abovementioned treatments; any waste products arising during preparatory treatment shall also be exempt from customs duty.
 5. The quantities of products which may be obtained during chemical transformation, or during preparatory treatment which may be necessary by reason of technical requirements, and which fall within heading Nos or subheadings 2707 10 10, 2707 20 10, 2707 30 10, 2707 50 10, 2710, 2711, 2712 10, 2712 20 00, 2712 90 31 to 2712 90 90, 2713 90, 2901 10 10, 2902 20 10, 2902 30 10 and 2902 44 10 shall be dutiable at the same rates as those provided for in respect of products for other purposes', according to the kind and value of the products used and on the net weight of the products obtained. This rule shall not apply to such products falling within heading Nos 2710, 2711 and 2712 which, within a period of six months and subject to such other conditions as may be determined by the competent authorities, are to undergo a specific process or further chemical transformation.
 6. 

— at least two storage tanks for the basic oils in bulk,
— at least one mixing tank, with power-driven mixing equipment, with or without heating equipment, and with provision for the incorporation of additives, and
— packaging equipment.

These last three requirements concerning plant equipment are also applicable when the mixing is carried out in rented plants or by a subcontractor.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
Coal, whether or not pulverised, but not agglomerated
270111 Anthracite (ECSC)
27011110 Having a volatile matter limit (on a dry, mineral-matter-free basis) not exceeding 10 % Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free —
27011190 Other Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free —
270112 Bituminous coal (ECSC)
27011210 Coking coal Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free —
27011290 Other Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free —
27011900 Other coal (ECSC) Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free —
27012000 Briquettes, ovoids and similar solid fuels manufactured from coal (ECSC) Italy: 1,8 Federal Republic of Germany: 6 DM/1 000 kg/net Other: Free —
2702 Lignite, whether or not agglomerated, excluding jet
27021000 Lignite, whether or not pulverized, but not agglomerated (ECSC) Greece: 5 France: 2,2 Other: Free —
27022000 Agglomerated lignite (ECSC) Greece: 5 Italy: 1,8 France: 2,2 Other: Free —
27030000 Peat (including peat litter), whether or not agglomerated Free Free —
270400 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon
Coke and semi-coke of coal
27040011 For the manufacture of electrodes 3 1,4 —
27040019 Other (ECSC) Italy: 3,8 Other: Free —
27040030 Coke and semi-coke of lignite (ECSC) Italy: 3,8 Other: Free —
27040090 Other 3 1,4 —
27050000 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons Free Free 1 000 m3
27060000 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars Free Free —
2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents
270710 Benzole
27071010 For use as a power or heating fuel 10 5 —
27071090 For other purposes Free Free —
270720 Toluole
27072010 For use as a power or heating fuel 10 5 —
27072090 For other purposes Free Free —
270730 Xylole
27073010 For use as a power or heating fuel 10 5 —
27073090 For other purposes Free Free —
27074000 Naphthalene Free 1,5 —
270750 Other aromatic hydrocarbon mixtures of which 65 % or more by volume (including losses) distils at 250 oC by the ASTM D 86 method
27075010 For use as power or heating fuels 10 5 —
For other purposes
27075091 Solvent naphtha Free Free —
27075099 Other Free Free —
270760 Phenols
27076010 Cresols 3 2,5 —
27076030 Xylenols 3 2,5 —
27076090 Other, including mixtures of phenols 3 2,5 —
Other
27079100 Creosote oils 5 3,5 —
270799 Other
Crude oils
27079911 Crude light oils of which 90 % or more by volume distils at temperatures of up to 200 oC 10 3,2 —
27079919 Other 2 1 —
27079930 Sulphuretted toppings Free Free —
27079950 Basic products 6 3 —
27079970 Anthracene Free Free —
Other
27079991 For the manufacture of the products of heading No 2803 Free 2,9 —
27079999 Other 5 3,5 —
2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars
27081000 Pitch Free Free —
27082000 Pitch coke Free Free —
27090000 Petroleum oils and oils obtained from bituminous minerals, crude Free Free —
271000 Petroleum oils and oils obtained from bituminous minerals, other than; crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations
Light oils
27100011 For undergoing a specific process 14 7 —
27100015 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 11 14 7 —
For other purposes
Special spirits
27100021 White spirit 14 7 —
27100025 Other 14 7 —
Other
Motor spirit
27100031 Aviation spirit 14 7 —
Other, with a lead content
27100033 Not exceeding 0,013 g/1 14 7 —
27100035 Exceeding 0.013 g/l 14 7 —
27100037 Spirit type jet fuel 14 7 —
27100039 Other light oils 14 7 —
Medium oils
27100041 For undergoing a specific process 14 7 —
27100045 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 41 14 7 —
For other purposes
Kerosene
27100051 Jet fuel 14 7 —
27100055 Other 14 7 —
27100059 Other 14 7 —
Heavy oils
Gas oils
27100061 For undergoing a specific process 10 5 —
27100065 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 61 10 5 —
27100069 For other purposes 10 5 —
Fuel oils
27100071 For undergoing a specific process 10 5 —
27100075 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 71 10 5 —
27100079 For other purposes 10 5 —
Lubricating oils; other oils
27100091 For undergoing a specific process 12 6 —
27100093 For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 00 91 12 6 —
27100095 To be mixed in accordance with the terms of additional note 6 (CN) to this chapter 12 6 —
27100099 For other purposes 12 6 —
2711 Petroleum gases and other gaseous hydrocarbons
Liquefied
27111100 Natural gas 3,5 1,5 —
271112 Propane
Propane of a purity not less than 99 %
27111211 For use as a power or heating fuel 25 16 —
27111219 For other purposes Free Free —
Other
27111291 For undergoing a specific process 3,5 1,5 —
27111293 For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91 3,5 1,5 —
27111299 For other purposes 3,5 1,5 —
271113 Butanes
27111310 For undergoing a specific process 3,5 1,5 —
27111330 For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10 3,5 1,5 —
27111390 For other purposes 3,5 1,5 —
27111400 Ethylene, propylene, butylene and butadiene 3,5 1,5 —
27111900 Other 3,5 1,5 —
In gaseous state
27112100 Natural gas 3,5 1,5 —
27112900 Other 3,5 1,5 —
2712 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
271210 Petroleum jelly
27121010 Crude 2,5 1,8 —
27121090 Other 10 4,9 —
27122000 Paraffin wax containing by weight less than 0,75 % of oil 10 4,4 —
271290 Other
Ozokerite, lignite wax or peat wax (natural products)
27129011 Crude 3 1,5 —
27129019 Other 10 3,8 —
Other
Crude
27129031 For undergoing a specific process 2,5 1,8 —
27129033 For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31 2,5 1,8 —
27129039 For other purposes 2,5 1,8 —
27129090 Other 10 4,4 —
2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
Petroleum coke
27131100 Not calcined Free Free —
27131200 Calcined Free Free —
27132000 Petroleum bitumen Free Free —
271390 Other residues of petroleum oils or of oils obtained from bituminous minerals
27139010 For the manufacture of the products of heading No 2803 Free 1,8 —
27139090 Other 4 1,8 —
2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
27141000 Bituminous or oil shale and tar sands Free Free —
27149000 Other Free Free —
27150000 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs) 0,9  —
27160000 Electrical energy Free Free 1 000 kWh
SECTION VI 1. 
((a)) Goods (other than radioactive ores) answering to a description in heading No 2844 or 2845 are to be classified within those headings and within no other heading of the nomenclature.
((b)) Subject to paragraph (a) above, goods answering to a description in heading No 2843 or 2846 are to be classified within those headings and within no other heading of this section.
 2. Subject to note 1 above, goods classifiable within heading No 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified within those headings and within no other heading of the nomenclature.
 3. 

((a)) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
((b)) presented together; and
((c)) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.

CHAPTER 28 1. 

((a)) separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
((b)) the products mentioned in (a) above dissolved in water;
((c)) the products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
((d)) the products mentioned in (a), (b) or (c) above with an added stabilizer necessary for their preservation or transport;
((e)) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use.
 2. 

((a)) oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading No 2811);
((b)) halide oxides of carbon (heading No 2812);
((c)) carbon disulphide (heading No 2813);
((d)) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No 2842);
((e)) hydrogen peroxide, solidified with urea (heading No 2847), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metallic derivatives (heading No 2851) other than calcium cyanamide, whether or not pure (Chapter 31).
 3. 

((a)) sodium chloride or magnesium oxide, whether or not pure, or other products of Section V;
((b)) organo-inorganic compounds other than those mentioned in note 2 above;
((c)) products mentioned in note 2, 3, 4 or 5 to Chapter 31;
((d)) inorganic products of a kind used as luminophores, of heading No 3206;
((e)) artificial graphite (heading No 3801); products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3823; cultured crystals (other than optical elements) weighing not less than 2,5 g each, of the halides of the alkali or alkaline-earth metals, of heading No 3823;
((f)) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (heading Nos 7102 to 7105), or precious metals or precious metal alloys of Chapter 71;
((g)) the metals, whether or not pure, or metal alloys of Section XV; or
((h)) optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading No 9001).
 4. Chemically defined complex acids consisting of a non-metal acid of sub-chapter II and a metallic acid of sub-chapter IV are to be classified in heading No 2811.
 5. 
Except where the context otherwise requires, double or complex salts are to be classified in heading No 2842.
 6. 

((a)) technetium (atomic No 43), promethium (atomic No 61), polonium (atomic No 84) and all elements with an atomic number greater than 84;
((b)) natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections XIV and XV), whether or not mixed together;
((c)) compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
((d)) alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 0,002 µCi/g;
((e)) spent (irradiated) fuel elements (cartridges) of nuclear reactors;
((f)) radioactive residues whether or not usable.

The term ‘isotopes’, for the purposes of this note and of the wording of heading Nos 2844 and 2845, refers to:


— individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
— mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
 7. Heading No 2848 includes copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus.
 8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified within this chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall within heading No 3818.
 1. Unless provided otherwise, the salts specified in subheadings include acid salts and basic salts.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
CHAPTER 29 1. 

((a)) separate chemically defined organic compounds, whether or not containing impurities;
((b)) mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
((c)) the products of heading Nos 2936 to 2939 or the sugar ethers and sugar esters, and their salts, of heading No 2940, or the products of heading No 2941, whether or not chemically defined;
((d)) the products mentioned in (a), (b) or (c) above dissolved in water;
((e)) the products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for a specific use rather than for general use;
((f)) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabilizer necessary for their preservation or transport;
((g)) the products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for a specific use rather than for general use;
((h)) the following products, diluted to standard strengths, for the production of azo dyes: diazonium salts, couplers used for these salts and diazotizable amines and their salts.
 2. 

((a)) goods of heading No 1504 or glycerol (heading No 1520);
((b)) ethyl alcohol (heading No 2207 or 2208);
((c)) methane or propane (heading No 2711);
((d)) the compounds of carbon mentioned in note 2 to Chapter 28;
((e)) urea (heading No 3102 or 3105):
((f)) colouring matter of vegetable or animal origin (heading No 3203), synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading No 3204) or dyes or other colouring matter put up in forms or packings for retail sale (heading No 3212);
((g)) enzymes (heading No 3507);
((h)) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading No 3606);
((ij)) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No 3813; ink removers put up in packings for retail sale, of heading No 3823; or
((k)) optical elements, for example, of ethylenediamine tartrate (heading No 9001).
 3. Goods which could be included in two or more of the headings of this chapter are to be classified in that one of those headings which occurs last in numerical order.
 4. 
Nitro or nitroso groups are not to be taken as ‘nitrogen-functions’ for the purposes of heading No 2929.

For the purposes of heading Nos 2911, 2912, 2914, 2918 and 2922, ‘oxygen-function’ is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in heading Nos 2905 to 2920.
 5. 
((a)) The esters of acid-function organic compounds of sub-chapters I to VII with organic compounds of these sub-chapters are to be classified with that compound which is classified within the heading which occurs last in numerical order in these sub-chapters.
((b)) Esters of ethyl alcohol or glycerol with acid-function organic compounds of sub-chapters I to VII are to be classified within the same heading as the corresponding acid-function compounds.
((c)) Subject to note 1 to Section VI and note 2 to Chapter 28:

((1)) inorganic salts of organic compounds such as acid-, phenol- or enol-function compounds or organic bases, of sub-chapters I to X or heading No 2942, are to be classified within the heading appropriate to the organic compound; and
((2)) salts formed between organic compounds of sub-chapters I to X or heading No 2942 are to be classified within the heading appropriate to the base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the chapter.
((d)) Metal alcoholates are to be classified within the same heading as the corresponding alcohols except in the case of ethanol and glycerol (heading No 2905).
((e)) Halides of carboxylic acids are to be classified within the same heading as the corresponding acids.
 6. 
Heading No 2930 (organo-sulphur compounds) and heading No 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives).
 7. 
These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclizing function or functions here listed.
 1. Within any one heading of this chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named ‘other’ in the series of subheadings concerned.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
CHAPTER 30 1. 

((a)) foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);
((b)) plasters specially calcined or finely ground for use in dentistry (heading No 2520);
((c)) aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading No 3301);
((d)) preparations of heading Nos 3303 to 3307, even if they have therapeutic or prophylactic properties;
((e)) soap or other products of heading No 3401 containing added medicaments;
((f)) preparations with a basis of plaster for use in dentistry (heading No 3407); or
((g)) blood albumin not prepared for therapeutic or prophylactic uses (heading No 3502).
 2. 

((a)) as unmixed products:

((1)) unmixed products dissolved in water;
((2)) all goods of Chapter 28 or 29; and
((3)) simple vegetable extracts of heading No 1302, merely standardized or dissolved in any solvent;
((b)) as products which have been mixed:

((1)) colloidal solutions and suspensions (other than colloidal sulphur);
((2)) vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
((3)) salts and concentrates obtained by evaporating natural mineral waters.
 3. 

((a)) sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure;
((b)) sterile laminaria and sterile laminaria tents;
((c)) sterile absorbable surgical or dental haemostatics;
((d)) opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
((e)) blood-grouping reagents;
((f)) dental cements and other dental fillings; bone reconstruction cements;
((g)) first-aid boxes and kits; and
((h)) chemical contraceptive preparations based on hormones or spermicides.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
3001 Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included
300110 Glands and other organs, dried, whether or not powdered
30011010 Powdered 10 5,3 —
30011090 Other 8 4,6 —
300120 Extracts of glands or other organs or of their secretions
30012010 Of human origin Free 5,7 —
30012090 Other 11 5,7 —
300190 Other
30019010 Of human origin Free 5,7 —
Other
30019091 Heparin and its salts 20 12 —
30019099 Other 11 5,7 —
3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products
300210 Antisera and other blood fractions
30021010 Antisera 15 6 —
Other blood fractions
30021091 Haemoglobin, blood globulins and serum globulins 12 5,3 —
Other
30021095 Of human origin Free 5,7 —
30021099 Other 11 5,7 —
30022000 Vaccines for human medicine 15 6 —
Vaccines for veterinary medicine
30023100 Vaccines against foot-and-mouth disease 15 6 —
30023900 Other 15 6 —
300290 Other
30029010 Human blood Free 5,7 —
30029030 Animal blood prepared for therapeutic, prophylactic or diagnostic uses 11 5,7 —
30029050 Cultures of micro-organisms 17 7 —
30029090 Other 14 6,6 —
3003 Medicaments (excluding goods of heading No 3002, 3005 or 3006) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale
30031000 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives 17 6,3 —
30032000 Containing other antibiotics 15 5,2 —
Containing hormones or other products of heading No 2937 but not containing antibiotics
30033100 Containing insulin 15 5,2 —
30033900 Other 15 5,2 —
30034000 Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No 2937 or antibiotics 15 5,2 —
300390 Other
30039010 Containing iodine or iodine compounds 29 8,9 —
30039090 Other 15 5,2 —
3004 Medicaments (excluding goods of heading No 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale
300410 Containing penicillins or derivatives thereof, with a penicillanic acidcture, or streptomycins or their derivatives
30041010 Containing, as active substances, only penicillins or derivatives thereof with a penicillanic acid structure 17 6,3 —
30041090 Other 17 6,3 —
300420 Containing other antibiotics
30042010 Put up in forms or in packings of a kind sold by retail 20 6,3 —
30042090 Other 15 5,2 —
Containing hormones or other products of heading No 2937 but not containing antibiotics
300431 Containing insulin
30043110 Put up in forms or in packings of a kind sold by retail 20 6,3 —
30043190 Other 15 5,2 —
300432 Containing adrenal cortical hormones
30043210 Put up in forms or in packings of a kind sold by retail 20 6,3 —
30043290 Other 15 5,2 —
300439 Other
30043910 Put up in forms or in packings of a kind sold by retail 20 6,3 —
30043990 Other 15 5,2 —
300440 Containing alkaloids or derivatives thereof but not containing hormones, other products of heading No 2937 or antibiotics
30044010 Put up in forms or in packings of a kind sold by retail 20 6,3 —
30044090 Other 15 5,2 —
300450 Other medicaments containing vitamins or other products of heading No 2936
30045010 Put up in forms or in packings of a kind sold by retail 20 6,3 —
30045090 Other 15 5,2 —
300490 Other
Put up in forms or in packings of a kind sold by retail
30049011 Containing iodine or iodine compounds 34 9,6 —
30049019 Other 20 6,3 —
Other
30049091 Containing iodine or iodine compounds 29 8,9 —
30049099 Other 15 5,2 —
3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
30051000 Adhesive dressings and other articles having an adhesive layer 17 6,6 —
300590 Other
Wadding and articles of wadding
30059011 Of viscose or of absorbent cotton 17 6,6 —
30059019 Other 17 6,6 —
Other
Of textile materials
30059031 Gauze and articles of gauze 17 6,6 —
Other
30059051 Of nonwovens fabrics 17 6,6 —
30059055 Other 17 6,6 —
30059099 Other 17 6,6 —
3006 Pharmaceutical goods specified in note 3 to this chapter
300610 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
30061010 Sterile surgical catgut 15 6,9 —
30061090 Other 15 6,9 —
30062000 Blood-grouping reagents 15 6,9 —
30063000 Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient 15 6,9 —
30064000 Dental cements and other dental fillings; bone reconstruction cements 15 6,9 —
30065000 First-aid boxes and kits 15 6,9 —
300660 Chemical contraceptive preparations based on hormones or spermicides
Based on hormones
30066011 Put up in forms or in packings of a kind sold by retail 20 6,3 —
30066019 Other 15 5,2 —
30066090 Based on spermicides 18 7,6 —
CHAPTER 31 1. 

((a)) animal blood of heading No 0511;
((b)) separate chemically defined compounds (other than those answering to the descriptions in note 2 (A), 3 (A), 4 (A) or 5 below); or
((c)) cultured potassium chloride crystals (other than optical elements) weighing not less than 2,5 g each, of heading No 3823; optical elements of potassium chloride (heading No 9001).
 2. 

((A)) goods which answer to one or other of the descriptions given below:

((i)) sodium nitrate, whether or not pure;
((ii)) ammonium nitrate, whether or not pure;
((iii)) double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
((iv)) ammonium sulphate, whether or not pure;
((v)) double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate;
((vi)) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;
((vii)) calcium cyanamide, whether or not pure or treated with oil;
((viii)) urea, whether or not pure.
((B)) fertilizers consisting of any of the goods described in (A) above mixed together.
((C)) fertilizers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilizing substances.
((D)) liquid fertilizers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.
 3. 

((A)) goods which answer to one or other of the descriptions given below:

((i)) basic slag;
((ii)) natural phosphates of heading No 2510, calcined or further heat-treated than for the removal of impurities;
((iii)) superphosphates (single, double or triple);
((iv)) calcium hydrogenorthophosphate containing not less than 0,2 % by weight of fluorine calculated on the dry anhydrous product.
((B)) fertilizers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.
((C)) fertilizers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilizing substances.
 4. 

((A)) goods which answer to one or other of the descriptions given below:

((i)) crude natural potassium salts (for example, carnallite, kainite and sylvite);
((ii)) potassium chloride, whether or not pure, except as provided in note 1 (c) above;
((iii)) potassium sulphate, whether or not pure;
((iv)) magnesium potassium sulphate, whether or not pure.
((B)) fertilizers consisting of any of the goods described in (A) above mixed together.
 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified within heading No 3105.
 6. For the purposes of heading No 3105, the term ‘other fertilizers’ applies only to products of a kind used as fertilizers and containing, as an essential constituent, at least one of the fertilizing elements nitrogen, phosphorus or potassium.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
31010000 Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilizers produced by the mixing or chemical treatment of animal or vegetable products Free Free —
3102 Mineral or chemical fertilizers, nitrogenous
310210 Urea, whether or not in aqueous solution
31021010 Urea containing more than 45 % by weight of nitrogen on the dry anhydrous product 16 11 kg N
Other
31021091 In aqueous solution 10 8 kg N
31021099 Other 10 8 kg N
Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate
31022100 Ammonium sulphate 10 8 kg N
310229 Other
31022910 Ammonium sulphate-nitrate 10 8 kg N
31022990 Other 10 8 kg N
310230 Ammonium nitrate, whether or not in aqueous solution
31023010 In aqueous solution 10 8 kg N
31023090 Other 10 8 kg N
310240 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilizing substances
31024010 With a nitrogen content not exceeding 28 % by weight 10 8 kg N
31024090 With a nitrogen content exceeding 28 % by weight 10 8 kg N
310250 Sodium nitrate
31025010 Natural sodium nitrate Free Free —
31025090 Other 10 8 kg N
31026000 Double salts and mixtures of calcium nitrate and ammonium nitrate 10 8 kg N
31027000 Calcium cyanamide 10 8 kg N
31028000 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution 10 8 kg N
31029000 Other, including mixtures not specified in the foregoing subheadings 10 8 kg N
3103 Mineral or chemical fertilizers, phosphatic
31031000 Superphosphates 6 4,8 kg P2O5
31032000 Basic slag Free Free kg P2O5
31039000 Other Free Free kg P2O5
3104 Mineral or chemical fertilizers, potassic
31041000 Carnallite, sylvite and other crude natural potassium salts Free Free kg K2O
310420 Potassium chloride
31042010 With a K2O content, by weight, not exceeding 40 % on the dry anhydrous product Free Free kg K2O
31042050 With a K2O content, by weight, exceeding 40 % but not exceeding 62 % on the dry anhydrous product Free Free kg K2O
31042090 With a K2O content, by weight, exceeding 62 % on the dry anhydrous product Free Free kg K2O
31043000 Potassium sulphate Free Free kg K2O
31049000 Other Free Free kg K2O
3105 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg
31051000 Goods of this chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg 11 8,8 —
310520 Mineral or chemical fertilizers containing the three fertilizing elements nitrogen, phosphorus and potassium
31052010 With a nitrogen content exceeding 10 % by weight on the dry anhydrous product 7 6,6 —
31052090 Other 7 6,6 —
31053000 Diammonium hydrogenorthophosphate (diammonium phosphate) 7 6,6 —
31054000 Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) 7 6,6 —
Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus
31055100 Containing nitrates and phosphates 7 6,6 —
31055900 Other 10 8 —
310560 Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium
31056010 Potassic superphosphates 4 3,2 —
31056090 Other 4 3,2 —
310590 Other
31059010 Natural potassic sodium nitrate, consisting of a natural mixture of sodium nitrate and potassium nitrate (the proportion of potassium nitrate may be as high as 44 %), of a total nitrogen content not exceeding 16,3 % by weight on the dry anhydrous product 10 Free —
Other
31059091 With a nitrogen content exceeding 10 % by weight on the dry anhydrous product 10 8 —
31059099 Other 4 3,2 —
CHAPTER 32 1. 

((a)) separate chemically defined elements or compounds (except those of heading No 3203 or 3204, inorganic products of a kind used as luminophores (heading No 3206), glass obtained from fused quartz or other fused silica in the forms provided for in heading No 3207, and also dyes and other colouring matter put up in forms or packings for retail sale of heading No 3212);
((b)) tannates or other tannin derivatives of products of heading Nos 2936 to 2939, 2941 or 3501 to 3504; or
((c)) mastics of asphalt or other bituminous mastics (heading No 2715).
 2. Heading No 3204 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
 3. Heading Nos 3203 to 3206 apply also to preparations based on colouring matter (including, in the case of heading No 3206, colouring pigments of heading No 2530 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading No 3212), or to other preparations of heading Nos 3207, 3208, 3209, 3210, 3212, 3213 and 3215.
 4. Heading No 3208 includes solutions (other than collodions) consisting of any of the products specified in heading Nos 3901 to 3913 in volatile organic solvents when the weight of the solvent exceeds 50 % of the weight of the solution.
 5. The expression ‘colouring matter’ in this chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
 6. 

((a)) metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
((b)) metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
3201 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives
32011000 Quebracho extract Free Free —
32012000 Wattle extract 10 9 —
32013000 Oak or chestnut extract 9 5,8 —
320190 Other
32019010 Sumach extract, vallonia extract 9 5,8 —
32019090 Other 9 5,3 —
3202 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning
32021000 Synthetic organic tanning substances 10 5,3 —
32029000 Other 10 5,3 —
320300 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in note 3 to this chapter based on colouring matter of vegetable or animal origin
Colouring matter of vegetable origin and preparations based thereon
32030011 Black cutch (Acacia catechu) Free Free —
32030019 Other 9 4,1 —
32030090 Colouring matter of animal origin and preparations based thereon 10 5,3 —
3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in note 3 to this chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined
Synthetic organic colouring matter and preparations based thereon as specified in note 3 to this chapter
32041100 Disperse dyes and preparations based thereon 17 10 —
32041200 Acid dyes, whether or not premetallized, and preparations based thereon; mordant dyes and preparations based thereon 17 10 —
32041300 Basic dyes and preparations based thereon 17 10 —
32041400 Direct dyes and preparations based thereon 17 10 —
32041500 Vat dyes (including those usable in that state as pigments) and preparations based thereon 17 10 —
32041600 Reactive dyes and preparations based thereon 17 10 —
32041700 Pigments and preparations based thereon 17 10 —
32041900 Other, including mixtures of colouring matter of two or more of the subheadings 3204 11 to 3204 19 17 10 —
32042000 Synthetic organic products of a kind used as fluorescent brightening agents. 17 6 —
32049000 Other 19 10 —
32050000 Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes 16 10 —
3206 Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading No 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined
320610 Pigments and preparations based on titanium dioxide
32061010 Containing not less than 80 % by weight of titanium dioxide 15 6 —
32061090 Other 16 6,9 —
320620 Pigments and preparations based on chromium compounds
32062010 Containing not less than 85 % by weight of lead chromates 15 6,9 —
32062090 Other 15 6,9 —
32063000 Pigments and preparations based on cadmium compounds 15 6,9 —
Other colouring matter and other preparations
32064100 Ultramarine and preparations based thereon 15 6,9 —
32064200 Lithopone and other pigments and preparations based on zinc sulphide 15 6,9 —
32064300 Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) 15 6,9 —
320649 Other
32064910 Magnetite Free 4,9 —
32064990 Other 15 6,9 —
32065000 Inorganic products of a kind used as luminophores 12 5,3 —
3207 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes
320710 Prepared pigments, prepared opacifiers, prepared colours and similar preparations
32071010 Containing precious metals or compounds thereof 15 6,9 —
32071090 Other 15 6,9 —
320720 Vitrifiable enamels and glazes, engobes (slips) and similar preparations
32072010 Engobes (slips) 13 5,3 —
32072090 Other 16 6,3 —
32073000 Liquid lustres and similar preparations 13 5,3 —
320740 Glass frit and other glass, in the form of powder, granules or flakes
32074010 Glass of the variety known as ‘enamel’ glass 8 3,7 —
32074090 Other 8 3,7 —
3208 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in note 4 to this chapter
320810 Based on polyesters
32081010 Solutions as defined in note 4 to this chapter 19 10 —
32081090 Other 19 10 —
320820 Based on acrylic or vinyl polymers
32082010 Solutions as defined in note 4 to this chapter 19 10 —
32082090 Other 19 10 —
320890 Other
32089010 Solutions as defined in note 4 to this chapter 19 10 —
Other
32089091 Based on synthetic polymers 19 10 —
32089099 Based on chemically modified natural polymers 19 10 —
3209 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium
32091000 Based on acrylic or vinyl polymers 19 10 —
32099000 Other 19 10 —
321000 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather
32100010 Oil paints and varnishes (including enamels and lacquers) 19 10 —
32100090 Other 19 10 —
32110000 Prepared driers 17 6,6 —
3212 Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale
321210 Stamping foils
32121010 With a basis of base metal 17 6,6 —
32121090 Other 17 6,6 —
321290 Other
Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels)
32129010 Pearl essence 16 7,1 —
Other
32129031 With a basis of aluminium powder 19 10 —
32129039 Other 19 10 —
32129090 Dyes and other colouring matter put up in forms or packings for retail sale 16 7,1 —
3213 Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings
32131000 Colours in sets 22 7,6 —
32139000 Other 22 7,6 —
3214 Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like
321410 Mastics; painters' fillings
32141010 Mastics 11 5 —
32141090 Painters' fillings 11 5 —
32149000 Other 11 5 —
3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid
Printing ink
32151100 Black 18 6,6 —
32151900 Other 18 6,6 —
321590 Other
32159010 Writing or drawing ink 15 6,9 —
32159030 Copying and hectographic inks; inks for duplicating machines and for impregnating ink pads or ribbons 16 7,1 —
32159090 Other 16 7,1 —
CHAPTER 33 1. 

((a)) compound alcoholic preparations of a kind used for the manufacture of beverages, of heading No 2208;
((b)) soap or other products of heading No 3401; or
((c)) gum, wood or sulphate turpentine or other products of heading No 3805.
 2. Heading Nos 3303 to 3307 apply inter alia to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
 3. The expression ‘perfumery, cosmetic or toilet preparations’ in heading No 3307 applies inter alia to the following products: scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
Essential oils of citrus fruit
330111 Of bergamot
33011110 Not deterpenated 12 11 —
33011190 Deterpenated 12 6,9 —
330112 Of orange
33011210 Not deterpenated 12 11 —
33011290 Deterpenated 12 6,9 —
330113 Of lemon
33011310 Not deterpenated 12 11 —
33011390 Deterpenated 12 6,9 —
330114 Of lime
33011410 Not deterpenated 12 11 —
33011490 Deterpenated 12 6,9 —
330119 Other
33011910 Not deterpenated 12 11 —
33011990 Deterpenated 12 6,9 —
Essential oils other than those of citrus fruit
330121 Of geranium
33012110 Not deterpenated 5 2,7 —
33012190 Deterpenated 10 4,6 —
330122 Of jasmin
33012210 Not deterpenated Free Free —
33012290 Deterpenated 10 4,6 —
330123 Of lavender or of lavandin
33012310 Not deterpenated Free Free —
33012390 Deterpenated 10 4,6 —
330124 Of peppermint (Mentha piperita)
33012410 Not deterpenated Free Free —
33012490 Deterpenated 10 4,6 —
330125 Of other mints
33012510 Not deterpenated Free Free —
33012590 Deterpenated 10 4,6 —
330126 Of vetiver
33012610 Not deterpenated Free Free —
33012690 Deterpenated 10 4,6 —
330129 Other
Of clove, niaouli and ylang-ylang
33012911 Not deterpenated 5 2,7 —
33012931 Deterpenated 10 4,6 —
Other
Not deterpenated
33012951 Of citronella Free Free —
33012953 Of eucalyptus Free Free —
33012955 Of rose Free Free —
33012957 Of pine needle Free Free —
33012959 Other Free Free —
33012991 Deterpenated 10 4,6 —
33013000 Resinoids 7 4,1 —
330190 Other
33019010 Terpenic by-products of the deterpenation of essential oils 10 4,6 —
33019090 Other 12 6 —
3302 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry
33021000 Of a kind used in the food or drink industries 10 5,3 —
33029000 Other 10 5,3 —
330300 Perfumes and toilet waters
33030010 Perfumes 18 6,6 —
33030090 Toilet waters 18 6,6 —
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
33041000 Lip make-up preparations 18 6,6 —
33042000 Eye make-up preparations 18 6,6 —
33043000 Manicure or pedicure preparations 18 6,6 —
Other
33049100 Powders, whether or not compressed 18 6,6 —
330499 Other
33049910 Creams, emulsions and oils 18 6,6 —
33049990 Other 18 6,6 —
3305 Preparations for use on the hair
33051000 Shampoos 18 6,6 —
33052000 Preparations for permanent waving or straightening 18 6,6 —
33053000 Hair lacquers 18 6,6 —
330590 Other
33059010 Hair lotions 18 6,6 —
33059090 Other 18 6,6 —
3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders
33061000 Dentifrices 18 6,6 —
33069000 Other 18 6,6 —
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 deodorizers, whether or not perfumed or having disinfectant properties
33071000 Pre-shave, shaving or after-shave preparations 18 6,6 —
33072000 Personal deodorants and antiperspirants 18 6,6 —
33073000 Perfumed bath salts and other bath preparations 18 6,6 —
Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites
33074100 ‘Agarbatti’ and other odoriferous preparations which operate by burning. 18 6,6 —
33074900 Other 18 6,6 —
33079000 Other 18 6,6 —
CHAPTER 34 1. 

((a)) edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading No 1517);
((b)) separate chemically defined compounds; or
((c)) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading No 3305, 3306 or 3307).
 2. For the purposes of heading No 3401, the expression ‘soap’ applies only to soap soluble in water. Soap and the other products of heading No 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified within heading No 3401 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified within heading No 3405 as ‘scouring powders and similar preparations’.
 3. 

((a)) give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
((b)) reduce the surface tension of water to 4,5 x 10-2 N/m (45 dyn/cm) or less.
 4. In heading No 3403 the expression ‘petroleum oils and oils obtained from bituminous minerals’ applies to the products defined in note 2 to Chapter 27.
 5. 

((A)) chemically produced organic products of a waxy character, whether or not water-soluble;
((B)) products obtained by mixing different waxes;
((C)) products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:


((a)) products of heading No 1516, 1519 or 3402, even if having a waxy character;
((b)) unmixed animal waxes or unmixed vegetable waxes, whether or not coloured, of heading No 1521;
((c)) mineral waxes or similar products of heading No 2712, whether or not intermixed or merely coloured; or
((d)) waxes mixed with, dispersed in or dissolved in a liquid medium (heading Nos 3405, 3809, etc.).

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
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; 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, and paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent
34011100 For toilet use (including medicated products) 19 6,9 —
34011900 Other 19 6,9 —
340120 Soap in other forms
34012010 Flakes, wafers, granules or powders 19 6,9 —
34012090 Other 19 6,9 —
3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No 3401
Organic surface-active agents, whether or not put up for retail sale
34021100 Anionic 17 6,9 —
34021200 Cationic 17 6,9 —
34021300 Non-ionic 17 6,9 —
34021900 Other 17 6,9 —
340220 Preparations put up for retail sale
34022010 Surface-active preparations 17 6,9 —
34022090 Washing preparations and cleaning preparations 17 6,9 —
340290 Other
34029010 Surface-active preparations 17 6,9 —
34029090 Washing preparations and cleaning preparations 17 6,9 —
3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals
Containing petroleum oils or oils obtained from bituminous minerals
34031100 Preparations for the treatment of textile materials, leather, furskins or other materials 10 4,6 —
340319 Other
34031910 Containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals but not as the basic constituent. 18 7,6 —
Other
34031991 Preparations for lubricating machines, appliances and vehicles 10 4,6 —
34031999 Other 10 4,6 —
Other
34039100 Preparations for the treatment of textile materials, leather, furskins or other materials 10 4,6 —
340399 Other
34039910 Preparations for lubricating machines, appliances and vehicles 10 4,6 —
34039990 Other 10 4,6 —
3404 Artificial waxes and prepared waxes
34041000 Of chemically modified lignite 12 5,3 —
34042000 Of polyethylene glycol 12 5,3 —
340490 Other
34049010 Prepared waxes, including sealing waxes 12 5,3 —
34049090 Other 12 5,3 —
3405 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No 3404
34051000 Polishes, creams and similar preparations, for footwear or leather 15 6 —
34052000 Polishes, creams and similar preparations, for the maintenance of wooden furniture, floors or other woodwork 15 6 —
34053000 Polishes and similar preparations for coachwork, other than metal polishes. 15 6 —
34054000 Scouring pastes and powders and other scouring preparations 15 6 —
340590 Other
34059010 Metal polishes 15 6 —
34059090 Other 15 6 —
340600 Candles, tapers and the like
Candles
34060011 Plain, not perfumed 16 7,1 —
34060019 Other 16 7,1 —
34060090 Other 16 7,1 —
34070000 Modelling pastes, including those put up for children's amusement; preparations known as ‘dental wax’ or as ‘dental impression compounds’, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate) 16 6,9 —
CHAPTER 35 1. 

((a)) yeasts (heading No 2102);
((b)) blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
((c)) enzymatic preparations for pre-tanning (heading No 3202);
((d)) enzymatic soaking or washing preparations and other products of Chapter 34;
((e)) hardened proteins (heading No 3913); or
((f)) gelatin products of the printing industry (Chapter 49).
 2. 
Such products with a reducing sugar content exceeding 10 % fall within heading No 1702.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
3501 Casein, caseinates and other casein derivatives; casein glues
350110 Casein
35011010 For the manufacture of regenerated textile fibres 2 2 —
35011050 For industrial uses other than the manufacture of foodstuffs or fodder 6 5 —
35011090 Other 14 — —
350190 Other
35019010 Casein glues 13 — —
35019090 Other 10 10 —
3502 Albumins, albuminates and other albumin derivatives
350210 Egg albumin
35021010 Unfit, or to be rendered unfit, for human consumption Free Free —
Other
35021091 Dried (for example, in sheets, scales, flakes, powder) 10 — —
35021099 Other 10 — —
350290 Other
Albumins, other than egg albumin
35029010 Unfit, or to be rendered unfit, for human consumption Free Free —
Other
Milk albumin (lactalbumin)
35029051 Dried (for example, in sheets, scales, flakes, powder) 10 — —
35029059 Other 10 — —
35029070 Other 10 — —
35029090 Albuminates and other albumin derivatives 12 12 —
350300 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading No 3501
35030010 Gelatin and derivatives thereof 15 12 —
35030050 Bone glues 15 12 —
35030090 Other glues 15 12 —
35040000 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed 12 5,3 —
3505 Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches
350510 Dextrins and other modified starches
35051010 Dextrins 23,9 + MOB 14 + MOB —
Other modified starches
35051050 Starches, esterified or etherified 20 12 -
35051090 Other 23,9 + MOB 14 + MOB —
350520 Glues
35052010 Containing, by weight, less than 25 % of starches or dextrins or other modified starches 16,3 + MOB 13 + MOB MAX 18 —
35052030 Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches 16,3 + MOB 13 + MOB MAX 18 —
35052050 Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches 16,3 + MOB 13 + MOB MAX 18 —
35052090 Containing by weight 80 % or more of starches or dextrins or other modified starches 16,3 + MOB 13 + MOB MAX 18 —
3506 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
350610 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg
35061010 Cellulose based glues 19 7,8 —
35061090 Other 19 7,8 —
Other
35069100 Adhesives based on rubber or plastics (including artificial resins) 16 7,1 —
350699 Other
35069910 Based on natural resins 16 7 —
35069990 Other 16 7 —
3507 Enzymes; prepared enzymes not elsewhere specified or included
35071000 Rennet and concentrates thereof 13 6,3 —
35079000 Other 13 6,3 —
CHAPTER 36 1. This chapter does not cover separate chemically defined compounds other than those described in note 2 (a) or (b) below.
 2. 

((a)) metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
((b)) liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3; and
((c)) resin torches, firelighters and the like.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
36010000 Propellent powders 11 5,7 —
36020000 Prepared explosives, other than propellent powders 16 7,1 —
360300 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators
36030010 Safety fuses; detonating fuses 15 6 —
36030090 Other 24 8,7 —
3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles
36041000 Fireworks 18 6,6 —
36049000 Other 18 6,6 —
36050000 Matches, other than pyrotechnic articles of heading No 3604 14 10 —
3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter
36061000 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 19 7,8 —
360690 Other
36069010 Ferro-cerium and other pyrophoric alloys in all forms 15 6 —
36069090 Other 19 7,8 —
CHAPTER 37 1. This chapter does not cover waste or scrap materials.
 2. In this chapter the word ‘ photographic’ relates to a process which permits the formation of visible images directly or indirectly by the action of light or other forms of radiation on sensitive surfaces.
 1. In the case of sound films imported in two bands (the band bearing only the images and the band used for recording the sound), each band is to be classified in its appropriate heading.
 2. The expression ‘newsreels’ (subheading 3706 90 51) shall be taken to apply to films of length of less than 330 m, and depicting current events of a political, sporting, military, scientific, literary, folkloric, touristic, society, etc., nature.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
3701 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs
370110 For X-ray
37011010 For medical, dental or veterinary use 21 7,4 m2
37011090 Other 21 7,4 m2
37012000 Instant print film 23 7,6 p/st
37013000 Other plates and film, with any side exceeding 255 mm 21 7,4 m2
Other
370191 For colour photography (polychrome)
37019110 Film in the flat, put up in disc form and incorporated in a cartridge 21 7,4 p/st
37019190 Other 21 7,4 —
37019900 Other 21 7,4 —
3702 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
37021000 For X-ray 20 7,1 m2
37022000 Instant print film 20 7,1 p/st
Other film, without sprocket holes, of a width not exceeding 105 mm
370231 For colour photography (polychrome)
37023110 Of a length not exceeding 30 m 20 7,1 p/st
37023190 Of a length exceeding 30 m 20 7,1 m
370232 Other, with silver halide emulsion
Of a width not exceeding 35 mm
37023211 Microfilm; film for the graphic arts 20 7,1 —
37023219 Other 20 5,3 —
Of a width exceeding 35 mm
37023231 Microfilm 20 7,1 —
37023251 Film for the graphic arts 20 7,1 —
Other, of a length
37023291 Not exceeding 30 m 20 7,1 p/st
37023299 Exceeding 30 m 20 7,1 m
37023900 Other 20 7,1 —
Other film, without sprocket holes, of a width exceeding 105 mm
37024100 Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome) 20 7,1 m2
37024200 Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography 20 7,1 m2
37024300 Of a width exceeding 610 mm and of a length not exceeding 200 m 20 7,1 m2
37024400 Of a width exceeding 105 mm but not exceeding 610 mm 20 7,1 m2
Other film, for colour photography (polychrome)
370251 Of a width not exceeding 16 mm and of a length not exceeding 14 m
37025110 Of a length not exceeding 5 m 20 5,3 p/st
37025190 Of a length exceeding 5 m 20 5,3 p/st
370252 Of a width not exceeding 16 mm and of a length exceeding 14 m
37025210 Of a length not exceeding 30 m 20 5,3 p/st
37025290 Of a length exceeding 30 m 20 5,3 m
37025300 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides 20 5,3 p/st
37025400 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, other than for slides 20 5,3 p/st
37025500 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m 20 5,3 m
370256 Of a width exceeding 35 mm
37025610 Of a length not exceeding 30 m 20 7,1 p/st
37025690 Of a length exceeding 30 m 20 7,1 m
Other
370291 Of a width not exceeding 16 mm and of a length not exceeding 14 m
37029110 Film for the graphic arts 20 7,1 —
37029190 Other 20 5,3 p/st
370292 Of a width not exceeding 16 mm and of a length exceeding 14 m
37029210 Film for the graphic arts 20 7,1 —
37029290 Other 20 5,3 m
370293 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m
37029310 Microfilm; film for the graphic arts 20 7,1 —
37029390 Other 20 5,3 p/st
370294 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m
37029410 Microfilm; film for the graphic arts 20 7,1 —
37029490 Other 20 5,3 m
37029500 Of a width exceeding 35 mm 20 7,1 —
3703 Photographic paper, paperboard and textiles, sensitised, unexposed
37031000 In rolls of a width exceeding 610 mm 23 7,6 —
370320 Other, for colour photography (polychrome)
37032010 For photographs obtained from reversal type film 23 7,6 —
37032090 Other 23 7,6 —
370390 Other
37039010 Sensitized with silver or platinum salts 23 7,6 —
37039090 Other 23 7,6 —
370400 Photographic plates, film, paper, paperboard and textiles, exposed but not developed
37040010 Plates and film Free Free —
37040090 Other 23 7,6 —
3705 Photographic plates and film, exposed and developed, other than cinematographic film
37051000 For offset reproduction 12 5,3 —
37052000 Microfilms 5 3,2 —
370590 Other
37059010 For the graphic arts 12 5,3 —
37059090 Other 12 5,3 —
3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track
370610 Of a width of 35 mm or more
37061010 Consisting only of sound track Free  m
Other
37061091 Negatives; intermediate positives Free Free m
37061099 Other positives 5 Ecu/100 m 1,90 Ecu/100 m m
370690 Other
37069010 Consisting only of sound track Free  m
Other
37069031 Negatives; intermediate positives Free Free m
Other positives
37069051 Newsreels 2,25 Ecu/100 m 1,07 Ecu/100 m m
Other, of a width of
37069091 Less than 10 mm 0,50 Ecu/100 m 0,28 Ecu/100 m m
37069099 10 mm or more 3,50 Ecu/100 m 1,60 Ecu/100 m m
3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use
37071000 Sensitized emulsions 15 6 —
370790 Other
Developers and fixers
For colour photography (polychrome)
37079011 For photographic film and plates 15 6 —
37079019 Other 15 6 —
37079030 Other 15 6 —
37079090 Other 15 6 —
CHAPTER 38 1. 

((a)) separate chemically defined elements or compounds with the exception of the following:

((1)) artificial graphite (heading No 3801);
((2)) insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No 3808;
((3)) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No 3813);
((4)) products specified in note 2 (a) or 2 (c) below;
((b)) mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No 2106);
((c)) medicaments (heading No 3003 or 3004).
 2. 

((a)) cultured crystals (other than optical elements) weighing not less than 2,5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
((b)) fusel oil; Dippel's oil;
((c)) ink removers put up in packings for retail sale;
((d)) stencil correctors and other correcting fluids put up in packings for retail sale; and
((e)) ceramic firing testers, fusible (for example, Seger cones).

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
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
38011000 Artificial graphite 6 3,6 —
380120 Colloidal or semi-colloidal graphite
38012010 Colloidal graphite in suspension in oil; semi-colloidal graphite 18 7,6 —
38012090 Other 9 4,1 —
38013000 Carbonaceous pastes for electrodes and similar pastes for furnace linings 10 5,3 —
38019000 Other 6 3,7 —
3802 Activated carbon; activated natural mineral products; animal black, including spent animal black
38021000 Activated carbon 16 6,3 —
38029000 Other 14 5,7 —
380300 Tall oil, whether or not refined
38030010 Crude 4 Free —
38030090 Other 7 4,1 —
380400 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No 3803
38040010 Concentrated sulphite lye 9 5 —
38040090 Other 18 7,6 —
3805 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent
380510 Gum, wood or sulphate turpentine oils
38051010 Gum turpentine 5 4 —
38051030 Wood turpentine 7 3,7 —
38051090 Sulphate turpentine 7 3,2 —
38052000 Pine oil 7 3,7 —
38059000 Other 7 3,4 —
3806 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums
380610 Rosin
38061010 Obtained from fresh oleoresins 6 5 —
38061090 Other 6 5 —
38062000 Salts of rosin or of resin acids 10 4,6 —
38063000 Ester gums 17 6,6 —
38069000 Other 10 4,6 —
380700 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
38070010 Wood tar 4 2,1 —
38070090 Other 6 4,6 —
3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
38081000 Insecticides 15 6 —
380820 Fungicides
38082010 Preparations based on copper compounds 8 4,6 —
38082090 Other 15 6 —
380830 Herbicides, anti-sprouting products and plant-growth regulators
38083010 Herbicides 15 6 —
38083030 Anti-sprouting products 15 6 —
38083090 Plant-growth regulators 18 7,6 —
38084000 Disinfectants 15 6 —
38089000 Other 15 6 —
3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
380910 With a basis of amylaceous substances
38091010 Containing by weight of such substances less than 55 % 18,8 + MOB 13 + MOB MAX 20 —
38091030 Containing by weight of such substances 55 % or more but less than 70 % 18,8 + MOB 13 + MOB MAX 20 —
38091050 Containing by weight of such substances 70 % or more but less than 83 % 18,8 + MOB 13 + MOB MAX 20 —
38091090 Containing by weight of such substances 83 % or more 18,8 + MOB 13 + MOB MAX 20 —
Other
38099100 Of a kind used in the textile industry 16 6,3 —
38099200 Of a kind used in the paper industry 16 6,3 —
38099900 Other 16 6,3 —
3810 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
38101000 Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials 14 6,6 —
381090 Other
38109010 Preparations of a kind used as cores or coatings for welding electrodes and rods 9 4,1 —
Other
38109091 Fluxes for soldering, brazing or welding 9 5 —
38109099 Other auxiliary preparations for soldering, brazing or welding 9 5 —
3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils
Anti-knock preparations
381111 Based on lead compounds
38111110 Based on tetraethyl-lead 19 7,2 —
38111190 Other 17 5,8 —
38111900 Other 17 5,8 —
Additives for lubricating oils
38112100 Containing petroleum oils or oils obtained from bituminous minerals 13 5,3 —
38112900 Other 16 5,8 —
38119000 Other 17 5,8 —
3812 Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
38121000 Prepared rubber accelerators 16 6,3 —
38122000 Compound plasticizers for rubber or plastics 18 7,6 —
381230 Anti-oxidizing preparations and other compound stabilizers for rubber or plastics
38123010 Anti-oxidizing preparations for rubber 18 7,6 —
38123090 Other 18 7,6 —
38130000 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades 15 6,9 —
381400 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
38140010 Based on butyl acetate 18 6,6 —
38140090 Other 18 6,6 —
3815 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included
Supported catalysts
38151100 With nickel or nickel compounds as the active substance 14 6,6 —
38151200 With precious metal or precious metal compounds as the active substance 14 6,6 —
38151900 Other 14 6,6 —
38159000 Other 14 6,6 —
38160000 Refractory cements, mortars, concretes and similar compositions, other than products of heading No 3801 4 2,7 —
381700 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No 2707 or 2902
381710 Mixed alkylbenzenes
38171010 Dodecylbenzene 13 6,3 —
38171090 Other 13 6,3 —
38172000 Mixed alkylnaphthalenes 13 6,3 —
381800 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
38180010 Doped silicon 9 7,6 —
38180090 Other 9 7,6 —
38190000 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 18 7,1 —
38200000 Anti-freezing preparations and prepared de-icing fluids 18 7,6 —
38210000 Prepared culture media for development of micro-organisms 11 5 —
38220000 Composite diagnostic or laboratory reagents, other than those of heading No 3002 or 3006 18 7,6 —
3823 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included
38231000 Prepared binders for foundry moulds or cores 18 7,6 —
38232000 Naphthenic acids, their water-insoluble salts and their esters 6 3,2 —
38233000 Non-agglomerated metal carbides mixed together or with metallic binders 12 5,3 —
38234000 Prepared additives for cements, mortars or concretes 18 7,6 —
382350 Non-refractory mortars and concretes
38235010 Concrete ready to pour 18 7,6 —
38235090 Other 18 7,6 —
382360 Sorbitol other than that of subheading No 2905 44
In aqueous solution
38236011 Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content 12 + MOB — —
38236019 Other 12 + MOB — —
Other
38236091 Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content 12 + MOB — —
38236099 Other 12 + MOB — —
382390 Other
38239010 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts 14 5,7 —
38239020 Ion exchangers 12 6,6 —
38239030 Getters for vacuum tubes 12 6 —
38239040 Pyrolignites (for example, of calcium); crude calcium tartrate; crude calcium citrate 7 5,1 —
38239050 Alkaline iron oxide for the purification of gas 9 5 —
38239060 Anti-rust preparations containing amines as active elements 18 7,1 —
38239070 Inorganic composite solvents and thinners for varnishes and similar products 18 6,6 —
Other
38239081 Anti-scaling and similar compounds 18 7,6 —
38239083 Preparations for electroplating 18 7,6 —
38239085 Liquid polychlorobiphenyls, liquid chloroparaffins; mixed polyethylene glycols 18 7,6 —
38239087 Mixtures of glycerol mono-, di- and tri-stearates (emulsifiers for fats) 18 7,6 —
38239091 Products and preparations for pharmaceutical and surgical uses 18 7,6 —
38239093 Auxiliary products for foundries (other than those falling within subheading No 3823 10) 18 7,6 —
38239095 Fire-proofing, water-proofing and similar protective preparations used in the building industry 18 7,6 —
38239099 Other 18 7,6 —
SECTION VII 1. 

((a)) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
((b)) presented together; and
((c)) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
 2. Except for the goods of heading No 3918 or 3919, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall within Chapter 49.

CHAPTER 39 1. 
Throughout the nomenclature any reference to ‘plastics’ also includes vulcanized fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.
 2. 

((a)) waxes of heading No 2712 or 3404;
((b)) separate chemically defined organic compounds (Chapter 29);
((c)) heparin or its salts (heading No 3001);
((d)) stamping foils of heading No 3212;
((e)) organic surface-active agents or preparations of heading No 3402;
((f)) run gums or ester gums (heading No 3806);
((g)) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;
((h)) saddlery or harness (heading No 4201) or trunks, suitcases, handbags or other containers of heading No 4202;
((ij)) plaits, wickerwork or other articles of Chapter 46;
((k)) wall coverings of heading No 4814;
((l)) goods of Section XI (textiles and textile articles);
((m)) articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);
((n)) imitation jewellery of heading No 7117;
((o)) articles of Section XVI (machines and mechanical or electrical appliances);
((p)) parts of aircraft or vehicles of Section XVII;
((q)) articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
((r)) articles of Chapter 91 (for example, clock or watch cases);
((s)) articles of Chapter 92 (for example, musical instruments or parts thereof);
((t)) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
((u)) articles of Chapter 95 (for example, toys, games, sports requisites); or
((v)) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
 3. 

((a)) liquid synthetic polyolefins of which less than 60 % by volume distils at 300 oC, after conversion to 1013 mbar when a reduced-pressure distillation method is used (heading Nos 3901 and 3902);
((b)) resins, not highly polymerized, of the coumarone-indene type (heading No 3911);
((c)) other synthetic polymers with an average of at least five monomer units;
((d)) silicones (heading No 3910);
((e)) resols (heading No 3909) and other prepolymers.
 4. 
If no single comonomer predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.

The expression ‘copolymers’ covers all polymers in which no single monomer contributes 95 % or more by weight to the total polymer content.
 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
 6. 

((a)) liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
((b)) blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
 7. Heading No 3915 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (heading Nos 3901 to 3914).
 8. For the purposes of heading No 3917, the expression ‘tubes, pipes and hoses’ means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed one-and-a-half times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
 9. For the purposes of heading No 3918, the expression ‘wall or ceiling coverings of plastics’ applies to products in rolls, of a width not less than 45 cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.
 10. In heading Nos 3920 and 3921, the expression ‘plates, sheets, film, foil and strip’ applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use).
 11. 

((a)) reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
((b)) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
((c)) gutters and fittings therefor;
((d)) doors, windows and their frames and thresholds for doors;
((e)) balconies, balustrades, fencing, gates and similar barriers;
((f)) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
((g)) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;
((h)) ornamental architectural features, for example, flutings, cupolas, dovecotes;
((ij)) fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
 1. Within any one heading of this chapter, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) are to be classified in the same subheading as homopolymers of the predominant comonomer and chemically modified polymers of the kind specified in chapter note 5 are to be classified in the same subheading as the unmodified polymer, provided that such copolymers or chemically modified polymers are not more specifically covered by any other subheading and that there is no residual subheading named ‘Other’ in the series of subheadings concerned. Polymer blends are to be classified in the same subheading as copolymers (or homopolymers, as the case may be) of the same monomers in the same proportions.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
CHAPTER 40 1. Except where the context otherwise requires, throughout the nomenclature the expression ‘rubber’ means the following products, whether or not vulcanized or hard: natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
 2. 

((a)) goods of Section XI (textiles and textile articles);
((b)) footwear or parts thereof of Chapter 64;
((c)) headgear or parts thereof (including bathing caps) of Chapter 65;
((d)) mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
((e)) articles of Chapter 90, 92, 94 or 96; or
((f)) articles of Chapter 95 (other than sports gloves and articles of heading Nos 4011 to 4013).
 3. 

((a)) liquids and pastes (including latex, whether or not pre-vulcanized, and other dispersions and solutions);
((b)) blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
 4. 

((a)) unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulphur into non-thermoplastic substances which, at a temperature between 18 and 29 oC, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one-and-a-half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by note 5 (b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted;
((b)) thioplasts (TM); and
((c)) natural rubber modified by grafting or mixing with plastics, depolymerized natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the abovementioned products comply with the requirements concerning vulcanization, elongation and recovery in (a) above.
 5. 
((a)) Heading Nos 4001 and 4002 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with:

((i)) vulcanizing agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanized rubber latex);
((ii)) pigments or other colouring matter, other than those added solely for the purpose of identification;
((iii)) plasticizers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);
((b)) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading No 4001 or 4002, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material:

((i)) emulsifiers or anti-tack agents;
((ii)) small amounts of breakdown products of emulsifiers;
((iii)) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptizers, preservatives, stabilizers, viscosity-control agents, or similar special-purpose additives.
 6. For the purposes of heading No 4004, the expression ‘waste, parings and scrap’ means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
 7. Thread wholly of vulcanized rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading No 4008.
 8. Heading No 4010 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
 9. 
In heading No 4008 the expressions ‘rods’ and ‘profile shapes’ apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
4001 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip
40011000 Natural rubber latex, whether or not prevulcanized Free Free —
Natural rubber in other forms
40012100 Smoked sheets Free Free —
40012200 Technically specified natural rubber (TSNR) Free Free —
400129 Other
40012910 Crepe Free Free —
40012990 Other Free Free —
40013000 Balata, gutta-percha, guayule, chicle and similar natural gums Free Free —
4002 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No 4001 with any product of this heading, in primary forms or in plates, sheets or strip
Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR)
40021100 Latex Free Free —
40021900 Other Free Free —
40022000 Butadiene rubber (BR) Free Free —
Isobutene-isoprene (butyl) rubber (HR); halo-isobutene-isoprene rubber (CIIR or BIIR)
40023100 Isobutene-isoprene (butyl) rubber (IIR) Free Free —
40023900 Other Free Free —
Chloroprene (chlorobutadiene) rubber (CR)
40024100 Latex Free Free —
40024900 Other Free Free —
Acrylonitrile-butadiene rubber (NBR)
40025100 Latex Free Free —
40025900 Other Free Free —
40026000 Isoprene rubber (IR) Free Free —
40027000 Ethylene-propylene-non-conjugated diene rubber (EPDM) Free Free —
40028000 Mixtures of any product of heading No 4001 with any product of this heading Free Free —
Other
40029100 Latex Free Free —
400299 Other
40029910 Products modified by the incorporation of plastics 10 3,8 —
40029990 Other Free Free —
40030000 Reclaimed rubber in primary forms or in plates, sheets or strip 3 1 —
40040000 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom Free Free —
4005 Compounded rubber, unvulcanized, in primary forms or in plates, sheets or strip
40051000 Compounded with carbon black or silica 6,5 2,5 —
40052000 Solutions; dispersions other than those of subheading 4005 10 18 2,5 —
Other
40059100 Plates, sheets and strip 10 2,5 —
40059900 Other Free Free —
4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanized rubber
40061000 ‘Camel-back’ strips for retreading rubber tyres 14 2,5 —
40069000 Other 14 2,5 —
40070000 Vulcanized rubber thread and cord 15 6,2 —
4008 Plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber
Of cellular rubber
40081100 Plates, sheets and strip 18 5,8 —
40081900 Other 15 4,4 —
Of non-cellular rubber
400821 Plates, sheets and strip
40082110 Floor coverings and mats 17 4,9 m2
40082190 Other 17 4,9 —
400829 Other
40082910 Profile shapes, cut to size, for use in civil aircraft 15 Free —
40082990 Other 15 4,4 —
4009 Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges)
40091000 Not reinforced or otherwise combined with other materials, without fittings. 18 4,9 —
40092000 Reinforced or otherwise combined only with metal, without fittings 18 4,9 —
40093000 Reinforced or otherwise combined only with textile materials, without fittings 18 4,9 —
40094000 Reinforced or otherwise combined with other materials, without fittings 18 4,9 —
400950 With fittings
40095010 Suitable for conducting gases or liquids, for use in civil aircraft 18 Free —
Other
40095091 With metal reinforcement 18 4,9 —
40095099 Other 18 4,9 —
4010 Conveyor or transmission belts or belting, of vulcanized rubber
40101000 Of trapezoidal cross-section (V-belts and V-belting) 15 10 —
Other
40109100 Of a width exceeding 20 cm 15 10 —
40109900 Other 15 10 —
4011 New pneumatic tyres, of rubber
40111000 Of a kind used on motor cars (including station wagons and racing cars) 22 5,8 p/st
40112000 Of a kind used on buses or lorries 22 5,8 p/st
401130 Of a kind used on aircraft
40113010 For use on civil aircraft 22 Free p/st
40113090 Other 22 5,8 p/st
40114000 Of a kind used on motorcycles 22 5,8 p/st
401150 Of a kind used on bicycles
40115010 Tyre cases with sewn-in inner tubes, for racing bicycles 22 5,8 p/st
40115090 Other 22 5,8 p/st
Other
40119100 Having a ‘herring-bone’ or similar tread 22 5,8 p/st
40119900 Other 22 5,8 p/st
4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber
401210 Retreaded tyres
40121010 For use on civil aircraft 22 Free —
40121090 Other 22 5,8 —
401220 Used pneumatic tyres
40122010 For use on civil aircraft 22 Free —
40122090 Other 22 5,8 —
401290 Other
40129010 Solid or cushion tyres and interchangeable tyre treads 19 5,1 —
40129090 Tyre flaps 22 5,8 —
4013 Inner tubes, of rubber
401310 Of a kind used on motor cars (including station wagons and racing cars), buses or lorries
40131010 Of the kind used on motor cars (including station wagons and racing cars) 22 5,8 p/st
40131090 Of the kind used on buses or lorries 22 5,8 p/st
40132000 Of a kind used on bicycles 22 5,8 p/st
401390 Other
40139010 Of a kind used on motorcycles 22 5,8 p/st
40139090 Other 22 5,8 p/st
4014 Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber
40141000 Sheath contraceptives 20 3 —
401490 Other
40149010 Teats, nipple shields, and similar articles for babies 20 3 —
40149090 Other 20 3 —
4015 Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber
Gloves
40151100 Surgical 20 5,3 pa
401519 Other
40151910 Household gloves 20 5,3 pa
40151990 Other 20 5,3 pa
40159000 Other 20 6,2 —
4016 Other articles of vulcanized rubber other than hard rubber
401610 Of cellular rubber
40161010 For technical uses, for use in civil aircraft 20 Free —
40161090 Other 20 5,3 —
Other
40169100 Floor coverings and mats 15 4,4 —
40169200 Erasers 15 4,4 —
401693 Gaskets, washers and other seals
40169310 For technical uses, for use in civil aircraft 20 Free —
40169390 Other 15 4,4 —
40169400 Boat or dock fenders, whether or not inflatable 15 4,4 —
40169500 Other inflatable articles 15 4,4 —
401699 Other
40169910 For technical uses, for use in civil aircraft 20 Free —
40169990 Other 15 4,4 —
401700 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber
Hard rubber (for example, ebonite) in any form, scrap and waste included
40170011 In bulk or blocks, in plates, sheets or strip, in rods, profile shapes or tubes 10 3,2 —
40170019 Scrap, waste and powder, of hardened rubber Free Free —
Articles of hard rubber
40170091 Piping and tubing, with fittings attached, suitable for conducting gases or liquids, for use in civil aircraft 19 Free —
40170099 Other 19 2,5 —
SECTION VIII
CHAPTER 41 1. 

((a)) parings or similar waste, of raw hides or skins (heading No 0511);
((b)) birdskins or parts of birdskins, with their feathers or down, of heading No 0505 or 6701; or
((c)) hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs.
 2. Throughout the nomenclature the expression ‘composition leather’ means only substances of the kind referred to in heading No 4111.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
4101 Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split
410110 Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted or otherwise preserved
41011010 Fresh or wet-salted Free Free —
41011090 Other Free Free —
Other hides and skins of bovine animals, fresh or wet-salted
41012100 Whole Free Free —
41012200 Butts and bends Free Free —
41012900 Other Free Free —
410130 Other hides and skins of bovine animals, otherwise preserved
41013010 Dried or dry-salted Free Free —
41013090 Other Free Free —
41014000 Hides and skins of equine animals Free Free —
4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1 (c) to this chapter
410210 With wool on
41021010 Of lambs Free Free p/st
41021090 Other Free Free p/st
Without wool on
41022100 Pickled Free Free p/st
41022900 Other Free Free p/st
4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1 (b) or 1 (c) to this chapter
410310 Of goats or kids
41031010 Fresh, salted or dried Free Free p/st
41031090 Other Free Free p/st
41032000 Of reptiles Free Free —
41039000 Other Free Free —
4104 Leather of bovine or equine animals, without hair on, other than leather of heading No 4108 or 4109
410410 Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2,6 m2)
41041010 East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles Free Free —
41041030 Other skin leather not further prepared than chrome-tanned, in the wet-blue state 9 Free —
Other
41041091 Not further prepared than tanned 9 7 —
Otherwise prepared
41041095 Boxcalf 9 7 m2
41041099 Other 9 7 m2
Other bovine leather and equine leather, tanned or retanned but not further prepared, whether or not split
41042100 Bovine leather, vegetable pre-tanned 9 7 —
410422 Bovine leather, otherwise pre-tanned
41042210 Not further prepared than chrome-tanned in the wet-blue state 9 Free —
41042290 Other 9 7 —
41042900 Other 9 7 —
Other bovine leather and equine leather, parchment-dressed or prepared after tanning
410431 Full grains and grain splits
Bovine leather
Full grains
41043111 Sole leather 9 7 —
41043119 Other 9 7 —
41043130 Grain splits 9 7 m2
41043190 Equine leather 9 7 m2
410439 Other
41043910 Bovine leather 9 7 m2
41043990 Equine leather 9 7 m2
4105 Sheep or lamb skin leather, without wool on, other than leather of heading No 4108 or 4109
Tanned or retanned but not further prepared, whether or not split
410511 Vegetable pre-tanned
41051110 Of Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles Free Free —
Other
41051191 Full grains 6 2,5 —
41051199 Other 6 2,5 —
410512 Otherwise pre-tanned
41051210 Full grains 6 2,5 —
41051290 Other 6 2,5 —
410519 Other
41051910 Full grains 6 2,5 —
41051990 Other 6 2,5 —
41052000 Parchment-dressed or prepared after tanning 10 3,8 m2
4106 Goat or kid skin leather, without hair on, other than leather of heading No 4108 or 4109
Tanned or retanned but not further prepared, whether or not split
410611 Vegetable pre-tanned
41061110 Of Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles Free Free —
41061190 Other 7 2,9 —
41061200 Otherwise pre-tanned 7 2,9 —
41061900 Other 7 2,9 —
41062000 Parchment-dressed or prepared after tanning 10 3,8 m2
4107 Leather of other animals, without hair on, other than leather of heading No 4108 or 4109
410710 Of swine
41071010 Not further prepared than tanned 8 3,2 —
41071090 Other 9 3,5 m2
Of reptiles
41072100 Vegetable pre-tanned Free Free —
410729 Other
41072910 Not further prepared than tanned 8 3,2 —
41072990 Other 9 3,5 —
410790 Of other animals
41079010 Not further prepared than tanned 8 3,2 —
41079090 Other 9 3,5 m2
410800 Chamois (including combination chamois) leather
41080010 Of sheep and lambs 10 3,8 —
41080090 Of other animals 10 3,8 —
41090000 Patent leather and patent laminated leather; metallized leather 12 3,8 m2
41100000 Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour Free Free —
41110000 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls 10 3,8 —
CHAPTER 42 1. 

((a)) sterile surgical catgut or similar sterile suture materials (heading No 3006);
((b)) articles of apparel and clothing accessories (except gloves), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading No 4303 or 4304);
((c)) made-up articles of netting (heading No 5608);
((d)) articles of Chapter 64;
((e)) headgear or parts thereof of Chapter 65;
((f)) whips, riding-crops or other articles of heading No 6602;
((g)) cuff-links, bracelets or other imitation jewellery (heading No 7117);
((h)) fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally in Section XV);
((ij)) strings, skins for drums or the like, or other parts of musical instruments (heading No 9209);
((k)) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
((l)) articles of Chapter 95 (for example, toys, games, sports requisites); or
((m)) buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading No 9606.
 2. 

((a)) bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading No 3923);
((b)) articles of plaiting materials (heading No 4602);
((c)) articles of precious metal, of metal clad with precious metal, of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed) (Chapter 71).
 3. For the purposes of heading No 4203, the expression ‘articles of apparel and clothing accessories’ applies inter alia to gloves (including sports gloves), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading No 9113).

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
42010000 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material 18 5,8 —
4202 Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fibre or of paperboard, or wholly or mainly covered with such materials
Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels and similar containers
420211 With outer surface of leather, of composition leather or of patent leather
42021110 Executive-cases, briefcases, school satchels and similar containers 19 5,1 p/st
42021190 Other 19 5,1 —
420212 With outer surface of plastics or of textile materials
In the form of plastic sheeting
42021211 Executive-cases, briefcases, school satchels and similar containers 21 12 p/st
42021219 Other 21 12 —
42021250 Of moulded plastic material 22 8,4 —
Of other materials, including vulcanized fibre
42021291 Executive-cases, briefcases, school satchels and similar containers 19 5,1 p/st
42021299 Other 19 5,1 —
420219 Other
42021910 Of aluminium 19 7 —
Of other materials
42021991 Executive-cases, briefcases, school satchels and similar containers 19 5,1 p/st
42021999 Other 19 5,1 —
Handbags, whether or not with shoulder strap, including those without handle
42022100 With outer surface of leather, of composition leather or of patent leather 19 5,1 p/st
420222 With outer surface of plastic sheeting or of textile materials
42022210 Of plastic sheeting 21 12 p/st
42022290 Of textile materials 19 5,1 p/st
42022900 Other 19 5,1 p/st
Articles of a kind normally carried in the pocket or in the handbag
42023100 With outer surface of leather, of composition leather or of patent leather 19 5,1 —
420232 With outer surface of plastic sheeting or of textile materials
42023210 Of plastic sheeting 21 12 —
42023290 Of textile materials 19 5,1 —
42023900 Other 19 5,1 —
Other
420291 With outer surface of leather, of composition leather or of patent leather
42029110 Travelling-bags, toilet bags, rucksacks and sports bags 19 5,1 —
42029150 Musical instrument cases 19 5,1 —
42029190 Other 19 5,1 —
420292 With outer surface of plastic sheeting or of textile materials
Of plastic sheeting
42029211 Travelling-bags, toilet bags, rucksacks and sports bags 21 12 —
42029215 Musical instrument cases 21 12 —
42029219 Other 21 12 —
Of textile materials
42029291 Travelling-bags, toilet bags, rucksacks and sports bags 21 5,1 —
42029295 Musical instrument cases 21 5,1 —
42029299 Other 21 5,1 —
420299 Other
42029910 Musical instrument cases 19 6 —
42029990 Other 19 6 —
4203 Articles of apparel and clothing accessories, of leather or of composition leather
42031000 Articles of apparel 20 7 —
Gloves, mittens and mitts
42032100 Specially designed for use in sports 19 10 pa
420329 Other
42032910 Protective for all trades 17 10 pa
Other
42032991 Men's and boys' 19 10 pa
42032999 Other 19 10 pa
42033000 Belts and bandoliers 19 7 —
42034000 Other clothing accessories 19 7 —
420400 Articles of leather, or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses
42040010 Conveyor or transmission belts or belting 10 3,8 —
42040090 Other 13 5,3 —
42050000 Other articles of leather or of composition leather 17 4 —
4206 Articles of gut (other than silkworm gut), of goldbeaters' skin, of bladders or of tendons
42061000 Catgut 8 4,4 —
42069000 Other 8 4,4 —
CHAPTER 43 1. Throughout the nomenclature references to ‘furskins’, other than to raw furskins of heading No 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair on.
 2. 

((a)) birdskins or parts of birdskins, with their feathers or down (heading No 0505 or 6701);
((b)) raw hides or skins, with the hair on, of Chapter 41 (see note 1 (c) to that chapter);
((c)) gloves consisting of leather and furskin or of leather and artificial fur (heading No 4203):
((d)) articles of Chapter 64;
((e)) headgear or parts thereof of Chapter 65; or
((f)) articles of Chapter 95 (for example, toys, games, sports requisites).
 3. Heading No 4303 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
 4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified within heading No 4303 or 4304 as the case may be.
 5. Throughout the nomenclature the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading No 5801 or 6001).

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading No 4101, 4102 or 4103
43011000 Of mink, whole, with or without head, tail or paws Free Free p/st
43012000 Of rabbit or hare, whole, with or without head, tail or paws Free Free p/st
43013000 Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws Free Free p/st
43014000 Of beaver, whole, with or without head, tail or paws Free Free p/st
43015000 Of musk-rat, whole, with or without head, tail or paws Free Free p/st
43016000 Of fox, whole, with or without head, tail or paws Free Free p/st
430170 Of seal, whole, with or without head, tail or paws
43017010 Of whitecoat pups of harp seal and of pups of hooded seal (blue-backs) Free Free p/st
43017090 Other Free Free p/st
430180 Other furskins, whole, with or without head, tail or paws
43018010 Of sea-otter or of nutria (coypu) Free Free p/st
43018030 Of marmot Free Free p/st
43018050 Of wild felines Free Free p/st
43018090 Other Free Free —
43019000 Heads, tails, paws and other pieces or cuttings, suitable for furriers' use Free Free —
4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No 4303
Whole skins, with or without head, tail or paws, not assembled
43021100 Of mink 9 3,5 p/st
43021200 Of rabbit or hare 9 3,5 p/st
43021300 Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb 9 3,5 p/st
430219 Other
43021910 Of beaver 9 3,5 p/st
43021920 Of musk-rat 9 3,5 p/st
43021930 Of fox 9 3,5 p/st
Of seal
43021941 Of whitecoat pups of harp seal and of pups of hooded seal (blue-backs) 9 3,5 p/st
43021949 Other 9 3,5 p/st
43021950 Of sea-otter or of nutria (coypu) 9 3,5 p/st
43021960 Of marmot 9 3,5 p/st
43021970 Of wild felines 9 3,5 p/st
43021990 Other 9 3,5 —
43022000 Heads, tails, paws and other pieces or cuttings, not assembled Free 2,9 —
430230 Whole skins and pieces or cuttings thereof, assembled
43023010 ‘Dropped’ furskins 24 6 —
Other
43023021 Of mink 9 3,5 p/st
43023025 Of rabbit or hare 9 3,5 p/st
43023031 Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb 9 3,5 p/st
43023035 Of beaver 9 3,5 p/st
43023041 Of musk-rat 9 3,5 p/st
43023045 Of fox 9 3,5 p/st
Of seal
43023051 Of whitecoat pups of harp seal and of pups of hooded seal (blue-backs) 9 3,5 p/st
43023055 Other 9 3,5 p/st
43023061 Of sea-otter or of nutria (coypu) 9 3,5 p/st
43023065 Of marmot 9 3,5 p/st
43023071 Of wild felines 9 3,5 p/st
43023075 Other 9 3,5 —
4303 Articles of apparel, clothing accessories and other articles of furskin
430310 Articles of apparel and clothing accessories
43031010 Of furskins of whitecoat pups of harp seal and of pups of hooded seal (blue-backs) 24 6 —
43031090 Other 24 6 —
43039000 Other 24 6 —
43040000 Artificial fur and articles thereof 22 5,8 —
SECTION IX
CHAPTER 44 1. 

((a)) wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading No 1211);
((b)) bamboos or other plaiting materials of heading No 1401;
((c)) wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading No 1404);
((d)) activated charcoal (heading No 3802);
((e)) articles of heading No 4202;
((f)) goods of Chapter 46;
((g)) footwear or parts thereof of Chapter 64;
((h)) goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
((ij)) goods of heading No 6808;
((k)) imitation jewellery of heading No 7117;
((l)) goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
((m)) goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
((n)) parts of firearms (heading No 9305);
((o)) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
((p)) articles of Chapter 95 (for example, toys, games, sports requisites);
((q)) articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading No 9603; or
((r)) articles of Chapter 97 (for example, works of art).
 2. In this chapter, the expression ‘densified wood’ means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
 3. Heading Nos 4414 to 4421 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood.
 4. Products of heading No 4410, 4411 or 4412 may be worked to form the shapes provided for in respect of the goods of heading No 4409, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
 5. Heading No 4417 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in note 1 to Chapter 82.
 6. For the purposes of this chapter and subject to notes 1 (b) and 1 (f) above, any reference to ‘wood’ applies also to bamboo and other materials of a woody nature.
 1. For the purposes of heading No 4405, ‘wood flour’ means wood powder of which not more than 8 % by weight is retained by a sieve with an aperture of 0,63 mm.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
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
44011000 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms Free Free —
Wood in chips or particles
44012100 Coniferous Free 3,2 —
44012200 Non-coniferous Free 3,2 —
440130 Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms
44013010 Sawdust Free Free —
44013090 Other Free Free —
44020000 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 13 Free —
4403 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared
440310 Treated with paint, stains, creosote or other preservatives
44031010 Poles of coniferous wood, injected or otherwise impregnated to any degree, not less than 6 m nor more than 18 m in length and with a circumference at the butt end of more than 45 cm but not more than 90 cm 8 2,5 m3
Other
44031091 Coniferous wood Free Free m3
44031099 Other Free Free m3
44032000 Other, coniferous Free Free m3
Other, of the following tropical woods
44033100 Dark red meranti, light red meranti and meranti bakau Free Free m3
44033200 White lauan, white meranti, white seraya, yellow meranti and alan Free Free m3
44033300 Keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas Free Free m3
440334 Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré and iroko
44033410 Okoumé Free Free m3
44033430 Obeche Free Free m3
44033450 Sipo Free Free m3
44033470 Makoré Free Free m3
44033490 Other Free Free m3
440335 Tiama, mansonia, ilomba, dibétou, limba and azobé
44033510 Limba Free Free m3
44033590 Other Free Free m3
Other
44039100 Of oak (Quercus spp.) Free Free m3
44039200 Of beech (Fagus spp.) Free Free m3
440399 Other
44039910 Of poplar Free Free m3
44039990 Other Free Free m3
4404 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like
44041000 Coniferous 7 2,9 —
44042000 Non-coniferous 7 2,9 —
44050000 Wood wool; wood flour 10 3,8 —
4406 Railway or tramway sleepers (cross-ties) of wood
44061000 Not impregnated 8 2,7 m3
44069000 Other 10 3,8 m3
4407 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness exceeding 6 mm
440710 Coniferous
44071010 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
44071030 Planed 10 4 —
44071050 Sanded 14 4,9 —
Other
44071071 Small boards for the manufacture of pencils Free Free m3
44071079 Wood of a length of 125 cm or less and of a thickness of less than 12,5 mm 13 3,8 m3
Other
44071091 Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies alba Mill.) Free Free m3
44071093 Pine of the kind of ‘Pinus sylvestris L.’ Free Free m3
44071099 Other Free Free m3
Of the following tropical woods
440721 Dark red meranti, light red meranti, meranti bakau, white lauan, white meranti, white seraya, yellow meranti, alan, keruing, ramin, kapur, teak, jongkong, merbau, jelutong and kempas
44072110 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
Planed
44072131 Blocks, strips and friezes for parquet or wood block flooring, not assembled 10 4 m2
44072139 Other 10 4 —
44072150 Sanded 14 4,9 —
44072190 Other Free Free m3
440722 Okoumé, obeche, sapelli, sipo, acajou d'Afrique, makoré, iroko, tiama, mansonia, ilomba, dibétou, limba and azobé
44072210 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
Planed
44072231 Blocks, strips and friezes for parquet or wood block flooring, not assembled 10 4 m2
44072239 Other 10 4 —
44072250 Sanded 14 4,9 —
44072290 Other Free Free m3
440723 Baboen, mahogany (Swietenia spp.), imbuia and balsa
44072310 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
44072330 Planed 10 4 —
44072350 Sanded 14 4,9 —
44072390 Other Free Free m3
Other
440791 Of oak (Quercus spp.)
44079110 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
Planed
44079131 Blocks, strips and friezes for parquet or wood block flooring, not assembled 10 4 m2
44079139 Other 10 4 —
44079150 Sanded 14 4,9 —
44079190 Other Free Free m3
440792 Of beech (Fagus spp.)
44079210 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
44079230 Planed 10 4 —
44079250 Sanded 14 4,9 —
44079290 Other Free Free m3
440799 Other
44079910 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
44079930 Planed 10 4 —
44079950 Sanded 14 4,9 —
Other
44079991 Of poplar Free Free m3
44079993 Of walnut Free Free m3
44079999 Other Free Free m3
4408 Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm
440810 Coniferous
44081010 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
44081030 Planed 10 4 —
44081050 Sanded 14 4,9 —
Other
44081091 Small boards for the manufacture of pencils Free Free —
Other
44081093 Of a thickness not exceeding 1 mm 10 6 m3
44081099 Of a thickness exceeding 1 mm 10 6 m3
440820 Of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoume, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Bresil and bois de rose femelle
44082010 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
44082030 Planed 10 4 —
44082050 Sanded 14 4,9 —
Other
44082091 Of a thickness not exceeding 1 mm 10 6 m3
44082099 Of a thickness exceeding 1 mm 10 6 m3
440890 Other
44089010 Finger-jointed, whether or not planed or sanded 14 4,9 —
Other
44089030 Planed 10 4 —
44089050 Sanded 14 4,9 —
Other
44089091 Small boards for the manufacture of pencils Free Free —
Other
44089093 Of a thickness not exceeding 1 mm 10 6 m3
44089099 Of a thickness exceeding 1 mm 10 6 m3
4409 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed
440910 Coniferous
44091010 Beadings and mouldings including moulded skirting and other moulded boards 15 3 —
44091090 Other 10 4 —
440920 Non-coniferous
44092010 Beadings and mouldings including moulded skirting and other moulded boards 15 3 —
Other
44092091 Blocks, strips and friezes for parquet or wood block flooring, not assembled 10 4 m2
44092099 Other 10 4 —
4410 Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances
441010 Of wood
44101010 Unworked or not further worked than sanded 13 10 m3
44101030 Surfaced with high pressure decorative laminates 13 10 m3
44101050 Surfaced with melamine resin impregnated paper 13 10 m3
44101090 Other 13 10 m3
441090 Of other ligneous materials
44109010 Flaxboard 13 10 m3
44109090 Other 13 10 m3
4411 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances
Fibreboard of a density exceeding 0,8 g/cm3
44111100 Not mechanically worked or surface covered 15 10 m2
44111900 Other 15 10 m2
Fibreboard of a density exceeding 0,5 g/cm3 but not exceeding 0,8 g/cm3
44112100 Not mechanically worked or surface covered 15 10 m2
44112900 Other 15 10 m2
Fibreboard of a density exceeding 0,35 g/cm3 but not exceeding 0,5 g/cm3
44113100 Not mechanically worked or surface covered 15 10 m2
44113900 Other 15 10 m2
Other
44119100 Not mechanically worked or surface covered 15 10 m2
44119900 Other 15 10 m2
4412 Plywood, veneered panels and similar laminated wood
Plywood consisting solely of sheets of wood, each ply not exceeding 6 mm thickness
44121100 With at least one outer ply of the following tropical woods: dark red meranti, light red meranti, white lauan, sipo, limba, okoumé, obeche, acajou d'Afrique, sapelli, baboen, mahogany (Swietenia spp.), palissandre du Brésil or bois de rose femelle 15 10 m3
44121200 Other, with at least one outer ply of non-coniferous wood 15 10 m3
44121900 Other 15 10 m3
Other, with at least one outer ply of non-coniferous wood
44122100 Containing at least one layer of particle board 15 10 m3
441229 Other
44122910 Blockboard, laminboard and battenboard 15 10 m3
44122990 Other 15 10 m3
Other
44129100 Containing at least one layer of particle board 15 10 m3
441299 Other
44129910 Blockboard, laminboard and battenboard 15 10 m3
44129990 Other 15 10 m3
44130000 Densified wood, in blocks, plates, strips or profile shapes 10 3 —
44140000 Wooden frames for paintings, photographs, mirrors or similar objects 15 5,1 —
4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood
441510 Cases, boxes, crates, drums and similar packings; cable-drums
44151010 Cases, boxes, crates, drums and similar packings 13 7,5 —
44151090 Cable-drums 14 4,9 —
441520 Pallets, box pallets and other load boards
44152010 Flat pallets 14 4,9 —
44152090 Other 13 7,5 —
441600 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves
44160010 Riven staves of wood, not further prepared than sawn on one principal surface; sawn staves of wood, of which at least one principal surface has been cylindrically sawn, not further prepared than sawn 7 2,9 —
44160090 Other 14 4,1 —
441700 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood
44170010 Handles for articles of cutlery, forks and spoons; brush bodies 16 4,6 —
44170090 Other 12 6 —
4418 Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes
44181000 Windows, french windows and their frames 14 6 —
44182000 Doors and their frames and thresholds 14 6 —
441830 Parquet panels
44183010 For mosaic floors 14 6 m2
44183090 Other 14 6 m2
44184000 Shuttering for concrete constructional work 14 4,1 —
44185000 Shingles and shakes 14 4,9 —
44189000 Other 14 6 —
44190000 Tableware and kitchenware, of wood 15 3 —
4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94
44201000 Statuettes and other ornaments, of wood 18 6 —
442090 Other
44209010 Wood marquetry and inlaid wood 15 10 —
44209090 Other 18 6 —
4421 Other articles of wood
44211000 Clothes hangers 14 4,9 p/st
442190 Other
44219010 Spools, cops, bobbins, sewing thread reels and the like, of turned wood 12 2,5 —
44219030 Blind rollers, whether or not fitted with springs 14 4,6 —
44219050 Match splints; wooden pegs or pins for footwear 9 4,4 —
Other
44219091 Of fibreboard 19 7,5 —
44219099 Other 14 4,9 —
CHAPTER 45 1. 

((a)) footwear or parts of footwear of Chapter 64;
((b)) headgear or parts of headgear of Chapter 65; or
((c)) articles of Chapter 95 (for example, toys, games, sports requisites).

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork
45011000 Natural cork, raw or simply prepared 7 2,5 —
45019000 Other 7 2,5 —
45020000 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) 12 5,3 —
4503 Articles of natural cork
45031000 Corks and stoppers 20 8 —
45039000 Other 20 8 —
4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork
45041000 Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs 20 8 —
450490 Other
45049010 Gaskets, washers and other seals, for use in civil aircraft 20 Free —
45049090 Other 20 8 —
CHAPTER 46 1. In this chapter the expression ‘plaiting materials’ means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
 2. 

((a)) wall coverings of heading No 4814;
((b)) twine, cordage, ropes or cables, plaited or not (heading No 5607);
((c)) footwear or headgear or parts thereof of Chapter 64 or 65;
((d)) vehicles or bodies for vehicles of basketware (Chapter 87); or
((e)) articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
 3. For the purposes of heading No 4601, the expression ‘plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands’ means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
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)
460110 Plaits and similar products of plaiting materials, whether or not assembled into strips
46011010 Of unspun vegetable materials 3 Free —
46011090 Other 13 4,6 —
460120 Mats, matting and screens of vegetable materials
46012010 Of plaits or similar products of subheading 4601 10 18 6,2 —
46012090 Other 9 4,1 —
Other
460191 Of vegetable materials
46019110 Of plaits or similar products of subheading 4601 10 18 6,2 —
46019190 Other 9 4,1 —
460199 Other
46019910 Of plaits or similar products of subheading 4601 10 18 6,2 —
46019990 Other 9 4,1 —
4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No 4601; articles of loofah
460210 Of vegetable materials
46021010 Straw envelopes for bottles 9 3,8 —
Other
46021091 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials 18 6,2 —
46021099 Other 18 6,2 —
460290 Other
46029010 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials 18 6,2 —
46029090 Other 18 6,2 —
SECTION X
CHAPTER 47 1. For the purposes of heading No 4702, the expression ‘chemical wood pulp, dissolving grades’ means chemical wood pulp having by weight an insoluble fraction of 92 % or more for soda or sulphate wood pulp or of 88 % or more for sulphite wood pulp after one hour in a caustic soda solution containing 18 % sodium hydroxide (NaOH) at 20 oC, and for sulphite wood pulp an ash content that does not exceed 0,15 % by weight.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
470100 Mechanical wood pulp
47010010 Thermo-mechanical wood pulp Free Free kg 90 % sdt
47010090 Other Free Free kg 90 % sdt
47020000 Chemical wood pulp, dissolving grades Free Free kg 90 % sdt
4703 Chemical wood pulp, soda or sulphate, other than dissolving grades
Unbleached
47031100 Coniferous Free Free kg 90 % sdt
47031900 Non-coniferous Free Free kg 90 % sdt
Semi-bleached or bleached
47032100 Coniferous Free Free kg 90 % sdt
47032900 Non-coniferous Free Free kg 90 % sdt
4704 Chemical wood pulp, sulphite, other than dissolving grades
Unbleached
47041100 Coniferous Free Free kg 90 % sdt
47041900 Non-coniferous Free Free kg 90 % sdt
Semi-bleached or bleached
47042100 Coniferous Free Free kg 90 % sdt
47042900 Non-coniferous Free Free kg 90 % sdt
47050000 Semi-chemical wood pulp Free Free kg 90 % sdt
4706 Pulps of other fibrous cellulosic material
47061000 Cotton linters pulp Free Free —
Other
47069100 Mechanical Free Free kg 90 % sdt
470692 Chemical
47069210 Unbleached Free Free kg 90 % sdt
47069290 Semi-bleached or bleached Free Free kg 90 % sdt
47069300 Semi-chemical Free Free kg 90 % sdt
4707 Waste and scrap of paper or paperboard
47071000 Of unbleached kraft paper or paperboard or of corrugated paper or paperboard Free Free —
47072000 Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass Free Free —
470730 Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
47073010 Old and unsold newspapers and magazines, telephone directories, brochures and printed advertising material Free Free —
47073090 Other Free Free —
470790 Other, including unsorted waste and scrap
47079010 Unsorted Free Free —
47079090 Sorted Free Free —
CHAPTER 48 1. 

((a)) articles of Chapter 30;
((b)) stamping foils of heading No 3212;
((c)) perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
((d)) paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading No 3401), or with polishes, creams or similar preparations (heading No 3405);
((e)) sensitized paper or paperboard of heading Nos 3701 to 3704;
((f)) paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading No 4814 (Chapter 39);
((g)) articles of heading No 4202 (for example, travel goods);
((h)) articles of Chapter 46 (manufactures of plaiting material);
((ij)) paper yarn or textile articles of paper yarn (Section XI);
((k)) articles of Chapter 64 or 65;
((l)) abrasive paper or paperboard (heading No 6805) or paper- or paperboard-backed mica (heading No 6814) (paper and paperboard coated with mica powder are, however, to be classified in this chapter);
((m)) metal foil backed with paper or paperboard (Section XV);
((n)) articles of heading No 9209; or
((o)) articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons).
 2. Subject to the provisions of note 6, heading Nos 4801 to 4805 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method. Except where heading No 4803 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed, for example, by coating or impregnation.
 3. In this chapter, the expression ‘newsprint’ means uncoated paper of a kind used for the printing of newspapers, of which not less than 65 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process, unsized or very lightly sized, having a smoothness on each side not exceeding 200 seconds Bekk, weighing not less than 40 g/m2 and not more than 57 g/m2 and having an ash content by weight not exceeding 8 %.
 4. 

— For paper or paperboard weighing not more than 150 g/m2:
((a)) containing 10 % or more of fibres obtained by a mechanical process, and:

1.. weighing not more than 80 g/m2; or
2.. coloured throughout the mass; or
((b)) containing more than 8 % ash, and:

1.. weighing not more than 80 g/m2; or
2.. coloured throughout the mass; or
((c)) containing more than 3 % ash and having a brightness of 60 % or more; or
((d)) containing more than 3 % but not more than 8 % ash, having a brightness less than 60 %, and a burst index equal to or less than 2,5 kPa/g/m2; or
((e)) containing 3 % ash or less, having a brightness of 60 % or more, and a burst index equal to or less than 2,5 kPa/g/m2.
— For paper or paperboard weighing more than 150 g/m2:
((a)) coloured throughout the mass; or
((b)) having a brightness of 60 % or more over, and

1.. a caliper of 225 µm (microns) or less; or
2.. a caliper more than 225 µm (microns) but not more than 508 µm (microns) and an ash content more than 3 %; or
((c)) having a brightness of less than 60 %, a caliper of 254 µm (microns) or less and an ash content more than 8 %.
— Heading No 4802 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard.
 5. In this chapter, ‘kraft paper and paperboard’ means paper and paperboard of which not less than 80 % by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes.
 6. Paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the heading Nos 4801 to 4811 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.
 7. 

((a)) in strips or rolls of a width exceeding 15 cm; or
((b)) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state.

Except that hand-made paper and paperboard in any size or shape as made directly and having all its edges deckled remains classified, subject to the provisions of note 6, in heading No 4802.
 8. 

((a)) paper in rolls, of a width of not less than 45 cm and not more than 160 cm, suitable for wall or ceiling decoration:

((i)) grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g. with textile flock), whether or not coated or covered with transparent protective plastics;
((ii)) with an uneven surface resulting from the incorporation of particles of wood, straw, etc.;
((iii)) coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or
((iv)) covered on the face side with plaiting material, whether or not bound together in parallel strands or woven;
((b)) borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
((c)) wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall.

Products on a base of paper or paperboard, suitable for use both as floor coverings and wall coverings are to be classified within heading No 4815.
 9. Heading No 4820 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
 10. Heading No 4823 applies inter alia to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
 11. Except for the goods of heading No 4814 or 4821, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods fall within Chapter 49.
 1. 

Weight(g/m2) Minimum Mullen bursting strength(kPa)
115 393
125 417
200 637
300 824
400 961
 2. 

((a)) having a Mullen burst index of not less than 38 and a stretch factor of more than 4,5 % in the cross direction and of more than 2 % in the machine direction;
((b)) having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight:

Weight(g/m2) Minimum tear(mN) Minimum tensile(kN/m)
Machine direction Machine direction plus cross direction Cross direction Machine direction plus cross direction
60 700 1 510 1,9 6
70 830 1 790 2,3 7,2
80 965 2 070 2,8 8,3
100 1 230 2 635 3,7 10,6
115 1 425 3 060 4,4 12,3
 3. For the purposes of subheading 4805 10, ‘semi-chemical fluting paper’ means paper, in rolls, of which not less than 65 % by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 60 (Concora medium test with 60 minutes of conditioning) crush resistance exceeding 20 kgf at 50 % relative humidity, at 23 oC.
 4. For the purposes of subheading 4805 30, ‘sulphite wrapping paper’ means machine-glazed paper, of which more than 40 % by weight of the total fibre content consists of wood fibres obtained by the chemical sulphite process, having an ash content not exceeding 8 % and having a Mullen burst index of not less than 15.
 5. For the purposes of subheading 4810 21, ‘light-weight coated paper’ means paper, coated on both sides, of a total weight not exceeding 72 g/m2, with a coating weight not exceeding 15 g/m2 per side, on a base of which not less than 50 % by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
 1. For the purposes of subheading 4801 00 10, the expression ‘newsprint’ shall be taken to apply to white paper or to paper which has been slightly coloured in the pulp, the mechanical pulp content of which represents at least 70 % of the total fibre content, glazed to an extent not exceeding 130 seconds Bekk, unsized, weighing not less than 40 g/m2 and not more than 57 g/m2, with watermarks not less than 4 cm but not more than 10 cm apart, in reels of a width of not less than 31 cm, containing 8 % or less by weight of fillers, and intended for the printing of daily newspapers, weekly papers or other periodicals of heading No 4902, published at least 10 times per year.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
480100 Newsprint, in rolls or sheets
48010010 Mentioned in the additional note 1 to this chapter 7 4,9 —
48010090 Other 18 9 —
4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading No 4801 or 4803; handmade paper and paperboard
48021000 Handmade paper and paperboard 15 5,1 —
480220 Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard
48022010 Paper and paperboard of a kind used as a base for photo-sensitive paper or paperboard 18 9 —
48022090 Paper and paperboard of a kind used as a base for heat-sensitive or electro-sensitive paper or paperboard 18 9 —
48023000 Carbonizing base paper 18 9 —
480240 Wallpaper base
48024010 Not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres 18 9 —
48024090 Other 18 9 —
Other paper and paperboard, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres
480251 Weighing less than 40 g/m2
48025110 Paper weighing not more than 15 g/m2 for use in stencil making 6 3,8 —
48025190 Other 18 9 —
48025200 Weighing 40 g/m2 or more but not more than 150 g/m2 18 9 —
480253 Weighing more than 150 g/m2
For punch card stock
48025311 Kraft paper and paperboard 18 9 —
48025319 Other 18 9 —
48025390 Other 18 9 —
480260 Other paper and paperboard, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process
48026010 Weighing less than 72 g/m2 and of which more than 50 % by weight of the total fibre content consists of fibres obtained by a mechanical process 18 9 —
48026090 Other 18 9 —
480300 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 of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state
48030010 Cellulose wadding 18 9 —
Creped paper and webs of cellulose fibres (tissues), weighing, per ply
48030031 Not more than 25 g/m2 18 9 —
48030039 More than 25 g/m2 18 9 —
48030090 Other 18 9 —
4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No 4802 or 4803
Kraftliner
480411 Unbleached
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48041111 Weighing less than 150 g/m2 18 6 —
48041115 Weighing 150 g/m2 or more but less than 175 g/m2 18 6 —
48041119 Weighing 175 g/m2 or more 18 6 —
48041190 Other 18 9 —
480419 Other
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
Composed of one or more layers unbleached and an outside layer bleached, semi-bleached or coloured, weighing per m2
48041911 Less than 150 g 18 6 —
48041915 150 g or more but less than 175 g 18 6 —
48041919 175 g or more 18 6 —
Other, weighing per m2
48041931 Less than 150 g 18 6 —
48041935 150 g or more but less than 175 g 18 6 —
48041939 175 g or more 18 6 —
48041990 Other 18 9 —
Sack kraft paper
480421 Unbleached
48042110 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 8 —
48042190 Other 18 9 —
480429 Other
48042910 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 8 —
48042990 Other 18 9 —
Other kraft paper and paperboard weighing 150 g/m2 or less
480431 Unbleached
48043110 For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607 6 2,5 —
Other
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48043151 Kraft electro-technical insulating paper 18 6 —
48043159 Other 18 6 —
48043190 Other 18 9 —
480439 Other
48043910 For the manufacture of paper yarn of heading No 5308 or of paper yarn reinforced with metal of heading No 5607 6 2,5 —
Other
Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process
48043951 Bleached uniformly throughout the mass 18 6 —
48043959 Other 18 6 —
48043990 Other 18 9 —
Other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2
480441 Unbleached
48044110 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 6 —
Other
48044191 Saturating kraft 18 9 —
48044199 Other 18 9 —
480442 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a | chemical process
48044210 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 6 —
48044290 Other 18 9 —
480449 Other
48044910 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 6 —
48044990 Other 18 9 —
Other kraft paper and paperboard weighing 225 g/m2 or more
480451 Unbleached
48045110 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 6 —
48045190 Other 18 9 —
480452 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process
48045210 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 6 —
48045290 Other 18 9 —
480459 Other
48045910 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process 18 6 —
48045990 Other 18 9 —
4805 Other uncoated paper and paperboard, in rolls or sheets
48051000 Semi-chemical fluting paper (corrugating medium) 18 9 —
Multi-ply paper and paperboard
48052100 Each layer bleached 18 9 —
480522 With only one outer layer bleached
48052210 Testliner 18 9 —
48052290 Other 18 9 —
48052300 Having three or more layers, of which only the two outer layers are bleached 18 9 —
480529 Other
48052910 Testliner 18 9 —
48052990 Other 18 9 —
480530 Sulphite wrapping paper
48053010 Weighing less than 30 g/m2 18 9 —
48053090 Weighing 30 g/m2 or more 18 9 —
48054000 Filter paper and paperboard 18 9 —
48055000 Felt paper and paperboard 18 9 —
480560 Other paper and paperboard, weighing 150 g/m2 or less
48056010 Strawpaper and strawboard 18 9 —
48056030 Paper and paperboard for corrugated paper and paperboard 18 9 —
48056090 Other 18 9 —
480570 Other paper and paperboard, weighing more than 150 g/m2 but less than 225 g/m2
Paper and paperboard for corrugated paper and paperboard
48057011 Testliner 18 9 —
48057019 Other 18 9 —
48057090 Other 18 9 —
480580 Other paper and paperboard, weighing 225 g/m2 or more
Made from wastepaper
48058011 Testliner 18 9 —
48058019 Other 18 9 —
48058090 Other 18 9 —
4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets
48061000 Vegetable parchment 18 10 —
48062000 Greaseproof papers 18 10 —
48063000 Tracing papers 18 10 —
480640 Glassine and other glazed transparent or translucent papers
48064010 Glassine papers 18 10 —
48064090 Other 18 10 —
4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets
48071000 Paper and paperboard, laminated internally with bitumen, tar or asphalt 18 10 —
Other
48079100 Straw paper and paperboard, whether or not covered with paper other than straw paper 18 10 —
480799 Other
Made from wastepaper, whether or not covered with paper
48079911 Composed of two or more layers of different nature 18 10 —
48079919 Other 18 10 —
48079990 Other 18 10 —
4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than that of heading No 4803 or 4818
480810 Corrugated paper and paperboard, whether or not perforated
48081010 On which paper or paperboard has been glued on one side 21 11 —
48081090 Other 21 11 —
48082000 Sack kraft paper, creped or crinkled, whether or not embossed or perforated 18 10 —
48083000 Other kraft paper, creped or crinkled, whether or not embossed or perforated 18 10 —
48089000 Other 18 10 —
4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state
48091000 Carbon or similar copying papers 19 9 —
48092000 Self-copy paper 19 9 —
48099000 Other 19 9 —
4810 Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets
Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by a mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres
481011 Weighing not more than 150 g/m2
48101110 Paper and paperboard of a kind used as a base for photo-sensitive, heat-sensitive or electro-sensitive paper or paperboard 19 9 —
48101190 Other 19 9 —
48101200 Weighing more than 150 g/m2 19 9 —
Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10 % by weight of the total fibre content consists of fibres obtained by a mechanical process
48102100 Light-weight coated paper 19 9 —
481029 Other
48102910 In rolls 19 9 —
48102990 In sheets 19 9 —
Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes
48103100 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150 g/m2 or less 19 9 —
481032 Bleached uniformly throughout the mass and of which more than 95 % by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150 g/m2
48103210 Coated with kaolin 19 8 —
48103290 Other 19 9 —
48103900 Other 19 9 —
Other paper and paperboard
481091 Multi-ply
48109110 Each layer bleached 19 9 —
48109130 With only one outer layer bleached 19 9 —
48109190 Other 19 9 —
481099 Other
48109910 Bleached paper and paperboard, coated with kaolin 19 8 —
48109930 Coated with mica powder 15 7 —
48109990 Other 19 9 —
4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of heading No 4803, 4809, 4810 or 4818
48111000 Tarred, bituminized or asphalted paper and paperboard 19 9 —
Gummed or adhesive paper and paperboard
48112100 Self-adhesive 19 9 —
48112900 Other 19 9 —
Paper and paperboard coated, impregnated or covered with plastics (excluding adhesives)
48113100 Bleached, weighing more than 150 g/m2 19 8 —
48113900 Other 19 9 —
48114000 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 19 9 —
481190 Other paper, paperboard, cellulose wadding and webs of soft cellulose
48119010 Continuous forms 19 9 —
48119090 Other 19 9 —
48120000 Filter blocks, slabs and plates, of paper pulp 17 10 —
4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes
48131000 In the form of booklets or tubes 15 5,1 —
48132000 In rolls of a width not exceeding 5 cm 15 5,1 —
481390 Other
48139010 Not impregnated, in rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm 14 4,9 —
48139090 Other 19 9 —
4814 Wallpaper and similar wall coverings; window transparencies of paper
48141000 ‘Ingrain’ paper 19 7 —
48142000 Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics 23 12,5 —
48143000 Wallpaper and similar wall coverings, consisting of paper covered, on the face side, with plaiting material, whether or not bound together in parallel strands or woven 14 4,1 —
481490 Other
48149010 Wallpaper and similar wall coverings, consisting of grained, embossed, surface-coloured, design-printed or otherwise surface-decorated paper, coated or covered with transparent protective plastics 19 7 —
48149090 Other 19 7 —
48150000 Floor coverings on a base of paper or of paperboard, whether or not cut to size 19 11 m2
4816 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
48161000 Carbon or similar copying papers 19 9 —
48162000 Self-copy paper 19 9 —
48163000 Duplicator stencils 19 9 —
48169000 Other 19 9 —
4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
48171000 Envelopes 20 12 —
48172000 Letter cards, plain postcards and correspondence cards 20 12 —
48173000 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery 20 12 —
4818 Toilet paper, handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres
481810 Toilet paper
48181010 Weighing, per ply, 25 g/m2 or less 19 9 —
48181090 Weighing, per ply, more than 25 g/m2 19 9 —
481820 Handkerchiefs, cleansing or facial tissues and towels
48182010 Handkerchiefs and cleansing or facial tissues 19 11 —
Hand towels
48182091 In rolls 19 11 —
48182099 Other 19 11 —
48183000 Tablecloths and serviettes 19 11 —
481840 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles
Sanitary towels, tampons and similar articles
48184011 Sanitary towels 19 10 —
48184013 Tampons 19 10 —
48184019 Other 19 10 —
Napkins and napkin liners for babies and similar sanitary articles
48184091 Not put up for retail sale 19 10 —
48184099 Other 19 7 —
48185000 Articles of apparel and clothing accessories 19 11 —
481890 Other
48189010 Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale 19 10 —
48189090 Other 19 11 —
4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like
48191000 Cartons, boxes and cases, of corrugated paper or paperboard 20 12 —
481920 Folding cartons, boxes and cases, of non-corrugated paper or paperboard
48192010 With a weight of the paper or the paperboard of less than 600 g/m2 20 12 —
48192090 With a weight of the paper or the paperboard of 600 g/m2 or more 20 12 —
48193000 Sacks and bags, having a base of a width of 40 cm or more 20 12 —
48194000 Other sacks and bags, including cones 20 12 —
48195000 Other packing containers, including record sleeves 20 12 —
48196000 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 20 11 —
4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard
482010 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
48201010 Registers, account books, order books and receipt books 21 12 —
48201030 Note books, letter pads and memorandum pads 21 12 —
48201050 Diaries 21 12 —
48201090 Other 21 12 —
48202000 Exercise books 21 12 —
48203000 Binders, folders and file covers 21 12 —
482040 Manifold business forms and interleaved carbon sets
48204010 Continuous forms 21 12 —
48204090 Other 21 12 —
48205000 Albums for samples or for collections 21 12 —
48209000 Other 21 12 —
4821 Paper or paperboard labels of all kinds, whether or not printed
482110 Printed
48211010 Self-adhesive 20 10 —
48211090 Other 20 10 —
482190 Other
48219010 Self-adhesive 20 10 —
48219090 Other 20 10 —
4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened)
48221000 Of a kind used for winding textile yarn 19 11 —
48229000 Other 19 11 —
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
Gummed or adhesive paper, in strips or rolls
482311 Self-adhesive
48231110 Strips of a width not exceeding 10 cm, the coating of which consists of unvulcanized natural or synthetic rubber 16 4,6 —
48231190 Other 19 9 —
48231900 Other 19 9 —
48232000 Filter paper and paperboard 19 9 —
48233000 Cards, not punched, for punch card machines, whether or not in strips 19 11 —
48234000 Rolls, sheets and dials, printed for self-recording apparatus 19 11 —
Other paper and paperboard, of a kind used for writing, printing or other graphic purposes
482351 Printed, embossed or perforated
48235110 Continuous forms 19 9 —
48235190 Other 19 9 —
482359 Other
48235910 In strips or rolls for office machines and the like 19 9 —
48235990 Other 19 9 —
482360 Trays, dishes, plates, cups and the like, of paper or paperboard
48236010 Trays, dishes and plates 19 11 —
48236090 Other 19 11 —
482370 Moulded or pressed articles of paper pulp
48237010 Moulded trays and boxes for packing eggs 19 11 —
48237090 Other 19 11 —
482390 Other
48239010 Gaskets, washers and other seals, for use in civil aircraft 19 Free —
Other
48239020 Perforated paper and paperboard for Jacquard and similar machines 13 4,6 —
48239030 Fans and hand screens; frames therefor and parts of such frames 21 5,6 —
Other
Cut to size or shape
48239051 Condenser paper 19 9 —
Other
48239071 Gummed or adhesive paper 19 9 —
48239079 Other 19 9 —
48239090 Other 19 11 —
CHAPTER 49 1. 

((a)) photographic negatives or positives on transparent bases (Chapter 37);
((b)) maps, plans or globes, in relief, whether or not printed (heading No 9023);
((c)) playing cards or other goods of Chapter 95; or
((d)) original engravings, prints or lithographs (heading No 9702), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading No 9704, antiques of an age exceeding 100 years or other articles of Chapter 97.
 2. For the purposes of Chapter 49, the term ‘printed’ also means reproduced by means of a duplicating machine, produced under the control of a computer, embossed, photographed, photocopied, thermocopied or typewritten.
 3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading No 4901, whether or not containing advertising material.
 4. 

((a)) a collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes;
((b)) a pictorial supplement accompanying, and subsidiary to, a bound volume; and
((c)) printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding.

However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading No 4911.
 5. Subject to note 3 to this chapter, heading No 4901 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading No 4911.
 6. For the purposes of heading No 4903, the expression ‘children's picture books’ means books for children in which the pictures form the principal interest and the text is subsidiary.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
4901 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets
49011000 In single sheets, whether or not folded Free Free —
Other
49019100 Dictionaries and encyclopaedias, and serial instalments thereof Free Free —
49019900 Other Free Free —
4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
49021000 Appearing at least four times a week Free Free —
49029000 Other Free Free —
49030000 Children's picture, drawing or colouring books 15 7,2 —
49040000 Music, printed or in manuscript, whether or not bound or illustrated. Free Free —
4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
49051000 Globes 16 4,6 —
Other
49059100 In book form Free Free —
49059900 Other Free Free —
49060000 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitized paper and carbon copies of the foregoing Free Free —
490700 Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; cheque forms; banknotes, stock, share or bond certificates and similar documents of title
49070010 Postage, revenue and similar stamps 6 2,5 —
49070030 Banknotes Free Free —
Other
49070091 Signed and numbered Free Free —
49070099 Other 15 5,1 —
4908 Transfers (decalcomanias)
49081000 Transfers (decalcomanias), vitrifiable 13 5,3 —
49089000 Other 13 5,3 —
49090000 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 15 6,5 —
49100000 Calendars of any kind, printed, including calendar blocks 19 6 —
4911 Other printed matter, including printed pictures and photographs
491110 Trade advertising material, commercial catalogues and the like
49111010 Paper and paperboard of heading No 3704, developed for graphic reproduction 16 5,8 —
49111090 Other 16 5,8 —
Other
491191 Pictures, designs and photographs
49119110 Sheets (not being trade advertising material), not folded, merely with illustrations or pictures not bearing a text or caption, for editions of books or periodicals which are published in different countries in one or more languages Free Free —
49119150 Paper and paperboard of heading No 3704, developed for graphic reproduction 16 5,8 —
Other
49119191 Pictures and designs 16 5,8 —
49119199 Photographs 16 5,8 —
491199 Other
49119910 Paper and paperboard of heading No 3704, developed for graphic reproduction 16 5,8 —
49119990 Other 16 5,8 —
SECTION XI 1. 

((a)) animal brush-making bristles or hair (heading No 0502); horsehair or horsehair waste (heading No 0503);
((b)) human hair or articles of human hair (heading No 0501, 6703 or 6704), except straining cloth of a kind commonly used in oil presses or the like (heading No 59.11);
((c)) cotton linters or other vegetable materials of Chapter 14;
((d)) asbestos of heading No 2524 or articles of asbestos or other products of heading No 6812 or 6813;
((e)) articles of heading No 3005 or 3006 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials);
((f)) sensitized textiles of heading Nos 3701 to 3704;
((g)) monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46);
((h)) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39;
((ij)) woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40;
((k)) hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading No 4303 or 4304;
((l)) articles of textile materials of heading No 4201 or 4202;
((m)) products or articles of Chapter 48 (for example, cellulose wadding);
((n)) footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
((o)) hair nets or other headgear or parts thereof of Chapter 65;
((p)) goods of Chapter 67;
((q)) abrasive-coated textile material (heading No 6805) and also carbon fibres or articles of carbon fibres of heading No 6815;
((r)) glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
((s)) articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); or
((t)) articles of Chapter 95 (for example, toys, games, sports requisites and nets).
 2. 
((A)) Goods classifiable in Chapters 50 to 55 or in heading No 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
((B)) For the purposes of the above rule:

((a)) Gimped horsehair yarn (heading No 5110) and metallized yarn (heading No 5605) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material.
((b)) The choice of appropriate heading shall be effected by determining first the chapter and then the applicable heading within that chapter, disregarding any materials not classified in that chapter.
((c)) When both Chapters 54 and 55 are involved with any other chapter, Chapters 54 and 55 are to be treated as a single chapter.
((d)) Where a chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material.
((C)) The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in notes 3, 4, 5 or 6 below.
 3. 
((A)) For the purposes of this section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as ‘twine, cordage, ropes and cables’:

((a)) of silk or waste silk, measuring more than 20 000 decitex;
((b)) of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10 000 decitex;
((c)) of true hemp or flax:

((i)) Polished or glazed, measuring 1 429 decitex or more; or
((ii)) Not polished or glazed, measuring more than 20 000 decitex;
((d)) of coir, consisting of three or more plies;
((e)) of other vegetable fibres, measuring more than 20 000 decitex; or
((f)) reinforced with metal thread.
((B)) Exceptions:

((a)) yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
((b)) man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than five turns per metre of Chapter 54;
((c)) silkworm gut of heading No 5006, and monofilaments of Chapter 54;
((d)) metallized yarn of heading No 5605; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and
((e)) chenille yarn, gimped yarn and loop wale-yarn of heading No 5606.
 4. 
((A)) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression ‘put up for retail sale’ in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up:

((a)) on cards, reels, tubes or similar supports, of a weight (including support) not exceeding:

((i)) 85 g in the case of silk, waste silk or man-made filament yarn; or
((ii)) 125 g in other cases;
((b)) in balls, hanks or skeins of a weight not exceeding:

((i)) 85 g in the case of man-made filament yarn of less than 3 000 decitex, silk or silk waste;
((ii)) 125 g in the case of all other yarns of less than 2 000 decitex; or
((iii)) 500 g in other cases;
((c)) in hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding:

((i)) 85 g in the case of silk, waste silk or man-made filament yarn; or
((ii)) 125 g in other cases.
((B)) Exceptions:

((a)) single yarn of any textile material, except:

((i)) single yarn of wool or fine animal hair, unbleached; and
((ii)) single yarn of wool or fine animal hair, bleached, dyed or printed, measuring more than 5 000 decitex;
((b)) multiple (folded) or cabled yarn, unbleached:

((i)) of silk or waste silk, however put up; or
((ii)) of other textile material except wool or fine animal hair, in hanks or skeins;
((c)) multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
((d)) single, multiple (folded) or cabled yarn of any textile material:

((i)) in cross-reeled hanks or skeins; or
((ii)) put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
 5. 

((a)) put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1 000 grams;
((b)) dressed; and
((c)) with a final ‘Z’ twist.
 6. 

 — single yarn of nylon or other polyamides, or of polyesters:
 60 cN/tex,
 — multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters:
 53 cN/tex,
 — single, multiple (folded) or cabled yarn of viscose rayon:
 27 cN/tex.
 7. 

((a)) cut otherwise than into squares or rectangles;
((b)) produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
((c)) hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
((d)) cut to size and having undergone a process of drawn thread work;
((e)) assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
((f)) knitted or crocheted to shape, presented in the form of a number of items in the length.
 8. Chapters 50 to 55 and, except where the context otherwise requires, Chapters 56 to 60, do not apply to goods made up within the meaning of note 7 above. Chapters 50 to 55 do not apply to goods of Chapters 56 to 59.
 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
 10. Elastic products consisting of textile materials combined with rubber threads are classified in this section.
 11. For the purposes of this section, the expression ‘impregnated’ includes ‘dipped’.
 12. For the purposes of this section, the expression ‘polyamides’ includes ‘aramids’.
 13. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.
 1. 

((a)) ‘Elastomeric yarn’:
Filament yarn, including monofilament, of synthetic textile material, other than textured yarn, which does not break on being extended to three times its original length and which returns, after being extended to twice its original length, within a period of five minutes, to a length not greater than one-and-a-half times its original length.
((b)) ‘Unbleached yarn’:
Yarn which:

((i)) has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or
((ii)) is of indeterminate colour (grey yarn), manufactured from garnetted stock.
Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide).
((c)) ‘Bleached yarn’:
Yarn which:

((i)) has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing;
((ii)) consists of a mixture of unbleached and bleached fibres; or
((iii)) is multiple (folded) or cabled and consists of unbleached and bleached yarns.
((d)) ‘Coloured (dyed or printed) yarn’:
Yarn which:

((i)) is dyed (whether or not in the mass) other than white or in a fugitive colour or printed, or made from dyed or printed fibres;
((ii)) consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots;
((iii)) is obtained from slivers or rovings which have been printed; or
((iv)) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn.
The above definitions also apply mutatis mutandis to monofilament and to strip or the like of Chapter 54.
((e)) ‘Unbleached woven fabric’:
Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed. Such fabric may have been treated with a colourless dressing or a fugitive dye.
((f)) ‘Bleached woven fabric’:
Woven fabric which:

((i)) has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece;
((ii)) consists of bleached yarn; or
((iii)) consists of unbleached and bleached yarn.
((g)) ‘Dyed woven fabric’:
Woven fabric which:

((i)) is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other then white (unless the context otherwise requires), in the piece; or
((ii)) consists of coloured yarn of a single uniform colour.
((h)) ‘Woven fabric of yarns of different colours’:
Woven fabric (other than printed woven fabric) which:

((i)) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);
((ii)) consists of unbleached or bleached yarn and coloured yarn; or
((iii)) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken into consideration.)
((ij)) ‘Printed woven fabric’:
Woven fabric which has been printed in the piece, whether or not made from yarns of different colours.
(The following are also regarded as printed woven fabrics: woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.)
The process of mercerization does not affect the classification of yarns or fabrics within the above categories.
((k)) ‘Plain weave’:
A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft.
 2. 
((A)) Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for the classification of a product of Chapters 50 to 55 consisting of the same textile materials.
((B)) For the application of this rule:

((a)) where appropriate, only the part which determines the classification under interpretative rule 3 shall be taken into account;
((b)) in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric;
((c)) in the case of embroidery of heading No 5810 only the ground fabric shall be taken into account. However, embroidery without visible ground shall be classified with reference to the embroidering threads alone.

CHAPTER 50
CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
50010000 Silkworm cocoons suitable for reeling 2 1 —
50020000 Raw silk (not thrown) 10 3,8 —
5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock)
50031000 Not carded or combed Free Free —
50039000 Other Free Free —
500400 Silk yarn (other than yarn spun from silk waste) not put up for retail sale
50040010 Unbleached, scoured or bleached 12 4,9 —
50040090 Other 12 4,9 —
500500 Yarn spun from silk waste, not put up for retail sale
50050010 Unbleached, scoured or bleached 7 2,9 —
50050090 Other 7 2,9 —
500600 Silk yarn and yarn spun from silk waste, put up for retail sale; silkworm gut
50060010 Silk yarn 13 6,2 —
50060090 Yarn spun from noil or other silk waste; silkworm gut 7 2,9 —
5007 Woven fabrics of silk or of silk waste
50071000 Fabrics of noil silk 17 3 —
500720 Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk
50072010 Crêpes 17 6,9 —
Pongee, habutai, honan, shantung, corah and similar Far Eastern fabrics, wholly of silk (not mixed with noil or other silk waste or with other textile materials)
50072021 Plain-woven, unbleached or not further processed than scoured 16 5,3 —
Other
50072031 Plain-woven 17 7,5 —
50072039 Other 17 7,5 —
Other
50072041 Diaphanous fabrics (open weave) 17 7,2 —
Other
50072051 Unbleached, scoured or bleached 17 7,2 —
50072059 Dyed 17 7,2 —
Of yarns of different colours
50072061 Of a width exceeding 57 cm but not exceeding 75 cm 17 7,2 —
50072069 Other 17 7,2 —
50072071 Printed 17 7,2 —
500790 Other fabrics
50079010 Unbleached, scoured or bleached 17 6,9 —
50079030 Dyed 17 6,9 —
50079050 Of yarns of different colours 17 6,9 —
50079090 Printed 17 6,9 —
CHAPTER 51 1. 

((a)) ‘wool’ means the natural fibre grown by sheep or lambs;
((b)) ‘fine animal hair’ means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat;
((c)) ‘coarse animal hair’ means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading No 0502) and horsehair (heading No 0503).

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
5101 Wool, not carded or combed
Greasy, including fleece-washed wool
51011100 Shorn wool Free Free —
51011900 Other Free Free —
Degreased, not carbonized
51012100 Shorn wool Free Free —
51012900 Other Free Free —
51013000 Carbonized Free Free —
5102 Fine or coarse animal hair, not carded or combed
510210 Fine animal hair
51021010 Of Angora rabbit Free Free —
51021030 Of alpaca, llama or vicuna Free Free —
51021050 Of camel or yak, or of Angora, Tibetan, Kashmir or similar goats Free Free —
51021090 Of rabbit (other than Angora rabbit), hare, beaver, nutria or musk-rat. Free Free —
51022000 Coarse animal hair Free Free —
5103 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock
510310 Noils of wool or of fine animal hair
51031010 Not carbonized Free Free —
51031090 Carbonized Free Free —
510320 Other waste of wool or of fine animal hair
51032010 Yarn waste Free Free —
Other
51032091 Not carbonized Free Free —
51032099 Carbonized Free Free —
51033000 Waste of coarse animal hair Free Free —
51040000 Garnetted stock of wool or of fine or coarse animal hair Free Free —
5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments)
51051000 Carded wool 3 2,5 —
Wool tops and other combed wool
51052100 Combed wool in fragments 3 2,5 —
51052900 Other 3 2,5 —
510530 Fine animal hair, carded or combed
51053010 Carded 3 2,5 —
51053090 Combed 3 2,5 —
51054000 Coarse animal hair, carded or combed 3 2,5 —
5106 Yarn of carded wool, not put up for retail sale
510610 Containing 85 % or more by weight of wool
51061010 Unbleached 3,8 3,8 —
51061090 Other 3,8 3,8 —
510620 Containing less than 85 % by weight of wool
Containing 85 % or more by weight of wool and fine animal hair
51062011 Unbleached 3,8 5,3 —
51062019 Other 3,8 5,3 —
Other
51062091 Unbleached 10 5,3 —
51062099 Other 10 5,3 —
5107 Yarn of combed wool, not put up for retail sale
510710 Containing 85 % or more by weight of wool
51071010 Unbleached 5 3,8 —
51071090 Other 5 3,8 —
510720 Containing less than 85 % by weight of wool
Containing 85 % or more by weight of wool and fine animal hair
51072010 Unbleached 5 6,2 —
51072030 Other 5 6,2 —
Other
Mixed solely or mainly with synthetic staple fibres
51072051 Unbleached 10 6,2 —
51072059 Other 10 6,2 —
Otherwise mixed
51072091 Unbleached 10 6,2 —
51072099 Other 10 6,2 —
5108 Yarn of fine animal hair (carded or combed), not put up for retail sale
510810 Carded
51081010 Unbleached 5 3,2 —
51081090 Other 5 3,2 —
510820 Combed
51082010 Unbleached 5 3,2 —
51082090 Other 5 3,2 —
5109 Yarn of wool or of fine animal hair, put up for retail sale
510910 Containing 85 % or more by weight of wool or of fine animal hair
51091010 In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g 4,6 3,8 —
51091090 Other 11 6,5 —
510990 Other
51099010 In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g 10 5,3 —
51099090 Other 11 6,5 —
51100000 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale 10 3,5 —
5111 Woven fabrics of carded wool or of carded fine animal hair
Containing 85 % or more by weight of wool or of fine animal hair
51111100 Of a weight not exceeding 300 g/m2 13  —
511119 Other
51111910 Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2 13  —
51111990 Of a weight exceeding 450 g/m2 13  —
51112000 Other, mixed mainly or solely with man-made filaments 18 17 —
511130 Other, mixed mainly or solely with man-made staple fibres
51113010 Of a weight not exceeding 300 g/m2 18 17 —
51113030 Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2 18 17 —
51113090 Of a weight exceeding 450 g/m2 18 17 —
511190 Other
51119010 Containing a total of more than 10 % by weight of textile materials of Chapter 50 17 7,2 —
Other
51119091 Of a weight not exceeding 300 g/m2 18 17 —
51119093 Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2 18 17 —
51119099 Of a weight exceeding 450 g/m2 18 17 —
5112 Woven fabrics of combed wool or of combed fine animal hair
Containing 85 % or more by weight of wool or of fine animal hair
51121100 Of a weight not exceeding 200 g/m2 13  —
511219 Other
51121910 Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2 13  —
51121990 Of a weight exceeding 375 g/m2 13  —
51122000 Other, mixed mainly or solely with man-made filaments 18 17 —
511230 Other, mixed mainly or solely with man-made staple fibres
51123010 Of a weight not exceeding 200 g/m2 18 17 —
51123030 Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2 18 17 —
51123090 Of a weight exceeding 375 g/m2 18 17 —
511290 Other
51129010 Containing a total of more than 10 % by weight of textile materials of Chapter 50 17 7,2 —
Other
51129091 Of a weight not exceeding 200 g/m2 18 17 —
51129093 Of a weight exceeding 200 g/m2 but not exceeding 375 g/m2 18 17 —
51129099 Of a weight exceeding 375 g/m2 18 17 —
51130000 Woven fabrics of coarse animal hair or of horsehair 16 5,3 —
CHAPTER 52 1. For the purposes of subheadings 5209 42 and 5211 42, the expression ‘denim’ means fabrics of three-thread or four-thread twill, including broken twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of blue than that of the warp yarns.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
520100 Cotton, not carded or combed
52010010 Rendered absorbent or bleached Free Free —
52010090 Other Free Free —
5202 Cotton waste (including yarn waste and garnetted stock)
52021000 Yarn waste (including thread waste) Free Free —
Other
52029100 Garnetted stock Free Free —
52029900 Other Free Free —
52030000 Cotton, carded or combed 3 1,4 —
5204 Cotton sewing thread, whether or not put up for retail sale
Not put up for retail sale
52041100 Containing 85 % or more by weight of cotton 10 6 —
52041900 Other 10 6 —
52042000 Put up for retail sale 16 9 —
5205 Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale
Single yarn, of uncombed fibres
52051100 Measuring 714,29 decitex or more (not exceeding 14 metric number) 10 6 —
52051200 Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 10 6 —
52051300 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 10 6 —
52051400 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 10 6 —
520515 Measuring less than 125 decitex (exceeding 80 metric number)
52051510 Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number) 10 6 —
52051590 Measuring less than 83,33 decitex (exceeding 120 metric number) 10 4 —
Single yarn, of combed fibres
52052100 Measuring 714,29 decitex or more (not exceeding 14 metric number) 10 6 —
52052200 Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 10 6 —
52052300 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 10 6 —
52052400 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 10 6 —
520525 Measuring less than 125 decitex (exceeding 80 metric number)
52052510 Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number) 10 6 —
52052530 Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number) 10 6 —
52052590 Measuring less than 83,33 decitex (exceeding 120 metric number) 10 4 —
Multiple (folded) or cabled yarn, of uncombed fibres
52053100 Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) 10 6 —
52053200 Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 10 6 —
52053300 Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 10 6 —
52053400 Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 10 6 —
520535 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52053510 Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn) 10 6 —
52053590 Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn) 10 6 —
Multiple (folded) or cabled yarn, of combed fibres
52054100 Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) 10 6 —
52054200 Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 10 6 —
52054300 Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 10 6 —
52054400 Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 10 6 —
520545 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52054510 Measuring per single yarn less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) 10 6 —
52054530 Measuring per single yarn less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) 10 6 —
52054590 Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn) 10 6 —
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
52061100 Measuring 714,29 decitex or more (not exceeding 14 metric number) 10 6 —
52061200 Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 10 6 —
52061300 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 10 6 —
52061400 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 10 6 —
520615 Measuring less than 125 decitex (exceeding 80 metric number)
52061510 Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number) 10 6 —
52061590 Measuring less than 83,33 decitex (exceeding 120 metric number) 10 4 —
Single yarn, of combed fibres
52062100 Measuring 714,29 decitex or more (not exceeding 14 metric number) 10 6 —
52062200 Measuring less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number) 10 6 —
52062300 Measuring less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number) 10 6 —
52062400 Measuring less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) 10 6 —
520625 Measuring less than 125 decitex (exceeding 80 metric number)
52062510 Measuring less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number) 10 6 —
52062590 Measuring less than 83,33 decitex (exceeding 120 metric number) 10 4 —
Multiple (folded) or cabled yarn, of uncombed fibres
52063100 Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) 10 6 —
52063200 Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 10 6 —
52063300 Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) 10 6 —
52063400 Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 10 6 —
520635 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52063510 Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn) 10 6 —
52063590 Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn) 10 6 —
Multiple (folded) or cabled yarn, of combed fibres
52064100 Measuring per single yarn 714,29 decitex or more (not exceeding 14 metric number per single yarn) 10 6 —
52064200 Measuring per single yarn less than 714,29 decitex but not less than 232,56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) 10 6 —
52064300 Measuring per single yarn less than 232,56 decitex but not less than 192,31 decitex (exceeding 43 metric number but not exceeding 52 metric 10 6 —
52064400 Measuring per single yarn less than 192,31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) 10 6 —
520645 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52064510 Measuring per single yarn less than 125 decitex but not less than 83,33 decitex (exceeding 80 metric number but not exceeding 120 metric number per single yarn) 10 6 —
52064590 Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn) 10 6 —
5207 Cotton yarn (other than sewing thread) put up for retail sale
52071000 Containing 85 % or more by weight of cotton 16 9 —
52079000 Other 16 9 —
5208 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2
Unbleached
520811 Plain weave, weighing not more than 100 g/m2
52081110 Fabrics for the manufacture of bandages, dressings and medical gauzes 17 10 —
52081190 Other 17 10 —
520812 Plain weave, weighing more than 100 g/m2
Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width
52081211 Not exceeding 115 cm 17 10 —
52081213 Exceeding 115 cm but not exceeding 145 cm 17 10 —
52081215 Exceeding 145 cm but not exceeding 165 cm 17 10 —
52081219 Exceeding 165 cm 17 10 —
Plain weave, weighing more than 130 g/m2 and of a width
52081291 Not exceeding 115 cm 17 10 —
52081293 Exceeding 115 cm but not exceeding 145 cm 17 10 —
52081295 Exceeding 145 cm but not exceeding 165 cm 17 10 —
52081299 Exceeding 165 cm 17 10 —
52081300 3-thread or 4-thread twill, including cross twill 17 10 —
52081900 Other fabrics 17 10 —
Bleached
520821 Plain weave, weighing not more than 100 g/m2
52082110 Fabrics for the manufacture of bandages, dressings and medical gauzes 17 10 —
52082190 Other 17 10 —
520822 Plain weave, weighing more than 100 g/m2
Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width
52082211 Not exceeding 115 cm 17 10 —
52082213 Exceeding 115 cm but not exceeding 145 cm 17 10 —
52082215 Exceeding 145 cm but not exceeding 165 cm 17 10 —
52082219 Exceeding 165 cm 17 10 —
Plain weave, weighing more than 130 g/m2 and of a width
52082291 Not exceeding 115 cm 17 10 —
52082293 Exceeding 115 cm but not exceeding 145 cm 17 10 —
52082295 Exceeding 145 cm but not exceeding 165 cm 17 10 —
52082299 Exceeding 165 cm 17 10 —
52082300 3-thread or 4-thread twill, including cross twill 17 10 —
52082900 Other fabrics 17 10 —
Dyed
52083100 Plain weave, weighing not more than 100 g/m2 17 10 —
520832 Plain weave, weighing more than 100 g/m2
Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 and of a width
52083211 Not exceeding 115 cm 17 10 —
52083213 Exceeding 115 cm but not exceeding 145 cm 17 10 —
52083215 Exceeding 145 cm but not exceeding 165 cm 17 10 —
52083219 Exceeding 165 cm 17 10 —
Plain weave, weighing more than 130 g/m2 and of a width
52083291 Not exceeding 115 cm 17 10 —
52083293 Exceeding 115 cm but not exceeding 145 cm 17 10 —
52083295 Exceeding 145 cm but not exceeding 165 cm 17 10 —
52083299 Exceeding 165 cm 17 10 —
52083300 3-thread or 4-thread twill, including cross twill 17 10 —
52083900 Other fabrics 17 10 —
Of yarns of different colours
52084100 Plain weave, weighing not more than 100 g/m2 17 10 —
52084200 Plain weave, weighing more than 100 g/m2 17 10 —
52084300 3-thread or 4-thread twill, including cross twill 17 10 —
52084900 Other fabrics 17 10 —
Printed
52085100 Plain weave, weighing not more than 100 g/m2 17 10 —
520852 Plain weave, weighing more than 100 g/m2
52085210 Plain weave, weighing more than 100 g/m2 but not more than 130 g/m2 17 10 —
52085290 Plain weave, weighing more than 130 g/m2 17 10 —
52085300 3-thread or 4-thread twill, including cross twill 17 10 —
52085900 Other fabrics 17 10 —
5209 Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2
Unbleached
52091100 Plain weave 17 10 —
52091200 3-thread or 4-thread twill, including cross twill 17 10 —
52091900 Other fabrics 17 10 —
Bleached
52092100 Plain weave 17 10 —
52092200 3-thread or 4-thread twill, including cross twill 17 10 —
52092900 Other fabrics 17 10 —
Dyed
52093100 Plain weave 17 10 —
52093200 3-thread or 4-thread twill, including cross twill 17 10 —
52093900 Other fabrics 17 10 —
Of yarns of different colours
52094100 Plain weave 17 10 —
52094200 Denim 17 10 —
52094300 Other fabrics of 3-thread or 4-thread twill, including cross twill 17 10 —
520949 Other fabrics
52094910 Jacquard fabrics of a width of more than 115 cm but less than 140 cm 17 10 —
52094990 Other 17 10 —
Printed
52095100 Plain weave 17 10 —
52095200 3-thread or 4-thread twill, including cross twill 17 10 —
52095900 Other fabrics 17 10 —
5210 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2
Unbleached
521011 Plain weave
52101110 Of a width not exceeding 165 cm 19 10 —
52101190 Of a width exceeding 165 cm 19 10 —
52101200 3-thread or 4-thread twill, including cross twill 19 10 —
52101900 Other fabrics 19 10 —
Bleached
521021 Plain weave
52102110 Of a width not exceeding 165 cm 19 10 —
52102190 Of a width exceeding 165 cm 19 10 —
52102200 3-thread or 4-thread twill, including cross twill 19 10 —
52102900 Other fabrics 19 10 —
Dyed
521031 Plain weave
52103110 Of a width not exceeding 165 cm 19 10 —
52103190 Of a width exceeding 165 cm 19 10 —
52103200 3-thread or 4-thread twill, including cross twill 19 10 —
52103900 Other fabrics 19 10 —
Of yarns of different colours
52104100 Plain weave 19 10 —
52104200 3-thread or 4-thread twill, including cross twill 19 10 —
52104900 Other fabrics 19 10 —
Printed
52105100 Plain weave 19 10 —
52105200 3-thread or 4-thread twill, including cross twill 19 10 —
52105900 Other fabrics 19 10 —
5211 Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2
Unbleached
52111100 Plain weave 19 10 —
52111200 3-thread or 4-thread twill, including cross twill 19 10 —
52111900 Other fabrics 19 10 —
Bleached
52112100 Plain weave 19 10 —
52112200 3-thread or 4-thread twill, including cross twill 19 10 —
52112900 Other fabrics 19 10 —
Dyed
52113100 Plain weave 19 10 —
52113200 3-thread or 4-thread twill, including cross twill 19 10 —
52113900 Other fabrics 19 10 —
Of yarns of different colours
52114100 Plain weave 19 10 —
52114200 Denim 19 10 —
52114300 Other fabrics of 3-thread or 4-thread twill, including cross twill 19 10 —
521149 Other fabrics
Jacquard fabrics
52114911 Mattress tickings 19 10 —
52114919 Other 19 10 —
52114990 Other 19 10 —
Printed
52115100 Plain weave 19 10 —
52115200 3-thread or 4-thread twill, including cross twill 19 10 —
52115900 Other fabrics 19 10 —
5212 Other woven fabrics of cotton
Weighing not more than 200 g/m2
521211 Unbleached
52121110 Mixed mainly or solely with flax 19 10 —
52121190 Otherwise mixed 19 10 —
521212 Bleached
52121210 Mixed mainly or solely with flax 19 10 —
52121290 Otherwise mixed 19 10 —
521213 Dyed
52121310 Mixed mainly or solely with flax 19 10 —
52121390 Otherwise mixed 19 10 —
521214 Of yarns of different colours
52121410 Mixed mainly or solely with flax 19 10 —
52121490 Otherwise mixed 19 10 —
521215 Printed
52121510 Mixed mainly or solely with flax 19 10 —
52121590 Otherwise mixed 19 10 —
Weighing more than 200 g/m2
521221 Unbleached
52122110 Mixed mainly or solely with flax 19 10 —
52122190 Otherwise mixed 19 10 —
521222 Bleached
52122210 Mixed mainly or solely with flax 19 10 —
52122290 Otherwise mixed 19 10 —
521223 Dyed
52122310 Mixed mainly or solely with flax 19 10 —
52122390 Otherwise mixed 19 10 —
521224 Of yarns of different colours
52122410 Mixed mainly or solely with flax 19 10 —
52122490 Otherwise mixed 19 10 —
521225 Printed
52122510 Mixed mainly or solely with flax 19 10 —
52122590 Otherwise mixed 19 10 —
CHAPTER 53
CN code Description Rate of duty
atonomous (%) Conventional (%) Supplementary unit
5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
53011000 Flax, raw or retted Free — —
Flax, broken, scutched, hackled or otherwise processed, but not spun
53012100 Broken or scutched Free — —
53012900 Other Free — —
530130 Flax tow and waste
53013010 Tow Free — —
53013090 Flax waste Free — —
5302 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)
53021000 True hemp, raw or retted Free — —
53029000 Other Free — —
5303 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)
53031000 Jute and other textile bast fibres, raw or retted Free Free —
53039000 Other Free Free —
5304 Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)
53041000 Sisal and other textile fibres of the genus Agave, raw Free Free —
53049000 Other Free Free —
5305 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock)
Of coconut (coir)
53051100 Raw Free Free —
53051900 Other Free Free —
Of abaca
53052100 Raw Free Free —
53052900 Other Free Free —
Other
53059100 Raw Free Free —
53059900 Other Free Free —
5306 Flax yarn
530610 Single
Not put up for retail sale
Measuring 833,3 decitex or more (not exceeding 12 metric number)
53061011 Unbleached 10 4,6 —
53061019 Other 10 4,6 —
Measuring less than 833,3 decitex but not less than 277,8 decitex (exceeding 12 metric number but not exceeding 36 metric number)
53061031 Unbleached 10 4,6 —
53061039 Other 10 4,6 —
53061050 Measuring less than 277,8 decitex (exceeding 36 metric number) 10 3,8 —
53061090 Put up for retail sale 17 5,9 —
530620 Multiple (folded) or cabled
Not put up for retail sale
53062011 Unbleached 10 5 —
53062019 Other 10 5 —
53062090 Put up for retail sale 17 5,9 —
5307 Yarn of jute or of other textile bast fibres of heading No 5303
530710 Single
53071010 Measuring 1 000 decitex or less (10 metric number or more) 10 5,3 —
53071090 Measuring more than 1 000 decitex (less than 10 metric number) 10 5,3 —
53072000 Multiple (folded) or cabled 10 5,3 —
5308 Yarn of other vegetable textile fibres; paper yarn
53081000 Coir yarn Free Free —
530820 True hemp yarn
53082010 Not put up for retail sale 10 3 —
53082090 Put up for retail sale 16 4,9 —
53083000 Paper yarn 10 5,3 —
530890 Other
Ramie yarn
53089011 Measuring 833,3 decitex or more (not exceeding 12 metric number). 10 4,6 —
53089013 Measuring less than 833,3 decitex but not less than 277,8 decitex (exceeding 12 metric number but not exceeding 36 metric number). 10 4,6 —
53089019 Measuring less than 277,8 decitex (exceeding 36 metric number) 10 3,8 —
53089090 Other 10 3,8 —
5309 Woven fabrics of flax
Containing 85 % or more by weight of flax
530911 Unbleached or bleached
Unbleached, of a weight
53091111 Not exceeding 400 g/m2 21 14 —
53091119 Exceeding 400 g/m2 21 14 —
53091190 Bleached 21 14 —
530919 Other
53091910 Dyed or of yarns of different colours 21 14 —
53091990 Printed 21 14 —
Containing less than 85 % by weight of flax
530921 Unbleached or bleached
53092110 Unbleached 21 14 —
53092190 Bleached 21 14 —
530929 Other
53092910 Dyed or of yarns of different colours 21 14 —
53092990 Printed 21 14 —
5310 Woven fabrics of jute or of other textile bast fibres of heading No 5303
531010 Unbleached
53101010 Of a width not exceeding 150 cm 23 8,6 —
53101090 Of a width exceeding 150 cm 23 9,3 —
53109000 Other 23 8,6 —
531100 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
53110010 Of ramie 21 14 —
53110090 Other 19 5,8 —
CHAPTER 54 1. 

((a)) by polymerization of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or
((b)) by chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates.

The terms ‘synthetic’ and ‘artificial’, used in relation to fibres, mean: synthetic: fibres as defined at (a); artificial: fibres as defined at (b).

The terms ‘man-made’, ‘synthetic’ and ‘artificial’ shall have the same meanings when used in relation to ‘textile materials’.
 2. Heading Nos 5402 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
5401 Sewing thread of man-made filaments, whether or not put up for retail sale
540110 Of synthetic filaments
Not put up for retail sale
54011011 Core yarn 15 9 —
54011019 Other 15 9 —
54011090 Put up for retail sale 19 6 —
540120 Of artificial filaments
54012010 Not put up for retail sale 15 9,5 —
54012090 Put up for retail sale 18 5,8 —
5402 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
540210 High tenacity yarn of nylon or other polyamides
54021010 Of aramids 15 9 —
54021090 Other 15 9 —
54022000 High tenacity yarn of polyesters 15 9 —
Textured yarn
540231 Of nylon or other polyamides, measuring per single yarn not more than 50 tex
54023110 Measuring, per single yarn, not more than 5 tex 15 9 —
54023130 Measuring, per single yarn, more than 5 tex but not more than 33 tex 15 9 —
54023190 Measuring, per single yarn, more than 33 tex but not more than 50 tex 15 9 —
54023200 Of nylon or other polyamides, measuring per single yarn more than 50 tex 15 9 —
540233 Of polyesters
54023310 Measuring, per single yarn, not more than 14 tex 15 9 —
54023390 Measuring, per single yarn, more than 14 tex 15 9 —
540239 Other
54023910 Of polypropylene 15 9 —
54023990 Other 15 9 —
Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre
540241 Of nylon or other polyamides
54024110 Measuring, per single yarn, not more than 7 tex 15 9 —
54024130 Measuring, per single yarn, more than 7 tex but not more than 33 tex 15 9 —
54024190 Measuring, per single yarn, more than 33 tex 15 9 —
54024200 Of polyesters, partially oriented 15 9 —
540243 Of polyesters, other
54024310 Measuring, per single yarn, not more than 14 tex 15 9 —
54024390 Measuring, per single yarn, more than 14 tex 15 9 —
540249 Other
54024910 Elastomeric 15 9 —
Other
54024991 Of polypropylene 15 9 —
54024999 Other 15 9 —
Other yarn, single, with a twist exceeding 50 turns per metre
540251 Of nylon or other polyamides
54025110 Measuring, per single yarn, not more than 7 tex 15 9 —
54025130 Measuring, per single yarn, more than 7 tex but not more than 33 tex 15 9 —
54025190 Measuring, per single yarn, more than 33 tex 15 9 —
540252 Of polyesters
54025210 Measuring, per single yarn, not more than 14 tex 15 9 —
54025290 Measuring, per single yarn, more than 14 tex 15 9 —
540259 Other
54025910 Of polypropylene 15 9 —
54025990 Other 15 9 —
Other yarn, multiple (folded) or cabled
540261 Of nylon or other polyamides
54026110 Measuring, per single yarn, not more than 7 tex 15 9 —
54026130 Measuring, per single yarn, more than 7 tex but not more than 33 tex 15 9 —
54026190 Measuring, per single yarn, more than 33 tex 15 9 —
540262 Of polyesters
54026210 Measuring, per single yarn, not more than 14 tex 15 9 —
54026290 Measuring, per single yarn, more than 14 tex 15 9 —
540269 Other
54026910 Of polypropylene 15 9 —
54026990 Other 15 9 —
5403 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex
54031000 High tenacity yarn of viscose rayon 15 9,5 —
540320 Textured yarn
54032010 Of cellulose acetate 15 9,5 —
54032090 Other 15 9,5 —
Other yarn, single
54033100 Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre 15 9,5 —
54033200 Of viscose rayon, with a twist exceeding 120 turns per metre 15 9,5 —
540333 Of cellulose acetate
54033310 Single, untwisted or with a twist not exceeding 250 turns per metre 15 9,5 —
54033390 Other 15 9,5 —
54033900 Other 15 9,5 —
Other yarn, multiple (folded) or cabled
54034100 Of viscose rayon 15 9,5 —
54034200 Of cellulose acetate 15 9,5 —
54034900 Other 15 9,5 —
5404 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm
540410 Monofilament
54041010 Elastomeric 13 5,8 —
54041090 Other 13 5,8 —
540490 Other
Of polypropylene
54049011 Decorative strip of the kind used for packaging 14 6,3 —
54049019 Other 14 6,3 —
54049090 Other 14 6,3 —
54050000 Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm 10 3,8 —
5406 Man-made filament yarn (other than sewing thread), put up for retail sale
54061000 Synthetic filament yarn 19 6 —
54062000 Artificial filament yarn 18 5,8 —
5407 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No 5404
54071000 Woven fabrics obtained from high tenacity yarn of nylon or other poly-amides, or of polyesters 21 11 —
540720 Woven fabrics obtained from strip or the like
Of polyethylene or polypropylene, of a width of
54072011 Less than 3 m 21 11 —
54072019 3 m or more 21 11 —
54072090 Other 21 11 —
54073000 Fabrics specified in note 9 to Section XI 21 11 —
Other woven fabrics, containing 85 % or more by weight of filaments of nylon or other polyamides
54074100 Unbleached or bleached 21 11 —
540742 Dyed
54074210 Of a width not exceeding 57 cm 21 11 —
54074290 Of a width exceeding 57 cm 21 11 —
54074300 Of yarns of different colours 21 11 —
540744 Printed
54074410 Of a width not exceeding 57 cm 21 11 —
54074490 Of a width exceeding 57 cm 21 11 —
Other woven fabrics, containing 85 % or more by weight of textured polyester filaments
54075100 Unbleached or bleached 21 11 —
54075200 Dyed 21 11 —
540753 Of yarns of different colours
54075310 Of a width exceeding 57 cm but not exceeding 75 cm 21 11 —
54075390 Other 21 11 —
54075400 Printed 21 11 —
540760 Other woven fabrics, containing 85 % or more by weight of non-textured polyester filaments
54076010 Unbleached or bleached 21 11 —
54076030 Dyed 21 11 —
Of yarns of different colours
54076051 Of a width exceeding 57 cm but not exceeding 75 cm 21 11 —
54076059 Other 21 11 —
54076090 Printed 21 11 —
Other woven fabrics, containing 85 % or more by weight of synthetic filaments
54077100 Unbleached or bleached 21 11 —
54077200 Dyed 21 11 —
540773 Of yarns of different colours
54077310 Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m2 21 11 —
Other
54077391 Of a width exceeding 57 cm but not exceeding 75 cm 21 11 —
54077399 Other 21 11 —
54077400 Printed 21 11 —
Other woven fabrics, containing less than 85 % by weight of synthetic filaments, mixed mainly or solely with cotton
54078100 Unbleached or bleached 21 11 —
54078200 Dyed 21 11 —
540783 Of yarns of different colours
54078310 Jacquard fabrics of a width of more than 115 cm but less than 140 cm of a weight exceeding 250 g/m2 21 11 —
54078390 Other 21 11 —
54078400 Printed 21 11 —
Other woven fabrics
54079100 Unbleached or bleached 21 11 —
54079200 Dyed 21 11 —
540793 Of yarns of different colours
54079310 Jacquard fabrics of a width of more than 115 cm but less than 140 cm, of a weight exceeding 250 g/m2 21 11 —
54079390 Other 21 11 —
54079400 Printed 21 11 —
5408 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No 5405
54081000 Woven fabrics obtained from high tenacity yarn, of viscose rayon 20 11 —
Other woven fabrics, containing 85 % or more by weight of artificial filament or strip or the like
54082100 Unbleached or bleached 20 11 —
540822 Dyed
54082210 Of a width exceeding 135 cm but not exceeding 155 cm, plain weave, twill weave, cross twill weave or satin weave 20 11 —
54082290 Other 20 11 —
540823 Of yarns of different colours
54082310 Jacquard fabrics of a width of more than 115 cm but less than 140 cm of a weight exceeding 250 g/m2 20 11 —
54082390 Other 20 11 —
54082400 Printed 20 11 —
Other woven fabrics
54083100 Unbleached or bleached 20 11 —
54083200 Dyed 20 11 —
54083300 Of yarns of different colours 20 11 —
54083400 Printed 20 11 —
CHAPTER 55 1. 

((a)) length of tow exceeding 2 m;
((b)) twist less than five turns per metre;
((c)) measuring per filament less than 67 decitex;
((d)) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100 % of its length;
((e)) total measurement of tow more than 20 000 decitex.

Tow of a length not exceeding 2 m is to be classified within heading No 5503 or 5504.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
5501 Synthetic filament tow
55011000 Of nylon or other polyamides 14 7,5 —
55012000 Of polyesters 14 7,5 —
55013000 Acrylic or modacrylic 14 7,5 —
55019000 Other 14 7,5 —
550200 Artificial filament tow
55020010 Of viscose rayon 12 7,5 —
55020090 Other 12 7,5 —
5503 Synthetic staple fibres, not carded, combed or otherwise processed for spinning
550310 Of nylon or other polyamides
Of aramids
55031011 High tenacity 14 7,5 —
55031019 Other 14 7,5 —
55031090 Other 14 7,5 —
55032000 Of polyesters 14 7,5 —
55033000 Acrylic or modacrylic 14 7,5 —
55034000 Of polypropylene 14 7,5 —
550390 Other
55039010 Chlorofibres 14 7,5 —
55039090 Other 14 7,5 —
5504 Artificial staple fibres, not carded, combed or otherwise processed for spinning
55041000 Of viscose 12 8 —
55049000 Other 12 8 —
5505 Waste (including noils, yarn waste and garnetted stock) of man-made fibres
550510 Of synthetic fibres
55051010 Of nylon or other polyamides 14 7 —
55051030 Of polyesters 14 7 —
55051050 Acrylic or modacrylic 14 7 —
55051070 Of polypropylene 14 7 —
55051090 Other 14 7 —
55052000 Of artificial fibres 12 8 —
5506 Synthetic staple fibres, carded, combed or otherwise processed for spinning
55061000 Of nylon or other polyamides 14 8 —
55062000 Of polyesters 14 8 —
55063000 Acrylic or modacrylic 14 8 —
550690 Other
55069010 Chlorofibres 14 8 —
Other
55069091 Of polypropylene 14 8 —
55069099 Other 14 8 —
55070000 Artificial staple fibres, carded, combed or otherwise processed for spinning 13 10 —
5508 Sewing thread of man-made staple fibres, whether or not put up for retail sale
550810 Of synthetic staple fibres
Not put up for retail sale
55081011 Of polyesters 17 9 —
55081019 Other 17 9 —
55081090 Put up for retail sale 17 9 —
550820 Of artificial staple fibres
55082010 Not put up for retail sale 17 9 —
55082090 Put up for retail sale 17 9 —
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
55091100 Single yarn 15 9 —
55091200 Multiple (folded) or cabled yarn 15 9 —
Containing 85 % or more by weight of polyester staple fibres
550921 Single yarn
55092110 Unbleached or bleached 15 9 —
55092190 Other 15 9 —
550922 Multiple (folded) or cabled yarn
55092210 Unbleached or bleached 15 9 —
55092290 Other 15 9 —
Containing 85 % or more by weight of acrylic or modacrylic staple fibres
550931 Single yarn
55093110 Unbleached or bleached 15 9 —
55093190 Other 15 9 —
550932 Multiple (folded) or cabled yarn
55093210 Unbleached or bleached 15 9 —
55093290 Other 15 9 —
Other yarn, containing 85 % or more by weight of synthetic staple fibres
550941 Single yarn
55094110 Unbleached or bleached 15 9 —
55094190 Other 15 9 —
550942 Multiple (folded) or cabled yarn
55094210 Unbleached or bleached 15 9 —
55094290 Other 15 9 —
Other yarn, of polyester staple fibres
55095100 Mixed mainly or solely with artificial staple fibres 15 9 —
550952 Mixed mainly or solely with wool or fine animal hair
55095210 Unbleached or bleached 15 9 —
55095290 Other 15 9 —
55095300 Mixed mainly or solely with cotton 15 9 —
55095900 Other 15 9 —
Other yarn, of acrylic or modacrylic staple fibres
550961 Mixed mainly or solely with wool or fine animal hair
55096110 Unbleached or bleached 15 9 —
55096190 Other 15 9 —
55096200 Mixed mainly or solely with cotton 15 9 —
55096900 Other 15 9 —
Other yarn
550991 Mixed mainly or solely with wool or fine animal hair
55099110 Unbleached or bleached 15 9 —
55099190 Other 15 9 —
55099200 Mixed mainly or solely with cotton 15 9 —
55099900 Other 15 9 —
5510 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale
Containing 85 % or more by weight of artificial staple fibres
55101100 Single yarn 14 9 —
55101200 Multiple (folded) or cabled yarn 14 9 —
55102000 Other yarn, mixed mainly or solely with wool or fine animal hair 14 9 —
55103000 Other yarn, mixed mainly or solely with cotton 14 9 —
55109000 Other yarn 14 9 —
5511 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale
55111000 Of synthetic staple fibres, containing 85 % or more by weight of such fibres 19 9 —
55112000 Of synthetic staple fibres, containing less than 85 % by weight of such fibres 19 9 —
55113000 Of artificial staple fibres 19 9 —
5512 Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres
Containing 85 % or more by weight of polyester staple fibres
55121100 Unbleached or bleached 21 11 —
551219 Other
55121910 Printed 21 11 —
55121990 Other 21 11 —
Containing 85 % or more by weight of acrylic or modacrylic staple fibres
55122100 Unbleached or bleached 21 11 —
551229 Other
55122910 Printed 21 11 —
55122990 Other 21 11 —
Other
55129100 Unbleached or bleached 21 11 —
551299 Other
55129910 Printed 21 11 —
55129990 Other 21 11 —
5513 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2
Unbleached or bleached
551311 Of polyester staple fibres, plain weave
55131110 Of a width of 135 cm or less 21 11 —
55131130 Of a width of more than 135 cm but not more than 165 cm 21 11 —
55131190 Of a width of more than 165 cm 21 11 —
55131200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 21 11 —
55131300 Other woven fabrics of polyester staple fibres 21 11 —
55131900 Other woven fabrics 21 11 —
Dyed
551321 Of polyester staple fibres, plain weave
55132110 Of a width of 135 cm or less 21 11 —
55132130 Of a width of more than 135 cm but not more than 165 cm 21 11 —
55132190 Of a width of more than 165 cm 21 11 —
55132200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 21 11 —
55132300 Other woven fabrics of polyester staple fibres 21 11 —
55132900 Other woven fabrics 21 11 —
Of yarns of different colours
55133100 Of polyester staple fibres, plain weave 21 11 —
55133200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 21 11 —
55133300 Other woven fabrics of polyester staple fibres 21 11 —
55133900 Other woven fabrics 21 11 —
Printed
55134100 Of polyester staple fibres, plain weave 21 11 —
55134200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 21 11 —
55134300 Other woven fabrics of polyester staple fibres 21 11 —
55134900 Other woven fabrics 21 11 —
5514 Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2
Unbleached or bleached
55141100 Of polyester staple fibres, plain weave 21 11 —
55141200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 21 11 —
55141300 Other woven fabrics of polyester staple fibres 21 11 —
55141900 Other woven fabrics 21 11 —
Dyed
55142100 Of polyester staple fibres, plain weave 21 11 —
55142200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 21 11 —
55142300 Other woven fabrics of polyester staple fibres 21 11 —
55142900 Other woven fabrics 21 11 —
Of yarns of different colours
55143100 Of polyester staple fibres, plain weave 21 11 —
55143200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 21 11 —
55143300 Other woven fabrics of polyester staple fibres 21 11 —
55143900 Other woven fabrics 21 11 —
Printed
55144100 Of polyester staple fibres, plain weave 21 11 —
55144200 3-thread or 4-thread twill, including cross twill, of polyester staple fibres 21 11 —
55144300 Other woven fabrics of polyester staple fibres 21 11 —
55144900 Other woven fabrics 21 11 —
5515 Other woven fabrics of synthetic staple fibres
Of polyester staple fibres
551511 Mixed mainly or solely with viscose rayon staple fibres
55151110 Unbleached or bleached 21 11 —
55151130 Printed 21 11 —
55151190 Other 21 11 —
551512 Mixed mainly or solely with man-made filaments
55151210 Unbleached or bleached 21 11 —
55151230 Printed 21 11 —
55151290 Other 21 11 —
551513 Mixed mainly or solely with wool or fine animal hair
Mixed mainly or solely with carded wool or fine animal hair (woollen)
55151311 Unbleached or bleached 21 11 —
55151319 Other 21 11 —
Mixed mainly or solely with combed wool or fine animal hair (worsted)
55151391 Unbleached or bleached 21 11 —
55151399 Other 21 11 —
551519 Other
55151910 Unbleached or bleached 21 11 —
55151930 Printed 21 11 —
55151990 Other 21 11 —
Of acrylic or mod acrylic staple fibres
551521 Mixed mainly or solely with man-made filaments
55152110 Unbleached or bleached 21 11 —
55152130 Printed 21 11 —
55152190 Other 21 11 —
551522 Mixed mainly or solely with wool or fine animal hair
Mixed mainly or solely with carded wool or fine animal hair (woollen)
55152211 Unbleached or bleached 21 11 —
55152219 Other 21 11 —
Mixed mainly or solely with combed wool or fine animal hair (worsted)
55152291 Unbleached or bleached 21 11 —
55152299 Other 21 11 —
551529 Other
55152910 Unbleached or bleached 21 11 —
55152930 Printed 21 11 —
55152990 Other 21 11 —
Other woven fabrics
551591 Mixed mainly or solely with man-made filaments
55159110 Unbleached or bleached, 21 11 —
55159130 Printed 21 11 —
55159190 Other 21 11 —
551592 Mixed mainly or solely with wool or fine animal hair
Mixed mainly or solely with carded wool or fine animal hair (woollen)
55159211 Unbleached or bleached 21 11 —
55159219 Other 21 11 —
Mixed mainly or solely with combed wool or fine animal hair (worsted)
55159291 Unbleached or bleached 21 11 —
55159299 Other 21 11 —
551599 Other
55159910 Unbleached or bleached 21 11 —
55159930 Printed 21 11 —
55159990 Other 21 11 —
5516 Woven fabrics of artificial staple fibres
Containing 85 % or more by weight of artificial staple fibres
55161100 Unbleached or bleached 19 11 —
55161200 Dyed 19 11 —
55161300 Of yarns of different colours 19 11 —
55161400 Printed 19 11 —
Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with man-made filaments
55162100 Unbleached or bleached 19 11 —
55162200 Dyed 19 11 —
551623 Of yarns of different colours
55162310 Jacquard fabrics of a width of 140 cm or more (mattress tickings) 19 11 —
55162390 Other 19 11 —
55162400 Printed 19 11 —
Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair
55163100 Unbleached or bleached 19 11 —
55163200 Dyed 19 11 —
55163300 Of yarns of different colours 19 11 —
55163400 Printed 19 11 —
Containing less than 85 % by weight of artificial staple fibres, mixed mainly or solely with cotton
55164100 Unbleached or bleached 19 11 —
55164200 Dyed 19 11 —
55164300 Of yarns of different colours 19 11 —
55164400 Printed 19 11 —
Other
55169100 Unbleached or bleached 19 11 —
55169200 Dyed 19 11 —
55169300 Of yarns of different colours 19 11 —
55169400 Printed 19 11 —
CHAPTER 56 1. 

((a)) wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading No 3401, polishes, creams or similar preparations of heading No 3405, fabric softeners of heading No 3809) where the textile material is present merely as a carrying medium;
((b)) textile products of heading No 5811;
((c)) natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading No 6805);
((d)) agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading No 6814); or
((e)) metal foil on a backing of felt or nonwovens (Section XV).
 2. The term ‘felt’ includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself.
 3. 
Heading No 5603 also includes nonwovens in which plastics or rubber forms the bonding substance.

Heading Nos 5602 and 5603 do not, however, cover:


((a)) felt impregnated, coated, covered or laminated with plastics or rubber, containing 50 % or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
((b)) nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39 or 40); or
((c)) plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40).
 4. Heading No 5604 does not cover textile yarn, or strip or the like of heading No 5404 or 5405, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
5601 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps
560110 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding
56011010 Of man-made fibres 10 5,3 —
56011090 Of other textile materials 10 3,8 —
Wadding; other articles of wadding
560121 Of cotton
56012110 Absorbent 10 3,8 —
56012190 Other 10 3,8 —
560122 Of man-made fibres
56012210 Rolls of a diameter not exceeding 8 mm 10 3,8 —
Other
56012291 Of synthetic fibres 10 5,3 —
56012299 Of artificial fibres 10 5,3 —
56012900 Other 10 3,8 —
56013000 Textile flock and dust and mill neps 8 3,2 —
5602 Felt, whether or not impregnated, coated, covered or laminated
560210 Needleloom felt and stitch-bonded fibre fabrics
Not impregnated, coated, covered or laminated
Needleloom felt
56021011 Of jute or other textile bast fibres of heading No 5303 16 6,7 —
56021019 Of other textile materials 16 6,7 —
Stitch-bonded fibre fabrics
56021031 Of wool or fine animal hair 16 6,7 —
56021035 Of coarse animal hair 16 6,7 —
56021039 Of other textile materials 16 6,7 —
56021090 Impregnated, coated, covered or laminated 16 6,7 —
Other felt, not impregnated, coated, covered or laminated
56022100 Of wool or fine animal hair 16 6,7 —
560229 Of other textile materials
56022910 Of coarse animal hair 16 6,7 —
56022990 Of other textile materials 16 6,7 —
56029000 Other 16 6,7 —
560300 Nonwovens, whether or not impregnated, coated, covered or laminated
56030010 Coated or covered 18 6,9 —
Other, of a weight per square metre of
56030091 25 g or less 18 6,9 —
56030093 More than 25 g but not exceeding 70 g 18 6,9 —
56030095 More than 70 g but not exceeding 150 g 18 6,9 —
56030099 More than 150 g 18 6,9 —
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics
56041000 Rubber thread and cord, textile covered 15 6,2 —
56042000 High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated 15 9 —
56049000 Other 10 6 —
56050000 Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal 10 4,9 —
560600 Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn
56060010 Loop wale-yarn 18 12 —
Other
56060091 Gimped yarn 16 5,3 —
56060099 Other 16 5,3 —
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics
56071000 Of jute or other textile bast fibres of heading No 5303 16 12 —
Of sisal or other textile fibres of the genus Agave
56072100 Binder or baler twine 16 12 —
560729 Other
56072910 Measuring more than 100 000 decitex 16 12 —
56072990 Measuring 100 000 decitex or less 16 12 —
56073000 Of abaca (Manila hemp or Musa textilis Nee) or other hard (leaf) fibres 16 12 —
Of polyethylene or polypropylene
56074100 Binder or baler twine 16 12 —
560749 Other
Measuring more than 50 000 decitex
56074911 Plaited 16 12 —
56074919 Other 16 12 —
56074990 Measuring 50 000 decitex or less 16 12 —
560750 Of other synthetic fibres
Of nylon or other polyamides or of polyesters
Measuring more than 50 000 decitex
56075011 Plaited 16 12 —
56075019 Other 16 12 —
56075030 Measuring 50 000 decitex or less 16 12 —
56075090 Of other synthetic fibres 16 12 —
56079000 Other 16 12 —
5608 Knotted netting of twine, cordage or rope; made-up fishing nets and other made-up nets, of textile materials
Of man-made textile materials
560811 Made-up fishing nets
Of nylon or other polyamides
56081111 Of twine, cordage, rope or cables 19 11 —
56081119 Other 19 11 —
Other
56081191 Of twine, cordage, rope or cables 19 11 —
56081199 Other 19 11 —
560819 Other
Made-up nets
Of nylon or other polyamides
56081911 Of twine, cordage, rope or cables 19 11 —
56081919 Other 19 11 —
Other
56081931 Of twine, cordage, rope or cables 19 11 —
56081939 Other 19 11 —
Other
56081991 Of nylon or other polyamides 19 11 —
56081999 Other 19 11 —
56089000 Other 19 11 —
56090000 Articles of yarn, strip or the like of heading No 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included 18 5,8 —
CHAPTER 57 1. For the purposes of this chapter, the term ‘carpets and other textile floor coverings’ means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
 2. This chapter does not cover floor covering underlays.
 1. For the purposes of applying the maximum rate of duty provided for in respect of carpets, carpeting and rugs falling within subheadings 5701 10 91 to 5701 10 99, the dutiable surface shall not include the heading, the selvedges and the fringes.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
5701 Carpets and other textile floor coverings, knotted, whether or not made up
570110 Of wool or fine animal hair
57011010 Containing a total of more than 10 % by weight of silk or of waste silk other than noil 40 8,9 m2
Other
57011091 Comprising not more than 350 knots per metre of warp 32 MAX 5 Ecu/m2 9,6 MAX 2,8 Ecu/ m2 m2
57011093 Comprising more than 350 but not more than 500 knots per metre of warp 32 MAX 5 Ecu/m2 9,6 MAX 2,8 Ecu/m2 m2
57011099 Comprising more than 500 knots per metre of warp 32 MAX 5 Ecu/ m2 9,6 MAX 2,8 Ecu/m2 m2
570190 Of other textile materials
57019010 Of silk, of waste silk other than noil, of synthetic fibres, of yarn falling within heading No 5605 or of textile materials containing metal threads 40 8,9 m2
57019090 Of other textile materials 24 6,9 m2
5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs
57021000 ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs 21 6,3 —
57022000 Floor coverings of coconut fibres (coir) 23 8 m2
Other, of pile construction, not made up
570231 Of wool or fine animal hair
57023110 Axminster 23 8,9 m2
57023130 Wilton 23 8,9 m2
57023190 Other 23 8,9 m2
570232 Of man-made textile materials
57023210 Axminster 23 8,9 m2
57023290 Other 23 8,9 m2
570239 Of other textile materials
57023910 Of cotton 23 8,9 m2
57023990 Other 23 8,9 m2
Other, of pile construction, made up
570241 Of wool or fine animal hair
57024110 Axminster 23 8,9 m2
57024190 Other 23 8,9 m2
570242 Of man-made textile materials
57024210 Axminster 23 8,9 m2
57024290 Other 23 8,9 m2
570249 Of other textile materials
57024910 Of cotton 23 8,9 m2
57024990 Other 23 8,9 m2
Other, not of pile construction, not made up
57025100 Of wool or fine animal hair 23 8,9 m2
57025200 Of man-made textile materials 23 8,9 m2
57025900 Of other textile materials 23 8,9 m2
Other, not of pile construction, made up
57029100 Of wool or fine animal hair 23 8,9 m2
57029200 Of man-made textile materials 23 8,9 m2
57029900 Of other textile materials 23 8,9 m2
5703 Carpets and other textile floor coverings, tufted, whether or not made up
570310 Of wool or fine animal hair
57031010 Printed tufted 23 14 m2
57031090 Other 23 14 m2
570320 Of nylon or other polyamides
Printed tufted
57032011 Tiles, having a maximum surface area of 0,3 m2 23 14 m2
57032019 Other 23 14 m2
Other
57032091 Tiles, having a maximum surface area of 0,3 m2 23 14 m2
57032099 Other 23 14 m2
570330 Of other man-made textile materials
Of polypropylene
57033011 Tiles, having a maximum surface area of 0,3 m2 23 14 m2
57033019 Other 23 14 m2
Other
Printed tufted
57033051 Tiles, having a maximum surface area of 0,3 m2 23 14 m2
57033059 Other 23 14 m2
Other
57033091 Tiles, having a maximum surface area of 0,3 m2 23 14 m2
57033099 Other 23 14 m2
570390 Of other textile materials
57039010 Tiles, having a maximum surface area of 0,3 m2 23 14 m2
57039090 Other 23 14 m2
5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
57041000 Tiles, having a maximum surface area of 0,3 m2 16 6,7 m2
57049000 Other 16 6,7 m2
570500 Other carpets and other textile floor coverings, whether or not made up
57050010 Of wool or fine animal hair 23 8,9 m2
Of man-made textile materials
57050031 Tiles, having a maximum surface area of 0,3 m2 23 8,9 m2
57050039 Other 23 8,9 m2
57050090 Of other textile materials 23 8,9 m2
CHAPTER 58 1. This chapter does not apply to textile fabrics referred to in note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
 2. Heading No 5801 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
 3. For the purposes of heading No 5803, ‘gauze’ means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
 4. Heading No 5804 does not apply to knotted net fabrics of twine, cordage or rope, of heading No 5608.
 5. 

((a)) woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges;
((b)) tubular woven fabrics of a flattened width not exceeding 30 cm; and
((c)) bias binding with folded edges, of a width when unfolded not exceeding 30 cm.

Narrow woven fabrics with woven fringes are to be classified in heading No 5808.
 6. In heading No 5810, the expression ‘embroidery’ means inter alia embroidery with metal or glass thread on a visible ground of textile fabric, and sewn appliqué work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading No 5805).
 7. In addition to the products of heading No 5809, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
5801 Woven pile fabrics and chenille fabrics, other than fabrics of heading No 5802 or 5806
58011000 Of wool or fine animal hair 19 15 —
Of cotton
58012100 Uncut weft pile fabrics 18 10 —
58012200 Cut corduroy 19 15 —
58012300 Other weft pile fabrics 19 15 —
58012400 Warp pile fabrics, épinglé (uncut) 19 15 —
58012500 Warp pile fabrics, cut 19 15 —
58012600 Chenille fabrics 19 15 —
Of man-made fibres
58013100 Uncut weft pile fabrics 21 11 —
58013200 Cut corduroy 19 15 —
58013300 Other weft pile fabrics 19 15 —
58013400 Warp pile fabrics, épinglé (uncut) 19 15 —
58013500 Warp pile fabrics, cut 19 15 —
58013600 Chenille fabrics 19 15 —
580190 Of other textile materials
58019010 Of flax 19 15 —
58019090 Other 19 15 —
5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading No 5806; tufted textile fabrics, other than products of heading No 5703
Terry towelling and similar woven terry fabrics, of cotton
58021100 Unbleached 18 10 —
58021900 Other 18 10 —
58022000 Terry towelling and similar woven terry fabrics, of other textile materials 19 15 —
58023000 Tufted textile fabrics 19 15 —
5803 Gauze, other than narrow fabrics of heading No 5806
58031000 Of cotton 15 5,8 —
580390 Of other textile materials
58039010 Of silk or silk waste 17 7,2 —
58039030 Of synthetic fibres 21 11 —
58039050 Of artificial fibres 19 11 —
58039090 Other 21 14 —
5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs
580410 Tulles and other net fabrics
Plain
58041011 Knotted net fabrics 22 6,5 —
58041019 Other 22 6,5 —
58041090 Other 22 13 —
Mechanically made lace
580421 Of man-made fibres
58042110 Made on mechanical bobbin machines 23 11,5 —
58042190 Other 23 11,5 —
580429 Of other textile materials
58042910 Made on mechanical bobbin machines 23 11,5 —
58042990 Other 23 11,5 —
58043000 Hand-made lace 20 13 —
58050000 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 21 5,6 —
5806 Narrow woven fabrics, other than goods of heading No 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)
58061000 Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics 21 6,3 —
58062000 Other woven fabrics, containing by weight 5 % or more of elastomeric yarn or rubber thread 18 7,5 —
Other woven fabrics
580631 Of cotton
58063110 With real selvedges 18 7,5 —
58063190 Other 18 7,5 —
580632 Of man-made fibres
58063210 With real selvedges 18 7,5 —
58063290 Other 18 7,5 —
58063900 Of other textile materials 18 7,5 —
58064000 Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 16 6,2 —
5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered
580710 Woven
58071010 With woven inscription 20 6,2 —
58071090 Other 20 6,2 —
580790 Other
58079010 Of felt or nonwovens 18 6,7 —
58079090 Other 19 12 —
5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles
58081000 Braids, in the piece 15 5 —
58089000 Other 16 5,3 —
58090000 Woven fabrics of metal thread and woven fabrics of metallized yarn of heading No 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included 17 5,6 —
5810 Embroidery in the piece, in strips or in motifs
581010 Embroidery without visible ground
58101010 Of a value exceeding 35 ECU/kg (net weight) 17 5,8 —
58101090 Other 17 13 —
Other embroidery
581091 Of cotton
58109110 Of a value exceeding 17,50 ECU/kg (net weight) 17 5,8 —
58109190 Other 17 7,2 —
581092 Of man-made fibres
58109210 Of a value exceeding 17,50 ECU/kg (net weight) 17 5,8 —
58109290 Other 17 7,2 —
581099 Of other textile materials
58109910 Of a value exceeding 17,50 ECU/kg (net weight) 17 5,8 —
58109990 Other 17 7,2 —
58110000 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No 5810 20 11 —
CHAPTER 59 1. Except where the context otherwise requires, for the purposes of this chapter, the expression ‘textile fabrics’ applies only to the woven fabrics of Chapters 50 to 55 and heading Nos 5803 and 5806, the braids and ornamental trimmings in the piece of heading No 5808 and the knitted or crocheted fabrics of heading No 6002.
 2. 

((a)) textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than:

((1)) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
((2)) products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15 and 30 oC (usually Chapter 39);
((3)) products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39);
((4)) fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
((5)) plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or
((6)) textile products of heading No 5811;
((b)) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading No 5604.
 3. 
This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading No 4814) or on a textile backing (generally heading No 5907).
 4. 

((a)) textile fabrics impregnated, coated, covered or laminated with rubber:

((i)) weighing not more than 1 500 g/m2;or
((ii)) weighing more than 1 500 g/m2 and containing more than 50 % by weight of textile material;
((b)) fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading No 5604;
((c)) fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre; and
((d)) plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is more than mere reinforcement, other than textile products of heading No 5811.
 5. 

((a)) fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour;
((b)) fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like);
((c)) fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments. However, imitation pile fabrics remain classified in this heading;
((d)) fabrics finished with normal dressings having a basis of amylaceous or similar substances;
((e)) wood veneered on a backing of textile fabrics (heading No 4408);
((f)) natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading No 6805);
((g)) agglomerated or reconstituted mica, on a backing of textile fabrics (heading No 6814); or
((h)) metal foil on a backing of textile fabrics (Section XV).
 6. 

((a)) transmission or conveyor belting, of textile material, of a thickness of less than 3 mm; or
((b)) transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading No 4010).
 7. 

((a)) textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of heading Nos 5908 to 5910), the following only:

((i)) textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes;
((ii)) bolting cloth;
((iii)) straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
((iv)) fiat woven textile fabric with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
((v)) textile fabrics reinforced with metal, of a kind used for technical purposes;
((vi)) cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
((b)) textile articles (other than those of heading Nos 5908 to 5910) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
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
59011000 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like 18 6,5 —
59019000 Other 18 6,5 —
5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon
590210 Of nylon or other polyamides
59021010 Impregnated with rubber 18 5,6 —
59021090 Other 20 11 —
590220 Of polyesters
59022010 Impregnated with rubber 18 5,6 —
59022090 Other 20 11 —
590290 Other
59029010 Impregnated with rubber 18 5,6 —
59029090 Other 20 11 —
5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902
590310 With polyvinyl chloride
59031010 Impregnated 18 12 —
59031090 Coated, covered or laminated 18 12 —
590320 With polyurethane
59032010 Impregnated 18 12 —
59032090 Coated, covered or laminated 18 12 —
590390 Other
59039010 Impregnated 18 12 —
Coated, covered or laminated
59039091 With cellulose derivatives or other plastics, with the fabric forming the right side 18 12 —
59039099 Other 18 2 —
5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
59041000 Linoleum 20 5,3 m2
Other
590491 With a base consisting of needleloom felt or nonwovens
59049110 With a base consisting of needleloom felt 20 5,3 m2
59049190 With a base consisting of nonwovens 20 5,3 m2
59049200 With other textile base 20 5,3 m2
590500 Textile wall coverings
59050010 Consisting of parallel yarns, fixed on a backing of any material 18 5,8 —
Other
Of flax
59050031 Unbleached 21 14 —
59050039 Other 21 14 —
59050050 Of jute 23 8,8 —
59050070 Of man-made fibres 20 11 —
59050090 Other 16 6 —
5906 Rubberized textile fabrics, other than those of heading No 5902
590610 Adhesive tape of a width not exceeding 20 cm
59061010 Of a width not exceeding 10 cm 16 4,6 —
59061090 Of a width exceeding 10 cm but not exceeding 20 cm 16 4,6 —
Other
59069100 Knitted or crocheted 18 6,5 —
590699 Other
59069910 Fabrics mentioned in note 4 (c) to this chapter 15 12 —
59069990 Other 18 5,6 —
59070000 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like 4,9  —
59080000 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated 17 5,6 —
590900 Textile hose-piping and similar textile tubing, with or without lining, armour or accessories of other materials
59090010 Of synthetic fibres 19 6,5 —
59090090 Of other textile materials 19 6,5 —
59100000 Transmission or conveyor belts or belting, of textile material, whether or not reinforced with metal or other material 14 5,1 —
5911 Textile products and articles, for technical uses, specified in note 7 to this chapter
59111000 Textile fabrics, felt and felt-lined woven fabrics, combined with one or more layers of rubber, leather or other material, of a kind used for card clothing, and similar fabric for other technical uses 13 5,3 —
59112000 Bolting cloth, whether or not made up 16 4,6 —
Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement)
591131 Weighing less than 650 g/m2
Of silk or man-made fibres
59113111 Woven fabrics, felted or not, of synthetic fibres, of a kind used in paper-making machines 15 5,8 m2
59113119 Other 15 5,8 —
59113190 Of other textile materials 15 4,4 —
591132 Weighing 650 g/m2 or more
59113210 Of silk or man-made fibres 15 5,8 —
59113290 Of other textile materials 15 4,4 —
59114000 Straining cloth of a kind used in oil presses or the like, including that of human hair 16 6 —
591190 Other
59119010 Of felt 16 6 —
59119090 Other 16 6 —
CHAPTER 60 1. 

((a)) crochet lace of heading No 5804;
((b)) labels, badges and similar articles, knitted or crocheted, of heading No 5807; or
((c)) knitted or crocheted fabrics, impregnated, coated, covered or laminated of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading No 6001.
 2. This chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
 3. Throughout the nomenclature any reference to ‘knitted goods’ includes a reference to stitch-bonded goods in which the chain stitches are formed of textile yarn.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
6001 Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted
60011000 ‘Long pile’ fabrics 20 12 —
Looped pile fabrics
60012100 Of cotton 19 12 —
60012200 Of man-made fibres 20 12 —
600129 Of other textile materials
60012910 Of wool or fine animal hair 16 12 —
60012990 Other 19 12 —
Other
600191 Of cotton
60019110 Unbleached or bleached 19 12 —
60019130 Dyed 19 12 —
60019150 Of yarns of different colours 19 12 —
60019190 Printed 19 12 —
600192 Of man-made fibres
60019210 Unbleached or bleached 20 12 —
60019230 Dyed 20 12 —
60019250 Of yarns of different colours 20 12 —
60019290 Printed 20 12 —
600199 Of other textile materials
60019910 Of wool or fine animal hair 16 12 —
60019990 Other 19 12 —
6002 Other knitted or crocheted fabrics
600210 Of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread
60021010 Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread 20 12 —
60021090 Other 18 6,5 —
600220 Other, of a width not exceeding 30 cm
60022010 Of wool or fine animal hair 16 12 —
Of synthetic fibres
60022031 Raschel lace 20 12 —
60022039 Other 20 12 —
60022050 Of artificial fibres 20 12 —
60022070 Of cotton 19 12 —
60022090 Other 19 12 —
600230 Of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread
60023010 Containing by weight 5 % or more of elastomeric yarn, but not containing rubber thread 20 12 —
60023090 Other 18 6,5 —
Other fabrics, warp knit (including those made on galloon knitting machines)
60024100 Of wool or fine animal hair 16 12 —
600242 Of cotton
60024210 Unbleached or bleached 19 12 —
60024230 Dyed 19 12 —
60024250 Of yarns of different colours 19 12 —
60024290 Printed 19 12 —
600243 Of man-made fibres
Of synthetic fibres
60024311 For curtains, including net curtain fabric 20 12 —
60024319 Raschel lace 20 12 —
Other
60024331 Unbleached or bleached 20 12 —
60024333 Dyed 20 12 —
60024335 Of yarns of different colours 20 12 —
60024339 Printed 20 12 —
Of artificial fibres
60024350 For curtains, including net curtain fabric 20 12 —
Other
60024391 Unbleached or bleached 20 12 —
60024393 Dyed 20 12 —
60024395 Of yarns of different colours 20 12 —
60024399 Printed 20 12 —
60024900 Other 19 12 —
Other
60029100 Of wool or fine animal hair 16 12 —
600292 Of cotton
60029210 Unbleached or bleached 19 12 —
60029230 Dyed 19 12 —
60029250 Of yarns of different colours 19 12 —
60029290 Printed 19 12 —
600293 Of man-made fibres
Of synthetic fibres
60029310 For curtains, including net curtain fabric 20 12 —
Other
60029331 Unbleached or bleached 20 12 —
60029333 Dyed 20 12 —
60029335 Of yarns of different colours 20 12 —
60029339 Printed 20 12 —
Of artificial fibres
60029391 For curtains, including net curtain fabric 20 12 —
60029399 Other 20 12 —
60029900 Other 19 12 —
CHAPTER 61 1. This chapter applies only to made up knitted or crocheted articles.
 2. 

((a)) goods of heading No 6212;
((b)) worn clothing or other worn articles of heading No 6309; or
((c)) orthopaedic appliances, surgical belts, trusses or the like (heading No 9021).
 3. 

((a)) The term ‘suit’ means a set of garments composed of two or three pieces made up in identical fabric and comprising:

— one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and
— one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition.
All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
The term ‘suit’ includes the following sets of garments, whether or not they fulfil all the above conditions:

— morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers,
— evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind,
— dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels;
((b)) The term ‘ensemble’ means a set of garments (other than suits and articles of heading No 6107, 6108 or 6109), composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

— one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
— one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to track suits or ski suits, of heading No 6112.
 4. Heading Nos 6105 and 6106 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10 cm x 10 cm. Heading No 6105 does not cover sleeveless garments.
 5. 

((a)) The expression ‘babies’ garments and clothing accessories' means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;
((b)) Articles which are prima facie classifiable both within heading No 6111 and within other headings of this chapter are to be classified within heading No 6111.
 6. 

((a)) a ‘ski overall’, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
((b)) a ‘ski ensemble’, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

— one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
— one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.
The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
 7. Garments which are prima facie classifiable both within heading No 6113 and within other headings of this chapter, excluding heading No 6111, are to be classified within heading No 6113.
 8. Articles of this chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified within the headings covering women's or girls' garments.
 9. Articles of this chapter may be made of metal thread.

CN code Description Rate of duty
autonomous (%) Conventional (%) Supplementary unit
6101 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No 6103
610110 Of wool or fine animal hair
61011010 Overcoats, car-coats, capes, cloaks and similar articles 21 14 p/st
61011090 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles 21 14 —
610120 Of cotton
61012010 Overcoats, car-coats, capes, cloaks and similar articles 21 14 p/st
61012090 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles 21 14 —
610130 Of man-made fibres
61013010 Overcoats, car-coats, capes, cloaks and similar articles 21 14 p/st
61013090 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles 21 14 —
610190 Of other textile materials
61019010 Overcoats, car-coats, capes, cloaks and similar articles 21 14 p/st
61019090 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles 21 14 —
6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No 6104
610210 Of wool or fine anima) hair
61021010 Overcoats, car-coats, capes, cloaks and similar articles 21 14 p/st
61021090 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles 21 14 —
610220 Of cotton
61022010 Overcoats, car-coats, capes, cloaks and similar articles 21 14 p/st
61022090 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles 21 14 —
610230 Of man-made fibres
61023010 Overcoats, car-coats, capes, cloaks and similar articles 21 14 p/st
61023090 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles 21 14 —
610290 Of other textile materials
61029010 Overcoats, car-coats, capes, cloaks and similar articles 21 14 p/st
61029090 Anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles 21 14 —
6103 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
Suits
61031100 Of wool or fine animal hair 21 14 p/st
61031200 Of synthetic fibres 21 14 p/st
61031900 Of other textile materials 21 14 p/st
Ensembles
61032100 Of wool or fine animal hair 21 14 p/st
61032200 Of cotton 21 14 p/st
61032300 Of synthetic fibres 21 14 p/st
61032900 Of other textile materials 21 14 p/st
Jackets and blazers
61033100 Of wool or fine animal hair 21 14 p/st
61033200 Of cotton 21 14 p/st
61033300 Of synthetic fibres 21 14 p/st
61033900 Of other textile materials 21 14 p/st
Trousers, bib and brace overalls, breeches and shorts
610341 Of wool or fine animal hair
61034110 Trousers and breeches 21 14 p/st
61034190 Other 21 14 —
610342 Of cotton
61034210 Trousers and breeches 21 14 p/st
61034290 Other 21 14 —
610343 Of synthetic fibres
61034310 Trousers and breeches 21 14 p/st
61034390 Other 21 14 —
610349 Of other textile materials
61034910 Trousers and breeches 21 14 p/st
Other
61034991 Of artificial fibres 21 14 —
61034999 Other 21 14 —
6104 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
Suits
61041100 Of wool or fine animal hair 21 14 p/st
61041200 Of cotton 21 14 p/st
61041300 Of synthetic fibres 21 14 p/st
61041900 Of other textile materials 21 14 p/st
Ensembles
61042100 Of wool or fine animal hair 21 14 p/st
61042200 Of cotton 21 14 p/st
61042300 Of synthetic fibres 21 14 p/st
61042900 Of other textile materials 21 14 p/st
Jackets and blazers
61043100 Of wool or fine animal hair 21 14 p/st
61043200 Of cotton 21 14 p/st
61043300 Of synthetic fibres 21 14 p/st
61043900 Of other textile materials 21 14 p/st
Dresses
61044100 Of wool or fine animal hair 21 14 p/st
61044200 Of cotton 21 14 p/st
61044300 Of synthetic fibres 21 14 p/st
61044400 Of artificial fibres 21 14 p/st
61044900 Of other textile materials 21 14 p/st
Skirts and divided skirts
61045100 Of wool or fine animal hair 21 14 p/st
61045200 Of cotton 21 14 p/st
61045300 Of synthetic fibres 21 14 p/st
61045900 Of other textile materials 21 14 p/st
Trousers, bib and brace overalls, breeches and shorts
610461 Of wool or fine animal hair
61046110 Trousers and breeches 21 14 p/st
61046190 Other 21 14 —
610462 Of cotton
61046210 Trousers and breeches 21 14 p/st
61046290 Other 21 14 —
610463 Of synthetic fibres
61046310 Trousers and breeches 21 14 p/st
61046390 Other 21 14 —
610469 Of other textile materials
61046910 Trousers and breeches 21 14 p/st
Other
61046991 Of artificial fibres 21 14 —
61046999 Of other textile materials 21 14 —
6105 Men's or boys' shirts, knitted or crocheted
61051000 Of cotton 21 13 p/st
610520 Of man-made fibres
61052010 Of synthetic fibres 21 13 p/st
61052090 Of artificial fibres 21 13 p/st
610590 Of other textile materials
61059010 Of wool or fine animal hair 21 13 p/st
61059090 Of other textile materials 21 13 p/st
6106 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted
61061000 Of cotton 21 14 p/st
61062000 Of man-made fibres 21 14 p/st
610690 Of other textile materials
61069010 Of wool or fine animal hair 21 14 p/st
61069030 Of silk or silk waste 21 14 p/st
61069050 Of flax or of ramie 21 14 p/st
61069090 Of other textile materials 21 14 p/st
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted
Underpants and briefs
61071100 Of cotton 21 13 p/st
61071200 Of man-made fibres 21 13 p/st
61071900 Of other textile materials 21 13 p/st
Nightshirts and pyjamas
61072100 Of cotton 21 13 p/st
61072200 Of man-made fibres 21 13 p/st
61072900 Of other textile materials 21 13 p/st
Other
61079100 Of cotton 21 14 —
61079200 Of man-made fibres 21 14 —
61079900 Of other textile materials 21 14 —
6108 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés, bathrobes, dressing gowns and similar articles, knitted or crocheted
Slips and petticoats
610811 Of man-made fibres
61081110 Of synthetic fibres 21 13 p/st
61081190 Of artificial fibres 21 13 p/st
610819 Of other textile materials
61081910 Of cotton 21 13 p/st
61081990 Of other textile materials 21 13 p/st
Briefs and panties
61082100 Of cotton 21 13 p/st
61082200 Of man-made fibres 21 13 p/st
61082900 Of other textile materials 21 13 p/st
Nightdresses and pyjamas
610831 Of cotton
61083110 Nightdresses 21 13 p/st
61083190 Pyjamas 21 13 p/st
610832 Of man-made fibres
Of synthetic fibres
61083211 Nightdresses 21 13 p/st
61083219 Pyjamas 21 13 p/st
61083290 Of artificial fibres 21 13 p/st
61083900 Of other textile materials 21 13 p/st
Other
61089100 Of cotton 21 14 —
61089200 Of man-made fibres 21 14 —
610899 Of other textile materials
61089910 Of wool or fine animal hair 21 14 —
61089990 Of other textile materials 21 14 —
6109 T-shirts, singlets and other vests, knitted or crocheted
61091000 Of cotton 21 13 p/st
610990 Of other textile materials
61099010 Of wool or fine animal hair 21 13 p/st
61099030 Of man-made fibres 21 13 p/st
61099090 Other 21 13 p/st
6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted
611010 Of wool or fine animal hair
61101010 Jerseys and pullovers, containing at least 50 % by weight of wool and weighing 600 g or more per article 21 10,5 —
Other
Men's or boys'
61101031 Of wool 21 14 p/st
61101039 Of fine animal hair 21 14 p/st
Women's or girls'
61101091 Of wool 21 14 p/st
61101099 Of fine animal hair 21 14 p/st
611020 Of cotton
61102010 Lightweight fine knit roll, polo or turtle neck jumpers and pullovers 21 13 p/st
Other
61102091 Men's or boys' 21 14 p/st
61102099 Women's or girls' 21 14 p/st
611030 Of man-made fibres
61103010 Lightweight fine knit roll, polo or turtle neck jumpers and pullovers 21 13 p/st
Other
61103091 Men's or boys' 21 14 p/st
61103099 Women's or girls' 21 14 p/st
611090 Of other textile materials
61109010 Of flax or ramie 21 14 p/st
61109090 Other 21 14 p/st
6111 Babies' garments and clothing accessories, knitted or crocheted
611110 Of wool or fine animal hair
61111010 Gloves, mittens and mitts 23 8,9 pa
61111090 Other 21 13,4 —
611120 Of cotton
61112010 Gloves, mittens and mitts 23 8,9 pa
61112090 Other 21 13, 4 —
611130 Of synthetic fibres
61113010 Gloves, mittens and mitts 23 8,9 pa
61113090 Other 21 13,4 —
61119000 Of other textile materials 21 13,4 —
6112 Track suits, ski suits and swimwear, knitted or crocheted
Track suits
61121100 Of cotton 21 14 p/st
61121200 Of synthetic fibres 21 14 p/st
61121900 Of other textile materials 21 14 p/st
61122000 Ski suits 21 14 —
Men's or boys' swimwear
611231 Of synthetic fibres
61123110 Containing by weight 5 % or more of rubber thread 20 8 p/st
61123190 Other 21 14 p/st
611239 Of other textile materials
61123910 Containing by weight 5 % or more of rubber thread 20 8 p/st
61123990 Other 21 14 p/st
Women's or girls' swimwear
611241 Of synthetic fibres
61124110 Containing by weight 5 % or more of rubber thread 20 8 p/st
61124190 Other 21 14 p/st
611249 Of other textile materials
61124910 Containing by weight 5 % or more of rubber thread 20 8 p/st
61124990 Other 21 14 p/st
611300 Garments, made up of knitted or crocheted fabrics of heading No 5903, 5906, or 5907
61130010 Of knitted or crocheted fabrics of heading No 5906 20 8 —
61130090 Other 21 14 —
6114 Other garments, knitted or crocheted
61141000 Of wool or fine animal hair 21 14 —
61142000 Of cotton 21 14 —
61143000 Of man-made fibres 21 14 —
61149000 Of other textile materials 21 14 —
6115 Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted
Panty hose and tights
61151100 Of synthetic fibres, measuring per single yarn less than 67 decitex 21 13 p/st
61151200 Of synthetic fibres, measuring per single yarn 67 decitex or more 21 13 p/st
611519 Of other textile materials
61151910 Of wool or fine animal hair 21 13 p/st
61151990 Other 21 13 p/st
611520 Women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex
Of synthetic fibres
61152011 Knee-length stockings 22 13 pa
61152019 Other 22 13 pa
61152090 Of other textile materials 22 13 pa
Other
61159100 Of wool or fine animal hair 22 13 pa
61159200 Of cotton 22 13 pa
611593 Of synthetic fibres
61159310 Stockings for varicose veins 20 8 pa
61159330 Knee-length stockings (other than stockings for varicose veins) 22 13 pa
Other
61159391 Women's stockings 22 13 pa
61159399 Other 22 13 pa
61159900 Of other textile materials 22 13 pa
6116 Gloves, mittens and mitts, knitted or crocheted
611610 Gloves impregnated, coated or covered with plastics or rubber
61161010 With plastics 23 8,9 pa
61161090 With rubber 20 8 pa
Other
61169100 Of wool or fine animal hair 23 8,9 pa
61169200 Of cotton 23 8,9 pa
61169300 Of synthetic fibres 23 8,9 pa
61169900 Of other textile materials 23 8,9 pa
6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories
61171000 Shawls, scarves, mufflers, mantillas, veils and the like 21 14 —
61172000 Ties, bow ties and cravats 21 14 —
611780 Other accessories
61178010 Knitted or crocheted, elasticated or rubberized 20 8 —
61178090 Other 21 14 —
61179000 Parts 21 14 —
CHAPTER 62 1. This chapter applies only to made-up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading No 6212).
 2. 

((a)) worn clothing or other worn articles of heading No 6309; or
((b)) orthopaedic appliances, surgical belts, trusses or the like (heading No 9021).
 3. 

((a)) The term ‘suit’ means a set of garments composed of two or three pieces made up in identical fabric and comprising:

— one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs, and
— one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition.
All of the components of a suit must be of the same fabric construction, style, colour and composition; they must also be of corresponding or compatible size. If several separate components to cover the lower part of the body are presented together (for example, trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be the trousers, or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
The term ‘suit’ includes the following sets of garments, whether or not they fulfil all the above conditions:

— morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers,
— evening dress (tailcoat), generally made of black cloth, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind,
— dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
((b)) The term ‘ensemble’ means a set of garments (other than suits and articles of heading No 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:

— one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
— one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term ‘ensemble’ does not apply to track suits or ski suits, of heading No 6211.
 4. 

((a)) The expression ‘babies’ garments and clothing accessories' means articles for young children of a body height not exceeding 86 cm; it also covers babies' napkins;
((b)) Articles which are prima facie classifiable both within heading No 6209 and within other headings of this chapter are to be classified within heading No 6209.
 5. Garments which are prima facie classifiable both within heading No 6210 and within other headings of this chapter, excluding heading No 6209, are to be classified within heading No 6210.
 6. 

((a)) a ‘ski overall’, that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
((b)) a ‘ski ensemble’, that is, a set of garments composed of two or three pieces, put up for retail sale and comprising:

— one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and
— one pair of trousers whether or not extending above waist level, one pair of breeches or one bib and brace overall.
The ‘ski ensemble’ may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall.
All the components of a ‘ski ensemble’ must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
 7. Scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 cm, are to be classified as handkerchiefs (heading No 6213). Handkerchiefs of which any side exceeds 60 cm are to be classified within heading No 6214.
 8. Articles of this chapter which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified within the headings covering women's or girls' garments.
 9. Articles of this chapter may be made of metal thread.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
6201 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No 6203
Overcoats, raincoats, car-coats, capes, cloaks and similar articles
62011100 Of wool or fine animal hair 20 14 p/st
620112 Of cotton
62011210 Of a weight, per garment, not exceeding 1 kg 20 14 p/st
62011290 Of a weight, per garment, exceeding 1 kg 20 14 p/st
620113 Of man-made fibres
62011310 Of a weight, per garment, not exceeding 1 kg 20 14 p/st
62011390 Of a weight, per garment, exceeding 1 kg 20 14 p/st
62011900 Of other textile materials 20 14 p/st
Other
62019100 Of wool or fine animal hair 20 14 p/st
62019200 Of cotton 20 14 p/st
62019300 Of man-made fibres 20 14 p/st
62019900 Of other textile materials 20 14 p/st
6202 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No 6204
Overcoats, raincoats, car-coats, capes, cloaks and similar articles
62021100 Of wool or fine animal hair 20 14 p/st
620212 Of cotton
62021210 Of a weight, per garment, not exceeding 1 kg 20 14 p/st
62021290 Of a weight, per garment, exceeding 1 kg 20 14 p/st
620213 Of man-made fibres
62021310 Of a weight, per garment, not exceeding 1 kg 20 14 p/st
62021390 Of a weight, per garment, exceeding 1 kg 20 14 p/st
62021900 Of other textile materials 20 14 p/st
Other
62029100 Of wool or fine animal hair 20 14 p/st
62029200 Of cotton 20 14 p/st
62029300 Of man-made fibres 20 14 p/st
62029900 Of other textile materials 20 14 p/st
6203 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
Suits
62031100 Of wool or fine animal hair 20 14 p/st
62031200 Of synthetic fibres 20 14 p/st
620319 Of other textile materials
62031910 Of cotton 20 14 p/st
62031930 Of artificial fibres 20 14 p/st
62031990 Other 20 14 p/st
Ensembles
62032100 Of wool or fine animal hair 20 14 p/st
620322 Of cotton
62032210 Industrial and occupational 20 14 p/st
62032290 Other 20 14 p/st
620323 Of synthetic fibres
62032310 Industrial and occupational 20 14 p/st
62032390 Other 20 14 p/st
620329 Of other textile materials
Of artificial fibres
62032911 Industrial and occupational 20 14 p/st
62032919 Other 20 14 p/st
62032990 Other 20 14 p/st
Jackets and blazers
62033100 Of wool or fine animal hair 20 14 p/st
620332 Of cotton
62033210 Industrial and occupational 20 14 p/st
62033290 Other 20 14 p/st
620333 Of synthetic fibres
62033310 Industrial and occupational 20 14 p/st
62033390 Other 20 14 p/st
620339 Of other textile materials
Of artificial fibres
62033911 Industrial and occupational 20 14 p/st
62033919 Other 20 14 p/st
62033990 Other 20 14 p/st
Trousers, bib and brace overalls, breeches and shorts
620341 Of wool or fine animal hair
62034110 Trousers and breeches 20 14 p/st
62034130 Bib and brace overalls 20 14 p/st
62034190 Other 20 14 p/st
620342 Of cotton
Trousers and breeches
62034211 Industrial and occupational 20 14 p/st
Other
62034231 Of denim 20 14 p/st
62034233 Of cut corduroy 20 14 p/st
62034235 Other 20 14 p/st
Bib and brace overalls
62034251 Industrial and occupational 20 14 p/st
62034259 Other 20 14 p/st
62034290 Other 20 14 p/st
620343 Of synthetic fibres
Trousers and breeches
62034311 Industrial and occupational 20 14 p/st
62034319 Other 20 14 p/st
Bib and brace overalls
62034331 Industrial and occupational 20 14 p/st
62034339 Other 20 14 p/st
62034390 Other 20 14 p/st
620349 Of other textile materials
Of artificial fibres
Trousers and breeches
62034911 Industrial and occupational 20 14 p/st
62034919 Other 20 14 p/st
Bib and brace overalls
62034931 Industrial and occupational 20 14 p/st
62034939 Other 20 14 p/st
62034950 Other 20 14 p/st
62034990 Other 20 14 p/st
6204 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear)
Suits
62041100 Of wool or fine animal hair 20 14 p/st
62041200 Of cotton 20 14 p/st
62041300 Of synthetic fibres 20 14 p/st
620419 Of other textile materials
62041910 Of artificial fibres 20 14 p/st
62041990 Other 20 14 p/st
Ensembles
62042100 Of wool or fine animal hair 20 14 p/st
620422 Of cotton
62042210 Industrial and occupational 20 14 p/st
62042290 Other 20 14 p/st
620423 Of synthetic fibres
62042310 Industrial and occupational 20 14 p/st
62042390 Other 20 14 p/st
620429 Of other textile materials
Of artificial fibres
62042911 Industrial and occupational 20 14 p/st
62042919 Other 20 14 p/st
62042990 Other 20 14 p/st
Jackets and blazers
62043100 Of wool or fine animal hair 20 14 p/st
620432 Of cotton
62043210 Industrial and occupational 20 14 p/st
62043290 Other 20 14 p/st
620433 Of synthetic fibres
62043310 Industrial and occupational 20 14 p/st
62043390 Other 20 14 p/st
620439 Of other textile materials
Of artificial fibres
62043911 Industrial and occupational 20 14 p/st
62043919 Other 20 14 p/st
62043990 Other 20 14 p/st
Dresses
62044100 Of wool or fine animal hair 20 14 p/st
62044200 Of cotton 20 14 p/st
62044300 Of synthetic fibres 20 14 p/st
62044400 Of artificial fibres 20 14 p/st
620449 Of other textile materials
62044910 Of silk or silk waste 20 14 p/st
62044990 Other 20 14 p/st
Skirts and divided skirts
62045100 Of wool or fine animal hair 20 14 p/st
62045200 Of cotton 20 14 p/st
62045300 Of synthetic fibres 20 14 p/st
620459 Of other textile materials
62045910 Of artificial fibres 20 14 p/st
62045990 Other 20 14 p/st
Trousers, bib and brace overalls, breeches and shorts
620461 Of wool or fine animal hair
62046110 Trousers and breeches 20 14 p/st
62046180 Bib and brace overalls 20 14 p/st
62046190 Other 20 14 p/st
620462 Of cotton
Trousers and breeches
62046211 Industrial and occupational 20 14 p/st
Other
62046231 Of denim 20 14 p/st
62046233 Of cut corduroy 20 14 p/st
62046235 Other 20 14 p/st
Bib and brace overalls
62046251 Industrial and occupational 20 14 p/st
62046259 Other 20 14 p/st
62046290 Other 20 14 p/st
620463 Of synthetic fibres
Trousers and breeches
62046311 Industrial and occupational 20 14 p/st
62046319 Other 20 14 p/st
Bib and brace overalls
62046331 Industrial and occupational 20 14 p/st
62046339 Other 20 14 p/st
62046390 Other 20 14 p/st
620469 Of other textile materials
Of artificial fibres
Trousers and breeches
62046911 Industrial and occupational 20 14 p/st
62046919 Other 20 14 p/st
Bib and brace overalls
62046931 Industrial and occupational 20 14 p/st
62046939 Other 20 14 p/st
62046950 Other 20 14 p/st
62046990 Other 20 14 p/st
6205 Men's or boys' shirts
62051000 Of wool or fine animal hair 20 13 p/st
62052000 Of cotton 20 13 p/st
62053000 Of man-made fibres 20 13 p/st
620590 Of other textile materials
62059010 Of flax or ramie 20 13 p/st
62059090 Other 20 13 p/st
6206 Women's or girls' blouses, shirts and shirt-blouses
62061000 Of silk or silk waste 20 14 p/st
62062000 Of wool or fine animal hair 20 14 p/st
62063000 Of cotton 20 14 p/st
62064000 Of man-made fibres 20 14 p/st
620690 Of other textile materials
62069010 Of flax or ramie 20 14 p/st
62069090 Other 20 14 p/st
6207 Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles
Underpants and briefs
62071100 Of cotton 20 13 p/st
62071900 Of other textile materials 20 13 p/st
Nightshirts and pyjamas
62072100 Of cotton 20 13 p/st
62072200 Of man-made fibres 20 13 p/st
62072900 Of other textile materials 20 13 p/st
Other
62079100 Of cotton 20 14 —
62079200 Of man-made fibres 20 14 —
62079900 Of other textile materials 20 14 —
6208 Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligés, bathrobes, dressing gowns and similar articles
Slips and petticoats
62081100 Of man-made fibres 22 13 p/st
620819 Of other textile materials
62081910 Of cotton 22 13 p/st
62081990 Other 22 13 p/st
Nightdresses and pyjamas
62082100 Of cotton 22 13 p/st
62082200 Of man-made fibres 22 13 p/st
62082900 Of other textile materials 22 13 p/st
Other
620891 Of cotton
62089110 Negligés, bathrobes, dressing gowns and similar articles 20 14 —
62089190 Other 20 14 —
620892 Of man-made fibres
62089210 Negligés, bathrobes, dressing gowns and similar articles 20 14 —
62089290 Other 20 14 —
62089900 Of other textile materials 20 14 —
6209 Babies' garments and clothing accessories
62091000 Of wool or fine animal hair 22 10,5 —
62092000 Of cotton 22 10,5 —
62093000 Of synthetic fibres 22 10,5 —
62099000 Of other textile materials 22 10,5 —
6210 Garments, made up of fabrics of heading No 5602, 5603, 5903, 5906 or 5907
621010 Of fabrics of heading No 5602 or 5603
62101010 Of fabrics of heading No 5602 20 14 —
Of fabrics of heading No 5603
62101091 In sterile packs 20 14 —
62101099 Other 20 14 —
62102000 Other garments, of the type described in subheadings 6201 11 to 6201 19 20 14 —
62103000 Other garments, of the type described in subheadings 6202 11 to 6202 19 20 14 —
62104000 Other men's or boys' garments 20 14 —
62105000 Other women's or girls' garments 20 14 —
6211 Track suits, ski suits and swimwear; other garments
Swimwear
62111100 Men's or boys' 20 14 p/st
62111200 Women's or girls' 20 14 p/st
62112000 Ski suits 20 14 p/st
Other garments, men's or boys'
62113100 Of wool or fine animal hair 20 14 —
621132 Of cotton
62113210 Industrial and occupational clothing 20 14 —
62113290 Other 20 14 —
621133 Of man-made fibres
62113310 Industrial and occupational clothing 20 14 —
62113390 Other 20 14 —
62113900 Of other textile materials 20 14 —
Other garments, women's or girls'
62114100 Of wool or fine animal hair 20 14 —
621142 Of cotton
62114210 Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use) 20 14 —
62114290 Other 20 14 —
621143 Of man-made fibres
62114310 Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use) 20 14 —
62114390 Other 20 14 —
62114900 Of other textile materials 20 14 —
6212 Brassières, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted
62121000 Brassières 21 6,5 p/st
62122000 Girdles and panty-girdles 21 6,5 p/st
62123000 Corselettes 21 6,5 p/st
62129000 Other 21 6,5 —
6213 Handkerchiefs
62131000 Of silk or silk waste 20 10 p/st
62132000 Of cotton 20 10 p/st
62139000 Of other textile materials 20 10 p/st
6214 Shawls, scarves, mufflers, mantillas, veils and the like
62141000 Of silk or silk waste 21 8 p/st
62142000 Of wool or fine animal hair 21 8 p/st
62143000 Of synthetic fibres 21 8 p/st
62144000 Of artificial fibres 21 8 p/st
621490 Of other textile materials
62149010 Of cotton 21 8 p/st
62149090 Other 21 8 p/st
6215 Ties, bow ties and cravats
62151000 Of silk or silk waste 21 6,3 p/st
62152000 Of man-made fibres 21 6,3 p/st
62159000 Of other textile materials 21 6,3 p/st
62160000 Gloves, mittens and mitts 21 7,6 —
6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212
62171000 Accessories 21 6,3 —
62179000 Parts 20 14 —
CHAPTER 63 1. Sub-chapter I applies only to made-up articles, of any textile fabric.
 2. 

((a)) goods of Chapters 56 to 62; or
((b)) worn clothing or other worn articles of heading No 6309.
 3. 

((a)) articles of textile materials:

((i)) clothing and clothing accessories, and parts thereof;
((ii)) blankets and travelling rugs;
((iii)) bed linen, table linen, toilet linen and kitchen linen;
((iv)) furnishing articles, other than carpets of heading Nos 5701 to 5705 and tapestries of heading No 5805;
((b)) footwear and headgear of any material other than asbestos.

In order to be classified within this heading, the articles mentioned above must comply with both of the following requirements:


((i)) they must show signs of appreciable wear, and
((ii)) they must be presented in bulk or in bales, sacks or similar packings.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
SECTION XII
CHAPTER 64 1. 

((a)) footwear without applied soles, of textile material (Chapter 61 or 62);
((b)) worn footwear of heading No 6309;
((c)) articles of asbestos (heading No 6812);
((d)) orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading No 9021); or
((e)) toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
 2. For the purposes of heading No 6406, the expression ‘parts’ does not include pegs, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading No 9606.
 3. For the purposes of this chapter, the expressions ‘rubber’ or ‘plastics’ include any textile material visibly coated or covered externally with one or both of those materials.
 4. 

((a)) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
((b)) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
 1. 

((a)) footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
((b)) skating boots, ski-boots and cross-country ski footwear, wrestling boots, boxing boots and cycling shoes.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
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
640110 Footwear incorporating a protective metal toe-cap
64011010 With uppers of rubber 20 20 pa
64011090 With uppers of plastics 20 20 pa
Other footwear
640191 Covering the knee
64019110 With uppers of rubber 20 20 pa
64019190 With uppers of plastics 20 20 pa
640192 Covering the ankle but not covering the knee
64019210 With uppers of rubber 20 20 pa
64019290 With uppers of plastics 20 20 pa
640199 Other
64019910 With uppers of rubber 20 20 pa
64019990 With uppers of plastics 20 20 pa
6402 Other footwear with outer soles and uppers of rubber or plastics
Sports footwear
64021100 Ski-boots and cross-country ski footwear 20 20 pa
64021900 Other 20 20 pa
64022000 Footwear with upper straps or thongs assembled to the sole by means of plugs 20 20 pa
640230 Other footwear, incorporating a protective metal toe-cap
64023010 With uppers of rubber 20 20 pa
64023090 With uppers of plastics 20 20 pa
Other footwear
640291 Covering the ankle
64029110 With uppers of rubber 20 20 pa
64029190 With uppers of plastics 20 20 pa
640299 Other
64029910 With uppers of rubber 20 20 pa
With uppers of plastics
Footwear with a vamp made of straps or which has one or more pieces cut out
64029931 With sole and heel combined having a height of more than 3 cm 20 20 pa
64029939 Other 20 20 pa
64029950 Slippers and other house footwear 20 20 pa
Other, with in-soles of a length
64029991 Of less than 24 cm 20 20 pa
Of 24 cm or more
64029995 For men 20 20 pa
64029999 For women 20 20 pa
6403 Footwear with outer soles of rubber, plastics leather or composition leather and uppers of leather
Sports footwear
64031100 Ski-boots and cross-country ski footwear 20 8 pa
64031900 Other 20 8 pa
64032000 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe 20 8 pa
64033000 Footwear made on a base or platform of wood, not protective of having an inner sole or a metal toe-cap 20 8 pa
64034000 Other footwear, incorporating a protective metal toe-cap 20 8 pa
Other footwear with outer soles of leather
640351 Covering the ankle
Covering the ankle but no part of the calf, with in-soles of a length
64035111 Of less than 24 cm 20 8 pa
Of 24 cm or more
64035115 For men 20 8 pa
64035119 For women 20 8 pa
Other, with in-soles of a length
64035191 Of less than 24 cm 20 8 pa
Of 24 cm or more
64035195 For men 20 8 pa
64035199 For women 20 8 pa
640359 Other
Footwear with a vamp made of straps or which has one or several pieces cut out
64035911 With sole and heei combined having a height of more than 3 cm 20 8 pa
Other, with in-soles of a length
64035931 Of less than 24 cm 20 8 pa
Of 24 cm or more
64035935 For men 20 8 pa
64035939 For women 20 8 pa
64035950 Slippers and other indoor footwear 20 8 pa
Other, with in-soles of a length
64035991 Of less than 24 cm 20 8 pa
Of 24 cm or more
64035995 For men 20 8 pa
64035999 For women 20 8 pa
Other footwear
640391 Covering the ankle
Covering the ankle but no part of the calf, with in-soles of a length
64039111 Of less than 24 cm 20 8 pa
Of 24 cm or more
64039115 For men 20 8 pa
64039119 For women 20 8 pa
Other, with in-soles of a length
64039191 Of less than 24 cm 20 8 pa
Of 24 cm or more
64039195 For men 20 8 pa
64039199 For women 20 8 pa
640399 Other
Footwear with a vamp made of straps or which has one or several pieces cut out
64039911 with sole and heel combined having a height of more than 3 cm 20 8 pa
Other, with in-soles of a length
64039931 Of less than 24 cm 20 8 pa
Of 24 cm or more
64039935 For men 20 8 pa
64039939 For women 20 8 pa
64039950 Slippers and other indoor footwear 20 8 pa
Other, with in-soles of a length
64039991 Of less than 24 cm 20 8 pa
Of 24 cm or more
64039995 For men 20 8 pa
64039999 For women 20 8 pa
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
64041100 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 20 — pa
640419 Other
64041910 Slippers and other indoor footwear 20 — pa
64041990 Other 20 — pa
640420 Footwear with outer soles of leather or composition leather
64042010 Slippers and other indoor footwear 20 20 pa
64042090 Other 20 20 pa
6405 Other footwear
640510 With uppers of leather or composition leather
64051010 With outer soles of wood or cork 18 5,8 pa
64051090 With outer soles of other materials 18 4,9 pa
640520 With uppers of textile materials
64052010 With outer soles of wood or cork 18 5,8 pa
With outer soles of other materials
64052091 Slippers and other indoor footwear 18 4,9 pa
64052099 Other 18 4,9 pa
640590 Other
64059010 With outer soles of rubber, plastics, leather or composition leather 20  pa
64059090 With outer soles of other materials 18 4,9 pa
6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
640610 Uppers and parts thereof, other than stiffeners
Of leather
64061011 Uppers 16 4,6 —
64061019 Parts of uppers 16 4,6 —
64061090 Of other materials 16 4,6 —
640620 Outer soles and heels, of rubber or plastics
64062010 Of rubber 16 4,6 —
64062090 Of plastics 16 4,6 —
Other
64069100 Of wood 16 4,6 —
640699 Of other materials
64069910 Gaiters, leggings and similar articles and parts thereof 19 6 —
64069930 Assemblies of uppers affixed to inner soles or to other sole components, but without outer soles 18 5,8 pa
64069950 Removable in-soles and other removable accessories 16 4,6 —
64069990 Other 16 4,6 —
CHAPTER 65 1. 

((a)) worn headgear of heading No 6309;
((b)) asbestos headgear (heading No 6812); or
((c)) dolls' hats, other toy hats or carnival articles of Chapter 95.
 2. Heading No 6502 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
65010000 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt 13 5,1 p/st
65020000 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed 8 Free p/st
650300 Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed
65030010 Of fur felt or of felt of wool and fur 17 10 p/st
65030090 Other 16 5,6 p/st
65040000 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed 11 Free p/st
6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
65051000 Hair-nets 19 6 —
650590 Other
Berets, bonnets, skull-caps, fezzes, tarbooshes and the like
65059011 Of knitted or crocheted material, fulled or felted 19 6 p/st
65059019 Other 19 6 p/st
65059030 Peaked caps 19 6 p/st
65059090 Other 19 6 —
6506 Other headgear, whether or not lined or trimmed
650610 Safety headgear
65061010 Of plastics 19 6 p/st
65061030 Of metal 19 6 p/st
65061090 Of other materials 19 6 p/st
Other
650691 Of rubber or of plastics
65069110 Of rubber 19 6 p/st
65069190 Of plastics 19 6 p/st
65069200 Of furskin 19 6 p/st
65069900 Of other materials 19 6 p/st
65070000 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 14 4,9 —
CHAPTER 66 1. 

((a)) measure walking-sticks or the like (heading No 9017);
((b)) firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or
((c)) goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).
 2. Heading No 6603 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading No 6601 or 6602 are to be classified separately and are not to be treated as forming part of those articles.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
6601 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
66011000 Garden or similar umbrellas 20 8 p/st
Other
66019100 Having a telescopic shaft 20 8 p/st
660199 Other
66019910 With a cover of textile material 20 8 p/st
66019990 Other 20 8 p/st
66020000 Walking-sticks, seat-sticks, whips, riding-crops and the like 17 4,9 —
6603 Parts, trimmings and accessories of articles of heading No 6601 or 6602
66031000 Handles and knobs 17 4,6 —
66032000 Umbrella frames, including frames mounted on shafts (sticks) 19 7,7 —
66039000 Other 17 7,2 —
CHAPTER 67 1. 

((a)) straining cloth of human hair (heading No 5911);
((b)) floral motifs of lace, of embroidery or other textile fabric (Section XI);
((c)) footwear (Chapter 64);
((d)) headgear or hair-nets (Chapter 65);
((e)) toys, sports requisites or carnival articles (Chapter 95); or
((f)) feather dusters, powder-puffs or hair sieves (Chapter 96).
 2. 

((a)) articles in which feathers or down constitute only filling or padding (for example, bedding of heading No 9404);
((b)) articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or
((c)) artificial flowers or foliage or parts thereof or made up articles of heading No 6702.
 3. 

((a)) articles of glass (Chapter 70); or
((b)) artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
67010000 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading No 0505 and worked quills and scapes) 18 5,5 —
6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit
67021000 Of plastics 22 7,8 —
67029000 Of other materials 22 7,8 —
67030000 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like 10 4,2 —
6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included
Of synthetic textile materials
67041100 Complete wigs 19 5,1 —
67041900 Other 19 5,1 —
67042000 Of human hair 19 5,1 —
67049000 Of other materials 19 5,1 —
SECTION XIII
CHAPTER 68 1. 

((a)) goods of Chapter 25;
((b)) coated, impregnated or covered paper of heading No 4810 or 4811 (for example, paper coated with mica powder or graphite, bituminized or asphalted paper);
((c)) coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminized or asphalted fabric);
((d)) articles of Chapter 71;
((e)) tools or parts of tools, of Chapter 82;
((f)) lithographic stones of heading No 8442;
((g)) electrical insulators (heading No 8546) or fittings of insulating material of heading No 8547;
((h)) dental burrs (heading No 9018);
((ij)) articles of Chapter 91 (for example, clocks and clock cases);
((k)) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
((l)) articles of Chapter 95 (for example, toys, games and sports requisites);
((m)) articles of heading No 9602, if made of materials specified in note 2 (b) to Chapter 96, or of heading No 9606 (for example, buttons), No 9609 (for example, slate pencils) or No 9610 (for example, drawing slates); or
((n)) articles of Chapter 97 (for example, works of art).
 2. in heading No 6802, the expression ‘worked monumental or building stone’ applies not only to the varieties of stone referred to in heading No 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
68010000 Setts, curbstones and flagstones, of natural stone (except slate) 4 2,2 —
6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading No 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate)
68021000 Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder 14 Free —
Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface
68022100 Marble, travertine and alabaster 10 5,3 —
68022200 Other calcareous stone 10 5,3 —
68022300 Granite 8 3,2 —
68022900 Other stone 8 3,2 —
Other
68029100 Marble, travertine and alabaster 14 5,1 —
68029200 Other calcareous stone 14 5,1 —
680293 Granite
68029310 Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more 13 Free —
68029390 Other 14 4,8 —
680299 Other stone
68029910 Polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more 13 Free —
68029990 Other 14 5 —
680300 Worked slate and articles of slate or of agglomerated slate
68030010 Roofing and wall slates 6 3,8 —
68030090 Other 6 3,8 —
6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials
68041000 Millstones and grindstones for milling, grinding or pulping 10 2 —
Other millstones, grindstones, grinding wheels and the like
68042100 Of agglomerated synthetic or natural diamond 10 3,2 —
680422 Of other agglomerated abrasives or of ceramics
Of artificial abrasives, with binder
Of synthetic or artificial resin
68042211 Not reinforced with fabric 10 2 —
68042219 Reinforced with fabric 10 2 —
68042230 Of ceramics or silicates 10 2 —
68042250 Of other materials 10 2 —
68042290 Other 10 2 —
68042300 Of natural stone 8 2,5 —
68043000 Hand sharpening or polishing stones 10 3,4 —
6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
68051000 On a base of woven textile fabric only 11 3,5 —
68052000 On a base of paper or paperboard only 11 3,5 —
680530 On a base of other materials
68053010 On a base of woven textile fabric combined with paper or paperboard 11 3,5 —
68053090 Other 11 3,5 —
6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound absorbing mineral materials, other than those of heading No 6811 or 6812 or of Chapter 69
68061000 Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls 10 2 —
680620 Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including intermixtures thereof)
68062010 Expanded clays 9 2,9 —
68062090 Other 9 2,9 —
68069000 Other 9 2,9 —
6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch)
680710 In rolls
Roofing and facing products, with a substrate consisting of
68071011 Paper or paperboard 8 2,5 m2
68071019 Other materials 8 2,5 m2
68071090 Other 8 2,5 —
68079000 Other 8 2,5 —
68080000 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste of wood, agglomerated with cement, plaster or other mineral binders 14 4,4 —
6809 Articles of plaster or of compositions based on plaster
Boards, sheets, panels, tiles and similar articles, not ornamented
68091100 Faced or reinforced with paper or paperboard only 7 2,9 m2
68091900 Other 7 2,9 m2
68099000 Other articles 10 3,2 —
6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced
Tiles, flagstones, bricks and similar articles
681011 Building blocks and bricks
68101110 Of light concrete (with a basis of crushed pumice, granulated slag, etc.) 10 3,2 —
68101190 Other 10 3,2 —
681019 Other
68101910 Roofing tiles 10 3,2 —
68101930 Other tiles and paving 10 3,2 m2
68101990 Other 10 3,2 —
68102000 Pipes 10 3,2 —
Other articles
68109100 Prefabricated structural components for building or civil engineering 10 3,2 —
68109900 Other 10 3,2 —
6811 Articles of asbestos-cement, of cellulose fibre-cement or the like
68111000 Corrugated sheets 10 3,2 —
681120 Other sheets, panels, tiles and similar articles
Sheets
68112011 Not exceeding 40 x 60 cm, for roofing or walls 10 3,2 m2
68112019 Other 10 3,2 —
68112090 Other 10 3,2 —
68113000 Tubes, pipes and tube or pipe fittings 10 3,2 —
68119000 Other articles 13 4,6 —
6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading No 6811 or 6813
68121000 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate 10 4,6 —
68122000 Yarn and thread 13 8 —
68123000 Cords and string, whether or not plaited 17 6,9 —
68124000 Woven or knitted fabric 17 10 —
68125000 Clothing, clothing accessories, footwear and headgear 17 6,9 —
68126000 Paper, millboard and felt 17 6,9 —
68127000 Compressed asbestos fibre jointing, in sheets or rolls 17 6,9 —
681290 Other
68129010 For use in civil aircraft 17 Free —
68129090 Other 17 6,9 —
6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials
681310 Brake linings and pads
68131010 With a basis of asbestos or other mineral substances, for use in civil aircraft 20 Free —
68131090 Other 20 5,3 —
681390 Other
68139010 With a basis of asbestos or other mineral substances, for use in civil aircraft 20 Free —
68139090 Other 20 5,3 —
6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials
68141000 Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support 8 3,8 —
681490 Other
68149010 Sheets or splittings of mica 7 3,5 —
68149090 Other 10 5,3 —
6815 Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included
68151000 Non-electrical articles of graphite or other carbon 14 3 —
68152000 Articles of peat 14 3 —
Other articles
68159100 Containing magnesite, dolomite or chromite 14 3 —
681599 Other
68159910 Of refractory materials, chemically bonded 14 3 —
68159990 Other 14 3 —
CHAPTER 69 1. This chapter applies only to ceramic products which have been fired after shaping. Heading Nos 6904 to 6914 apply only to such products other than those classifiable in heading Nos 6901 to 6903.
 2. 

((a)) products of heading No 2844;
((b)) articles of Chapter 71 (for example, imitation jewellery);
((c)) cermets of heading No 8113;
((d)) articles of Chapter 82;
((e)) electrical insulators (heading No 8546) or fittings of insulating material of heading No 8547;
((f)) artificial teeth (heading No 9021);
((g)) articles of Chapter 91 (for example, clocks and clock cases);
((h)) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
((ij)) articles of Chapter 95 (for example, toys, games and sports requisites);
((k)) articles of heading No 9606 (for example, buttons) or of heading No 9614 (for example, smoking pipes); or
((l)) articles of Chapter 97 (for example, works of art).

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
CHAPTER 70 1. 

((a)) goods of heading No 3207 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes);
((b)) articles of Chapter 71 (for example, imitation jewellery);
((c)) optical fibre cables of heading No 8544, electrical insulators (heading No 8546) or fittings of insulating material of heading No 8547;
((d)) optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90;
((e)) lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading No 9405;
((f)) toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
((g)) buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96.
 2. 

((a)) Glass is not regarded as ‘worked’ by reason of any process it has undergone before annealing.
((b)) Cutting to shape does not affect the classification of glass in sheets.
((c)) The expression ‘absorbent or reflecting layer’ means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency.
 3. The products referred to in heading No 7006 remain classified in that heading whether or not they have the character of articles.
 4. 

((a)) mineral wools with a silica (SiO2) content not less than 60 % by weight;
((b)) mineral wools with a silica (SiO2) content less than 60 % but with an alkaline oxide (K2O or Na2O) content exceeding 5 % by weight or a boric oxide (B2O3) content exceeding 2 % by weight.

Mineral wools which do not comply with the above specifications fall within heading No 6806.
 5. Throughout the nomenclature, the expression ‘glass’ includes fused quartz and other fused silica.
 1. For the purposes of subheadings 7013 21, 7013 31 and 7013 91, the expression ‘lead crystal’ means only glass having a minimum lead monoxide (PbO) content by weight of 24 %.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
700100 Cullet and other waste and scrap of glass; glass in the mass
70010010 Cullet and other waste and scrap of glass Free Free —
Glass in the mass
70010091 Optical glass 12 5,8 —
70010099 Other 9 2,9 —
7002 Glass in balls (other than microspheres of heading No 7018), rods or tubes, unworked
70021000 Balls 10 4,9 —
700220 Rods
70022010 Of optical glass 12 5,8 —
70022090 Other 10 4,9 —
Tubes
70023100 Of fused quartz or other fused silica 10 4,9 —
70023200 Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per kelvin within a temperature range of 0 to 300 oC 10 4,9 —
70023900 Other 10 4,9 —
7003 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent or reflecting layer, but not otherwise worked
Non-wired sheets
700311 Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer
70031110 Of optical glass 12 5,8 m2
70031190 Other 10 MIN 1,6 Ecu/100 kg/br 5 MIN 0,8 Ecu/100 kg/br m2
700319 Other
70031910 Of optical glass 12 5,8 m2
70031990 Other 10 MIN 1,6 Ecu/100 kg/br 5 MIN 0,8 Ecu/100 kg/br m2
700320 Wired sheets
70032010 Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer 10 MIN 1 Ecu/100 kg/br 5 MIN 0,5 Ecu/100 kg/br m2
70032090 Other 10 MIN 1 Ecu/100 kg/br 5 MIN 0,5 Ecu/100 kg/br m2
70033000 Profiles 20 5,3 —
7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked
700410 Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer
70041010 Optical glass 12 5,8 m2
70041030 Antique glass 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
70041050 Horticultural sheet glass 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
70041090 Other 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
700490 Other glass
70049010 Optical glass 12 5,8 m2
70049050 Antique glass 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
70049070 Horticultural sheet glass 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
Other, of a thickness
70049091 Not exceeding 2,5 mm 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
70049093 Exceeding 2,5 mm but not exceeding 3,5 mm 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
70049095 Exceeding 3,5 mm but not exceeding 4,5 mm 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
70049099 Exceeding 4,5 mm 10 MIN 1 Ecu/100 kg/br 6 MIN 0,6 Ecu/100 kg/br m2
7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked
700510 Non-wired glass, having an absorbent or reflecting layer
70051010 Horticultural sheet glass 10 3,8 m2
Other, of a thickness
70051031 Not exceeding 2,5 mm 10 3,8 m2
70051033 Exceeding 2,5 mm but not exceeding 3,5 mm 10 3,8 m2
70051035 Exceeding 3,5 mm but not exceeding 4,5 mm 10 3,8 m2
70051091 Exceeding 4,5 mm but not exceeding 5,5 mm 10 3,8 m2
70051093 Exceeding 5,5 mm but not exceeding 7 mm 10 3,8 m2
70051095 Exceeding 7 mm 10 3,8 m2
Other non-wired glass
700521 Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground
70052110 Of a thickness not exceeding 2,5 mm 10 3,8 m2
70052120 Of a thickness exceeding 2,5 mm but not exceeding 3,5 mm 10 3,8 m2
70052130 Of a thickness exceeding 3,5 mm but not exceeding 4,5 mm 10 3,8 m2
70052140 Of a thickness exceeding 4,5 mm but not exceeding 5,5 mm 10 3,8 m2
70052150 Of a thickness exceeding 5,5 mm but not exceeding 7 mm 10 3,8 m2
70052190 Of a thickness exceeding 7 mm 10 3,8 m2
700529 Other
70052910 Horticultural sheet glass 10 3,8 m2
Other, of a thickness
70052931 Not exceeding 2,5 mm 10 3,8 m2
70052933 Exceeding 2,5 mm but not exceeding 3,5 mm 10 3,8 m2
70052935 Exceeding 3,5 mm but not exceeding 4,5 mm 10 3,8 m2
70052991 Exceeding 4,5 mm but not exceeding 5,5 mm 10 3,8 m2
70052993 Exceeding 5,5 mm but not exceeding 7 mm 10 3,8 m2
70052995 Exceeding 7 mm 10 3,8 m2
70053000 Wired glass 10 3,8 m2
700600 Glass of heading No 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
70060010 Optical glass 12 5,8 —
70060090 Other 20 5,3 —
7007 Safety glass, consisting of toughened (tempered) or laminated glass
Toughened (tempered) safety glass
700711 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
70071110 Of size and shape suitable for incorporation in motor vehicles 22 5,8 —
70071190 Other 22 5,8 —
700719 Other
70071910 Enamelled 22 5,8 m2
70071930 Coloured throughout the mass (body tinted) or having an absorbent or reflecting layer 22 5,8 m2
70071990 Other 22 5,8 m2
Laminated safety glass
700721 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels
70072110 Windshields, not framed, for use in civil aircraft 22 Free —
Other
70072191 Of size and shape suitable for incorporation in motor vehicles 22 5,8 —
70072199 Other 22 5,8 —
70072900 Other 22 5,8 m2
700800 Multiple-walled insulating units of glass
Coloured throughout the mass (body tinted), opacified, flashed or having an absorbent or reflecting layer
70080011 Double walled 20 5,3 m2
70080019 Other 20 5,3 m2
Other
70080091 Double walled 20 5,3 m2
70080099 Other 20 5,3 m2
7009 Glass mirrors, whether or not framed, including rear-view mirrors
70091000 Rear-view mirrors for vehicles 22 6,5 p/st
Other
70099100 Unframed 22 6,5 —
70099200 Framed 22 6,5 —
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
70101000 Ampoules 22 5,8 —
701090 Other
70109010 Preserving jars (sterilizing jars) 24 12 p/st
Other
Containers of a kind used for the conveyance or packing of goods
70109021 Made from tubing of glass of a thickness of less than 1 mm 24 9 p/st
Other, of a nominal capacity of
70109031 2,5 litres or more 24 9 p/st
Less than 2,5 litres
For beverages and foodstuffs
Bottles
Of colourless glass, of a nominal capacity of
70109041 One litre or more 24 9 p/st
70109043 More than 0,33 litre but less than one litre 24 9 p/st
70109045 0,15 litre or more but not more than 0,33 litre 24 9 p/st
70109047 Less than 0,15 litre 24 9 p/st
Of coloured glass, of a nominal capacity of
70109051 One litre or more 24 9 p/st
70109053 More than 0,33 litre but less than one litre 24 9 p/st
70109055 0,15 litre or more but not more than 0,33 litre 24 9 p/st
70109057 Less than 0,15 litre 24 9 p/st
Other, of a nominal capacity of
70109061 0,25 litre or more 24 9 p/st
70109067 Less than 0,25 litre 24 9 p/st
For pharmaceutical products, of a nominal capacity of
70109071 More than 0,055 litre 24 9 p/st
70109077 0,055 litre or less 24 9 p/st
For other products
70109081 Of colourless glass 24 9 p/st
70109087 Of coloured glass 24 9 p/st
70109099 Stoppers, lids and other closures 24 9 —
7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like
70111000 For electric lighting 18 7 —
70112000 For cathode-ray tubes 18 7 —
70119000 Other 18 7 —
701200 Glass inners for vacuum flasks or for other vacuum vessels
70120010 Unfinished 21 6,3 —
70120090 Finished 25 12,5 —
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)
70131000 Of glass-ceramics 24 12 p/st
Drinking glasses other than of glass-ceramics
701321 Of lead crystal
Gathered by hand
70132111 Cut or otherwise decorated 24 12 p/st
70132119 Other 24 12 p/st
Gathered mechanically
70132191 Cut or otherwise decorated 24 12 p/st
70132199 Other 24 12 p/st
701329 Other
70132910 Of toughened glass 24 12 p/st
Other
Gathered by hand
70132951 Cut or otherwise decorated 24 12 p/st
70132959 Other 24 12 p/st
Gathered mechanically
70132991 Cut or otherwise decorated 24 12 p/st
70132999 Other 24 12 p/st
Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics
701331 Of lead crystal
70133110 Gathered by hand 24 12 p/st
70133190 Gathered mechanically 24 12 p/st
70133200 Of glass having a linear coefficient of expansion not exceeding 5 x 10 -6 per kelvin within a temperature range of 0 to 300 oC 24 12 p/st
701339 Other
70133910 Of toughened glass 24 12 p/st
Other
70133991 Gathered by hand 24 12 p/st
70133999 Gathered mechanically 24 12 p/st
Other glassware
701391 Of lead crystal
70139110 Gathered by hand 24 12 p/st
70139190 Gathered mechanically 24 12 p/st
701399 Other
70139910 Gathered by hand 24 12 p/st
70139990 Gathered mechanically 24 12 p/st
70140000 Signalling glassware and optical elements of glass (other than those of heading No 7015), not optically worked 20 6,2 —
7015 Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses
70151000 Glasses for corrective spectacles 12 5,8 —
70159000 Other 19 5,1 —
7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small-wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms
70161000 Glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes 20 10 —
701690 Other
70169010 Leaded lights and the like 10 5,3 m2
70169030 Multicellular glass or foam glass 10 MIN 2 Ecu/100 kg/br 4 MIN 1,6 Ecu/100 kg/br —
70169090 Other 10MIN 2 Ecu/100 kg/br 4 MIN 1,6 Ecu/100 kg/br —
7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated
70171000 Of fused quartz or other fused silica 16 4,6 —
70172000 Of other glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelvin within a temperature range of 0 to 300 oC 23 5,8 —
70179000 Other 23 5,8 —
7018 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter
701810 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares
Glass beads
70181011 Cut and mechanically polished Free 4,1 —
70181019 Other 25 10 —
70181030 Imitation pearls 1,7 Ecu/kg/net 0,6 Ecu/kg/net —
Imitation precious and semi-precious stones
70181051 Cut and mechanically polished Free 3,8 —
70181059 Other 16 6 —
70181090 Other 19 6,5 —
70182000 Glass microspheres not exceeding 1 mm in diameter 17 5,6 —
701890 Other
70189010 Glass eyes; articles of glass smallware 20 5,3 —
70189090 Other 20 10 —
7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
701910 Slivers, rovings, yarn and chopped strands
70191010 Glass fibre threads, cut into lengths of 3 mm or more but not more than 50 mm (chopped strands) 23 9,5 —
Other
Of filaments
70191051 Rovings 23 9,5 —
70191059 Other 23 9,5 —
70191099 Of staple fibres 23 9,5 —
701920 Woven fabrics, including narrow fabrics
Of filaments
70192011 Made from rovings 23 9,5 —
Other, of a width of
70192031 Not more than 30 cm 23 9,5 —
70192035 More than 30 cm 23 9,5 —
70192090 Of staple fibres 23 9,5 —
Thin sheets (voiles), webs, mats, mattresses, boards and similar nonwoven products
70193100 Mats 23 9,5 —
70193200 Thin sheets (voiles) 19 6,5 —
70193900 Other 19 6,5 —
701990 Other
70199010 Non-textile fibres in bulk or flocks 23 9,5 —
70199030 Pads and casings for insultating tubes and pipes 23 9,5 —
Other
70199091 Of textile fibres 23 9,5 —
70199099 Other 23 9,5 —
702000 Other articles of glass
70200010 Of fused quartz or other fused silica 21 5,6 —
70200030 Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per kelvin within a temperature range of 0 o to 300 oC 21 5,6 —
70200090 Other 21 5,6 —
SECTION XIV
CHAPTER 71 1. 

((a)) of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed);
or
((b)) of precious metal or of metal clad with precious metal,

are to be classified in this chapter.
 2. 
((a)) Heading Nos 7113, 7114 and 7115 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing note does not apply to such articles.
((b)) Heading No 7116 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
 3. 

((a)) amalgams of precious metal, or colloidal precious metal (heading No 2843);
((b)) sterile surgical suture materials, dental fillings or other goods of Chapter 30;
((c)) articles of Chapter 32 (for example, lustres);
((d)) handbags or other articles of heading No 4202 or articles of heading No 4203;
((e)) articles of heading No 4303 or 4304;
((f)) goods of Section XI (textiles and textile articles);
((g)) footwear, headgear or other articles of Chapter 64 or 65;
((h)) umbrellas, walking-sticks or other articles of Chapter 66;
((ij)) abrasive goods of heading No 6804 or 6805 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this chapter, except unmounted worked sapphires and diamonds for styluses (heading No 8522);
((k)) articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
((l)) arms or parts thereof (Chapter 93);
((m)) articles covered by note 2 to Chapter 95;
((n)) articles of Chapter 96 other than those of heading Nos 9601 to 9606 or 9615; or
((o)) original sculptures or statuary (heading No 9703), collectors' pieces (heading No 9705) or antiques of an age exceeding 100 years (heading No 9706), other than natural or cultured pearls or precious or semi-precious stones.
 4. 
((a)) The expression ‘precious metal’ means silver, gold and platinum.
((b)) The expression ‘platinum’ means platinum, iridium, osmium, palladium, rhodium and ruthenium.
((c)) The expression ‘precious or semi-precious stones’ does not include any of the substances specified in note 2 (b) to Chapter 96.
 5. 

((a)) An alloy containing 2 % or more, by weight, of platinum is to be treated as an alloy of platinum.
((b)) An alloy containing 2 % or more, by weight, of gold but no platinum, or less than 2 %, by weight, of platinum, is to be treated as an alloy of gold.
((c)) Other alloys containing 2 % or more, by weight, of silver are to be treated as alloys of silver.
 6. Except where the context otherwise requires, any reference in the nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal.
 7. Throughout the nomenclature the expression ‘metal clad with precious metal’ means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal.
 8. 

((a)) any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
((b)) articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).
 9. For the purposes of heading No 7114, the expression ‘articles of goldsmiths' or silversmiths' wares’ includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.
 10. For the purposes of heading No 7117, the expression ‘imitation jewellery’ means articles of jewellery within the meaning of paragraph (a) of note 8 above (but not including buttons or other articles of heading No 9606, or dress-combs, hair-slides or the like, or hairpins, of heading No 9615), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
 1. For the purposes of subheadings 7106 10, 7108 11, 7110 11, 7110 21, 7110 31 and 7110 41, the expressions ‘powder’ and ‘in powder form’ mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0,5 mm.
 2. Notwithstanding the provisions of chapter note 4 (b), for the purposes of subheadings 7110 11 and 7110 19, the expression ‘platinum’ does not include iridium, osmium, palladium, rhodium or ruthenium.
 3. For the classification of alloys in the subheadings of heading No 7110, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.
 1. For the purposes of heading No 7112, the expression ‘waste and scrap, of precious metal’ means products fit only for the recovery of the metal or for use in the manufacture of chemicals.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
SECTION XV 1. 

((a)) prepared paints, inks or other products with a basis of metallic flakes or powder (heading Nos 3207 to 3210, 3212, 3213 or 3215);
((b)) ferro-cerium or other pyrophoric alloys (heading No 3606);
((c)) headgear or parts thereof of heading No 6506 or 6507;
((d)) umbrella frames or other articles of heading No 6603;
((e)) goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
((f)) articles of Section XVI (machinery, mechanical appliances and electrical goods);
((g)) assembled railway or tramway track (heading No 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);
((h)) instruments or apparatus of Section XVIII, including clock or watch springs;
((ij)) lead shot prepared for ammunition (heading No 9306) or other articles of Section XIX (arms and ammunition);
((k)) articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings);
((l)) articles of Chapter 95 (for example, toys, games, sports requisites);
((m)) hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or
((n)) articles of Chapter 97 (for example, works of art).
 2. 

((a)) articles of heading Nos 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal;
((b)) springs and leaves for springs, of base metal, other than clock or watch springs (heading No 9114); and
((c)) articles of heading Nos 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading No 8306.

In Chapters 73 to 76 and 78 to 82 (but not in heading No 7315) references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.
 3. 

((a)) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.
((b)) An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present.
((c)) In this section the term ‘alloys’ includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.
 4. Unless the context otherwise requires, any reference in the nomenclature to a base metal includes a reference to alloys which, by virtue of note 3 above, are to be classified as alloys of that metal.
 5. 
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose:


((a)) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal.
((b)) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 3, it is classified.
((c)) A cermet of heading No 8113 is regarded as a single base metal.
 6. 

((a)) Waste and scrap
Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.
((b)) Powders
Products of which 90 % or more by weight passes through a sieve having a mesh aperture of 1 mm.

CHAPTER 72 1. 

((a)) Pig iron
Pig iron containing, by weight, one or more of the following elements in the specified proportions:

— not more than 10 % of chromium,
— not more than 6 % of manganese,
— not more than 3 % of phosphorus,
— not more than 8 % of silicon,
— a total of not more than 10 % of other elements.
((b)) Spiegeleisen
Iron-carbon alloys containing by weight more than 6 % but not more than 30 % of manganese and otherwise conforming to the specification at (a) above.
((c)) Ferro-alloys
Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurizing agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4 % or more of the element iron and one or more of the following:

— more than 10 % of chromium,
— more than 30 % of manganese,
— more than 3 % of phosphorus,
— more than 8 % of silicon,
— a total of more than 10 % of other elements, excluding carbon, subject to a maximum content of 10 % in the case of copper.
((d)) Steel
Ferrous materials other than those of heading No 7203 which (with the exception of certain types produced in the form of castings) are usefully malleable and which contain by weight 2 % or less of carbon. However, chromium steels may contain higher proportions of carbon.
((e)) Stainless steel
Alloy steels containing, by weight, 1,2 % or less of carbon and 10,5 % or more of chromium, with or without other elements.
((f)) Other alloy steel
Steels not complying with the definition of stainless steel and containing by weight one or more of the following elements in the proportion shown:

— 0,3 % or more of aluminium,
— 0,0008 % or more of boron,
— 0,3 % or more of chromium,
— 0,3 % or more of cobalt,
— 0,4 % or more of copper,
— 0,4 % or more of lead,
— 1,65 % or more of manganese,
— 0,08 % or more of molybdenum,
— 0,3 % or more of nickel,
— 0,06 % or more of niobium,
— 0,6 % or more of silicon,
— 0,05 % or more of titanium,
— 0,3 % or more of tungsten (wolfram),
— 0,1 % or more of vanadium,
— 0,05 % or more of zirconium,
— 0,1 % or more of other elements (except sulphur, phosphorus, carbon and nitrogen), taken separately.
((g)) Remelting scrap ingots of iron or steel
Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys.
((h)) Granules
Products of which less than 90 % by weight passes through a sieve with a mesh aperture of 1 mm and of which 90 % or more by weight passes through a sieve with a mesh aperture of 5 mm.
((ij)) Semi-finished products
Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and
Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections.
These products are not presented in coils.
((k)) Flat-rolled products
Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (ij) above in the form of:

— coils of successively superimposed layers, or
— straight lengths, which if of a thickness less than 4,75 mm are of a width measuring at least ten times the thickness or if of a thickness of 4,75 mm or more are of a width which exceeds 150 mm and measures at least twice the thickness.
Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.
Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
((l)) Bars and rods, hot-rolled, in irregularly wound coils
Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).
((m)) Other bars and rods
Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons. These products may:

— have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods),
— be twisted after rolling.
((n)) Angles, shapes and sections
Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (ij), (k), (l) or (m) above or to the definition of wire.
Chapter 72 does not include products of heading No 7301 or 7302.
((o)) Wire
Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.
((p)) Hollow drill bars and rods
Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15 mm but does not exceed 52 mm, and of which the greatest internal dimension does not exceed one half of the greatest external dimension. Hollow bars and rods of iron or steel not conforming to this definition are to be classified within heading No 7304.
 2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
 3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this chapter appropriate to similar hot-rolled products.
 1. 

((a)) Alloy pig iron
Pig iron containing, by weight, separately or together:

— more than 0,2 % of chromium,
— more than 0,3 % of copper,
— more than 0,3 % of nickel,
— more than 0,1 % of any of the following elements: aluminium, molybdenum, titanium, tungsten (wolfram), vanadium.
((b)) Non-alloy free-cutting steel
Non-alloy steel containing, by weight, one or more of the following elements in the specified proportions:

— 0,08 % or more of sulphur,
— 0,1 % or more of lead,
— more than 0,05 % of selenium,
— more than 0,01 % of tellurium,
— more than 0,05 % of bismuth.
((c)) Silicon-electrical steel
Alloy steels containing by weight at least 0,6 % but not more than 6 % of silicon and not more than 0,08 % of carbon. They may also contain by weight not more than 1 % of aluminium but no other element in a proportion that would give the steel the characteristics of another alloy steel.
((d)) High-speed steel
Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7 % or more, 0,6 % or more of carbon and 3 to 6 % of chromium.
((e)) Silico-manganese steel
Alloy steels containing by weight:

— 0,35 % or more but not more than 0,7 % of carbon,
— 0,5 % or more but not more than 1,2 % of manganese, and
— 0,6 % or more but not more than 2,3 % of silicon, but not containing any other element in a proportion that would give the steel the characteristics of another alloy steel.
 2. 
A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in note 1 (c) to this chapter; by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.

For the application of this rule the unspecified ‘other elements’ referred to in note 1 (c) to this chapter must each exceed 10 % by weight.
 1. 

— ‘Electrical’: for the purposes of subheadings 7209 12 10, 7209 13 10, 7209 14 10, 7209 22 10, 7209 23 10, 7209 24 10, 7209 32 10, 7209 33 10, 7209 34 10, 7209 42 10, 7209 43 10, 7209 44 10, 7211 30 31 and 7211 41 95, flat-rolled products which under a current at 50 Hz and a magnetic flux of 1 T have a watt-loss per kilogram, calculated by the Epstein method, of:
— 2,1 W or less, when their thickness does not exceed 0,20 mm,
— 3,6 W or less, when their thickness is not less than 0,20 mm but less than 0,60 mm,
— 6 W or less, when their thickness is not less than 0,60 mm but not greater than 1,50 mm.
— ‘Tinplate’: for the purposes of subheadings 7210 12 11, 7210 70 11, 7212 10 10 and 7212 40 10, flat-rolled products (of a thickness of less than 0,5 mm) coated with a layer of metal containing, by weight, 97 % or more of tin.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
CHAPTER 73 1. In this chapter the expression ‘cast iron’ applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in note 1 (d) to Chapter 72.
 2. In this chapter the word ‘wire’ means hot- or cold-formed products of any cross-sectional shape, of which no cross-sectional dimension exceeds 16 mm.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
7301 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel
73011000 Sheet piling (ECSC) 4,4 —
73012000 Angles, shapes and sections 14 4,1 —
7302 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails
730210 Rails
73021010 Current-conducting, with parts of non-ferrous metal 18 5,8 —
Other
New (ECSC)
73021031 Of a weight per m of 20 kg or more 4,4 —
73021039 Of a weight per m of less than 20 kg 4,4 —
73021090 Used (ECSC) 2,5 —
73022000 Sleepers (cross-ties) (ECSC) 3,8 —
73023000 Switch blades, crossing frogs, point rods and other crossing pieces 14 4,9 —
730240 Fish-plates and sole plates
73024010 Rolled (ECSC) 3,8 —
73024090 Other 15 5,1 —
730290 Other
73029010 Check-rails (ECSC) 3,8 —
73029030 Rail clips, bedplates and ties 14 4,9 —
73029090 Other 14 4,9 —
730300 Tubes, pipes and hollow profiles, of cast iron
73030010 Tubes and pipes of a kind used in pressure systems 13 5,8 —
73030090 Other 13 5,8 —
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel
730410 Line pipe of a kind used for oil or gas pipelines
73041010 Of an external diameter not exceeding 168,3 mm 14 10 —
73041030 Of an external diameter exceeding 168,3 mm, but not exceeding 406,4 mm 14 10 —
73041090 Of an external diameter exceeding 406,4 mm 14 10 —
730420 Casing, tubing and drill pipe, of a kind used in drilling for oil or gas
73042010 Drill pipe 9 2,9 —
Other
73042091 Of an external diameter not exceeding 406,4 mm 14 10 —
73042099 Of an external diameter exceeding 406,4 mm 14 10 —
Other, of circular cross-section, of iron or non-alloy steel
730431 Cold-drawn or cold-rolled (cold-reduced)
73043110 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
73043191 Precision tubes 14 10 —
73043199 Other 14 10 —
730439 Other
73043910 Unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses 14 9 —
Other
73043920 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
73043930 Of an external diameter exceeding 421 mm and of a wall-thickness exceeding 10,5 mm 13 9 —
Other
Threaded or threadable tubes (gas pipe)
73043951 Plated or coated with zinc 14 10 —
73043959 Other 14 10 —
Other, of an external diameter
73043991 Not exceeding 168,3 mm 14 10 —
73043993 Exceeding 168,3 mm, but not exceeding 406,4 mm 14 10 —
73043999 Exceeding 406,4 mm 14 10 —
Other, of circular cross-section, of stainless steel
730441 Cold-drawn or cold-rolled (cold-reduced)
73044110 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
73044190 Other 14 10 —
730449 Other
73044910 Unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses 14 9 —
Other
73044930 with attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
73044991 Of an external diameter not exceeding 406,4 mm 14 10 —
73044999 Of an external diameter exceeding 406,4 mm 14 10 —
Other, of circular cross-section, of other alloy steel
730451 Cold-drawn or cold-rolled (cold-reduced)
Straight and of uniform wall-thickness, of alloy steel containing by weight not less than 0,9 % but not more than 1,15 % of carbon, not less than 0,5 % but not more than 2 % of chromium and not more than 0,5 % of molybdenum, of a length
73045111 Not exceeding 4,5 m 14 9 —
73045119 Exceeding 4,5 m 14 10 —
Other
73045130 with attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
73045191 Precision tubes 14 10 —
73045199 Other 14 10 —
730459 Other
73045910 Unworked, straight and of uniform wall-thickness, for use solely in the manufacture of tubes and pipes with other cross-sections and wall-thicknesses 14 9 —
Other, straight and of uniform wall-thickness, of alloy steel containing by weight not less than 0,9 % but not more than 1,15 % of carbon, not less than 0,5 % but not more than 2 % of chromium and not more than 0,5 % of molybdenum, of a length
73045931 Not exceeding 4,5 m 14 9 —
73045939 Exceeding 4,5 m 14 10 —
Other
73045950 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
73045991 Of an external diameter not exceeding 168,3 mm 14 10 —
73045993 Of an external diameter exceeding 168,3 mm, but not exceeding 406,4 mm 14 10 —
73045999 Of an external diameter exceeding 406,4 mm 14 10 —
730490 Other
73049010 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
73049090 Other 14 10 —
7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel
Line pipe of a kind used for oil or gas pipelines
73051100 Longitudinally submerged arc welded 14 10 —
73051200 Other, longitudinally welded 14 10 —
73051900 Other 14 10 —
730520 Casing of a kind used in drilling for oil or gas
73052010 Longitudinally welded 14 10 —
73052090 Other 14 10 —
Other, welded
73053100 Longitudinally welded 14 10 —
73053900 Other 14 10 —
73059000 Other 14 10 —
7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel
730610 Line pipe of a kind used for oil or gas pipelines
Longitudinally welded, of an external diameter of
73061011 Not more than 168,3 mm 14 10 —
73061019 More than 168,3 mm, but not more than 406,4 mm 14 10 —
73061090 Spirally welded 14 10 —
73062000 Casing and tubing of a kind used in drilling for oil or gas 14 10 —
730630 Other, welded, of circular cross-section, of iron or non-alloy steel
73063010 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
Precision tubes, with a wall thickness
73063021 Not exceeding 2 mm 14 10 —
73063029 Exceeding 2 mm 14 10 —
Other
73063030 Electrical conduit tubes 14 10 —
Threaded or threadable tubes (gas pipe)
73063051 Plated or coated with zinc 14 10 —
73063059 Other 14 10 —
Other, of an external diameter
Not exceeding 168,3 mm
73063071 Plated or coated with zinc 14 10 —
73063079 Other 14 10 —
73063090 Exceeding 168,3 mm, but not exceeding 406,4 mm 14 10 —
730640 Other, welded, of circular cross-section, of stainless steel
73064010 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
73064091 Cold-drawn or cold-rolled (cold-reduced) 14 10 —
73064099 Other 14 10 —
730650 Other, welded, of circular cross-section, of other alloy steel
73065010 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
73065091 Precision tubes 14 10 —
73065099 Other 14 10 —
730660 Other, welded, of non-circular cross-section
73066010 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 14 Free —
Other
Of rectangular (including square) cross-section, with a wall thickness
73066031 Not exceeding 2 mm 14 10 —
73066039 Exceeding 2 mm 14 10 —
73066090 Of other sections 14 10 —
73069000 Other 14 10 —
7307 Tube or pipe fittings (for example couplings, elbows, sleeves), of iron or steel
Cast fittings
730711 Of non-malleable cast iron
73071110 Of a kind used in pressure systems 14 6,2 —
73071190 Other 14 6,2 —
730719 Other
73071910 Of malleable cast iron 14 6,2 —
73071990 Other 14 6,2 —
Other, of stainless steel
73072100 Flanges 14 6,2 —
73072200 Threaded elbows, bends and sleeves 14 6,2 —
730723 Butt welding fittings
73072310 Elbows and bends 14 6,2 —
73072390 Other 14 6,2 —
730729 Other
73072910 Threaded 14 6,2 —
73072930 For welding 14 6,2 —
73072990 Other 14 6,2 —
Other
73079100 Flanges 14 6,2 —
73079200 Threaded elbows, bends and sleeves 14 6,2 —
730793 Butt welding fittings
With greatest external diameter not exceeding 609,6 mm
73079311 Elbows and bends 14 6,2 —
73079319 Other 14 6,2 —
With greatest external diameter exceeding 609,6 mm
73079391 Elbows and bends 14 6,2 —
73079399 Other 14 6,2 —
730799 Other
73079910 Threaded 14 6,2 —
73079930 For welding 14 6,2 —
73079990 Other 14 6,2 —
7308 Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
73081000 Bridges and bridge-sections 14 4,1 —
73082000 Towers and lattice masts 14 4,1 —
73083000 Doors, windows and their frames and thresholds for doors 14 4,1 —
73084000 Props and similar equipment for scaffolding, shuttering or pit-propping 14 4,1 —
730890 Other
73089010 Weirs, sluices, lock-gates, landing stages, fixed docks and other maritime and waterway structures 14 4,1 —
Other
Solely or principally of sheet
73089051 Panels comprising two walls of profiled (ribbed) sheet with an insulating core 14 4,1 —
73089059 Other 14 4,1 —
73089099 Other 14 4,1 —
730900 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
73090010 For gases (other than compressed or liquefied gas) 15 3,9 —
For liquids
73090030 Lined or heat-insulated 15 3,9 —
Other, of a capacity
73090051 Exceeding 100 000 litres 15 3,9 —
73090059 Not exceeding 100 000 litres 15 3,9 —
73090090 For solids 15 3,9 —
7310 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment
73101000 Of a capacity of 50 litres or more 17 4,8 —
Of a capacity of less than 50 litres
731021 Cans which are to be closed by soldering or crimping
73102110 Cans of a kind used for preserving food and drink 17 4,9 —
Other, of sheet or plate of a thickness of
73102191 Less than 0,5 mm 17 4,9 —
73102199 0,5 mm or more 17 4,9 —
731029 Other
73102910 Of sheet or plate of a thickness of less than 0,5 mm 17 4,9 —
73102990 Of sheet or plate of a thickness of 0,5 mm or more 17 4,9 —
731100 Containers for compressed or liquefied gas, of iron or steel
73110010 Seamless 17 4,9 —
Other, of a capacity of
73110091 Less than 1 000 litres 17 4,9 —
73110099 1 000 litres or more 17 4,9 —
7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated
731210 Stranded wire, ropes and cables
73121010 With fittings attached, or made up into articles, for use in civil aircraft 17 Free —
Other
73121030 Of stainless steel 17 5,6 —
Other, with a maximum cross-sectional dimension
73121050 Not exceeding 3 mm 17 5,6 —
Exceeding 3 mm
Stranded wire
73121071 Not coated 17 5,6 —
Coated
73121075 Plated or coated with zinc 17 5,6 —
73121079 Other 17 5,6 —
Ropes and cables (including locked coil ropes)
73121091 Not coated 17 5,6 —
Coated
73121095 Plated or coated with zinc 17 5,6 —
73121099 Other 17 5,6 —
731290 Other
73129010 With fittings attached, or made up into articles for use in civil aircraft 17 Free —
73129090 Other 17 5,6 —
73130000 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel 15 9 —
7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel
Woven products
73141100 Of stainless steel 15 6,2 —
73141900 Other 15 6,2 —
73142000 Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more 15 6,2 —
731430 Other grill, netting and fencing, welded at the intersection
73143010 Plated or coated with zinc 15 6,2 —
73143090 Other 15 6,2 —
Other grill, netting and fencing
731441 Plated or coated with zinc
73144110 Hexagonal netting 15 6,2 —
73144190 Other 15 6,2 —
731442 Coated with plastics
73144210 Hexagonal netting 15 6,2 —
73144290 Other 15 6,2 —
73144900 Other 15 6,2 —
73145000 Expanded metal 15 5,1 —
7315 Chain and parts thereof, of iron or steel
Articulated link chain and parts thereof
731511 Roller chain
73151110 Of a kind used for cycles and motor cycles 16 4,6 —
73151190 Other 16 4,6 —
73151200 Other chain 16 4,6 —
73151900 Parts 16 4,6 —
73152000 Skid chain 16 4,6 —
Other chain
73158100 Stud-link 16 4,6 —
731582 Other, welded link
73158210 The constituent material of which has a maximum cross-sectional dimension of 16 mm or less 16 4,6 —
73158290 The constituent material of which has a maximum cross-sectional dimension of more than 16 mm 16 4,6 —
73158900 Other 16 4,6 —
73159000 Other parts 16 4,6 —
73160000 Anchors, grapnels and parts thereof, of iron or steel 18 5,8 —
731700 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading No 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper
73170010 Drawing pins 16 4,6 —
73170030 Nails, tacks, studs and spikes, for footwear 16 4,6 —
73170050 Decorative studs 16 4,6 —
Other
73170091 Cold-pressed from wire 16 4,6 —
73170099 Other 16 4,6 —
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
73181100 Coach screws 17 6,5 —
731812 Other wood screws
73181210 Of stainless steel 17 6,5 —
73181290 Other 17 6,5 —
73181300 Screw hooks and screw rings 17 6,5 —
731814 Self-tapping screws
73181410 Of stainless steel 17 6,5 —
Other
73181491 Spaced-thread screws 17 6,5 —
73181499 Other 17 6,5 —
731815 Other screws and bolts, whether or not with their nuts or washers
73181510 Screws, turned from bars, rods, profiles, or wire, of solid section, of a shank thickness not exceeding 6 mm 17 5,3 —
Other
73181520 For fixing railway track construction material 17 6,5 —
Other
Without heads
73181530 Of stainless steel 17 6,5 —
Other, with a tensile strength
73181541 Of less than 800 N/mm2 17 6,5 —
73181549 Of 800 N or more per mm2 17 6,5 —
With heads
Slotted and cross-recessed screws
73181551 Of stainless steel 17 6,5 —
73181559 Other 17 6,5 —
Hexagon socket head screws
73181561 Of stainless steel 17 6,5 —
73181569 Other 17 6,5 —
Hexagon bolts
73181570 Of stainless steel 17 6,5 —
Other, with a tensile strength
73181581 Of less than 800 N/mm2 17 6,5 —
73181589 Of 800 N or more per mm2 17 6,5 —
73181590 Other 17 6,5 —
731816 Nuts
73181610 Turned from bars, rods, profiles, or wire, of solid section, of a hole diameter not exceeding 6 mm 17 5,3 —
Other
73181630 Of stainless steel 17 6,5 —
Other
73181650 Self-locking nuts 17 6,5 —
Other, with an inside diameter
73181691 Not exceeding 12 mm 17 6,5 —
73181699 Exceeding 12 mm 17 6,5 —
73181900 Other 17 6,5 —
Non-threaded articles
73182100 Spring washers and other lock washers 16 6,2 —
73182200 Other washers 16 6,2 —
73182300 Rivets 16 6,2 —
73182400 Cotters and cotter-pins 16 6,2 —
73182900 Other 16 6,2 —
7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included
73191000 Sewing, darning or embroidery needles 19 5,1 —
73192000 Safety pins 19 5,1 —
73193000 Other pins 19 5,1 —
73199000 Other 15 4,4 —
7320 Springs and leaves for springs, of iron or steel
73201000 Leaf-springs and leaves therefor 17 4,9 —
732020 Helical springs
73202010 Upholstery and mattress springs 17 4,9 —
73202090 Other 17 4,9 —
73209000 Other 17 4,9 —
7321 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel
Cooking appliances and plate warmers
732111 For gas fuel or for both gas and other fuels
73211110 With oven, including separate ovens 17 4,9 p/st
73211190 Other 17 4,9 p/st
73211200 For liquid fuel 17 4,9 p/st
73211300 For solid fuel 17 4,9 p/st
Other appliances
732181 For gas fuel or for both gas and other fuels
73218110 With exhaust outlet 17 4,9 p/st
73218190 Other 17 4,9 p/st
732182 For liquid fuel
73218210 With exhaust outlet 17 4,9 p/st
73218290 Other 17 4,9 p/st
73218300 For solid fuel 17 49 p/st
73219000 Parts 17 49 —
7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot-air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel
Radiators and parts thereof
73221100 Of cast iron 17 5,6 —
73221900 Other 17 5,6 —
732290 Other
73229010 Air heaters and hot-air distributors (excluding parts thereof), for use in civil aircraft 17 Free —
73229090 Other 17 5,6 —
7323 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel
73231000 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like 17 5,6
Other
73239100 Of cast iron, not enamelled 17 5,6 —
73239200 Of cast iron, enamelled 17 5,6 —
732393 Of stainless steel
73239310 Articles for table use 17 5,6 —
73239390 Other 17 5,6 —
732394 Of iron (other than cast iron) or steel, enamelled
73239410 Articles for table use 17 5,6 —
73239490 Other 17 5,6 —
732399 Other
73239910 Articles for table use 17 5,6 —
Other
73239991 Varnished or painted 17 5,6 —
73239999 Other 17 5,6 —
7324 Sanitary ware and parts thereof, of iron or steel
732410 Sinks and wash basins, of stainless steel
73241010 For use in civil aircraft 17 Free —
73241090 Other 17 5,1 —
Baths
73242100 Of cast iron, whether or not enamelled 17 5,6 p/st
73242900 Other 17 5,6 p/st
732490 Other, including parts
73249010 Sanitary ware (excluding parts thereof), for use in civil aircraft 17 Free —
73249090 Other 17 5,6 —
7325 Other cast articles of iron or steel
732510 Of non-malleable cast iron
73251010 For sewage, water, etc., systems 14 4,1 —
73251090 Other 14 4,1 —
Other
73259100 Grinding balls and similar articles for mills 18 5,3 —
732599 Other
73259910 Of malleable cast iron 14 4,1 —
73259990 Other 18 5,3 —
7326 Other articles of iron or steel
Forged or stamped, but not further worked
73261100 Grinding balls and similar articles for mills 18 5,3 —
732619 Other
73261910 Open-die forged 18 5,3 —
73261990 Other 18 5,3 —
732620 Articles of iron or steel wire
73262010 For use in civil aircraft 18 Free —
Other
73262030 Small cages and aviaries 18 5,3 —
73262050 Wire baskets 18 5,3 —
73262090 Other 18 5,3 —
732690 Other
73269010 Snuff boxes, cigarette cases, cosmetic and powder boxes and cases, and similar pocket articles 18 5,3 —
73269030 Ladders and steps 18 5,3 —
73269040 Pallets and similar platforms for handling goods 18 5,3 —
73269050 Reels for cables, piping and the like 18 5,3 —
73269060 Non-mechanical ventilators, guttering, hooks and like articles used in the building industry 18 5,3 —
73269070 Perforated buckets and similar articles of sheet used to filter water at the entrance to drains 18 5,3 —
Other articles of iron or steel
73269091 Open-die forged 18 5,3 —
73269093 Closed-die forged 18 5,3 —
73269099 Other 18 5,3 —
CHAPTER 74 1. 

((a)) refined copper:
Metal containing at least 99,85 % by weight of copper;
or
Metal containing at least 97,5 % by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:

Elements Limiting content % by weight
Ag Silver 0,25
As Arsenic 0,5
Cd Cadmium 1,3
Cr Chromium 1,4
Mg Magnesium 0,8
Pb Lead 1,5
S Sulphur 0,7
Sn Tin 0,8
Te Tellurium 0,8
Zn Zinc 1
Zr Zirconium 0,3
Other elements, each 0,3

((b)) Copper alloys:
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:

((i)) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table;
or
((ii)) the total content by weight of such other elements exceeds 2,5 %.
((c)) Master alloys:
Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurizing agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15 % by weight of phosphorus falls within heading No 2848.
((d)) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading No 7403.
((e)) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((f)) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
In the case of heading No 7414, however, the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross-sectional dimension exceeds 6 mm.
((g)) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7403), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

— of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
— of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading Nos 7409 and 7410 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
((h)) Tubes and pipes:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
 1. 

((a)) Copper-zinc base alloys (brasses):
Alloys of copper and zinc, with or without other elements. When other elements are present:

— zinc predominates by weight over each of such other elements,
— any nickel content by weight is less than 5 % (see copper-nickel-zinc alloys (nickel silvers)), and
— any tin content by weight is less than 3 % (see copper-tin alloys (bronzes)).
((b)) Copper-tin base alloys (bronzes):
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3 % or more the zinc content by weight may exceed that of tin but must be less than 10 %.
((c)) Copper-nickel-zinc base alloys (nickel silvers):
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5 % or more by weight (see copper-zinc alloys (brasses)).
((d)) Copper-nickel base alloys:
Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1 % of zinc. When other elements are present, nickel predominates by weight over each of such other elements.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
7401 Copper mattes; cement copper (precipitated copper)
74011000 Copper mattes Free Free —
74012000 Cement copper (precipitated copper) Free Free —
74020000 Unrefined copper; copper anodes for electrolytic refining Free Free —
7403 Refined copper and copper alloys, unwrought
Refined copper
74031100 Cathodes and sections of cathodes Free Free —
74031200 Wire-bars Free Free —
74031300 Billets Free Free —
74031900 Other Free Free —
Copper alloys
74032100 Copper-zinc base alloys (brass) Free Free —
74032200 Copper-tin base alloys (bronze) Free Free —
74032300 Copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) Free Free —
74032900 Other copper alloys (other than master alloys of heading No 7405) Free Free —
740400 Copper waste and scrap
74040010 Of refined copper Free Free —
Of copper alloys
74040091 Of copper-zinc base alloys (brass) Free Free —
74040099 Other Free Free —
74050000 Master alloys of copper Free Free —
7406 Copper powders and flakes
74061000 Powders of non-lamellar structure 3 1,4 —
74062000 Powders of lamellar structure; flakes 14 6,2 —
7407 Copper bars, rods and profiles
74071000 Of refined copper 10 6 —
Of copper alloys
740721 Of copper-zinc base alloys (brass)
74072110 Bars and rods 10 6 —
74072190 Profiles 10 6 —
740722 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
74072210 Of copper-nickel base alloys (cupro-nickel) 10 6 —
74072290 Of copper-nickel-zinc base alloys (nickel silver) 10 6 —
74072900 Other 10 6 —
7408 Copper wire
Of refined copper
74081100 Of which the maximum cross-sectional dimension exceeds 6 mm 10 6 —
740819 Other
74081910 Of which the maximum cross-sectional dimension exceeds 0,5 mm 10 6 —
74081990 Of which the maximum cross-sectional dimension does not exceed 0,5 mm 10 6 —
Of copper alloys
74082100 Of copper-zinc base alloys (brass) 10 6 —
740822 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
74082210 Of copper-nickel base alloys (cupro-nickel) 10 6 —
74082290 Of copper-nickel-zinc base alloys (nickel silver) 10 6 —
740829 Other
74082910 Of copper-tin base alloys (bronze) 10 6 —
74082990 Other 10 6 —
7409 Copper plates, sheets and strip, of a thickness exceeding 0,15 mm
Of refined copper
74091100 In coils 10 6 —
74091900 Other 10 6 —
Of copper-zinc base alloys (brass)
74092100 In coils 10 6 —
74092900 Other 10 6 —
Of copper-tin base alloys (bronze)
74093100 In coils 10 6 —
74093900 Other 10 6 —
740940 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
Of copper-nickel base alloys (cupro-nickel)
74094011 In coils 10 6 —
74094019 Other 10 6 —
Of copper-nickel-zinc base alloys (nickel silver)
74094091 In coils 10 6 —
74094099 Other 10 6 —
740990 Of other copper alloys
74099010 In coils 10 6 —
74099090 Other 10 6 —
7410 Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,15 mm
Not backed
74101100 Of refined copper 12 6,5 —
74101200 Of copper alloys 12 6,5 —
Backed
74102100 Of refined copper 12 6,5 —
74102200 Of copper alloys 12 6,5 —
7411 Copper tubes and pipes
741110 Of refined copper
Straight, of a wall thickness
74111011 Exceeding 0.6 mm 13 6 —
74111019 Not exceeding 0,6 mm 13 6 —
74111090 Other 13 6 —
Of copper alloys
741121 Of copper-zinc base alloys (brass)
74112110 Straight 13 6 —
74112190 Other 13 6 —
741122 Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver)
74112210 Straight 13 6 —
74112290 Other 13 6 —
741129 Other
74112910 Straight 13 6 —
74112990 Other 13 6 —
7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves)
74121000 Of refined copper 15 6,5 —
74122000 Of copper alloys 15 6,5 —
741300 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated
74130010 With fittings attached, for use in civil aircraft 13 Free —
Other
74130091 Of refined copper 13 6,5 —
74130099 Of copper alloys 13 6,5 —
7414 Cloth (including endless bands), grill and netting, of copper wire; expanded metal, of copper
74141000 Endless bands, for machinery 12 6,5 —
74149000 Other 12 6,5 —
7415 Nails, tacks, drawing pins, staples (other than those of heading No 8305) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper
74151000 Nails and tacks, drawing pins, staples and similar articles 13 6,5 —
Other articles, not threaded
74152100 Washers (including spring washers) 13 4,9 —
74152900 Other 13 4,9 —
Other threaded articles
74153100 Screws for wood 13 4,9 —
741532 Other screws; bolts and nuts
74153210 Screws and bolts, whether or not with their nuts, for metal 13 4,9 —
74153290 Other 13 4,9 —
74153900 Other 13 4,9 —
74160000 Copper springs 17 6,5 —
74170000 Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper 15 6,5 —
7418 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper
74181000 Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 17 4,9 —
74182000 Sanitary ware and parts thereof 17 4,9 —
7419 Other articles of copper
74191000 Chain and parts thereof 18 4,9 —
Other
74199100 Cast, moulded, stamped or forged, but not further worked 18 4,9 —
74199900 Other 18 4,9 —
CHAPTER 75 1. 

((a)) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((b)) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((c)) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
((d)) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7502), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

— of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
— of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading No 7506 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
((e)) Tubes and pipes:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
 1. 

((a)) Nickel, not alloyed:
Metal containing by weight at least 99 % of nickel plus cobalt, provided that:

((i)) the cobalt content by weight does not exceed 1,5 %, and
((ii)) the content by weight of any other element does not exceed the limit specified in the following table

Elements Limiting content % by weight
Fe Iron 0,5
O Oxygen 0,4
Other elements, each 0,3
((b)) Nickel alloys:
Metallic substances in which nickel predominates by weight over each of the other elements provided that:

((i)) the content by weight of cobalt exceeds 1,5 %,
((ii)) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table,
or
((iii)) the total content by weight of elements other than nickel plus cobalt exceeds 1 %.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy
75011000 Nickel mattes Free Free —
75012000 Nickel oxide sinters and other intermediate products of nickel metallurgy Free Free —
7502 Unwrought nickel
75021000 Nickel, not alloyed Free Free —
75022000 Nickel alloys Free Free —
750300 Nickel waste and scrap
75030010 Of nickel, not alloyed Free Free —
75030090 Of nickel alloys Free Free —
75040000 Nickel powders and flakes 2 0,5 —
7505 Nickel bars, rods, profiles and wire
Bars, rods and profiles
75051100 Of nickel, not alloyed 9 4,4 —
75051200 Of nickel alloys 9 4,4 —
Wire
75052100 Of nickel, not alloyed 9 4,4 —
75052200 Of nickel alloys 9 4,4 —
7506 Nickel plates, sheets, strip and foil
75061000 Of nickel, not alloyed 10 4,9 —
75062000 Of nickel alloys 10 4,9 —
7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
Tubes and pipes
75071100 Of nickel, not alloyed 12 5,3 —
75071200 Of nickel alloys 12 5,3 —
75072000 Tube or pipe fittings 13 3,8 —
750800 Other articles of nickel
75080010 Cloth, grill, netting and fencing, of nickel wire 16 4,6 —
75080090 Other 16 4,6 —
CHAPTER 76 1. 

((a)) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings;
((b)) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings;
((c)) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width;
((d)) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7601), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

— of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
— of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading Nos 7606 and 7607 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings;
((e)) Tubes and pipes:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
 1. 

((a)) Aluminium, not alloyed:
Metal containing by weight at least 99 % of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

Element Limiting content % by weight
Fe + Si (iron plus silicon) 1
Other elements, each 0,1


((b)) Aluminium alloys:
Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

((i)) the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table,
or
((ii)) the total content by weight of such other elements exceeds 1 %.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
7601 Unwrought aluminium
76011000 Aluminium, not alloyed 10 6 —
760120 Aluminium alloys
76012010 Primary 10 6 —
76012090 Secondary 10 6 —
760200 Aluminium waste and scrap
Waste
76020011 Turnings, shavings, chips, milling waste, sawdust and filings; waste of coloured, coated or bonded sheets and foil, of a thickness (excluding any backing) not exceeding 0,2 mm Free 2,2 —
76020019 Other (including factory rejects) 5 3,2 —
76020090 Scrap Free Free —
7603 Aluminium powders and flakes
76031000 Powders of non-lamellar structure 10 5,3 —
76032000 Powders of lamellar structure; flakes 21 6,3 —
7604 Aluminium bars, rods and profiles
760410 Of aluminium, not alloyed
76041010 Bars and rods 15 10 —
76041090 Profiles 15 10 —
Of aluminium alloys
76042100 Hollow profiles 19 10 —
760429 Other
76042910 Bars and rods 15 10 —
76042990 Profiles 15 10 —
7605 Aluminium wire
Of aluminium, not alloyed
76051100 Of which the maximum cross-sectional dimension exceeds 7 mm 15 10 —
760519 Other
76051910 Containing by weight less than 0,1 % of silicon 15 10 —
76051990 Other 15 10 —
Of aluminium alloys
76052100 Of which the maximum cross-sectional dimension exceeds 7 mm 15 10 —
760529 Other
76052910 Containing by weight not more than 0,9 % of silicon, not more than 0,9 % of magnesium and not more than 0,03 % of manganese 15 10 —
76052990 Other 15 10 —
7606 Aluminium plates, sheets and strip, of a thickness exceeding 0,2 mm
Rectangular (including square)
760611 Of aluminium, not alloyed
76061110 Painted, varnished or plastic-coated 15 10 —
Other, of a thickness of
76061191 Less than 3 mm 15 10 —
76061193 Not less than 3 mm but less than 6 mm 15 10 —
76061199 Not less than 6 mm 15 10 —
760612 Of aluminium alloys
76061210 Strip for Venetian blinds 15 10 —
Other
76061250 Painted, varnished or plastic-coated 15 10 —
Other, of a thickness of
76061291 Less than 3 mm 15 10 —
76061293 Not less than 3 mm but less than 6 mm 15 10 —
76061299 Not less than 6 mm 15 10 —
Other
76069100 Of aluminium, not alloyed 15 10 —
76069200 Of aluminium alloys 15 10 —
7607 Aluminium foil (whether or not printed or backed with paper, paper-board, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm
Not backed
760711 Rolled but not further worked
76071110 Of a thickness of less than 0,021 mm 17 10 —
76071190 Of a thickness of not less than 0,021 mm but not more than 0,2 mm 17 10 —
760719 Other
76071910 Of a thickness of less than 0,021 mm 17 10 —
76071990 Of a thickness of not less than 0,021 mm but not more than 0,2 mm 17 10 —
760720 Backed
76072010 Of a thickness (excluding any backing) of less than 0,021 mm 17 10 —
76072090 Of a thickness (excluding any backing) of not less than 0,021 mm but not more than 0,2 mm 17 10 —
7608 Aluminium tubes and pipes
760810 Of aluminium, not alloyed
76081010 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 19 Free —
Other
76081091 Not further worked than extruded 19 10 —
76081099 Other 19 10 —
760820 Of aluminium alloys
76082010 With attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 19 Free —
Other
76082030 Welded 19 10 —
Other
76082091 Not further worked than extruded 19 10 —
76082099 Other 19 10 —
76090000 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves) 20 7 —
7610 Aluminium structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures
76101000 Doors, windows and their frames and thresholds for doors 19 7 —
761090 Other
76109010 Bridges and bridge-sections, towers and lattice masts 19 7 —
76109090 Other 19 7 —
76110000 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 19 7 —
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 or thermal equipment
76121000 Collapsible tubular containers 19 7 —
761290 Other
76129010 Rigid tubular containers 19 7 —
Other, with a capacity of
76129091 50 litres or more 19 7 —
76129099 Less than 50 litres 19 7 —
76130000 Aluminium containers for compressed or liquefied gas 21 7 —
7614 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated
76141000 With steel core 19 7 —
761490 Other
76149010 Of aluminium, not alloyed 19 7 —
76149090 Of aluminium alloys 19 7 —
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
761510 Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like
76151010 Cast 20 7 —
76151090 Other 20 7 —
76152000 Sanitary ware and parts thereof 20 7 —
7616 Other articles of aluminium
76161000 Nails, tacks, staples (other than those of heading No 8305), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles 16 7 —
761690 Other
76169010 Knitting needles and crochet hooks 19 7 —
76169030 Cloth, grill, netting and fencing 19 7 —
Other
76169091 Cast 19 7 —
76169099 Other 19 7 —
CHAPTER 78 1. 

((a)) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((b)) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((c)) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
((d)) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7801), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

— of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
— of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading No 7804 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
((e)) Tubes and pipes:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
 1. 
Metal containing by weight at least 99,9 % of lead, provided that the content by weight of any other element does not exceed the limit specified in the following table:


Element Limiting content % by weight
Ag Silver 0,02
As Arsenic 0,005
Bi Bismuth 0,05
Ca Calcium 0,002
Cd Cadmium 0,002
Cu Copper 0,08
Fe Iron 0,002
S Sulphur 0,002
Sb Antimony 0,005
Sn Tin 0,005
Zn Zinc 0,002
Other (for example Te), each 0,001

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
7801 Unwrought lead
78011000 Refined lead 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
Other
78019100 Containing by weight antimony as the principal other element 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
780199 Other
78019910 For refining, containing 0,02 % or more by weight of silver (bullion lead) 4,5 Free —
Other
78019991 Lead alloys 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
78019999 Other 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
780200 Lead waste and scrap
78020010 From accumulators Free Free —
78020090 Other Free Free —
78030000 Lead bars, rods, profiles and wire 10 8 —
7804 Lead plates, sheets, strip and foil; lead powders and flakes
Plates, sheets, strip and foil
78041100 Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0,2 mm 12 8 —
78041900 Other 10 8 —
78042000 Powders and flakes 5 2,2 —
78050000 Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 13 9 —
780600 Other articles of lead
78060010 Containers with an anti-radiation lead covering, for the transport or storage of radioactive materials (Euratom) 12 6 —
78060090 Other 17 8 —
CHAPTER 79 1. 

((a)) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((b)) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((c)) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
((d)) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 7901), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

— of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
— of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading No 7905 applies inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
((e)) Tubes and pipes:
Hollow products, coiled or not. which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
 1. 

((a)) Zinc, not alloyed:
Metal containing by weight at least 97,5 % of zinc.
((b)) Zinc alloys:
Metallic substances in which zinc predominates by weight over each of the other elements, provided that the total content by weight of such other elements exceeds 2,5 %.
((c)) Zinc dust:
Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. At least 80 % by weight of the particles pass through a sieve with 63 µm (microns) mesh. It must contain at least 85 % by weight of metallic zinc.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
7901 Unwrought zinc
Zinc, not alloyed
79011100 Containing by weight 99,99 % or more of zinc 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
790112 Containing by weight less than 99,99 % of zinc
79011210 Containing by weight 99,95 % or more but less than 99,99 % of zinc 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
79011230 Containing by weight 98,5 % or more but less than 99,95 % of zinc. 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
79011290 Containing by weight 97,5 % or more but less than 98,5 % of zinc 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
79012000 Zinc alloys 4,5 MIN 1,1 Ecu/100 kg/net 3,5 —
79020000 Zinc waste and scrap Free Free —
7903 Zinc dust, powders and flakes
79031000 Zinc dust 7 4,4 —
79039000 Other 7 4,4 —
79040000 Zinc bars, rods, profiles and wire 10 8 —
790500 Zinc plates, sheets, strip and foil
Not surface-worked, of a thickness of
79050011 Less than 5 mm 10 8 —
79050019 5 mm or more 10 8 —
79050090 Other 10 8 —
79060000 Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 14 8 —
7907 Other articles of zinc
79071000 Gutters, roof capping, skylight frames and other fabricated building components 14 7 —
79079000 Other 16 7 —
CHAPTER 80 1. 

((a)) Bars and rods:
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((b)) Profiles:
Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.
((c)) Wire:
Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including ‘flattened circles’ and ‘modified rectangles’, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including ‘modified rectangular’) cross-section exceeds one-tenth of the width.
((d)) Plates, sheets, strip and foil:
Flat-surfaced products (other than the unwrought products of heading No 8001), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including ‘modified rectangles’ of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

— of rectangular (including square) shape with a thickness not exceeding one-tenth of the width,
— of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.
Heading Nos 8004 and 8005 apply inter alia to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
((e)) Tubes and pipes:
Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.
 1. 

((a)) Tin, not alloyed:
Metal containing by weight at least 99 % of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:

Element Limiting content % by weight
Bi Bismuth 0,1
Cu Copper 0,4
((b)) Tin alloys:
Metallic substances in which tin predominates by weight over each of the other elements, provided that:

((i)) the total content by weight of such other elements exceeds 1 %,
or
((ii)) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8001 Unwrought tin
80011000 Tin, not alloyed Free Free —
80012000 Tin alloys Free Free —
80020000 Tin waste and scrap Free Free —
80030000 Tin bars, rods, profiles and wire 8 3,2 —
80040000 Tin plates, sheets and strip, of a thickness exceeding 0,2 mm 8 2,5 —
8005 Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0,2 mm; tin powders and flakes
80051000 Foil 10 4 —
80052000 Powders and flakes 7 2,9 —
80060000 Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) 10 4,5 —
80070000 Other articles of tin 16 5,3 —
CHAPTER 81 1. Note 1 to Chapter 74, defining ‘bars and rods’, ‘profiles’, ‘wire’ and ‘plates, sheets, strip and foil’ applies mutatis mutandis to this chapter.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8101 Tungsten (wolfram) and articles thereof, including waste and scrap
81011000 Powders 6 — —
Other
810191 Unwrought tungsten, including bars and rods obtained simply by sintering; waste and scrap
81019110 Unwrought tungsten, including bars and rods obtained simply by sintering 6 — —
81019190 Waste and scrap 6 — —
81019200 Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 10 8 —
81019300 Wire 10 8 —
81019900 Other 13 10 —
8102 Molybdenum and articles thereof, including waste and scrap
81021000 Powders 6 — —
Other
810291 Unwrought molybdenum, including bars and rods obtained simply by sintering; waste and scrap
81029110 Unwrought molybdenum, including bars and rods obtained simply by sintering 6 5 —
81029190 Waste and scrap 6 5 —
81029200 Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil 10 8 —
81029300 Wire 10 8 —
81029900 Other 13 10 —
8103 Tantalum and articles thereof, including waste and scrap
810310 Unwrought tantalum, including bars and rods obtained simply by sintering; waste and scrap; powders
81031010 Unwrought tantalum, including bars and rods obtained simply by sintering; powders 4 2,5 —
81031090 Waste and scrap 4 2,5 —
810390 Other
81039010 Bars and rods, other than those obtained simply by sintering, profiles, wire, plates, sheets, strip and foil 8 4,4 —
81039090 Other 11 5,8 —
8104 Magnesium and articles thereof, including waste and scrap
Unwrought magnesium
81041100 Containing at least 99,8 % by weight of magnesium 10 5,3 —
81041900 Other 10 5,3 —
81042000 Waste and scrap Free Free —
81043000 Raspings, turnings and granules, graded according to size; powders 14 5,3 —
810490 Other
81049010 Bars, rods, profiles, wire, plates, sheets and strip; tubes or pipes 14 5,3 —
81049090 Other 14 5,3 —
8105 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap
810510 Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; waste and scrap; powders
81051010 Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; powders Free Free —
81051090 Waste and scrap Free Free —
81059000 Other 7 3,8 —
810600 Bismuth and articles thereof, including waste and scrap
81060010 Unwrought bismuth; waste and scrap; powders Free Free —
81060090 Other 9 3,5 —
8107 Cadmium and articles thereof, including waste and scrap
81071000 Unwrought cadmium; waste and scrap; powders 5 4 —
81079000 Other 9 6 —
8108 Titanium and articles thereof, including waste and scrap
810810 Unwrought titanium; waste and scrap; powders
81081010 Unwrought titanium; powders 6 5 —
81081090 Waste and scrap 6 5 —
810890 Other
81089010 Tubes and pipes, with attached fittings, suitable for conducting gases or liquids, for use in civil aircraft 10 Free —
Other
81089030 Bars, rods, profiles and wire 10 7 —
81089050 Plates, sheets, strip and foil 10 7 —
81089070 Tubes and pipes 10 7 —
81089090 Other 10 7 —
8109 Zirconium and articles thereof, including waste and scrap
810910 Unwrought zirconium; waste and scrap; powders
81091010 Unwrought zirconium; powders 6 5 —
81091090 Waste and scrap 6 5 —
81099000 Other 10 9 —
811000 Antimony and articles thereof, including waste and scrap
Unwrought antimony; waste and scrap; powders
81100011 Unwrought antimony; powders 8 — —
81100019 Waste and scrap 8 — —
81100090 Other 10 8 —
811100 Manganese and articles thereof, including waste and scrap
Unwrought manganese; waste and scrap; powders
81110011 Unwrought manganese; powders 7 4,5 —
81110019 Waste and scrap 7 4,5 —
81110090 Other 10 6,5 —
8112 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap
Beryllium
81121100 Unwrought; waste and scrap; powders 3 1,8 —
81121900 Other 8 3,8 —
811220 Chromium
Unwrought; waste and scrap; powders
81122010 Alloys containing more than 10 % by weight of nickel Free Free —
Other
81122031 Unwrought; powders 6 5 —
81122039 Waste and scrap 6 5 —
81122090 Other 8 7 —
811230 Germanium
81123010 Unwrought; waste and scrap; powders 6 4,5 —
81123090 Other 10 7 —
811240 Vanadium
Unwrought; waste and scrap; powders
81124011 Unwrought; powders 4 2,2 —
81124019 Waste and scrap 4 2,2 —
81124090 Other 9 5,1 —
Other
811291 Unwrought; waste and scrap; powders
81129110 Hafnium (celtium) 4 3,5 —
Niobium (columbium); rhenium
81129131 Unwrought; powders 6 5 —
81129139 Waste and scrap 6 5 —
81129190 Gallium; indium; thallium 4 2,2 —
811299 Other
81129910 Hafnium (celtium) 9 7,5 —
81129930 Niobium (columbium); rhenium 10 9 —
81129990 Gallium; indium; thallium 10 3,8 —
811300 Cermets and articles thereof, including waste and scrap
81130010 Unwrought; waste and scrap 4 7,5 —
81130090 Other 12 7,5 —
CHAPTER 82 1. 

((a)) base metal;
((b)) metal carbides or cermets;
((c)) precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
((d)) abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
 2. 
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading No 8510.
 3. Sets consisting of one or more knives of heading No 8211 and at least an equal number of articles of heading No 8215 are to be classified in heading No 8215.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8201 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry
82011000 Spades and shovels 15 4,4 —
82012000 Forks 15 4,4 —
82013000 Mattocks, picks, hoes and rakes 15 4,4 —
82014000 Axes, bill hooks and similar hewing tools 15 4,4 —
82015000 One-handed secateurs (including poultry shears) 16 5,6 —
82016000 Hedge shears, two-handed pruning shears and similar two-handed shears 15 4,4 —
82019000 Other hand tools of a kind used in agriculture, horticulture or forestry 15 4,4 —
8202 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades)
82021000 Hand saws 15 5,8 —
820220 Band saw blades
82022010 For working metal 15 5,8 —
82022090 For working other materials 15 5,8 —
Circular saw blades (including slitting or slotting saw blades)
820231 With working part of steel
82023110 With inserted teeth or segments 16 6,2 —
Other
For working metal, of diameter
82023151 Not exceeding 315 mm 16 6,2 —
82023159 Exceeding 315 mm 16 6,2 —
82023190 For working other materials 16 6,2 —
820232 With working part of other materials
82023210 With inserted teeth or segments 16 6,2 —
82023290 Other 16 6,2 —
82024000 Chain saw blades 16 4 —
Other saw blades
820291 Straight saw blades, for working metal
With working part of steel
Straight saw blades with a fixing hole at each end, of a width
82029111 Not exceeding 16 mm 16 6,2 —
82029119 Exceeding 16 mm 16 6,2 —
82029130 Other 16 6,2 —
82029190 With working part of other materials 16 6,2 —
820299 Other
With working part of steel
82029911 For working metal 16 6,2 —
82029919 For working other materials 16 6,2 —
82029990 With working part of other materials 16 6,2 —
8203 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools
82031000 Files, rasps and similar tools 13 3,8 —
820320 Pliers (including cutting pliers), pincers, tweezers and similar tools
82032010 Tweezers 15 4,9 —
82032090 Other 15 4,9 —
82033000 Metal cutting shears and similar tools 15 4,9 —
82034000 Pipe-cutters, bolt croppers, perforating punches and similar tools 15 4,9 —
8204 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles
Hand-operated spanners and wrenches
82041100 Non-adjustable 15 4,9 —
82041200 Adjustable 15 4,9 —
82042000 Interchangeable spanner sockets, with or without handles 15 4,9 —
8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks
82051000 Drilling, threading or tapping tools 16 4,6 —
82052000 Hammers and sledge hammers 16 4,6 —
82053000 Planes, chisels, gouges and similar cutting tools for working wood 16 4,6 —
82054000 Screwdrivers 16 4,6 —
Other hand tools (including glaziers' diamonds)
82055100 Household tools 16 4,6 —
820559 Other
82055910 Tools for masons, moulders, cement workers, plasterers and painters 16 4,6 —
82055930 Cartridge-operated riveting, wallplugging, etc., tools 16 4,6 —
82055990 Other 16 4,6 —
82056000 Blowlamps 16 4,6 —
82057000 Vices, clamps and the like 16 4,6 —
82058000 Anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks 16 4,6 —
82059000 Sets of articles of two or more of the foregoing subheadings 16 4,6 —
82060000 Tools of two or more of heading Nos 8202 to 8205, put up in sets for retail sale 12 4,6 —
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
820711 With working part of sintered metal carbide or cermets
82071110 Of sintered metal carbide 13 4,6 —
82071190 Of cermets 13 4,6 —
820712 With working part of other material
82071210 Of diamond or agglomerated diamond 9 5,1 —
82071290 Of other materials 13 4,6 —
820720 Dies for drawing or extruding metal
82072010 With working part of diamond or agglomerated diamond 9 5,1 —
With working part of other materials
82072091 Of sintered metal carbide 13 4,6 —
82072099 Of other materials 13 4,6 —
820730 Tools for pressing, stamping or punching
82073010 For working metal 13 4,6 —
82073090 Other 13 4,6 —
820740 Tools for tapping or threading
For working metal
Tools for tapping, with working part
82074011 Of sintered metal carbide 13 4,6 —
82074019 Of other materials 13 4,6 —
Tools for threading, with working part
82074031 Of sintered metal carbide 13 4,6 —
82074039 Of other materials 13 4,6 —
82074090 Other 13 4,6 —
820750 Tools for drilling, other than for rock drilling
82075010 With working part of diamond or agglomerated diamond 9 5,1 —
With working part of other materials
82075030 Masonry drills 13 4,6 —
Other
For working metal, with working part
82075050 Of sintered metal carbide 13 4,6 —
82075060 Of high-speed steel 13 4,6 —
82075070 Of other materials 13 4,6 —
82075090 Other 13 4,6 —
820760 Tools for boring or broaching
82076010 With working part of diamond or agglomerated diamond 9 5,1 —
With working part of other materials
Tools for boring
For working metal, with working part
82076031 Of sintered metal carbide 13 4,6 —
82076039 Of other materials 13 4,6 —
82076050 Other 13 4,6 —
Tools for broaching
For working metal, with working part
82076071 Of sintered metal carbide 13 4,6 —
82076079 Of other materials 13 4,6 —
82076090 Other 13 4,6 —
820770 Tools for milling
For working metal, with working part
82077010 Of sintered metal carbide 13 4,6 —
Of other materials
82077031 Shank type 13 4,6 —
82077039 Other 13 4,6 —
82077090 Other 13 4,6 —
820780 Tools for turning
For working metal, with working part
82078011 Of sintered metal carbide 13 4,6 —
82078019 Of other materials 13 4,6 —
82078090 Other 13 4,6 —
820790 Other interchangeable tools
82079010 With working part of diamond or agglomerated diamond 9 5,1 —
With working part of other materials
82079030 Screwdriver bits 13 4,6 —
82079050 Gear-cutting tools 13 4,6 —
Other, with working part
Of sintered metal carbide
82079071 For working metal 13 4,6 —
Other
82079075 Rotating tools 13 4,6 —
82079079 Other 13 4,6 —
Of other materials
82079091 For working metal 13 4,6 —
82079099 Other 13 4,6 —
8208 Knives and cutting blades, for machines or for mechanical appliances
82081000 For metalworking 13 3,8 —
82082000 For woodworking 13 3,8 —
820830 For kitchen appliances or for machines used by the food industry
82083010 Circular knives 13 3,8 —
82083090 Other 13 3,8 —
82084000 For agricultural, horticultural or forestry machines 13 3,8 —
82089000 Other 13 3,8 —
820900 Plates, sticks, tips and the like for tools, unmounted, of sintered metal carbides or cermets
82090010 Tool-tips 14 4,9 —
82090090 Other 14 4,9 —
821000 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink
82100010 Meat mincers, pressers, juice-extractors, vegetable and fruit slicers and cutters (including potato chippers), vegetable mincers and mashers and similar appliances 17 4,9 —
82100090 Other 17 4,9 —
8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208, and blades therefor
82111000 Sets of assorted articles 17  —
Other
821191 Table knives having fixed blades
82119110 Handles of base metal therefor 19 5,1 —
82119190 Other 17  —
821192 Other knives having fixed blades
82119210 Handles of base metal therefor 19 5,1 —
82119290 Other 17  —
821193 Knives having other than fixed blades
82119310 Handles of base metal therefor 19 5,1 —
82119390 Other 17  —
82119400 Blades 17 12 —
8212 Razors and razor blades (including razor blade blanks in strips)
821210 Razors
82121010 Safety razors with non-replaceable blades 17 4,9 p/st
82121090 Other 17 4,9 p/st
82122000 Safety razor blades, including razor blade blanks in strips 16 4,9 1 000 p/st
82129000 Other parts 16 4,9 —
82130000 Scissors, tailors' shears and similar shears, and blades therefor 17 8 —
8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
82141000 Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor 16 5,6 —
82142000 Manicure or pedicure sets and instruments (including nail files) 16 5,6 —
82149000 Other 16 5,6 —
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
821510 Sets of assorted articles containing at least one article plated with precious metal
82151010 Of stainless steel 19 17 —
82151090 Other 19 8 —
821520 Other sets of assorted articles
82152010 Of stainless steel 19 17 —
82152090 Other 19 8 —
Other
82159100 Plated with precious metal 19 8 —
821599 Other
82159910 Of stainless steel 19 17 —
82159990 Other 19 8 —
CHAPTER 83 1. For the purposes of this chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading No 7312, 7315, 7317, 7318 or 7320, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this chapter.
 2. For the purposes of heading No 8302 the word ‘castors’ means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheels or tyre fitted thereto is less than 30 mm.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8301 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal
83011000 Padlocks 17 5,6 —
83012000 Locks of a kind used for motor vehicles 17 5,6 —
83013000 Locks of a kind used for furniture 17 5,6 —
830140 Other locks
Locks of a kind used for doors of buildings
83014011 Cylinder 17 5,6 —
83014019 Other 17 5,6 —
83014090 Other locks 17 5,6 —
83015000 Clasps and frames with clasps, incorporating locks 17 5,6 —
83016000 Parts 17 5,6 —
83017000 Keys presented separately 17 5,6 —
8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal
830210 Hinges
83021010 For use in civil aircraft 17 Free —
83021090 Other 17 4,9 —
830220 Castors
83022010 For use in civil aircraft 17 Free —
83022090 Other 17 4,9 —
83023000 Other mountings, fittings and similar articles suitable for motor vehicles 17 4,9 —
Other mountings, fittings and similar articles
83024100 Suitable for buildings 17 4,9 —
830242 Other, suitable for furniture
83024210 For use in civil aircraft 17 Free —
83024290 Other 17 4,9 —
830249 Other
83024910 For use in civil aircraft 17 Free —
83024990 Other 17 4,9 —
83025000 Hat-racks, hat-pegs, brackets and similar fixtures 17 4,9 —
830260 Automatic door closers
83026010 For use in civil aircraft 17 Free —
83026090 Other 17 4,9 —
8303 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal
83030010 Armoured or reinforced safes and strong-boxes 17 5,6 p/st
83030030 Armoured or reinforced doors and safe deposit lockers for strong-rooms. 17 5,6 —
83030090 Cash or deed boxes and the like 17 5,6 —
83040000 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading No 9403 16 5,3 —
8305 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
83051000 Fittings for loose-leaf binders or files 19 5,1 —
83052000 Staples in strips 17 4,7 —
83059000 Other, including parts 19 5,1 —
8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal
83061000 Bells, gongs and the like 18 Free —
Statuettes and other ornaments
83062100 Plated with precious metal 18 Free —
830629 Other
83062910 Of copper 18 Free —
83062990 Of other base metal 18 Free —
83063000 Photograph, picture or similar frames; mirrors 19 6 —
8307 Flexible tubing of base metal, with or without fittings
830710 Of iron or steel
83071010 With fittings attached, for use in civil aircraft 17 Free —
83071090 Other 17 4,9 —
830790 Of other base metal
83079010 With fittings attached, for use in civil aircraft 17 Free —
83079090 Other 17 4,9 —
8308 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles, tubular or bifurcated rivets, of base metal; beads and spangles of base metal
83081000 Hooks, eyes and eyelets 16 4,6 —
83082000 Tubular or bifurcated rivets 16 4,6 —
83089000 Other, including parts 16 4,6 —
8309 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal
83091000 Crown corks 18 4,9 —
830990 Other
83099010 Capsules of lead; capsules of aluminium of a diameter exceeding 21 mm 18 6,5 —
83099090 Other 18 4,9 —
83100000 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading No 9405 19 5,1 —
8311 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying
831110 Coated electrodes of base metal, for electric arc-welding
83111010 Welding electrodes cored with iron or steel and coated with refractory material 15 6,2 —
83111090 Other 15 5,1 —
83112000 Cored wire of base metal, for electric arc-welding 15 5,1 —
83113000 Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame 15 5,1 —
83119000 Other, including parts 15 5,1 —
SECTION XVI 1. 

((a)) transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanized rubber (heading No 4010); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading No 4016);
((b)) articles of leather or of composition leather (heading No 4204) or of furskin (heading No 4303), of a kind used in machinery or mechanical appliances or for other technical uses;
((c)) bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section XV);
((d)) perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);
((e)) transmission or conveyor belts of textile material (heading No 5910) or other articles of textile material for technical uses (heading No 5911);
((f)) precious or semi-precious stones (natural, synthetic or reconstructed) of heading Nos 7102 to 7104, or articles wholly of such stones of heading No 7116, except unmounted worked sapphires and diamonds for styli (heading No 8522);
((g)) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
((h)) drill pipe (heading No 7304);
((ij)) endless belts of metal wire or strip (Section XV);
((k)) articles of Chapter 82 or 83;
((l)) articles of Section XVII;
((m)) articles of Chapter 90;
((n)) clocks, watches or other articles of Chapter 91;
((o)) interchangeable tools of heading No 8207 or brushes of a kind used as parts of machines of heading No 9603; similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading No 6804 or 6909); or
((p)) articles of Chapter 95.
 2. 

((a)) Parts which are goods included in any of the headings of Chapters 84 or 85 (other than heading Nos 8485 and 8548) are in all cases to be classified within their respective headings.
((b)) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading No 8479 or 8543) are to be classified with the machines of that kind. However, parts which are equally suitable for use principally with the goods of heading Nos 8517 and 8525 to 8528 are to be classified within heading No 8517.
((c)) All other parts are to be classified within heading No 8485 or 8548.
 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines adapted for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function.
 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intented to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified within the heading appropriate to that function.
 5. For the purposes of these notes, the expression ‘machine’ means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85.
 1. Tools necessary for the assembly or maintenance of machines are to be classified with those machines if imported with them. Interchangeable tools imported with machines are also to be classified therewith if they form part of the normal equipment of the machines and are normally sold with them.
 2. Should the customs so require, the declarant shall produce, in support of his declaration, an illustrated document (for example, instructions, prospectus, a page from a catalogue, a photograph) giving the normal description of the machine, its uses and essential characteristics and, in respect of a disassembled machine, an assembly plan and a list of the contents of the various packages.
 3. The provisions of general rule 2 (a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to machines imported in split consignments.
 4. Tractors coupled, even by means of special devices, to machines and mechanical appliances of this section are in all cases to be classified separately (heading No 8701).

CHAPTER 84 1. 

((a)) millstones, grindstones or other articles of Chapter 68;
((b)) appliances or machinery (for example, pumps) or parts thereof, of ceramic material (Chapter 69);
((c)) laboratory glassware (heading No 7017); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading No 7019 or 7020);
((d)) articles of heading No 7321 or 7322 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);
((e)) electro-mechanical tools for working in the hand, of heading No 8508 or electro-mechanical domestic appliances of heading No 8509; or
((f)) hand-operated mechanical floor sweepers, not motorized (heading No 9603).
 2. 
Heading No 8419 does not, however, cover:


((a)) germination plant, incubators or brooders (heading No 8436);
((b)) grain dampening machines (heading No 8437);
((c)) diffusing apparatus for sugar juice extraction (heading No 8438);
((d)) machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading No 8451); or
((e)) machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

Heading No 8422 does not cover:


((a)) sewing machines for closing bags or similar containers (heading No 8452); or
((b)) office machinery of heading No 8472.
 3. A machine-tool for working any material which answers to a description within heading No 8456 and at the same time to a description in heading No 8457, 8458, 8459, 8460, 8461, 8464 or 8465 is to be classified within heading No 8456.
 4. 

((a)) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres);
((b)) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station); or
((c)) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).
 5. 
((A)) For the purposes of heading No 8471, the expression ‘automatic data-processing machines’ means:

((a)) digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run;
((b)) analogue machines capable of simulating mathematical models and comprising at least: analogue elements, control elements and programming elements;
((c)) hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements.
((B)) Automatic data-processing machines may be in the form of systems consisting of a variable number of separately housed units. A unit is to be regarded as being a part of the complete system if it meets all the following conditions:

((a)) it is connectable to the central processing unit either directly or through one or more other units;
((b)) it is specifically designed as part of such a system (it must, in particular, unless it is a power supply unit, be able to accept or deliver data in a form (code or signals) which can be used by the system).
Such units presented separately are also to be classified within heading No 8471.
Heading No 8471 does not cover machines incorporating or working in conjunction with an automatic data-processing machine and performing a specific function. Such machines are classified in the headings appropriate to their respective functions or, failing that, in residual headings.
 6. Heading No 8482 applies inter alia to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0,05 mm, whichever is less. Other steel balls are to be classified within heading No 7326.
 7. 
Subject to note 2 to this chapter and note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading No 8479. Heading No 8479 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
 1. Subheading 8482 40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
 1. For the purposes of subheadings 8407 10 and 8409 10, the expression ‘aircraft engines’ shall apply only to engines designed for fitting with an airscrew or rotor.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8401 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation
84011000 Nuclear reactors (Euratom) 10 6,2 —
84012000 Machinery and apparatus for isotopic separation, and parts thereof (Euratom) 11 4,1 —
84013000 Fuel elements (cartridges), non-irradiated (Euratom) 10 6,2 gi F/S
840140 Parts of nuclear reactors (Euratom)
84014010 Of open-die forged steel 10 6,2 —
84014090 Other 10 6.2 —
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
84021100 Watertube boilers with a steam production exceeding 45 tonnes/h 14 5,5 —
84021200 Watertube boilers with a steam production not exceeding 45 tonnes/h 14 5,5 —
840219 Other vapour generating boilers, including hybrid boilers
84021910 Firetube boilers 14 5,5 —
84021990 Other 14 5,5 —
84022000 Super-heated water boilers 14 5,5 —
84029000 Parts 14 5,5 —
8403 Central heating boilers other than those of heading No 8402
840310 Boilers
84031010 Of cast iron 17 5,6 —
84031090 Other 17 5,6 —
840390 Parts
84039010 Of cast iron 17 5,6 —
84039090 Other 17 5,6 —
8404 Auxiliary plant for use with boilers of heading No 8402 or 8403 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units
84041000 Auxiliary plant for use with boilers of heading No 8402 or 8403 14 5,6 —
84042000 Condensers for steam or other vapour power units 14 5,5 —
84049000 Parts 14 5,6 —
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
84051000 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 14 4,1 —
84059000 Parts 14 4,1 —
8406 Steam turbines and other vapour turbines
Turbines
84061100 For marine propulsion 13 5 —
840619 Other
Steam turbines for electricity generation, of a power
84061911 Not exceeding 10 000 kW 13 5 —
84061913 Exceeding 10 000 kW but not exceeding 40 000 kW 13 5 —
84061915 Exceeding 40 000 kW but not exceeding 100 000 kW 13 5 —
84061919 Exceeding 100 000 kW 13 5 —
84061990 Other 13 5 —
84069000 Parts 13 5 —
8407 Spark-ignition reciprocating or rotary internal combustion piston engines
840710 Aircraft engines
84071010 For use in civil aircraft 15 Free p/st
84071090 Other 15 4 p/st
Marine propulsion engines
840721 Outboard motors
Of a cylinder capacity not exceeding 325 cm3
84072111 Of a power not exceeding 3 kW 18 10 p/st
84072119 Of a power exceeding 3 kW 18 10 p/st
Of a cylinder capacity exceeding 325 cm3
84072191 Of a power not exceeding 30 kW 18 7 p/st
84072199 Of a power exceeding 30 kW 18 7 p/st
840729 Other
84072910 Used 18 6,9 p/st
New, of a power
84072930 Of less than 100 kW 18 6,9 p/st
84072950 Of 100 kw or more but not exceeding 150 kW 18 6,9 p/st
84072970 Exceeding 150 kW but not exceeding 200 kW 18 6,9 p/st
84072990 Exceeding 200 kW 18 6,9 p/st
Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87
84073100 Of a cylinder capacity not exceeding 50 cm3 22 5,8 p/st
84073200 Of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3 22 5,8 p/st
840733 Of a cylinder capacity exceeding 250 cm3 but not exceeding 1 000 cm3
84073310 For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading Nos 8703, 8704 and 8705 18 4,9 p/st
84073390 Other 18 6,9 p/st
840734 Of a cylinder capacity exceeding 1 000 cm3
84073410 For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading No 8703; motor vehicles of heading No 8704 with an engine of a cylinder capacity of less than 2 800 cm3; motor vehicles of heading No 8705 18 4,9 p/st
Other
84073430 Used 18 6,9 p/st
New, of a cylinder capacity
84073491 Not exceeding 1 500 cm3 18 6,9 p/st
84073499 Exceeding 1 500 cm3 18 6,9 p/st
840790 Other engines
84079010 Of a cylinder capacity not exceeding 250 cm3 22 5,8 p/st
Of a cylinder capacity exceeding 250 cm3
84079050 For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading No 8703; motor vehicles of heading No 8704 with an engine of a cylinder capacity of less than 2 800 cm3; motor vehicles of heading No 8705 18 4,9 p/st
Other
84079070 Used 18 6,9 p/st
New, of a power
84079091 Not exceeding 10 kW 18 6,9 p/st
84079093 Exceeding JO kW but not exceeding 50 kW 18 6,9 p/st
84079099 Exceeding 50 kW 18 6,9 p/st
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
840810 Marine propulsion engines
84081010 Used 8 5,3 p/st
New, of a power
84081021 Not exceeding 15 kW 8 5,3 p/st
84081025 Exceeding 15 kW but not exceeding 50 kW 8 5,3 p/st
84081030 Exceeding 50 kW but not exceeding 100 kW 8 5,3 p/st
84081040 Exceeding 100 kW but not exceeding 200 kW 8 5,3 p/st
84081050 Exceeding 200 kW but not exceeding 300 kW 8 5,3 p/st
84081060 Exceeding 300 kW but not exceeding 500 kW 8 5,3 p/st
84081070 Exceeding 500 kW but not exceeding 1 000 kW 8 5,3 p/st
84081080 Exceeding 1 000 kW but not exceeding 5 000 kW 8 5.3 p/st
84081090 Exceeding 5 000 kW 8 5,3 p/st
840820 Engines of a kind used for the propulsion of vehicles of Chapter 87
84082010 For the industrial assembly of: pedestrian-controlled tractors of subheading 8701 10; motor vehicles of heading No 8703; motor vehicles of heading of 8704 with an engine of a cylinder capacity of less than 2 500 cm3; motor vehicles of heading No 8705 18 4,9 p/st
Other
For wheeled agricultural or forestry tractors, of a power
84082031 Not exceeding 50 kW 18 6,9 p/st
84082035 Exceeding 50 kW but not exceeding 100 kW 18 6,9 p/st
84082037 Exceeding 100 kW 18 6,9 p/st
For other vehicles of Chapter 87, of a power
84082051 Not exceeding 50 kW 18 6,9 p/st
84082055 Exceeding 50 kW hut not exceeding 100 kW 18 6,9 p/st
84082057 Exceeding 100 kW but not exceeding 200 kW 18 6,9 p/st
84082099 Exceeding 200 kW 18 6,9 p/st
840890 Other engines
84089010 For use in civil aircraft 18 Free p/st
Other
84089021 For rail traction 18 6,9 p/st
Other
84089029 Used 18 6,9 p/st
New, of a power
84089031 Not exceeding 15 kW 18 6,9 p/st
84089035 Exceeding 15 kW but not exceeding 50 kW 18 6,9 p/st
84089037 Exceeding 50 kW but not exceeding 100 kW 18 69 p/st
84089051 Exceeding 100 kW but not exceeding 200 kW 18 6,9 p/st
84089055 Exceeding 200 kW but not exceeding 300 kW 18 6,9 p/st
84089057 Exceeding 300 kW but not exceeding 500 kW 18 6,9 p/st
84089071 Exceeding 500 kW but not exceeding 1 000 kW 18 6,9 p/st
84089075 Exceeding 1 000 kW but not exceeding 5 000 kW 18 6,9 p/st
84089099 Exceeding 5 000 kW 18 6,9 p/st
8409 Parts suitable for use solely or principally with the engines of heading No 8407 or 8408
840910 For aircraft engines
84091010 For engines for use in civil aircraft 12 Free —
84091090 Other 12 3,8 —
Other
84099100 Suitable for use solely or principally with spark-ignition internal combustion piston engines 16 4,9 —
84099900 Other 16 4,9 —
8410 Hydraulic turbines, water wheels, and regulators therefor
Hydraulic turbines and water wheels
84101100 Of a power not exceeding 1 000 kW 15 6 —
84101200 Of a power exceeding 1 000 kW but not exceeding 10 000 kW 15 6 —
84101300 Of a power exceeding 10 000 kW 15 6 —
84109000 Parts, including regulators 15 6 —
8411 Turbo-jets, turbo-propellers and other gas turbines
Turbo-jets
841111 Of a thrust not exceeding 25 kN
84111110 For use in civil aircraft 12 Free p/st
84111190 Other 12 4,4 p/st
841112 Of a thrust exceeding 25 kN
For use in civil aircraft
84111211 Of a thrust exceeding 25 kN but not exceeding 44 kN 12 Free p/st
84111213 Of a thrust exceeding 44 kN but not exceeding 132 kN 12 Free p/st
84111219 Of a thrust exceeding 132 kN 12 Free p/st
84111290 Other 12 3,8 p/st
Turbo-propellers
841121 Of a power not exceeding 1 100 kW
84112110 For use in civil aircraft 12 Free p/st
84112190 Other 15 5,1 p/st
841122 Of a power exceeding 1 100 kW
For use in civil aircraft
84112211 Of a power exceeding 1 100 kW but not exceeding 3 730 kW 12 Free p/st
84112219 Of a power exceeding 3 730 kW 12 Free p/st
84112290 Other 12 3,8 p/st
Other gas turbines
841181 Of a power not exceeding 5 000 kW
84118110 For use in civil aircraft 14 Free p/st
84118190 Other 14 5,5 p/st
841182 Of a power exceeding 5 000 kW
84118210 For use in civil aircraft 14 Free p/st
Other
84118291 Of a power exceeding 5 000 kW but not exceeding 20 000 kW 14 5,5 p/st
84118293 Of a power exceeding 20 000 kW but not exceeding 50 000 kW 14 5,5 p/st
84118299 Of a power exceeding 50 000 kW 14 5,5 p/st
Parts
841191 Of turbo-jets or turbo-propellers
84119110 For use in civil aircraft 14 Free —
84119190 Other 12 3,8 —
841199 Other
84119910 Of gas turbines, for use in civil aircraft 14 Free —
84119990 Other 14 5,5 —
8412 Other engines and motors
841210 Reaction engines other than turbo-jets
84121010 For use in civil aircraft 12 Free p/st
84121090 Other 12 4,4 p/st
Hydraulic power engines and motors
841221 Linear acting (cylinders)
84122110 For use in civil aircraft 15 Free —
Other
84122191 Hydraulic systems 15 6 —
84122199 Other 15 6 —
841229 Other
84122910 For use in civil aircraft 15 Free —
Other
84122950 Hydraulic systems 14 7 —
Other
84122991 Hydraulic fluid power motors 14 7 —
84122999 Other 14 7 —
Pneumatic power engines and motors
841231 Linear acting (cylinders)
84123110 For use in civil aircraft 14 Free —
84123190 Other 14 7 —
841239 Other
84123910 For use in civil aircraft 14 Free —
84123990 Other 14 7 —
841280 Other
84128010 Steam or other vapour power engines 13 5 —
Other
84128091 For use in civil aircraft 14 Free —
84128099 Other 14 7 —
841290 Parts
84129010 For use in civil aircraft 14 Free —
Other
84129030 Of reaction engines other than turbo-jets 12 3,8 —
84129050 Of hydraulic power engines and motors 15 6 —
84129090 Other 14 5,5 —
8413 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators
Pumps fitted or designed to be fitted with a measuring device
84131100 Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages 15 4,6 p/st
841319 Other
84131910 For use in civil aircraft 12 Free —
84131990 Other 15 4,6 p/st
841320 Hand pumps, other than those of subheading No 8413 11 or 8413 19
84132010 For use in civil aircraft 12 Free —
84132090 Other 12 4 p/st
841330 Fuel, lubricating or cooling-medium pumps for internal combustion piston engines
84133010 For use in civil aircraft 12 Free —
84133090 Other 12 4 p/st
84134000 Concrete pumps 12 4 p/st
841350 Other reciprocating positive displacement pumps
84135010 For use in civil aircraft 12 Free —
Other
84135030 Hydraulic units 12 4 —
84135050 Dosing and proportioning pumps 12 4 p/st
Other
Piston pumps
84135071 Hydraulic fluid power 12 4 p/st
84135079 Other 12 4 p/st
84135090 Other 12 4 p/st
841360 Other rotary positive displacement pumps
84136010 For use in civil aircraft 12 Free —
Other
84136030 Hydraulic units 12 4 —
Other
Gear pumps
84136041 Hydraulic fluid power 12 4 p/st
84136049 Other 12 4 p/st
Vane pumps
84136051 Hydraulic fluid power 12 4 p/st
84136059 Other 12 4 p/st
84136060 Screw pumps 12 4 p/st
84136090 Other 12 4 p/st
841370 Other centrifugal pumps
84137010 For use in civil aircraft 12 Free —
Other
Submersible pumps
84137021 Single-stage 12 4 p/st
84137029 Multi-stage 12 4 p/st
84137030 Glandless impeller pumps for heating systems and warm water supply 12 4 p/st
Other, with a discharge outlet diameter
84137040 Not exceeding 15 mm 12 4 p/st
Exceeding 15 mm
84137050 Channel impeller pumps and side channel pumps 12 4 p/st
Radial flow pumps
Single-stage
With single entry impeller
84137061 Monobloc 12 4 p/st
84137069 Other 12 4 p/st
84137070 With more than one entry impeller 12 4 p/st
84137080 Multi-stage 12 4 p/st
Other centrifugal pumps
84137091 Single-stage 12 4 p/st
84137099 Multi-stage 12 4 p/st
Other pumps; liquid elevators
841381 Pumps
84138110 For use in civil aircraft 12 Free —
84138190 Other 12 4 p/st
84138200 Liquid elevators 14 4,1 p/st
Parts
841391 Of pumps
84139110 For use in civil aircraft 12 Free —
84139190 Other 12 4 —
84139200 Of liquid elevators 14 4,1 —
8414 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters
841410 Vacuum pumps
84141010 For use in civil aircraft 12 Free —
Other
84141030 Rotary piston pumps, sliding vane rotary pumps, molecular drag pumps and Roots pumps 12 4,4 p/st
Other
84141050 Diffusion pumps, cryopumps and adsorption pumps 12 4,4 p/st
84141090 Other 12 4,4 p/st
841420 Hand- or foot-operated air pumps
84142010 For use in civil aircraft 12 Free —
Other
84142091 Hand pumps for cycles 16 4,4 p/st
84142099 Other 16 4,4 p/st
841430 Compressors of a kind used in refrigerating equipment
84143010 For use in civil aircraft 12 Free —
Other
84143030 Of a power not exceeding 0,4 kW 12 4,4 p/st
Of a power exceeding 0,4 kW
84143091 Hermetic or semi-hermetic 12 4,4 p/st
84143099 Other 12 4,4 p/st
841440 Air compressors mounted on a wheeled chassis for towing
84144010 Giving a flow per minute not exceeding 2 m3 12 4,4 p/st
84144090 Giving a flow per minute exceeding 2 m3 12 4,4 p/st
Fans
841451 Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W
84145110 For use in civil aircraft 13 Free —
84145190 Other 19 5,1 p/st
841459 Other
84145910 For use in civil aircraft 13 Free —
Other
84145930 Axial fans 13 4,6 p/st
84145950 Centrifugal fans 13 4,6 p/st
84145990 Other 13 4,6 p/st
84146000 Hoods having a maximum horizontal side not exceeding 120 cm 19 5,1 p/st
841480 Other
84148010 For use in civil aircraft 12 Free —
Other
Turbo-compressors
84148021 Single-stage 12 4,4 p/st
84148029 Multi-stage 12 4,4 p/st
Reciprocating displacement compressors, having a gauge pressure capacity of
Not exceeding 15 bar, giving a flow per hour
84148031 Not exceeding 60 m3 12 4,4 p/st
84148039 Exceeding 60 m3 12 4,4 p/st
Exceeding 15 bar, giving a flow per hour
84148041 Not exceeding 120 m3 12 4,4 p/st
84148049 Exceeding 120 m3 12 4,4 p/st
Rotary displacement compressors
84148060 Single-shaft 12 4,4 p/st
Multi-shaft
84148071 Screw compressors 12 4,4 p/st
84148079 Other 12 4,4 p/st
84148090 Other 12 4,4 p/st
841490 Parts
84149010 For use in civil aircraft 12 Free —
84149090 Other 12 4,4 —
8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
84151000 Window or wall types, self-contained 13 3,8 —
Other
841581 Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle
84158110 For use in civil aircraft 12 Free —
84158190 Other 12 5,3 —
841582 Other, incorporating a refrigerating unit
84158210 For use in civil aircraft 12 Free —
84158290 Other 12 5,3 —
841583 Not incorporating a refrigerating unit
84158310 For use in civil aircraft 12 Free —
84158390 Other 12 5,3 —
841590 Parts
84159010 Of-air conditioning machines of subheading 8415 81, 8415 82 or 8415 83, for use in civil aircraft 12 Free —
84159090 Other 12 5,3 —
8416 Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances
841610 Furnace burners for liquid fuel
84161010 Incorporating an automatic control device 14 4,1 p/st
84161090 Other 14 4,1 p/st
84162000 Other furnace burners, including combination burners 14 4,1 —
84163000 Mechanical stokers, mechanical grates, mechanical ash dischargers and similar appliances 14 4,1 —
84169000 Parts 14 4,1 —
8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric
84171000 Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals 14 4,1 —
841720 Bakery ovens, including biscuit ovens
84172010 Tunnel ovens 14 4,1 —
84172090 Other 14 4,1 —
84178000 Other 14 4,1 —
84179000 Parts 14 4,1 —
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415
841810 Combined refrigerator-freezers, fitted with separate external doors
84181010 For use in civil aircraft 13 Free —
84181090 Other 13 3,8 p/st
Refrigerators, household type
841821 Compression-type
84182110 Of a capacity exceeding 340 litres 13 3 p/st
Other
84182151 Table model 13 3,8 p/st
84182159 Building-in type 13 3,8 p/st
Other, of a capacity
84182191 Not exceeding 250 litres 13 3,8 p/st
84182199 Exceeding 250 litres but not exceeding 340 litres 13 3.8 p/st
84182200 Absorption-type, electrical 13 3,8 p/st
84182900 Other 13 3,8 p/st
841830 Freezers of the chest type, not exceeding 800 litres capacity
84183010 For use in civil aircraft 13 Free —
Other
84183091 Of a capacity not exceeding 400 litres 13 3,8 p/st
84183099 Of a capacity exceeding 400 litres but not exceeding 800 litres 13 3,8 p/st
841840 Freezers of the upright type, not exceeding 900 litres capacity
84184010 For use in civil aircraft 13 Free —
Other
84184091 Of a capacity not exceeding 250 litres 13 3,8 p/st
84184099 Of a capacity exceeding 250 litres but not exceeding 900 litres 13 3,8 p/st
841850 Refrigerating or freezing display counters, cabinets, show-cases and the like
Refrigerated show-cases and counters (incorporating a refrigerating unit or evaporator)
84185011 For frozen food storage 13 3,8 p/st
84185019 Other 13 3,8 p/st
Other refrigerating furniture
84185091 For deep-freezing, other than that of subheadings 8418 30 and 8418 40 13 3,8 p/st
84185099 Other 13 3,8 p/st
Other refrigerating or freezing equipment; heat pumps
841861 Compression type units whose condensers are heat exchangers
84186110 For use in civil aircraft 13 Free —
84186190 Other 13 3,8 —
841869 Other
84186910 For use in civil aircraft 13 Free —
Other
84186991 Absorption heat pumps 13 3,8 —
84186999 Other 13 3,8 —
Parts
84189100 Furniture designed to receive refrigerating or freezing equipment 13 3,8 —
841899 Other
84189910 Evaporators and condensers, excluding those for refrigerators of the household type 13 3 —
84189990 Other 13 3,8 —
8419 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vapourizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric
Instantaneous or storage water heaters, non-electric
84191100 Instantaneous gas water heaters 15 4,4 —
84191900 Other 15 4,4 —
84192000 Medical, surgical or laboratory sterilizers 17 5,6 —
Dryers
84193100 For agricultural products 14 4,1 —
84193200 For wood, paper pulp, paper or paperboard 14 4,1 —
84193900 Other 14 4,1 —
84194000 Distilling or rectifying plant 14 4,1 —
841950 Heat exchange units
84195010 For use in civil aircraft 11 Free —
84195090 Other 11 3,5 —
84196000 Machinery for liquefying air or other gases 14 4,1 —
Other machinery, plant and equipment
841981 For making hot drinks or for cooking or heating food
84198110 For use in civil aircraft 18 Free —
Other
84198191 Percolators and other appliances for making coffee and other hot drinks 18 5,8 —
84198199 Other 14 4,1 —
841989 Other
84198910 Cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water 14 4,1 —
84198990 Other 14 4,1 —
841990 Parts
84199010 Of heat exchange units, for use in civil aircraft 14 Free —
84199090 Other 14 4,1 —
8420 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
84201000 Calendering or other rolling machines 13 3,8 —
Parts
842091 Cylinders
84209110 Of cast iron 13 3,8 —
84209130 Of open-die forged steel 13 3,8 —
84209190 Other 13 3,8 —
84209900 Other 13 3,8 —
8421 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases
Centrifuges, including centrifugal dryers
84211100 Cream separators 13 3,8 —
84211200 Clothes-dryers 18 5,3 p/st
842119 Other
84211910 For use in civil aircraft 15 Free —
Other
84211991 Centrifuges of a kind used in laboratories 13 3,8 —
84211999 Other 13 3,8 —
Filtering or purifying machinery and apparatus for liquids
842121 For filtering or purifying water
84212110 For use in civil aircraft 15 Free —
84212190 Other 15 4,4 —
84212200 For filtering or purifying beverages other than water 15 4,4 —
842123 Oil or petrol-filters for internal combustion engines
84212310 For use in civil aircraft 15 Free —
84212390 Other 15 4,4 —
842129 Other
84212910 For use in civil aircraft 15 Free —
84212990 Other 15 4,4 —
Filtering or purifying machinery and apparatus for gases
842131 Intake air filters for internal combustion engines
84213110 For use in civil aircraft 15 Free —
84213190 Other 15 4,4 —
842139 Other
84213910 For use in civil aircraft 15 Free —
Other
84213930 Machinery and apparatus for filtering or purifying air 15 4,4 —
Machinery and apparatus for filtering or purifying other gases
84213951 By a liquid process 15 4,4 —
84213955 By a electrostatic process 15 4,4 —
84213971 By a catalytic process 15 4,4 —
84213975 By a thermic process 15 4,4 —
84213999 Other 15 4,4 —
Parts
84219100 Of centrifuges, including centrifugal dryers 13 3,8 —
84219900 Other 15 4,4 —
8422 Dish-washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages
Dish-washing machines
84221100 Of the household type 18 4,9 p/st
84221900 Other 18 3,5 p/st
84222000 Machinery for cleaning or drying bottles or other containers 13 3,5 —
84223000 Machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; machinery for aerating beverages 13 3,5 —
84224000 Other packing or wrapping machinery 13 3,5 —
84229000 Parts 15 3,5 —
8423 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
842310 Personal weighing machines, including baby scales; household scales
84231010 Household scales 15 4,4 p/st
84231090 Other 15 4,4 p/st
84232000 Scales for continuous weighing of goods on conveyors 15 4,4 p/st
84233000 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales 15 4,4 p/st
Other weighing machinery
842381 Having a maximum weighing capacity not exceeding 30 kg
84238110 Check weighers and automatic control machines operating by reference to a pre-determined weight 15 4,4 p/st
84238130 Machinery for weighing and labelling pre-packaged goods 15 4,4 p/st
84238150 Shop-scales 15 4,4 p/st
84238190 Other 15 4,4 p/st
842382 Having a maximum weighing capacity exceeding 30 kg but not exceeding 5 000 kg
84238210 Check weighers and automatic control machines operating by reference to a pre-determined weight 15 4,4 p/st
Other, of a capacity
84238291 Exceeding 30 kg but not exceeding 1 500 kg 15 4,4 p/st
84238299 Exceeding 1 500 kg but not exceeding 5 000 kg 15 4,4 p/st
842389 Other
84238910 Weighbridges 15 4,4 p/st
84238990 Other 15 4,4 p/st
84239000 Weighing machine weights of all kinds; parts of weighing machinery 15 4,4 —
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
842410 Fire extinguishers, whether or not charged
84241010 For use in civil aircraft 12 Free —
84241090 Other 12 4,4 —
842420 Spray guns and similar appliances
84242010 Guns for spraying hot materials 12 4,4 —
84242090 Other 12 4,4 —
842430 Steam or sand blasting machines and similar jet projecting machines
84243010 Compressed air operated 12 4,4 —
84243090 Other 12 4,4 —
Other appliances
842481 Agricultural or horticultural
84248110 Watering appliances 12 4,4 —
Other
Portable appliances
84248131 Without motor 12 4,4 p/st
84248139 With motor 12 4,4 p/st
Other
84248191 Sprayers and powder distributors designed to be mounted on or drawn by agricultural tractors 12 4,4 p/st
84248199 Other 12 4,4 p/st
842489 Other
Water cleaning appliances, with built-in motor
84248910 With heating device 12 4,4 p/st
Other, of an engine power
84248931 Not exceeding 7,5 kW 12 4,4 p/st
84248939 Exceeding 7,5 kW 12 4,4 p/st
84248990 Other 12 4,4 —
84249000 Parts 12 4,4 —
8425 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks
Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles
842511 Powered by electric motor
84251110 For use in civil aircraft 14 Free —
84251190 Other 14 4,1 p/st
842519 Other
84251910 For use in civil aircraft 14 Free —
Other
84251991 Manually operated chain hoists 14 4,1 p/st
84251999 Other 14 4,1 —
84252000 Pit-head winding gear; winches specially designed for use underground 14 4,1 —
Other winches; capstans
842531 Powered by electric motor
84253110 For use in civil aircraft 14 Free —
84253190 Other 14 4,1 p/st
842539 Other
84253910 For use in civil aircraft 14 Free —
Other
84253991 Powered by internal combustion piston engines 14 4,1 p/st
84253999 Other 14 4,1 —
Jacks; hoists of a kind used for raising vehicles
84254100 Built-in jacking systems of a type used in garages 14 4,1 p/st
842542 Other jacks and hoists, hydraulic
84254210 For use in civil aircraft 14 Free —
84254290 Other 14 4,1 p/st
842549 Other
84254910 For use in civil aircraft 14 Free —
84254990 Other 14 4,1 —
8426 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane
Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers
84261100 Overhead travelling cranes on fixed support 14 4,1 —
84261200 Mobile lifting frames on tyres and straddle carriers 14 5,1 —
84261900 Other 14 4,1 —
84262000 Tower cranes 14 4,1 —
84263000 Portal or pedestal jib cranes 14 4,1 —
Other machinery, self-propelled
84264100 On tyres 14 5,8 —
84264900 Other 14 4,1 —
Other machinery
842691 Designed for mounting on road vehicles
84269110 Hydraulic cranes designed for the loading and unloading of the vehicle 14 4,1 p/st
84269190 Other 14 4,1 —
842699 Other
84269910 For use in civil aircraft 14 Free —
84269990 Other 14 4,1 —
8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment
842710 Self-propelled trucks powered by an electric motor
84271010 With a lifting height of 1 m or more 16 4,9 p/st
84271090 Other 16 4,9 p/st
842720 Other self-propelled trucks
With a lifting height of 1 m or more
84272011 Rough terrain fork-lift and other stacking trucks 16 49 p/st
84272019 Other 16 4,9 p/st
84272090 Other 16 4,9 p/st
84279000 Other trucks 14 4,1 p/st
8428 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)
842810 Lifts and skip hoists
84281010 For use in civil aircraft 14 Free —
Other
84281091 Electrically operated 14 4,1 —
84281099 Other 14 4,1 —
842820 Pneumatic elevators and conveyors
84282010 For use in civil aircraft 14 Free —
Other
84282030 Specially designed for use in agriculture 14 4,1 —
Other
84282091 For bulk materials 14 4,1 —
84282099 Other 14 4,1 —
Other continuous-action elevators and conveyors, for goods or materials
84283100 Specially designed for underground use 14 4,1 —
84283200 Other, bucket type 14 4,1 —
842833 Other, belt type
84283310 For use in civil aircraft 14 Free —
84283390 Other 14 4,1 —
842839 Other
84283910 For use in civil aircraft 14 Free —
Other
84283991 Roller conveyors 14 4,1 —
84283999 Other 14 4,1 —
84284000 Escalators and moving walkways 14 4,1 —
84285000 Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment 14 4,1 —
84286000 Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars 14 4,1 —
842890 Other machinery
84289010 For use in civil aircraft 14 Free —
Other
84289030 Rolling-mill machinery; roller tables for feeding and removing products; titters and manipulators for ingots, balls, bars and slabs 14 5,6 —
Other
84289050 Feeding equipment (excluding cranes) for blast and other industrial furnaces; forging manipulators 14 4,1 —
Loaders specially designed for use in agriculture
84289071 Designed for attachment to agricultural tractors 14 4,1 —
84289079 Other 14 4,1 —
Other
84289091 Mechanical loaders for bulk material 14 4,1 —
84289099 Other 14 4,1 —
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers
Bulldozers and angledozers
84291100 Track laying 15 6,5 p/st
84291900 Other 15 6,5 p/st
84292000 Graders and levellers 15 6,5 p/st
84293000 Scrapers 15 5,8 p/st
842940 Tamping machines and road rollers
Road rollers
84294010 Vibratory 13 3,8 p/st
Other
84294031 Pneumatic tyred 13 3,8 p/st
84294039 Other 13 3,8 p/st
84294090 Tamping machines 15 6,5 p/st
Mechanical shovels, excavators and shovel loaders
842951 Front-end shovel loaders
84295110 Loaders specially designed for underground use 15 6 —
84295190 Other 15 6 —
84295200 Machinery with a 360o revolving superstructure 15 6,5 p/st
84295900 Other 15 6,5 p/st
8430 Other moving, grading, levelling, scraping, excavating, tapping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
84301000 Pile-drivers and pile-extractors 15 5,1 p/st
84302000 Snow-ploughs and snow-blowers 15 5,1 p/st
Coal or rock cutters and tunnelling machinery
84303100 Self-propelled 15 6,5 —
84303900 Other 14 4,1 —
Other boring or sinking machinery
84304100 Self-propelled 15 6,5 —
84304900 Other 9 2,9 —
84305000 Other machinery, self-propelled 15 6,5 —
Other machinery, not self-propelled
84306100 Tamping or compacting machinery 14 4,1 p/st
84306200 Scrapers 14 4,1 p/st
84306900 Other 14 4,1 —
8431 Parts suitable for use solely or principally with the machinery of heading Nos 8425 to 8430
84311000 Of machinery of heading No 8425 14 4,1 —
84312000 Of machinery of heading No 8427 20 5,3 —
Of machinery of heading No 8428
84313100 Of lifts, skip hoists or escalators 14 4,1 —
843139 Other
84313910 Of rolling-mill machinery of subheading 8428 90 30 14 5,6 —
84313990 Other 14 4,1 —
Of machinery of heading No 8426, 8429 or 8430
84314100 Buckets, shovels, grabs and grips 15 5,3 —
84314200 Bulldozer or angledozer blades 15 5,8 —
84314300 Parts for boring or sinking machinery of subheading No 8430 41 or 8430 49 9 2,9 —
843149 Other
84314910 Of cast steel 15 5,2 —
84314990 Other 15 5,2 —
8432 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers
843210 Ploughs
84321010 Mouldboard 11 3,5 p/st
84321090 Other 11 3,5 p/st
Harrows, scarifiers, cultivators, weeders and hoes
84322100 Disc harrows 11 3,5 p/st
843229 Other
84322910 Scarifiers and cultivators 11 3,5 p/st
84322930 Harrows 11 3,5 p/st
84322950 Rotovators 11 3,5 p/st
84322990 Other 11 3,5 p/st
843230 Seeders, planters and transplanters
Seeders
84323011 Central driven precision spacing seeders 11 3,5 p/st
84323019 Other 11 3,5 p/st
84323090 Planters and transplanters 11 3,5 p/st
843240 Manure spreaders and fertilizer distributors
84324010 Mineral or chemical fertilizer distribution 11 3,5 p/st
84324090 Other 11 3,5 p/st
84328000 Other machinery 11 3,5 —
843290 Parts
84329010 Ploughshares 11 3,5 —
84329090 Other 11 3,5 —
8433 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading No 8437
Mowers for lawns, parks or sports grounds
843311 Powered, with the cutting device rotating in a horizontal plane
84331110 Electric 11 3,5 p/st
Other
Self-propelled
84331151 With a seat 11 3,5 p/st
84331159 Other 11 3,5 p/st
84331190 Other 11 3,5 p/st
843319 Other
With motor
84331910 Electric 11 3,5 p/st
Other
Self-propelled
84331951 With a seat 11 3,5 p/st
84331959 Other 11 3,5 p/st
84331970 Other 11 3,5 p/st
84331990 Without motor 11 3,5 p/st
843320 Other mowers, including cutter bars for tractor mounting
84332010 With motor 11 3,5 p/st
Other
Designed to be carried on or hauled by a tractor
84332051 With the cutting device rotating in a horizontal plane 11 3,5 p/st
84332059 Other 11 3,5 p/st
84332090 Other 11 3,5 p/st
843330 Other haymaking machinery
84333010 Turners, side delivery rakes, and tedders 11 3,5 p/st
84333090 Other 11 3,5 p/st
843340 Straw or fodder balers, including pick-up balers
84334010 Pick-up balers 11 3,5 p/st
84334090 Other 11 3,5 p/st
Other harvesting machinery; threshing machinery
84335100 Combine harvester-threshers 11 3,5 p/st
84335200 Other threshing machinery 11 3,5 p/st
843353 Root or tuber harvesting machines
84335310 Potato-diggers and potato harvesters 11 3,5 p/st
84335330 Beet-topping machines and beet harvesters 11 3,5 p/st
84335390 Other 11 15 p/st
843359 Other
84335910 Forage harvesters 11 3,5 p/st
84335990 Other 11 3,5 —
843360 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce
84336010 Machines for sorting or grading eggs 11 3,5 p/st
84336090 Other 11 3,5 —
84339000 Parts 11 3,5 —
8434 Milking machines and dairy machinery
84341000 Milking machines 11 4,1 —
84342000 Dairy machinery 11 4,1 —
84349000 Parts 11 4,1 —
8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages
843510 Machinery
84351010 Presses 12 4 —
84351090 Other 12 4 —
84359000 Parts 12 4 —
8436 Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders
843610 Machinery for preparing animal feedingstuffs
84361010 Crushers and other mills for cereals, beans, peas and the like 12 3,8 p/st
84361090 Other 12 3,8 —
Poultry-keeping machinery; poultry incubators and brooders
84362100 Poultry incubators and brooders 12 3,8 —
84362900 Other 12 3,8 —
84368000 Other machinery 12 3,8 —
Parts
84369100 Of poultry-keeping machinery or poultry incubators and brooders 12 3,8 —
84369900 Other 12 3,8 —
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
84371000 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables 12 3,7 p/st
84378000 Other machinery 13 4,6 —
84379000 Parts 12 3,7 —
8438 Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils
843810 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products
84381010 Bakery machinery 13 3,8 —
84381090 Machinery for the manufacture of macaroni, spaghetti or similar products 13 3,8 —
84382000 Machinery for the manufacture of confectionery, cocoa or chocolate 13 3,8 —
84383000 Machinery for sugar manufacture 13 3,8 —
84384000 Brewery machinery 13 3,8 —
84385000 Machinery for the preparation of meat or poultry 13 3,8 —
84386000 Machinery for the preparation of fruits, nuts or vegetables 13 3,8 —
843880 Other machinery
84388010 For the preparation of tea or coffee 13 3,8 —
Other
84388091 For the preparation or manufacture of drink 13 3,8 —
84388099 Other 13 3,8 —
84389000 Parts 13 3,8 —
8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
84391000 Machinery for making pulp of fibrous cellulosic material 14 4,1 —
84392000 Machinery for making paper or paperboard 12 3,8 —
84393000 Machinery for finishing paper or paperboard 14 4,1 —
Parts
84399100 Of machinery for making pulp of fibrous cellulosic material 14 4,1 —
84399900 Other 13 3,9 —
8440 Book-binding machinery, including book-sewing machines
844010 Machinery
84401010 Folding machines 13 3,5 —
84401020 Collating machines and gathering machines 11 3,5 —
84401030 Sewing, wire stitching and stapling machines 11 3,5 —
84401040 Unsewn (perfect) binding machines 11 3,5 —
84401090 Other 11 3,5 —
84409000 Parts 11 3,5 —
8441 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
844110 Cutting machines
84411010 Combined reel slitting and re-reeling machines 13 3,8 —
84411020 Other slitting and cross cutting machines 13 3,8 —
84411030 Guillotines 13 3,8 —
84411090 Other 13 3,8 —
84412000 Machines for making bags, sacks or envelopes 13 3,8 —
84413000 Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding 13 3,8 —
84414000 Machines for moulding articles in paper pulp, paper or paperboard 13 3,8 —
84418000 Other machinery 13 3,8 —
844190 Parts
84419010 Of cutting machines 13 3,8 —
84419090 Other 13 3,8 —
8442 Machinery, apparatus and equipment (other than the machine-tools of heading Nos 8456 to 8465), for type-founding or typesetting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
84421000 Phototypesetting and composing machines 13 4,1 p/st
844220 Machinery, apparatus and equipment for typesetting or composing by other processes, with or without founding device
84422010 For founding and setting (for example, Linotypes, Monotypes, Inter-types) 6 2,2 p/st
84422090 Other 13 4,1 p/st
84423000 Other machinery, apparatus and equipment 14 4,1 —
84424000 Parts of the foregoing machinery, apparatus or equipment 14 4,1 —
844250 Printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
84425010 Photogravure plates 15 4,5 —
84425030 Offset printing plates 15 4,5 —
Other
84425091 Ready for printing 15 4,5 —
84425099 Other 15 4,5 —
8443 Printing machinery; machines for uses ancillary to printing
Offset printing machinery
84431100 Reel fed 11 3 p/st
84431200 Sheet fed, office type (sheet size not exceeding 22 x 36 cm) 11 3 p/st
844319 Other
Sheet fed, taking sheets of a size
84431911 Not exceeding 29.7 x 42 cm 11 3 p/st
84431919 Exceeding 29,7 x 42 cm 11 3 p/st
84431990 Other 11 3 p/st
Letterpress printing machinery, excluding flexographic printing
84432100 Reel fed 11 3 p/st
84432900 Other 11 3 p/st
84433000 Flexographic printing machinery 11 3 p/st
84434000 Gravure printing machinery 11 3 p/st
844350 Other printing machinery
Rotary presses
84435011 For printing textile materials 11 3 p/st
84435019 Other 11 3 p/st
84435090 Other 11 3 p/st
84436000 Machines for uses ancillary to printing 13 3 —
84439000 Parts 11 13 —
844400 Machines for extruding, drawing, texturing or cutting man-made textile materials
84440010 Machines for extruding 12 3,8 p/st
84440090 Other 12 3,8 p/st
8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading No 8446 or 8447
Machines for preparing textile fibres
84451100 Carding machines 12 3,8 p/st
84451200 Combing machines 12 3,8 P/st
84451300 Drawing or roving machines 12 3,8 p/st
84451900 Other 12 3,8 p/st
84452000 Textile spinning machines 12 3,8 —
844530 Textile doubling or twisting machines
84453010 Textile doubling machines 12 3,8 p/st
84453090 Textile twisting machines 12 3,8 p/st
84454000 Textile winding (including weft-winding) or reeling machines 12 3,8 p/st
84459000 Other 13 3,8 p/st
8446 Weaving machines (looms)
84461000 For weaving fabrics of a width not exceeding 30 cm 11 3,5 p/st
For weaving fabrics of a width exceeding 30 cm, shuttle type
84462100 Power looms 11 3,5 p/st
84462900 Other 11 3,5 p/st
84463000 For weaving fabrics of a width exceeding 30 cm, shuttleless type 11 3,5 p/st
8447 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting
Circular knitting machines
84471100 With cylinder diameter not exceeding 165 mm 13 4,4 p/st
84471200 With cylinder diameter exceeding 165 mm 13 4,4 p/st
844720 Flat knitting machines; stitch-bonding machines
84472010 Hand operated 13 4,4 p/st
Other
84472091 Warp knitting machines (including Raschel type) 13 4,4 p/st
84472093 Fully fashioned knitting machines (Cotton's type) 13 4,4 p/st
84472099 Other 13 4,4 p/st
84479000 Other 10 3,2 p/st
8448 Auxiliary machinery for use with machines of heading No 8444, 8445, 8446 or 8447 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading No 8444, 8445, 8446 or 8447 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds; and heald-frames, hosiery needles)
Auxiliary machinery for machines of heading No 8444, 8445, 8446 or 8447
84481100 Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith 12 3,8 —
84481900 Other 12 3,8 —
84482000 Parts and accessories of machines of heading No 8444 or of their auxiliary machinery 12 3,8 —
Parts and accessories of machines of heading No 8445 or of their auxiliary machinery
84483100 Card clothing 12 3,8 —
84483200 Of machines for preparing textile fibres, other than card clothing 12 3,8 —
844833 Spindles, spindle flyers, spinning rings and ring travellers
84483310 Spindles and spindle fivers 12 3,8 —
84483390 Spinning rings and ring travellers 12 3,8 —
84483900 Other 12 3,8 —
Parts and accessories of weaving machines (looms) or of their auxiliary machinery
84484100 Shuttles 12 3,8 —
84484200 Reeds for looms, healds and heald-frames 12 3,8 —
84484900 Other 12 3,8 —
Parts and accessories of machines of heading No 8447 or of their auxiliary machinery
844851 Sinkers, needles and other articles used in forming stitches
84485110 Sinkers 12 3,8 —
84485190 Other 12 3,8 —
84485900 Other 12 3,8 —
84490000 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats 13 3,8 —
8450 Household or laundry-type washing machines, including machines which both wash and dry
Machines, each of a dry linen capacity not exceeding 10 kg
845011 Fully automatic machines
84501110 Each of a dry linen capacity not exceeding 6 kg 19 5,1 p/st
84501190 Each of a dry linen capacity exceeding 6 kg but not exceeding 10 kg 19 5,1 p/st
84501200 Other machines, with built-in centrifugal drier 19 5,1 p/st
84501900 Other 19 5,1 p/st
84502000 Machines, each of a dry linen capacity exceeding 10 kg 13 3,8 p/st
84509000 Parts 19 5,1 —
8451 Machinery (other than machines of heading No 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics
84511000 Dry-cleaning machines 13 3,8 —
Drying machines
845121 Each of a dry linen capacity not exceeding 10 kg
84512110 Each of a dry linen capacity not exceeding 6 kg 13 3,8 —
84512190 Each of a dry linen capacity exceeding 6 kg but not exceeding 10 kg 13 3,8 —
84512900 Other 13 3,8 —
845130 Ironing machines and presses (including fusing presses)
84513010 Electrically heated of a power of less than 2 500 W 16 4,6 p/st
84513090 Other 16 4,6 p/st
84514000 Washing, bleaching or dyeing machines 13 3,8 —
84515000 Machines for reeling, unreeling, folding, cutting or pinking textile fabrics 13 3,8 —
845180 Other machinery
84518010 Machines used in the manufacture of linoleum or other floor coverings for applying the paste to the base fabric or other support 13 3,8 —
84518090 Other 13 3,8 —
84519000 Parts 13 3,8 —
8452 Sewing machines, other than book-sewing machines of heading No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles
845210 Sewing machines of the household type
Sewing machines (lock-stitch only), with heads of a weight not exceeding 16 kg without motor or 17 kg including the motor; sewing machine heads (lock-stitch only), of a weight not exceeding 16 kg without motor or 17 kg including the motor
84521011 Sewing machines having a value (not including frames, tables or furniture) of more than 65 ECU each 12 6 p/st
84521019 Other 12 — p/st
84521090 Other sewing machines and other sewing machine heads 12 4,4 p/st
Other sewing machines
84522100 Automatic units 12 4,4 p/st
84522900 Other 12 4,4 p/st
84523000 Sewing machine needles 14 4,9 —
84524000 Furniture, bases and covers for sewing machines and parts thereof 12 5,8 —
84529000 Other parts of sewing machines 12 5,8 —
8453 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines
84531000 Machinery for preparing, tanning or working hides, skins or leather 13 4,1 —
84532000 Machinery for making or repairing footwear 13 4,1 —
84538000 Other machinery 13 4,1 —
84539000 Parts 13 4,1 —
8454 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries
84541000 Converters 13 3,8 —
845420 Ingot moulds and ladles
Ingot moulds
84542011 Of cast iron 13 3,8 —
84542019 Other 13 3,8 —
84542090 Ladles 13 3,8 —
845430 Casting machines
84543010 For casting under pressure 13 3,8 —
84543090 Other 13 3,8 —
84549000 Parts 13 3,8 —
8455 Metal-rolling mills and rolls therefor
84551000 Tube mills 13 4,9 —
Other rolling mills
84552100 Hot or combination hot and cold 13 4,9 —
84552200 Cold 13 4,9 —
845530 Rolls for rolling mills
84553010 Of cast iron 13 4,9 —
Of open-die forged steel
84553031 Hot-rolling work-rolls; hot-rolling and cold-rolling back-up rolls 13 4,9 —
84553039 Cold-rolling work-rolls 13 4,9 —
84553090 Of cast or wrought steel 13 4,9 —
84559000 Other parts 13 4,9 —
8456 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes
84561000 Operated by laser or other light or photon beam processes 15 5,1 p/st
84562000 Operated by ultrasonic processes 15 4,4 p/st
84563000 Operated by electro-discharge processes 15 4,4 p/st
84569000 Other 15 4,4 p/st
8457 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal
84571000 Machining centres 10 5 p/st
84572000 Unit construction machines (single station) 10 5 p/st
84573000 Multi-station transfer machines 10 5 p/st
8458 Lathes for removing metal
Horizontal lathes
845811 Numerically controlled
84581110 Centre lathes, multi-tool lathes and copying lathes 10 5 p/st
Other
84581191 Automatic lathes and capstan and turret lathes 10 5 p/st
84581199 Other 10 5 p/st
845819 Other
84581910 Centre lathes, multi-tool lathes and copying lathes 10 4,9 p/st
Other
84581991 Automatic lathes and capstan and turret lathes 10 4,9 p/st
84581999 Other 10 4,9 p/st
Other lathes
845891 Numerically controlled
84589110 Vertical lathes 10 5 p/st
84589190 Other 10 5 p/st
345899 Other
84589910 Vertical lathes 10 4,9 p/st
84589990 Other 10 4,9 —
8459 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes of heading No 8458
84591000 Way-type unit head machines 10 5,1 p/st
Other drilling machines
845921 Numerically controlled
84592110 Radial 10 5 p/st
Other
84592191 Multi-broach 10 5 p/st
84592199 Other 10 5 p/st
845929 Other
84592910 Radial 12 5,3 p/st
Other
84592991 Multi-broach 12 5,3 p/st
84592999 Other 12 5,3 p/st
Other boring-milling machines
84593100 Numerically controlled 8 4,2 p/st
84593900 Other 8 3 p/st
845940 Other boring machines
84594010 Numerically controlled 8 4,2 p/st
84594090 Other 8 3 p/st
Milling machines, knee-type
84595100 Numerically controlled 10 5 p/st
84595900 Other 12 5,3 p/st
Other milling machines
845961 Numerically controlled
84596110 Tool-milling machines 10 5 p/st
Other
84596191 Piano-milling machines 10 5 p/st
84596199 Other 10 5 p/st
845969 Other
84596910 Tool-milling machines 12 5,3 p/st
Other
84596991 Piano-milling machines 12 5,3 p/st
84596999 Other 12 5,3 p/st
84597000 Other threading or tapping machines 9 4,9 p/st
8460 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading No 8461
Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm
84601100 Numerically controlled 10 5 p/st
84601900 Other 10 4,9 p/st
Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm
846021 Numerically controlled
84602110 For cylindrical surfaces 10 5 p/st
84602190 Other 10 5 p/st
846029 Other
84602910 For cylindrical surfaces 10 4,9 p/st
84602990 Other 10 4,9 p/st
Sharpening (tool or cutter grinding) machines
84603100 Numerically controlled 4 2,5 p/st
84603900 Other 4 2,2 p/st
84604000 Honing or lapping machines 10 4,9 p/st
846090 Other
84609010 Fitted with a micrometric adjusting system, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm 10 4,9 p/st
84609090 Other 4 2,2 p/st
8461 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal, sintered metal carbides or cermets, not elsewhere specified or included
84611000 Planing machines 8 5 p/st
84612000 Shaping or slotting machines 6 2,5 p/st
84613000 Broaching machines 6 2,5 p/st
846140 Gear-cutting, gear-grinding or gear-finishing machines
Gear-cutting machines (including abrasive gear-cutting machines)
For cutting cylindrical gears
84614011 Numerically controlled 10 4,9 p/st
84614019 Other 10 4,9 p/st
For cutting other gears
84614031 Numerically controlled 6 3,5 p/st
84614039 Other 6 3,5 p/st
Gear-finishing machines
Fitted with a micrometric adjusting system, in which the positioning in any one axis can be set up to an accuracy of at least 0,01 mm
84614071 Numerically controlled 10 5 p/st
84614079 Other 10 5 p/st
84614090 Other 4 2,2 p/st
846150 Sawing or cutting-off machines
Sawing machines
84615011 Circular saws 6 2,2 p/st
84615019 Other 6 2,2 p/st
84615090 Cutting-off machines 6 2,2 p/st
84619000 Other 9 4,9 p/st
8462 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above
846210 Forging or die-stamping machines (including presses) and hammers
84621010 Numerically controlled 6 4,4 p/st
84621090 Other 6 2,5 p/st
Bending, folding, straightening or flattening machines (including presses)
846221 Numerically controlled
84622110 For working flat products 8 4 p/st
84622190 Other 8 4 p/st
846229 Other
84622910 For working flat products 8 2,5 p/st
Other
84622991 Hydraulic 8 2,5 p/st
84622999 Other 8 2,5 p/st
Shearing machines (including presses), other than combined punching and shearing machines
846231 Numerically controlled
84623110 For working flat products 8 4 p/st
84623190 Other 8 4 p/st
846239 Other
84623910 For working flat products 8 2,5 p/st
Other
84623991 Hydraulic 8 2,5 p/st
84623999 Other 8 2,5 p/st
Punching or notching machines (including presses), including combined punching and shearing machines
846241 Numerically controlled
84624110 For working flat products 8 4 p/st
84624190 Other 8 4 p/st
846249 Other
84624910 For working flat products 8 2,5 p/st
84624990 Other 8 2,5 p/st
Other
846291 Hydraulic presses
84629110 Presses for moulding metallic powders by sintering or presses for compressing scrap metal into bales 15 4,4 p/st
Other
84629150 Numerically controlled 12 5,5 p/st
Other
84629191 For making rivets, bolts and screws 12 5 p/st
84629199 Other 12 5 p/st
846299 Other
84629910 Presses for moulding metallic powders by sintering or presses for compressing scrap metal into bales 15 4,4 p/st
Other
84629950 Numerically controlled 12 5,5 p/st
Other
84629991 For making rivets, bolts and screws 12 5 p/st
84629999 Other 12 5 p/st
8463 Other machine-tools for working metal, sintered metal carbides or cermets, without removing material
846310 Draw-benches for bars, tubes, profiles, wire or the like
84631010 Draw-benches for wire 9 4,9 p/st
84631090 Other 9 4,9 p/st
84632000 Thread-rolling machines 9 4,9 p/st
84633000 Machines for working wire 9 4,9 p/st
846390 Other
84639010 For working flat products 9 4,9 p/st
84639090 Other 9 4,9 p/st
8464 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
84641000 Sawing machines 13 3,8 p/st
846420 Grinding or polishing machines
For working glass
84642011 Optical glass 13 3,8 p/st
84642019 Other 13 3,8 —
84642090 Other 13 3,8 —
84649000 Other 13 3,8 —
8465 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
846510 Machines which can carry out different types of machining operations without tool change between such operations
84651010 With manual transfer of workpiece between each operation 11 5,8 p/st
84651090 With automatic transfer of workpiece between each operation 11 5,8 p/st
Other
84659100 Sawing machines 11 5,8 p/st
84659200 Planing, milling or moulding (by cutting) machines 11 5,8 p/st
84659300 Grinding, sanding or polishing machines 11 5,8 P/st
84659400 Bending or assembling machines 11 5,8 p/st
84659500 Drilling or morticing machines 11 5,8 p/st
84659600 Splitting, slicing or paring machines 11 5,8 p/st
846599 Other
84659910 Lathes 11 5,8 p/st
84659990 Other 11 5,8 p/st
8466 Parts and accessories suitable for use solely or principally with the machines of heading Nos 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand
846610 Tool holders and self-opening dieheads
Tool holders
84661010 Arbors, collets and sleeves 8 2,9 —
Other
84661031 For lathes 8 2,9 —
84661039 Other 8 2,9 —
84661090 Self-opening dieheads 8 2,9 —
846620 Work holders
84662010 Jigs and fixtures for specific applications; sets of standard jig and fixture components 8 2,9 —
Other
84662091 For lathes 8 2,9 —
84662099 Other 8 2,9 —
84663000 Dividing heads and other special attachments for machine-tools 8 2,9 —
Other
846691 For machines of heading No 8464
84669110 Of cast steel 8 2,9 —
84669190 Other 8 2,9 —
846692 For machines of heading No 8465
84669210 Of cast steel 8 2,9 —
84669290 Other 8 2,9 —
846693 For machines of heading Nos 8456 to 8461
84669310 Of cast steel 8 2,9 —
84669390 Other 8 2,9 —
84669400 For machines of heading No 8462 or 8463 8 2,9 —
8467 Tools for working in the hand, pneumatic or with self-contained non-electric motor
Pneumatic
846711 Rotary type (including combined rotary-percussion)
84671110 Metal working 13 3 —
84671190 Other 13 3 —
846719 Other
84671910 Concrete vibrators 13 3 p/st
84671990 Other 13 3 —
Other tools
84678100 Chain-saws 13 3 p/st
84678900 Other 13 3 —
Parts
84679100 Of chain-saws 13 3 —
84679200 Of pneumatic tools 13 3 —
84679900 Other 13 3 —
8468 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading No 8515; gas-operated surface tempering machines and appliances
84681000 Hand-held blow pipes 12 3,8 —
84682000 Other gas-operated machinery and apparatus 12 3,8 —
84688000 Other machinery and apparatus 15 4,4 —
84689000 Parts 12 3,8 —
8469 Typewriters and word-processing machines
84691000 Automatic typewriters and word-processing machines 16 4,6 p/st
Other typewriters, electric
84692100 Weighing not more than 12 kg, excluding case 16 4,6 p/st
84692900 Other 16 4,6 p/st
Other typewriters, non-electric
84693100 Weighing not more than 12 kg, excluding case 16 4,6 p/st
84693900 Other 16 4,6 p/st
8470 Calculating machines; accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device
84701000 Electronic calculators capable of operation without an external source of power 14 12 p/st
Other electronic calculating machines
84702100 Incorporating a printing device 14 12 p/st
84702900 Other 14 12 p/st
84703000 Other calculating machines 12 4,1 p/st
84704000 Accounting machines 12 4,1 p/st
84705000 Cash registers 12 4,1 p/st
84709000 Other 12 4,1 p/st
8471 Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included
847110 Analogue or hybrid automatic data-processing machines
84711010 For use in civil aircraft 11 Free p/st
84711090 Other 11 4,9 p/st
847120 Digital automatic data-processing machines, containing in the same housing at least a central processing unit and an input and output unit, whether or not combined
84712010 For use in civil aircraft 11 Free p/st
Other
84712040 With a random access memory (RAM) with a capacity not exceeding 64 kilobytes 11 4,9 p/st
84712050 With a random access memory (RAM) with a capacity exceeding 64 kilobytes but not exceeding 256 kilobytes 11 4,9 p/st
84712060 With a random access memory (RAM) with a capacity exceeding 256 kilobytes but not exceeding 512 kilobytes 11 4,9 p/st
84712090 With a random access memory (RAM) with a capacity exceeding 512 kilobytes 11 4,9 p/st
Other
847191 Digital processing units, whether or not presented with the rest of a system, which may contain in the same housing one or two of the following types of unit: storage units, input units, output units
84719110 For use in civil aircraft 11 Free p/st
Other
84719140 With a random access memory (RAM) with a capacity not exceeding 64 kilobytes 11 4,9 p/st
84719150 With a random access memory (RAM) with a capacity exceeding 64 kilobytes but not exceeding 256 kilobytes 11 4,9 p/st
84719160 With a random access memory (RAM) with a capacity exceeding 256 kilobytes but not exceeding 512 kilobytes 11 4,9 p/st
84719190 With a random access memory (RAM) with a capacity exceeding 512 kilobytes 11 4,9 p/st
847192 Input or output units, whether or not presented with the rest of a system and whether or not containing storage units in the same housing
84719210 For use in civil aircraft 11 Free p/st
84719290 Other 11 4,9 p/st
847193 Storage units, whether or not presented with the rest of a system
84719310 For use in civil aircraft 11 Free p/st
Other
84719340 Central storage units 11 4,9 p/st
Other
84719350 Disk storage units 11 4,9 p/st
84719360 Magnetic tape storage units 11 4,9 p/st
84719390 Other 11 4,9 p/st
847199 Other
84719910 Peripheral units 11 4,9 p/st
84719930 Punches, verifiers and calculators 11 4,9 p/st
84719990 Other 11 4,9 p/st
8472 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines)
84721000 Duplicating machines 15 4,4 p/st
84722000 Addressing machines and address-plate embossing machines 16 4,6 p/st
84723000 Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps 15 4,4 p/st
847290 Other
84729010 Coin-sorting, coin-counting or coin-wrapping machines 15 4,4 p/st
84729090 Other 15 4,4 —
8473 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading Nos 8469 to 8472
84731000 Parts and accessories of the machines of heading No 8469 12 4 —
Parts and accessories of the machines of heading No 8470
84732100 Of the electronic calculating machines of subheading 8470 10, 8470 21 or 8470 29 14 6,3 —
84732900 Other 12 4 —
84733000 Parts and accessories of the machines of heading No 8471 12 4 —
84734000 Parts and accessories of the machines of heading No 8472 12 4 —
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
84741000 Sorting, screening, separating or washing machines 13 3 —
84742000 Crushing or grinding machines 13 3 —
Mixing or kneading machines
84743100 Concrete or mortar mixers 13 3 —
84743200 Machines for mixing mineral substances with bitumen 13 3 —
84743900 Other 13 3 —
84748000 Other machinery 13 3 —
84749000 Parts 13 3 —
8475 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware
84751000 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes 12 3,8 —
84752000 Machines for manufacturing or hot working glass or glassware 11 3,5 —
84759000 Parts 11 3,5 —
8476 Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines
Machines
847611 Incorporating heating or refrigerating devices
84761110 For food or pre-packed drinks 13 3,8 p/st
84761190 Other 13 3,8 p/st
847619 Other
84761910 For cigarettes 13 3,8 p/st
84761990 Other 13 3,8 p/st
84769000 Parts 13 3,8 —
8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter
84771000 Injection-moulding machines 15 4,4 —
84772000 Extruders 15 4,4 —
84773000 Blow moulding machines 15 4,4 —
84774000 Vacuum moulding machines and other thermoforming machines 15 4,4 —
Other machinery for moulding or otherwise forming
84775100 For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes 15 4,4 —
847759 Other
84775910 Presses 15 4,4 —
84775990 Other 15 4,4 —
847780 Other machinery
84778010 Machines for the manufacture of foam products 15 4,4 —
84778090 Other 15 4,4 —
84779000 Parts 15 4,4 —
8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter
84781000 Machinery 15 4,4 —
84789000 Parts 15 4,4 —
8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter
84791000 Machinery for public works, building or the like 15 4,4 —
847920 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils
84792010 Presses 15 4,4 —
84792090 Other 15 4,4 —
847930 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork
84793010 Presses 15 4,4 —
84793090 Other 15 4,4 —
84794000 Rope- or cable-making machines 12 3,8 p/st
Other machines and mechanical appliances
84798100 For treating metal, including electric wire coil-winders 15 4,4 —
84798200 Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines 15 4,4 —
847989 Other
84798910 The following goods, for use in civil aircraft:Hydropneumatic batteries;Mechanical actuators for thrust reversers;Toilet units specially desgned;Air humidifiers and dehumidifiers;Servo-mechanisms, non-electric;Non-electric starter motors;Pneumatic starters for turbo-jets, turbo-jets, turbo-propellers and other gas turbines;Windscreen wipers, non-electric;Propeller regulators, non-electric 15 Free —
Other
84798930 Mobile hydraulic-powered mine-roof supports 15 4,4 —
84798950 Multi-use industrial robots 15 4,4 —
84798990 Other 15 4,4 —
847990 Parts
84799010 For use in civil aircraft 15 Free —
Other
84799091 Of cast steel 15 4,4 —
84799099 Other 15 4,4 —
8480 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
84801000 Moulding boxes for metal foundry 13 3,8 —
848020 Mould bases
84802010 Of cast iron 13 3,8 —
84802090 Other 13 3,8 —
848030 Moulding patterns
84803010 Of wood 7 2,9 —
84803090 Other 22 8,4 —
Moulds for metal or metal carbides
84804100 Injection or compression types 13 3,8 —
84804900 Other 13 3,8 —
84805000 Moulds for glass 13 3,8 —
84806000 Moulds for mineral materials 13 3,8 —
Moulds for rubber or plastics
84807100 Injection or compression types 13 3,8 —
848079 Other
84807910 Of cast iron 13 3,8 —
84807990 Other 13 3,8 —
8481 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves
848110 Pressure-reducing valves
84811010 Of cast iron or steel 15 4,4 —
84811090 Other 15 4,4 —
848120 Valves for oleohydraulic or pneumatic transmissions
84812010 Valves for the control of oleohydraulic power transmission 16 4,6 —
84812090 Valves for the control of pneumatic power transmission 16 4,6 —
848130 Check valves
84813010 For pneumatic tyres and inner-tubes 16 4,6 —
Other
84813091 Of cast iron or steel 16 4,6 —
84813099 Other 16 4,6 —
848140 Safety or relief valves
84814010 Of cast iron or steel 16 4,6 —
84814090 Other 16 4,6 —
848180 Other appliances
Taps, cocks and valves for sinks, wash basins, bidets, water cisterns, baths and similar fixtures
84818011 Mixing valves 16 4,6 —
84818019 Other 16 4,6 —
Central heating radiator valves
84818031 Thermostatic valves 16 4,6 —
84818039 Other 16 4,6 —
Other
Process control valves
84818051 Temperature regulators 16 4,6 —
84818059 Other 16 4,6 —
Other
Gate valves
84818061 Of cast iron 16 4,6 —
84818063 Of steel 16 4,6 —
84818069 Other 16 4,6 —
Globe valves
84818071 Of cast iron 16 4,6 —
84818073 Of steel 16 4,6 —
84818079 Other 16 4,6 —
84818081 Ball and plug valves 16 4,6 —
84818085 Butterfly valves 16 4,6 —
84818087 Diaphragm valves 16 4,6 —
84818099 Other 16 4,6 —
84819000 Parts 16 4,6 —
8482 Ball or roller bearings
848210 Ball bearings
84821010 With greatest external diameter not exceeding 30 mm 18 9 —
84821090 Other 18 9 —
84822000 Tapered roller bearings, including cone and tapered roller assemblies 18 9 —
84823000 Spherical roller bearings 18 9 —
84824000 Needle roller bearings 18 9 —
84825000 Other cylindrical roller bearings 18 9 —
84828000 Other, including combined ball/roller bearings 18 9 —
Parts
848291 Balls, needles and rollers
84829110 Tapered rollers 18 9 —
84829190 Other 18 9 —
84829900 Other 18 9 —
8483 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches | and shaft couplings (including universal joints)
848310 Transmission shafts (including cam shafts and crank shafts) and cranks
84831010 For use in civil aircraft 16 Free —
Other
Cranks and crank shafts
84831030 Crank shafts built up from several parts (composite crank shafts) 16 4,9 —
Other
84831051 Of open-die forged steel 16 4,9 —
84831053 Of closed-die forged steel 16 4,9 —
84831059 Other 16 4,9 —
84831090 Other 16 4,9 —
84832000 Bearing housings, incorporating ball or roller bearings 16 7 —
848330 Bearing housings, not incorporating ball or roller bearings; plain shaft bearings
84833010 For use in civil aircraft 16 Free —
Other
Bearing housings
84833031 For ball or roller bearings 16 7 —
84833039 Other 16 4,9 —
84833090 Plain shaft bearings 16 4,9 —
848340 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball screws; gear boxes and other speed changers, including torque converters
84834010 For use in civil aircraft 16 Free —
Other
84834091 Gear and gearing 16 4,9 —
84834093 Gear boxes and other speed changers 16 4,9 —
84834099 Other 16 4,9 —
848350 Flywheels and pulleys, including pulley blocks
84835010 Pulleys for use in civil aircraft 16 Free —
84835090 Other 16 4,9 —
848360 Clutches and shaft couplings (including universal joints)
84836010 For use in civil aircraft 16 Free —
84836090 Other 16 4,9 —
848390 Parts
84839010 For use in civil aircraft 16 Free —
Other
84839030 Of bearing housings 16 7 —
Other
84839091 Of cast steel 16 4,9 —
84839099 Other 16 4,9 —
8484 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings
848410 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal
84841010 For use in civil aircraft 14 Free —
84841090 Other 14 4,1 —
848490 Other
84849010 For use in civil aircraft 14 Free —
84849090 Other 14 4,1 —
8485 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this chapter
848510 Ships' propellers and blades therefor
84851010 Of bronze 15 4,4 p/st
84851090 Other 15 4,4 p/st
848590 Other
84859010 Of non-malleable cast iron 15 4,4 —
84859030 Of malleable cast iron 15 4,4 —
Of iron or steel
84859051 Of cast steel 15 4,4 —
84859053 Of open-die forged iron or steel 15 4,4 —
84859055 Of closed-die forged iron or steel 15 4,4 —
84859059 Other 15 4,4 —
84859070 Of copper 15 4,4 —
84859090 Other 15 4,4 —
CHAPTER 85 1. 

((a)) electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person;
((b)) articles of glass of heading No 7011; or
((c)) electrically heated furniture of Chapter 94.
 2. 
However, metal tank mercury arc rectifiers remain classified within heading No 8504.
 3. 

((a)) vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
((b)) other machines provided the weight of such machines does not exceed 20 kg.

The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading No 8414), centrifugal clothes-dryers (heading No 8421), dish washing machines (heading No 8422), household washing machines (heading No 8450), roller or other ironing machines (heading No 8420 or 8451), sewing machines (heading No 8452), electric scissors (heading No 8508) or to electro-thermic appliances (heading No 8516).
 4. 
The term ‘printed circuits’ does not cover circuits combined with elements other than those obtained during the printing process. Printed circuits may, however, be fitted with non-printed connecting elements.

Thin or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified within heading No 8542.
 5. 

((A)) ‘Diodes, transistors and similar semiconductor devices’ are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field;
((B)) ‘Electronic integrated circuits and microassemblies’ are:

((a)) monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated;
((b)) hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thinor thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.). These circuits may also include discrete components;
((c)) microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected.

For the classification of the articles defined in this note, heading Nos 8541 and 8542 shall take precedence over any other heading in the nomenclature which might cover them by reference to, in particular, their function.
 6. Records, tapes and other media of heading No 8523 or 8524 remain classified within those headings, whether or not they are presented with the apparatus for which they are intended.
 1. Subheadings 8519 10 00, 8519 21 00, 8519 29 00, 8519 31 00 and 8519 39 00 are to be taken not to apply to sound reproducing apparatus with laser optical reading system, which fall within subheading 8519 99 10.
 2. Subheading 8524 10 00 is to be taken not to apply to ‘compact discs’, which fall within subheading 8524 90 10.
 3. Heading No 8521 is to be taken not to apply to video recording or reproducing apparatus incorporating a video tuner, which fall within subheading 8528 10 11, 8528 10 19 or 8528 10 30.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8501 Electric motors and generators (excluding generating sets)
850110 Motors of an output not exceeding 37,5 W
85011010 Synchronous motors of an output not exceeding 18 W 14 8,5 p/st
Other
85011091 Universal AC/DC motors 12 5 p/st
85011093 AC motors 12 5 p/st
85011099 DC motors 12 5 p/st
850120 Universal AC/DC motors of an output exceeding 37,5 W
85012010 Of an output exceeding 735 W but not exceeding 150 kW, for use in civil aircraft 12 Free p/st
85012090 Other 12 5 p/st
Other DC motors; DC generators
850131 Of an output not exceeding 750 W
85013110 Motors of an output exceeding 735 W, DC generators, for use in civil aircraft 12 Free p/st
85013190 Other 12 5 p/st
850132 Of an output exceeding 750 W but not exceeding 75 kW
85013210 For use in civil aircraft 12 Free p/st
Other
85013291 Of an output exceeding 750 W but not exceeding 7,5 kW 12 5 p/st
85013299 Of an output exceeding 7,5 kW but not exceeding 75 kW 12 5 p/st
850133 Of an output exceeding 75 kW but not exceeding 375 kW
85013310 Motors of an output not exceeding 150 kW and generators, for use in civil aircraft 12 Free p/st
Other
85013391 Traction motors 12 5 p/st
85013399 Other 12 5 p/st
850134 Of an output exceeding 375 kW
85013410 Generators for use in civil aircraft 12 Free p/st
Other
85013450 Traction motors 12 5 p/st
Other, of an output
85013491 Exceeding 375 kW but not exceeding 750 kW 12 5 p/st
85013499 Exceeding 750 kW 12 5 p/st
850140 Other AC motors, single phase
85014010 Of an output exceeding 735 W but not exceeding 150 kW, for use in civil aircraft 12 Free p/st
85014090 Other 12 5 p/st
Other AC motors, multi phase
850151 Of an output not exceeding 750 W
85015110 Of an output exceeding 735 W, for use in civil aircraft 12 Free p/st
85015190 Other 12 5 p/st
850152 Of an output exceeding 750 W but not exceeding 75 kW
85015210 For use in civil aircraft 12 Free p/st
Other
85015291 Of an output exceeding 750 W but not exceeding 7,5 kW 12 5 p/st
85015293 Of an output exceeding 7,5 kW but not exceeding 37 kW 12 5 p/st
85015299 Of an output exceeding 37 kW but not exceeding 75 kW 12 5 p/st
850153 Of an output exceeding 75 kW
85015310 Of an output not exceeding 150 kW, for use in civil aircraft 12 Free p/st
Other
85015350 Traction motors 12 5 p/st
Other, of an output
85015391 Exceeding 75 kW but not exceeding 750 kW 12 5 p/st
85015399 Exceeding 750 kW 12 5 p/st
AC generators (alternators)
850161 Of an output not exceeding 75 kVA
85016110 For use in civil aircraft 12 Free p/st
Other
85016191 Of an output not exceeding 7,5 kVA 12 5 p/st
85016199 Of an output exceeding 7,5 kVA but not exceeding 75 kVA 12 5 p/st
850162 Of an output exceeding 75 kVA but not exceeding 375 kVA
85016210 For use in civil aircraft 12 Free p/st
85016290 Other 12 5 p/st
850163 Of an output exceeding 375 kVA but not exceeding 750 kVA
85016310 For use in civil aircraft 12 Free p/st
85016390 Other 12 5 p/st
85016400 Of an output exceeding 750 kVA 12 5 p/st
8502 Electric generating sets and rotary converters
Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
850211 Of an output not exceeding 75 kVA
85021110 For use in civil aircraft 12 Free p/st
85021190 Other 12 5 p/st
850212 Of an output exceeding 75 kVA but not exceeding 375 kVA
85021210 For use in civil aircraft 12 Free p/st
85021290 Other 12 5 p/st
850213 Of an output exceeding 375 kVA
85021310 For use in civil aircraft 12 Free p/st
Other
85021391 Of an output exceeding 375 kVA but not exceeding 750 kVA 12 5 p/st
85021399 Of an output exceeding 750 kVA 12 5 p/st
850220 Generating sets with spark-ignition internal combustion piston engines
85022010 For use in civil aircraft 12 Free p/st
Other
85022091 Of an output not exceeding 7,5 kVA 12 5 p/st
85022099 Of an output exceeding 7,5 kVA 12 5 p/st
850230 Other generating sets
85023010 For use in civil aircraft 12 Free p/st
Other
85023091 Turbo-generators 12 5 p/st
85023099 Other l2 5 p/st
850240 Electric rotary converters
85024010 For use in civil aircraft 12 Free p/st
85024090 Other 12 5 p/st
850300 Parts suitable for Use solely or principally with the machines of heading No 8501 or 8502
85030010 Non-magnetic retaining rings 15 4,4 —
85030090 Other 15 4,4 —
8504 Electrical transformers, static converters (for example, rectifiers) and inductors
850410 Ballasts for discharge lamps or tubes
85041010 For use in civil aircraft 12 Free p/st
Other
85041091 Inductors, whether or not connected with a capacitor 16 6,5 p/st
85041099 Other 16 6,5 p/st
Liquid dielectric transformers
85042100 Having a power handling capacity not exceeding 650 kVA 16 6,5 p/st
850422 Having a power handling capacity exceeding 650 kVA but not exceeding 10 000 kVA
85042210 Exceeding 650 kVA but not exceeding 1 600 kVA 16 6,5 p/st
85042290 Exceeding 1 600 kVA but not exceeding 10 000 kVA 16 6,5 p/st
85042300 Having a power handling capacity exceeding 10 000 kVA 16 6,5 p/st
Other transformers
850431 Having a power handling capacity not exceeding 1 kVA
85043110 For use in civil aircraft 12 Free p/st
Other
Measuring transformers
85043131 For voltage measurement 16 6,5 p/st
85043139 Other 16 6,5 p/st
85043190 Other 16 6,5 p/st
850432 Having a power handling capacity exceeding 1 kVA but not exceeding 16 kVA
85043210 For use in civil aircraft 12 Free p/st
Other
Measuring transformers
85043231 For voltage measurement 16 6,5 p/st
85043239 Other 16 6,5 p/st
85043290 Other 16 6,5 p/st
850433 Having a power handling capacity exceeding 16 kVA but not exceeding 500 kVA
85043310 For use in civil aircraft 12 Free p/st
85043390 Other 16 6,5 p/st
85043400 Having a power handling capacity exceeding 500 kVA 16 6,5 p/st
850440 Static converters
85044010 For use in civil aircraft 12 Free p/st
Other
85044050 Polycrystalline semiconductors 16 6,5 p/st
Other
85044091 Converters specially designed for welding, without welding equipment 16 6,5 p/st
85044093 Accumulator chargers 16 6,5 p/st
85044099 Other 16 6,5 p/st
850450 Other inductors
85045010 For use in civil aircraft 12 Free p/st
85045090 Other 16 6,5 p/st
850490 Parts
Of transformers and inductors
85049011 Ferrite cores 15 4,4 —
85049019 Other 15 4,4 —
85049090 Of static converters 15 4,4 —
8505 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetization; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads
Permanent magnets and articles intended to become permanent magnets after magnetization
85051100 Of metal 15 4,4 —
850519 Other
85051910 Permanent magnets of agglomerated ferrite 15 4,4 —
85051990 Other 15 4,4 —
85052000 Electro-magnetic couplings, clutches and brakes 15 4,4 —
85053000 Electro-magnetic lifting heads 15 4,4 —
850590 Other, including parts
85059010 Electro-magnets 15 4,4 —
85059030 Electro-magnetic or permanent magnet chucks, clamps and similar holding devices 15 4,4 —
85059090 Parts 15 4,4 —
8506 Primary cells and primary batteries
Of an external volume not exceeding 300 cm3
850611 Manganese dioxide
85061110 Alkaline 20 8,9 —
85061190 Other 20 8,9 —
85061200 Mercuric oxide 20 8,9 —
85061300 Silver oxide 20 8,9 —
850619 Other
85061910 Lithium 20 8,9 —
85061990 Other 20 8,9 —
85062000 Of an external volume exceeding 300 cm3 20 8,9 —
85069000 Parts 20 8,9 —
8507 Electric accumulators, including separators therefor, whether or not rectangular (including square)
850710 Lead-acid, of a kind used for starting piston engines
85071010 For use in civil aircraft 20 Free p/st
Other
85071091 Of a weight not exceeding 5 kg 20 6,2 p/st
85071099 Of a weight exceeding 5 kg 20 6,2 p/st
850720 Other lead-acid accumulators
85072010 For use in civil aircraft 20 Free p/st
Other
85072091 Traction accumulators 20 6,2 p/st
85072099 Other lead-acid accumulators 20 6,2 p/st
850730 Nickel-cadmium
85073010 For use in civil aircraft 20 Free p/st
Other
85073091 Hermetically sealed 17 5,1 p/st
85073099 Other 17 5,1 p/st
850740 Nickel-iron
85074010 For use in civil aircraft 20 Free p/st
85074090 Other 17 5,1 p/st
850780 Other accumulators
85078010 For use in civil aircraft 20 Free p/st
85078090 Other 17 5,1 p/st
850790 Parts
85079010 For use in civil aircraft 20 Free p/st
Other
85079091 Plates for accumulators 17 5,6 —
85079099 Other 17 5,6 —
8508 Electro-mechanical tools for working in the hand, with self-contained electric motor
850810 Drills of all kinds
85081010 Capable of operation without an external source of power 14 4,5 p/st
Other
85081091 Electropneumatic 14 4,5 p/st
85081099 Other 14 4,5 p/st
850820 Saws
85082010 Chain-saws 14 4,5 p/st
85082030 Circular saws 14 4,5 p/st
85082090 Other 14 4,5 p/st
850880 Other tools
85088010 Of a kind used for working textile materials 14 4,5 —
Other
85088030 Capable of operation without an external source of power 14 4,5 p/st
Other
Grinders and sanders
85088051 Angle grinders 14 4,5 p/st
85088053 Belt sanders 14 4,5 p/st
85088059 Other 14 4,5 p/st
85088070 Planers 14 4,5 p/st
85088080 Hedge trimmers and lawn edge cutters 14 4,5 p/st
85088090 Other 14 4,5 p/st
85089000 Parts 14 4,5 —
8509 Electro-mechanical domestic appliances, with self-contained electric motor
850910 Vacuum cleaners
85091010 For a voltage of 110 V or more 19 4 p/st
85091090 For a voltage of less than 110 V 19 4 p/st
85092000 Floor polishers 19 4 p/st
85093000 Kitchen waste disposers 19 5,1 p/st
85094000 Food grinders and mixers; fruit or vegetable juice extractors 19 5,1 p/st
85098000 Other appliances 19 5,1 —
850990 Parts
85099010 Of vacuum cleaners or floor polishers 19 4 —
85099090 Other 19 5,1 —
8510 Shavers and hair clippers, with self-contained electric motor
85101000 Shavers 13 4,6 p/st
85102000 Hair clippers 14 4,1 —
85109000 Parts 13 4,6 —
8511 Electrical ignition or starting equipment of a kind used for spark-ignition or compression-ignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines
851110 Sparking plugs
85111010 For use in civil aircraft 18 Free —
85111090 Other 20 5,8 —
851120 Ignition magnetos; magneto-dynamos; magnetic flywheels
85112010 For use in civil aircraft 18 Free —
85112090 Other 18 4,9 —
851130 Distributors; ignition coils
85113010 For use in civil aircraft 18 Free —
85113090 Other 20 5,8 —
851140 Starter motors and dual purpose starter-generators
85114010 For use in civil aircraft 18 Free —
85114090 Other 14 5,6 —
851150 Other generators
85115010 For use in civil aircraft 18 Free —
85115090 Other 14 5,6 —
851180 Other equipment
85118010 For use in civil aircraft 18 Free —
85118090 Other 20 5,8 —
85119000 Parts 18 5,6 —
8512 Electrical lighting or signalling equipment (excluding articles of heading No 8539), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles
851210 Lighting or visual signalling equipment of a kind used on bicycles
85121010 Sets comprising a dynamo and a headlamp 17 4,9 p/st
Other
85121091 Dynamos 17 4,9 p/st
85121099 Other 17 4,9 —
85122000 Other lighting or visual signalling equipment 17 4,9 —
85123000 Sound signalling equipment 14 5 —
85124000 Windscreen wipers, defrosters and demisters 15 5 —
85129000 Parts 15 5 —
8513 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading No 8512
85131000 Lamps 18 7,2 —
85139000 Parts 18 7,2 —
8514 Industrial or laboratory electric (including induction or dielectric) furnaces and ovens; other industrial or laboratory induction or dielectric heating equipment
851410 Resistance heated furnaces and ovens
85141010 Bakery and biscuit ovens 14 4,1 —
Other, of a weight
85141091 Not exceeding 50 kg 14 4,1 —
85141099 Exceeding 50 kg 14 4,1 —
851420 Induction or dielectric furnaces and ovens
85142010 Induction furnaces and ovens 14 4,1 —
Dielectric furnaces and ovens
85142091 Microwave ovens of a kind used for catering 14 4,1 —
85142099 Other 14 4,1 —
851430 Other furnaces and ovens
85143010 Infra-red radiation ovens 14 4,1 —
85143090 Other 14 4,1 —
85144000 Other induction or dielectric heating equipment 14 4,1 —
85149000 Parts 14 4,1 —
8515 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or sintered metal carbides
Brazing or soldering machines and apparatus
85151100 Soldering irons and guns 15 5,1 —
85151900 Other 15 5,1 —
Machines and apparatus for resistance welding of metal
85152100 Fully or partly automatic 15 5,1 —
851529 Other
85152910 For butt welding 15 5,1 —
85152990 Other 15 5,1 —
Machines and apparatus for arc (including plasma arc) welding of metals
85153100 Fully or partly automatic 15 5,1 —
851539 Other
For manual welding with coated electrodes, complete with welding or cutting devices, and consigned with
85153911 Generators or rotary converters 15 5,1 —
85153913 Transformers 15 5,1 —
85153919 Static converters, rectifiers or rectifying apparatus 15 5,1 —
85153990 Other 15 5,1 —
851580 Other machines and apparatus
85158010 For treating metals 15 5,1 —
85158090 Other 15 5,1 —
85159000 Parts 15 5,1 —
8516 Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and-soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No 8545
851610 Electric instantaneous or storage water heaters and immersion heaters
Water heaters
85161011 Instantaneous water heaters 20 5,3 p/st
85161019 Other 20 5,3 p/st
85161090 Immersion heaters 20 5,3 p/st
Electric space-heating apparatus and electric soil-heating apparatus
85162100 Storage heating radiators 21 5,6 p/st
851629 Other
85162910 Liquid-filled radiators 21 5,6 p/st
85162950 Convection heaters 21 5,6 p/st
Other
85162991 with built-in fan 21 5,6 p/st
85162999 Other 21 5,6 p/st
Electro-thermic hair-dressing or hand-drying apparatus
851631 Hair dryers
85163110 Drying hoods 19 6 p/st
85163190 Other 19 6 p/st
85163200 Other hair-dressing apparatus 19 6 —
85163300 Hand-drying apparatus 19 5,1 —
851640 Electric smoothing irons
85164010 Steam smoothing irons 20 6 p/st
85164090 Other 20 6 p/st
85165000 Microwave ovens 19  p/st
851660 Other ovens; cookers, cooking plates, boiling rings; grillers and roasters
85166010 Cookers (incorporating at least an oven and a hob) 19 5,1  p/st
Cooking plates, boiling rings and hobs
85166051 Hobs for building-in 19 5,1 p/st
85166059 Other 19 5,1 p/st
85166070 Grillers and roasters 19 5,1 p/st
85166080 Ovens for building-in 19 5,1 p/st
85166090 Other 19 5,1 p/st
Other electro-thermic appliances
85167100 Coffee or tea makers 19 5,1 p/st
85167200 Toasters 19 5,1 p/st
851679 Other
85167910 Plate warmers 19 5,1 p/st
85167990 Other 19 5,1 p/st
851680 Electric heating resistors
85168010 Assembled only with a simple insulated former and electrical connections, used for anti-icing or de-icing, for use in civil aircraft 18 Free —
85168090 Other 18 4,9 —
85169000 Parts 19 5,1 —
8517 Electrical apparatus for line telephony or line telegraphy, including such apparatus for carrier-current line systems
85171000 Telephone sets 15 7,5 p/st
85172000 Teleprinters 15 7,5 —
85173000 Telephonic or telegraphic switching apparatus 15 7,5 —
85174000 Other apparatus, for carrier-current line systems 16 4,6 —
Other apparatus
851781 Telephonic
85178110 Entry-phone systems 15 7,5 —
85178190 Other 15 7,5 —
85178200 Telegraphic 15 7,5 —
851790 Parts
85179010 Of apparatus of subheading 8517 40 00 16 4,6 —
Other
85179091 Of telephonic apparatus 15 7,5 —
85179099 Of telegraphic apparatus 15 7,5 —
8518 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones, earphones and combined microphone/speaker sets; audio-frequency electric amplifiers; electric sound amplifier sets
851810 Microphones and stands therefor
85181010 For use in civil aircraft 18 Free —
85181090 Other 18 4,9 —
Loudspeakers, whether or not mounted in their enclosures
851821 Single loudspeakers, mounted in their enclosures
85182110 For use in civil aircraft 18 Free —
85182190 Other 18 4,9 p/st
851822 Multiple loudspeakers, mounted in the same enclosure
85182210 For use in civil aircraft 18 Free —
85182290 Other 18 4,9 p/st
851829 Other
85182910 For use in civil aircraft 18 Free —
85182990 Other 18 4,9 p/st
851830 Headphones, earphones and combined microphone/speaker sets
85183010 For use in civil aircraft 18 Free —
85183090 Other 13 7 —
851840 Audio-frequency electric amplifiers
85184010 For use in civil aircraft 18 Free —
Other
85184030 Telephonic and measurement amplifiers 18 4,9 —
Other
85184091 With only one channel 18 4,9 p/st
85184099 Other 18  p/st
851850 Electric sound amplifier sets
85185010 For use in civil aircraft 18 Free —
85185090 Other 18 4,9 p/st
85189000 Parts 18 4,9 —
8519 Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device
85191000 Coin- or disc-operated record-players 19 9.5 p/st
Other record-players
85192100 Without loudspeaker 19 9,5 p/st
85192900 Other 19 9,5 p/st
Turntables (record-decks)
85193100 With automatic record-changing mechanism 19 9,5 p/st
85193900 Other 19 9,5 p/st
85194000 Transcribing machines 19 9,5 p/st
Other sound reproducing apparatus
851991 Cassette-type
85199110 With built-in amplifier, without built-in loudspeaker, capable of operating without an external source of power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm 19 Free p/st
Other
85199191 Of a kind used in motor vehicles 19 9,5 p/st
85199199 Other 19 9,5 p/st
851999 Other
85199910 With laser optical reading system 19  p/st
85199990 Other 19 9,5 p/st
8520 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
85201000 Dictating machines not capable of operating without an external source of power 16 7 p/st
85202000 Telephone answering machines 16 7 p/st
Other magnetic tape recorders incorporating sound reproducing apparatus
852031 Cassette-type
With built-in amplifier and one or more built-in loudspeakers
85203111 Capable of operating without an external source of power 16  p/st
85203119 Other 16  p/st
85203130 With built-in amplifier, without built-in loudspeaker, capable of operating without an external source of power and the dimensions of which do not exceed 170 mm x 100 mm x 45 mm 16  p/st
85203190 Other 16  p/st
852039 Other
85203910 Using magnetic tapes on reels, allowing sound recording or reproduction either at a single speed of 19 cm/s or at several speeds if those comprise only 19 cm/s and lower speeds 16 4 p/st
85203990 Other 16 7 p/st
852090 Other
85209010 For use in civil aircraft 19 Free p/st
85209090 Other 19 5,1 p/st
8521 Video recording or reproducing apparatus
852110 Magnetic tape-type
85211010 For use in civil aircraft 13 Free p/st
Other
Of a width not exceeding 1,3 cm and allowing recording or reproduction at a tape speed not exceeding 50 mm/s
85211031 Within the same housing a built-in television camera 14 14 p/st
85211039 Other 14 14 p/st
85211090 Other 13 8 p/st
85219000 Other 14 14 p/st
8522 Parts and accessories of apparatus of heading Nos 8519 to 8521
85221000 Pick-up cartridges 20 6,3 —
852290 Other
85229010 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus falling within subheading 8520 90, for use in civil aircraft 19 Free —
Other
85229030 Styli; diamonds, sapphires and other precious or semi-precious stones (natural, synthetic or reconstructed) for styli, whether or not mounted 13 3,8 —
Other
85229091 Electronic assemblies 19 5,8 —
85229099 Other 19 5,8 —
8523 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
Magnetic tapes
85231100 Of a width not exceeding 4 mm 17 4,9 —
85231200 Of a width exceeding 4 mm but not exceeding 6,5 mm 17 4,9 —
85231300 Of a width exceeding 6,5 mm 17 4,9 —
852320 Magnetic discs
85232010 Rigid 17 4,9 —
85232090 Other 17 4,9 —
85239000 Other 17 4,9 —
8524 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37
85241000 Gramophone records 17 4,9 —
Magnetic tapes
852421 Of a width not exceeding 4 mm
85242110 Bearing data or instructions (other than sound or vision recording) of a kind used in automatic data-processing machines Free 5,1 m
85242190 Other 19 5,1 m
852422 Of a width exceeding 4 mm but not exceeding 6,5 mm
85242210 Bearing data or instructions (other than sound or vision recordings) of a kind used in automatic data-processing machines Free 5,1 m
85242290 Other 19 5,1 m
852423 Of a width exceeding 6,5 mm
85242310 Bearing data or instructions (other than sound or vision recordings) of a kind used in automatic data-processing machines Free 5,1 m
85242390 Other 19 5,1 m
852490 Other
85249010 Compact discs 17 4,9 —
Other
85249091 Bearing data or instructions (other than sound or vision recordings) of a kind used in automatic data-processing machines Free 5,1 —
85249099 Other 19 5,1 —
8525 Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras
852510 Transmission apparatus
85251010 Radio-telegraphic or radio-telephonic apparatus, for use in civil aircraft 18 Free p/st
85251090 Other 18 4,9 p/st
852520 Transmission apparatus incorporating reception apparatus
85252010 Radio-telegraphic or radio-telephonic apparatus, for use in civil aircraft 20 Free p/st
85252090 Other 20 6,5 p/st
852530 Television cameras
85253010 With 3 or more camera tubes 17 4,9 p/st
Other
85253091 Incorporating in the same housing a video recording or reproducing apparatus 17 4,9 p/st
85253099 Other 17 4,9 p/st
8526 Radar apparatus, radio navigational aid apparatus and radio remote-control apparatus
852610 Radar apparatus
For use in civil aircraft
85261011 Radio altimeters 16 Free p/st
85261013 Metereological radars 16 Free p/st
85261019 Other 16 Free —
85261090 Other 16 6,2 —
Other
852691 Radio navigational aid apparatus
For use in civil aircraft
85269111 Radio navigational receivers 16 Free p/st
85269119 Other 16 Free —
85269190 Other 16 6,2 —
852692 Radio remote-control apparatus
85269210 For use in civil aircraft 16 Free —
85269290 Other 16 6,2 —
8527 Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
Radio-broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio-telephony or radio-telegraphy
852711 Combined with sound recording or reproducing apparatus
85271110 With laser optical reading system 22 14 p/st
85271190 Other 22 14 p/st
85271900 Other 22 Free p/st
Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radio-telephony or radio-telegraphy
852721 Combined with sound recording or reproducing apparatus
85272110 With laser optical reading system 22 14 p/st
85272190 Other 22 14 p/st
85272900 Other 22 14 p/st
Other radio-broadcast receivers, including apparatus capable of receiving also radio-telephony or radio-telegraphy
852731 Combined with sound recording or reproducing apparatus
85273110 With in the same housing one or more loudspeakers 22 14 p/st
Other
85273191 With laser optical reading system 22 14 p/st
85273199 Other 22 14 p/st
85273200 Not combined with sound recording or reproducing apparatus but combined with a clock 22 Free p/st
852739 Other
85273910 With in the same housing one or more loudspeakers 22 14 p/st
Other
85273991 Without built-in amplifier 22 14 p/st
85273999 With built-in amplifier 22 14 p/st
852790 Other apparatus
85279010 For radio-telephony or radio-telegraphy, for use in civil aircraft 22 Free p/st
Other
85279091 Portable receivers for calling or paging 22 12 p/st
85279099 Other 22 14 p/st
8528 Television receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatus
852810 Colour
Video recording or reproducing apparatus incorporating a video tuner
Using magnetic tape on reels or in cassettes
85281011 Of a width not exceeding 1,3 cm and allowing recording or reproduction at a tape speed not exceeding 50 mm/s 14 14 p/st
85281019 Other 13 8 p/st
85281030 Other 19 14 p/st
85281040 Television projection equipement 22 14 p/st
85281050 Apparatus incorporating a videophonic recorder or reproducer 22 14 p/st
85281060 Video monitors 22 14 p/st
Other
With integral tube, with a diagonal measurement of the screen
85281071 Not exceeding 42 cm 22 14 p/st
85281073 Exceeding 42 cm but not exceeding 52 cm 22 14 p/st
85281079 Exceeding 52 cm 22 14 p/st
Other
85281091 Video tuners 22 14 p/st
85281099 Other 22 14 p/st
852820 Black and white or other monochrome
With integral tube
85282010 Video monitors 22 14 p/st
Other, with a diagonal measurement of the screen
85282071 Not exceeding 42 cm 22 14 p/st
85282073 Exceeding 42 cm but not exceeding 52 cm 22 14 p/st
85282079 Exceeding 52 cm 22 14 p/st
85282090 Other 22 14 p/st
8529 Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528
852910 Aerials and aerial reflectors of all kinds; parts suitable for use therewith
85291010 For use in civil aircraft 22 Free —
Other
Aerials
85291020 Telescopic and whip-type aerials for portable apparatus or for apparatus for fitting in motor vehicles 22 7,2 —
Outside aerials for radio or television broadcast receivers
85291031 For reception via satellite 22 7,2 —
85291039 Other 22 7,2 —
85291040 Inside aerials for radio or television broadcast receivers, including built-in types 22 7,2 —
85291050 Other 22 7,2 —
85291070 Aerial filters and separators 22 7,2 —
85291090 Other 22 7,2 —
852990 Other
85299010 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus falling within subheadings 8526 10 11, 8526 10 13, 8526 10 19, 8526 91 11, 8526 91 19 and 8526 92 10, for use in civil aircraft 22 Free —
Other
Cabinets and cases
85299051 Of wood 16 4,6 —
85299059 Of other materials 20 5,3 —
85299099 Other 22 7,2 —
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 No 8608)
85301000 Equipment for railways or tramways 15 4,4 —
85308000 Other equipment 15 4,4 —
85309000 Parts 15 4,4 —
8531 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading No 8512 or 8530
853110 Burglar or fire alarms and similar apparatus
85311010 For use in civil aircraft 15 Free —
85311090 Other 15 4,4 —
853120 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED)
85312010 For use in civil aircraft 15 Free —
85312090 Other 15 4,4 —
853180 Other apparatus
85318010 For use in civil aircraft 15 Free —
85318090 Other 15 4,4 —
85319000 Parts 15 4,4 —
8532 Electrical capacitors, fixed, variable or adjustable (pre-set)
85321000 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) 17 4,9 —
Other fixed capacitors
85322100 Tantalum 17 7 —
85322200 Aluminium electrolytic 17 7 —
85322300 Ceramic dielectric, single layer 17 4,9 —
853224 Ceramic dielectric, multilayer
85322410 With connecting leads 17 4,9 —
85322490 Other 17 4,9 —
85322500 Dielectric of paper or plastics 17 4,9 —
85322900 Other 17 4,9 —
853230 Variable or adjustable (pre-set) capacitors
85323010 Variable capacitors 17 7 —
85323090 Other 17 7 —
85329000 Parts 17 6,1 —
8533 Electrical resistors (including rheostats and potentiometers), other than heating resistors
85331000 Fixed carbon resistors, composition or film types 16 5,3 —
Other fixed resistors
85332100 For a power handling capacity not exceeding 20 W 16 5,3 —
85332900 Other 16 5,3 —
Wirewound variable resistors, including rheostats and potentiometers
85333100 For a power handling capacity not exceeding 20 W 16 5,3 —
85333900 Other 16 5,3 —
853340 Other variable resistors, including rheostats and potentiometers
85334010 For a power handling capacity not exceeding 20 W 16 5,3 —
85334090 Other 16 5,3 —
85339000 Parts 16 5,3 —
853400 Printed circuits
Consisting only of conductor elements and contacts
85340011 Multiple circuits 15 6,2 —
85340019 Other 15 6,2 —
85340090 With other passive elements 15 6,2 —
8535 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1 000 V
85351000 Fuses 16 4,6 —
Automatic circuit breakers
85352100 For a voltage of less than 72,5 kV 16 4,6 —
85352900 Other 16 4,6 —
853530 Isolating switches and make-and-break switches
85353010 For a voltage of less than 72,5 kV 16 4,6 —
85353090 Other 16 4,6 —
85354000 Lightning arresters, voltage limiters and surge suppressors 16 4,6 —
85359000 Other 16 4,6 —
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1 000 V
85361000 Fuses 16 4,6 —
853620 Automatic circuit breakers
85362010 For a current not exceeding 63 A 16 4,6 —
85362090 For a current exceeding 63 A 16 4,6 —
853630 Other apparatus for protecting electrical circuits
85363010 For a current not exceeding 16 A 16 4,6 —
85363030 For a current exceeding 16 A but not exceeding 125 A 16 4,6 —
85363090 For a current exceeding 125 A 16 4,6 —
Relays
853641 For a voltage not exceeding 60 V
85364110 For a current not exceeding 2 A 16 4,6 —
85364190 For a current exceeding 2 A 16 4,6 —
85364900 Other 16 4,6 —
85365000 Other switches 16 4,6 —
Lamp-holders, plugs and sockets
853661 Lamp-holders
85366110 Edison lamp-holders 16 4,6 —
85366190 Other 16 4,6 —
85366900 Other 16 4,6 —
853690 Other apparatus
Connections and contact elements for wire and cables
85369011 For coaxial cables 16 4,6 —
85369019 Other 16 4,6 —
85369090 Other 16 4,6 —
8537 Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No 8517
853710 For a voltage not exceeding 1 000 V
85371010 Numerical control panels with built-in automatic data-processing machine 14 4,1 —
Other
85371091 Programmable memory controllers 14 4,1 —
85371099 Other 14 4,1 —
853720 For a voltage exceeding 1 000 V
85372010 Numerical control panels with built-in automatic data-processing machine 14 4,1 —
Other, for a voltage
85372091 Exceeding 1 000 V but not exceeding 72,5 kV 14 4,1 —
85372099 Exceeding 72,5 kV 14 4,1 —
8538 Parts suitable for use solely or principally with the apparatus of heading Nos 8535, 8536 or 8537
85381000 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading No 8537, not equipped with their apparatus 14 4,1 —
853890 Other
85389010 Electronic assemblies 16 4,6 —
85389090 Other 16 4,6 —
8539 Electric filament or discharge lamps, including sealed-beam lamp units and ultraviolet or infra-red lamps; arc-lamps
853910 Sealed-beam lamp units
85391010 For use in civil aircraft 15 Free p/st
85391090 Other 15 6 p/st
Other filament lamps, excluding ultraviolet or infra-red lamps
853921 Tungsten halogen
85392110 Of a kind used for projectors 15 6 p/st
85392130 Of a kind used for motor cycles or other motor vehicles 15 6 p/st
Other, for a voltage
85392191 Exceeding 100 V 15 6 p/st
85392199 Not exceeding 100 V 15 6 p/st
853922 Other, of a power not exceeding 200 W and for a voltage exceeding 100 V
85392210 Reflector lamps 15 6 p/st
85392290 Other 15 6 p/st
853929 Other
85392910 Of a kind used for projection 15 6 p/st
Of a kind used for motor cycles or other motor vehicles
85392931 For headlights 15 6 p/st
85392939 Other 15 6 p/st
Other, for a voltage
85392991 Exceeding 100 V 15 6 p/st
85392999 Not exceeding 100 V 15 6 p/st
Discharge lamps, other than ultraviolet lamps
853931 Fluorescent, hot cathode
85393110 With double-ended cap 18 4,9 p/st
85393190 Other 18 4,9 p/st
853939 Other
85393910 Dual lamps 18 4,9 p/st
Other
85393930 Mercury vapour lamps 18 4,9 p/st
Sodium lamps
85393951 With a U-shaped discharge tube 18 4,9 p/st
85393959 Other 18 4,9 p/st
85393990 Other 18 4,9 p/st
853940 Ultraviolet or infra-red lamps; arc lamps
85394010 Ultraviolet lamps 18 4,9 p/st
85394030 Infra-red lamps 18 4,9 p/st
85394090 Arc lamps 18 4,9 p/st
853990 Parts
85399010 Lamp bases 15 5,1 —
85399090 Other 15 5,1 —
8540 Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes)
Cathode-ray television picture tubes, including video monitor cathode-ray tubes
854011 Colour
85401110 With a diagonal measurement of the screen not exceeding 42 cm 19 15 p/st
85401130 With a diagonal measurement of the screen exceeding 42 cm but not exceeding 52 cm 19 15 p/st
85401190 With a diagonal measurement of the screen exceeding 52 cm 19 15 p/st
854012 Black and white or other monochrome
85401210 With a diagonal measurement of the screen not exceeding 42 cm 19 15 p/st
85401230 With a diagonal measurement of the screen exceeding 42 cm but not exceeding 52 cm 19 15 p/st
85401290 With a diagonal measurement of the screen exceeding 52 cm 19 15 p/st
854020 Television camera tubes; image converters and intensifiers; other photo-cathode tubes
85402010 Television camera tubes 17 4,9 p/st
85402030 Image converters or intensifiers 17 4,9 p/st
85402090 Other photo-cathode tubes 17 4,9 p/st
85403000 Other cathode-ray tubes 19 5,1 p/st
Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding grid-controlled tubes
85404100 Magnetrons 19 5,1 p/st
85404200 Klystrons 19 5,1 p/st
85404900 Other 19 5,1 p/st
Other valves and tubes
85408100 Receiver or amplifier valves and tubes 19 5,1 p/st
854089 Other
Display tubes
85408911 Vacuum 19 5,1 p/st
85408919 Other 19 5,1 p/st
85408990 Other 19 5,1 p/st
Parts
85409100 Of cathode-ray tubes 15 5,8 —
85409900 Other 15 5,8 —
8541 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals
854110 Diodes, other than photosensitive or light emitting diodes
85411010 Wafers not yet cut into chips 21 9 —
Other
85411091 Power rectifier diodes 21 14 —
85411099 Other 21 14 —
Transistors, other than photosensitive transistors
854121 With a dissipation rate of less than 1 W
85412110 Wafers not yet cut into chips 21 9 —
85412190 Other 21 14 —
854129 Other
85412910 Wafers not yet cut into chips 21 9 —
85412990 Other 21 14 —
854130 Thyristors, diacs and triacs, other than photosensitive devices
85413010 Wafers not yet cut into chips 21 9 —
85413090 Other 21 14 —
854140 Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes
85414010 Light emitting diodes 21 14 —
Other
85414091 Solar cells whether or not assembled in modules or made up into panels 16 4,6 —
85414093 Photodiodes, phototransistors, photothyristors or photocouples 16 4,6 —
85414099 Other 16 4,6 —
854150 Other semiconductor devices
85415010 Wafers not yet cut into chips 21 9 —
85415090 Other 21 14 —
85416000 Mounted piezo-electric crystals 20 8 —
85419000 Parts 15 5,8 —
8542 Electronic integrated circuits and microassemblies
Monolithic integrated circuits
854211 Digital
85421110 Wafers not yet cut into chips 21 9 —
Other
85421130 Chips 21 14 —
Other
85421171 Memories 21 14 —
85421175 Microprocessors and single-chip microcomputers 21 14 —
85421191 Logic circuits, control circuits and interface circuits 21 14 —
85421199 Other 21 14 —
854219 Other
85421910 Wafers not yet cut into chips 21 9 —
Other
85421920 Chips 21 14 —
Other
85421930 Amplifiers 21 14 —
85421950 Voltage and current regulators 21 14 —
85421970 Interface circuits 21 14 —
85421990 Other 21 14 —
85422000 Hybrid integrated circuits 21 14 —
85428000 Other 21 14 —
85429000 Parts 15 5,8 —
8543 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this chapter
85431000 Particle accelerators 13 7 —
85432000 Signal generators 13 7 —
85433000 Machines and apparatus for electroplating, electrolysis or electrophoresis 13 7 —
854380 Other machines and apparatus
85438010 Flight recorders, for use in civil aircraft 13 Free —
85438090 Other 13 7 —
854390 Parts
85439010 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders, for use in civil aircraft 13 Free —
85439090 Other 13 7 —
8544 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
Winding wire
854411 Of copper
85441110 Lacquered or enamelled 17 6,5 —
85441190 Other 17 6,5 —
854419 Other
85441910 Lacquered or enamelled 17 6,5 —
85441990 Other 17 6,5 —
854420 Coaxial cable and other coaxial electric conductors
85442010 Ready for connectors to be fitted or already provided with connectors 17 6,5 —
Other
85442091 For high frequency 17 6,5 —
85442099 Other 17 6,5 —
854430 Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships
85443010 For use in civil aircraft 17 Free —
85443090 Other 17 6,5 —
Other electric conductors, for a voltage not exceeding 80 V
85444100 Fitted with connectors 17 6,5 —
854449 Other
85444910 Insulated with plastic material 17 6,5 —
85444990 Insulated with other materials 17 6,5 —
Other electric conductors, for a voltage exceeding 80 V but not exceeding 1 000 V
85445100 Fitted with connectors 17 6,5 —
854459 Other
85445910 With individual conductor wires of a diameter exceeding 0,51 mm 17 6,5 —
Other
85445991 Insulated with rubber or other elastomers, including cross-linked materials 17 6,5 —
85445993 Insulated with other plastic material 17 6,5 —
85445999 Insulated with other materials 17 6,5 —
854460 Other electric conductors, for a voltage exceeding 1 000 V
With copper conductors
85446011 Insulated with rubber or other elastomers, including cross-linked materials 17 6,5 —
85446013 Insulated with other plastic material 17 6,5 —
85446019 Insulated with other materials 17 6,5 —
With other conductors
85446091 Insulated with rubber or other elastomers, including cross-linked materials 17 6,5 —
85446093 Insulated with other plastic material 17 6,5 —
85446099 Insulated with other materials 17 6,5 —
85447000 Optical fibre cables 17 8 —
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
85451100 Of a kind used for furnaces 12 5,3 —
854519 Other
85451910 Electrodes for electrolysis installations 9 5,8 —
85451990 Other 12 5,3 —
85452000 Brushes 12 5,3 —
854590 Other
85459010 Heating resistors 14 4,1 —
85459090 Other 12 5,3 —
8546 Electrical insulators of any material
85461000 Of glass 19 6,2 —
854620 Of ceramics
85462010 With no metal parts 19 10 —
With metal parts
85462091 For overhead power transmission or traction lines 19 10 —
85462099 Other 19 10 —
854690 Other
85469010 Of plastics 19 7,7 —
85469090 Other 19 6,2 —
8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
854710 Insulating fittings of ceramics
85471010 Containing 80 % or more by weight of metallic oxides 17 10 —
85471090 Other 17 10 —
85472000 Insulating fittings of plastics 19 7,5 —
85479000 Other 16 6,2 —
85480000 Electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter 14 4,1 —
SECTION XVII 1. This section does not cover articles of heading No 9501, 9503 or 9508, or bobsleighs, toboggans or the like of heading No 9506.
 2. 

((a)) joints, washers and the like of any material (classified according to their constituent material or in heading No 8484) or other articles of vulcanized rubber other than hard rubber (heading No 4016);
((b)) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
((c)) articles of Chapter 82 (tools);
((d)) articles of heading No 8306;
((e)) machines or apparatus of heading Nos 8401 to 8479, or parts thereof; articles of heading No 8481 or 8482 or, provided they constitute integral parts of engines or motors, articles of heading No 8483;
((f)) electrical machinery or equipment (Chapter 85);
((g)) articles of Chapter 90;
((h)) articles of Chapter 91;
((ij)) arms (Chapter 93);
((k)) lamps or lighting fittings of heading No 9405;
((l)) brushes of a kind used as parts of vehicles (heading No 9603).
 3. References in Chapters 86 to 88 to ‘parts’ or ‘accessories’ do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those chapters. A part or accessory which answers to a description in two or more of the headings of those chapters is to be classified within that heading which corresponds to the principal use of that part or accessory.
 4. 
Amphibious motor vehicles are classified as motor vehicles.
 5. 

((a)) in Chapter 86 if designed to travel on a guide-track (hovertrains);
((b)) in Chapter 87 if designed to travel over land or over both land and water;
((c)) in Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice.

Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions.

Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.
 1. Subject to the provisions of additional note 3 to Chapter 89, tools and articles necessary for the maintenance or repair of vehicles, aircraft or vessels are to be classified with those vehicles, aircraft or vessels if presented with them. Other accessories imported with vehicles, aircraft or vessels are also to be classified therewith if they form part of the normal equipment of the vehicles, aircraft or vessels and are normally sold with them.
 2. The provisions of general rule 2 (a) are also applicable, at the request of the declarant and subject to conditions stipulated by the competent authorities, to goods falling within heading Nos 8608, 8805, 8905 and 8907 imported in split consignments.

CHAPTER 86 1. 

((a)) railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading No 4406 or 6810);
((b)) railway or tramway track construction material of iron or steel of heading No 7302; or
((c)) electrical signalling, safety or traffic control equipment of heading No 8530.
 2. 

((a)) axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels;
((b)) frames, underframes, bogies and bissel-bogies;
((c)) axle boxes; brake gear;
((d)) buffers for rolling-stock; hooks and other coupling gear and corridor connections;
((e)) coachwork.
 3. 

((a)) assembled track, turntables, platform buffers, loading gauges;
((b)) semaphores, mechanical signal discs, level-crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8601 Rail locomotives powered from an external source of electricity or by electric accumulators
86011000 Powered from an external source of electricity 14 4,9 p/st
86012000 Powered by electric accumulators 14 4,9 p/st
8602 Other rail locomotives; locomotive tenders
86021000 Diesel-electric locomotives 13 3,8 —
86029000 Other 13 3,8 —
8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading No 8604
86031000 Powered from an external source of electricity 14 4,9 p/st
86039000 Other 13 4,6 p/st
86040000 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track-liners, testing coaches and track inspection vehicles) 13 3,8 p/st
86050000 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading No 8604). 13 5 p/st
8606 Railway or tramway goods vans and wagons, not self-propelled
86061000 Tank wagons and the like 14 5 p/st
86062000 Insulated or refrigerated vans and wagons, other than those of subheading 8606 10 14 5 p/st
86063000 Self-discharging vans and wagons, other than those of subheading 8606 10 or 8606 20 14 5 p/st
Other
860691 Covered and closed
86069110 Specially designed for the transport of highly radioactive materials (Euratom) 10 3,8 p/st
86069190 Other 14 5 p/st
86069200 Open, with non-removable sides of a height exceeding 60 cm 14 5 p/st
86069900 Other 14 5 p/st
8607 Parts of railway or tramway locomotives or rolling-stock
Bogies, bissel-bogies, axles and wheels, and parts thereof
86071100 Driving bogies and bissel-bogies 13 3,8 —
86071200 Other bogies and bissel-bogies 13 3,8 —
860719 Other, including parts
Axles, assembled or not; wheels and parts thereof
86071911 Of closed-die forged steel 15 6 —
86071919 Other 15 6 —
86071990 Parts of bogies, bissel-bogies and the like 13 3,8 —
Brakes and parts thereof
86072100 Air brakes and parts thereof 11 4,5 —
86072900 Other 11 4,5 —
860730 Hooks and other coupling devices, buffers, and parts thereof
86073010 Of closed-die forged steel 14 4,1 —
86073090 Other 14 4,1 —
Other
860791 Of locomotives
86079110 Axle-boxes and parts thereof 15 7,5 —
86079190 Other 14 4,1 —
860799 Other
86079910 Axle-boxes and parts thereof 15 7,5 —
86079930 Bodies and parts thereof 14 4,1 —
86079950 Chassis and parts thereof 14 4,1 —
86079990 Other 14 4,1 —
860800 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
86080010 Equipment for railways or tramways 14 4,4 —
86080030 Other equipment 14 4,4 —
86080090 Parts 14 4,4 —
860900 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport
86090010 Containers with an anti-radiation lead covering, for the transport of radioactive materials (Euratom) 10 3,8 p/st
86090090 Other 15 4,4 p/st
CHAPTER 87 1. This chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
 2. For the purposes of this chapter, ‘tractors’ means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods.
 3. Motor chassis fitted with cabs fall within heading Nos 8702 to 8704, and not within heading No 8706.
 4. Heading No 8712 includes all children's bicycles. Other children's cycles fall within heading No 9501.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8701 Tractors (other than tractors of heading No 8709)
870110 Pedestrian-controlled tractors
87011010 Of a power not exceeding 4 kW 12 4,4 p/st
87011090 Of a power exceeding 4 kW 12 4,4 p/st
870120 Road tractors for semi-trailers
87012010 New 20 20 p/st
87012090 Used 20 20 p/st
87013000 Track-laying tractors 20 11 p/st
870190 Other
Agricultural tractors (excluding pedestrian-controlled tractors) and forestry tractors, wheeled
New, of an engine power
87019011 Not exceeding 18 kW 20 8,5 p/st
87019015 Exceeding 18 kW but not exceeding 25 kW 20 8,5 p/st
87019021 Exceeding 25 kW but not exceeding 37 kW 20 8,5 p/st
87019025 Exceeding 37 kW but not exceeding 59 kW 20 8,5 p/st
87019031 Exceeding 59 kW but not exceeding 75 kW 20 8,5 p/st
87019035 Exceeding 75 kW but not exceeding 90 kW 20 8,5 p/st
87019039 Exceeding 90 kW 20 8,5 p/st
87019050 Used 20 8,5 p/st
87019090 Other 20 11 p/st
8702 Motor vehicles for the transport of ten or more persons, including the driver
870210 With compression-ignition internal combustion piston engine (diesel or semi-diesel)
Of a cylinder capacity exceeding 2 500 cm3
87021011 New 29 20 p/st
87021019 Used 29 20 p/st
Of a cylinder capacity not exceeding 2 500 cm3
87021091 New 29 11 p/st
87021099 Used 29 11 p/st
870290 Other
With spark-ignition internal combustion piston engine
Of a cylinder capacity exceeding 2 800 cm3
87029011 New 29 20 p/st
87029019 Used 29 20 p/st
Of a cylinder capacity not exceeding 2 800 cm3
87029031 New 29 11 p/st
87029039 Used 29 11 p/st
87029090 With other engines 25 12,5 p/st
8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No 8702), including station wagons and racing cars
870310 Vehicles specially designed for travelling on snow; golf cars and similar vehicles
87031010 With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine 29 10 p/st
87031090 With other engines 25 12,5 p/st
Other vehicles, with spark-ignition internal combustion reciprocating piston engine
870321 Of a cylinder capacity not exceeding 1 000 cm3
87032110 New 29 10 p/st
87032190 Used 29 10 p/st
870322 Of a cylinder capacity exceeding 1 000 cm3 but not exceeding 1 500 cm3
87032210 New 29 10 p/st
87032290 Used 29 10 p/st
870323 Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 3 000 cm3
87032310 New 29 10 p/st
87032390 Used 29 10 p/st
870324 Of a cylinder capacity exceeding 3 000 cm3
87032410 New 29 10 p/st
87032490 Used 29 10 p/st
Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
870331 Of a cylinder capacity not exceeding 1 500 cm3
87033110 New 29 10 p/st
87033190 Used 29 10 p/st
870332 Of a cylinder capacity exceeding 1 500 cm3 but not exceeding 2 500 cm3
87033210 New 29 10 p/st
87033290 Used 29 10 p/st
870333 Of a cylinder capacity exceeding 2 500 cm3
87033310 New 29 10 p/st
87033390 Used 29 10 p/st
870390 Other
87039010 With electric motors 25 12,5 p/st
87039090 Other 29 10 p/st
8704 Motor vehicles for the transport of goods
870410 Dumpers designed for off-highway use
With compression-ignition internal combustion piston engine (diesel or semi-diesel), or with spark-ignition internal combustion piston engine
87041011 With compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity exceeding 2 500 cm3, or with spark-ignition internal combustion piston engine of a cylinder capacity exceeding 2 800 cm3 28 17 p/st
87041019 Other 22 6 p/st
87041090 Other 25 10 p/st
Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel)
870421 Of a gross vehicle weight not exceeding 5 tonnes
87042110 Specially designed for the transport of highly radioactive materials (Euratom) 10 5,3 p/st
Other
With engines of a cylinder capacity exceeding 2 500 cm3
87042131 New 28 22 p/st
87042139 Used 28 22 p/st
With engines of a cylinder capacity not exceeding 2 500 cm3
87042191 New 28 11 p/st
87042199 Used 28 11 p/st
870422 Of a gross vehicle weight exceeding 5 tonnes but not exceeding 20 tonnes
87042210 Specially designed for the transport of highly radioactive materials (Euratom) 10 5,3 p/st
Other
87042291 New 28 22 p/st
87042299 Used 28 22 p/st
870423 Of a gross vehicle weight exceeding 20 tonnes
87042310 Specially designed for the transport of highly radioactive materials (Euratom) 10 5,3 p/st
Other
87042391 New 28 22 p/st
87042399 Used 28 22 p/st
Other, with spark-ignition internal combustion piston engine
870431 Of a gross vehicle weight not exceeding 5 tonnes
87043110 Specially designed for the transport of highly radioactive materials (Euratom) 10 5,3 p/st
Other
With engines of a cylinder capacity exceeding 2 800 cm3
87043131 New 28 22 p/st
87043139 Used 28 22 p/st
With engines of a cylinder capacity not exceeding 2 800 cm3
87043191 New 28 11 p/st
87043199 Used 28 11 p/st
870432 Of a gross vehicle weight exceeding 5 tonnes
87043210 Specially designed for the transport of highly radioactive materials (Euratom) 10 5,3 p/st
Other
87043291 New 28 22 p/st
87043299 Used 28 22 p/st
87049000 Other 25 10 p/st
8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire-fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
87051000 Crane lorries 25 6,2 p/st
87052000 Mobile drilling derricks 25 6,2 p/st
87053000 Fire-fighting vehicles 25 6,2 p/st
87054000 Concrete-mixer lorries 25 6,2 p/st
870590 Other
87059010 Breakdown lorries 25 6,2 p/st
87059030 Concrete-pumping vehicles 25 6,2 p/st
87059090 Other 25 6,2 p/st
870600 Chassis fitted with engines, for the motor vehicles of heading Nos 8701 to 8705
Chassis for tractors falling within heading No 8701; chassis for motor vehicles falling within heading No 8702, 8703 or 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity exceeding 2 800 cm3
87060011 For vehicles of heading No 8702 or 8704 29 20 p/st
87060019 Other 29 9,3 p/st
Other
87060091 For vehicles of heading No 8703 29 6,5 p/st
87060099 Other 29 11 p/st
8707 Bodies (including cabs), for the motor vehicles of heading Nos 8701 to 8705
870710 For the vehicles of heading No 8703
87071010 For industrial assembly purposes 24 6,9 p/st
87071090 Other 24 8,9 p/st
870790 Other
87079010 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 800 cm3 or with spark-ignition internal piston engine of a cylinder capacity not exceeding 2 500 cm3;Special purpose motor vehicles of heading No 8705 24 6,9 p/st
87079090 Other 24 8,9 p/st
8708 Parts and accessories of the motor vehicles of heading Nos 8701 to 8705
870810 Bumpers and parts thereof
87081010 For the industrial assembly of:Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
87081090 Other 19 6,9 —
Other parts and accessories of bodies (including cabs)
870821 Safety seat belts
87082110 For the industrial assembly of:Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading No 8705 19 4,9 p/st
87082190 Other 19 6,9 p/st
870829 Other
87082910 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading No 8705 19 4,9 —
87082990 Other 19 6,9 —
Brakes and servo-brakes and parts thereof
870831 Mounted brake linings
87083110 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading No 8705 19 4,9 —
Other
87083191 For disc brakes 19 6,9 —
87083199 Other 19 6,9 —
870839 Other
87083910 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading No 8705 19 4,9 —
87083990 Other 19 6,9 —
870840 Gear boxes
87084010 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
87084090 Other 19 6,9 —
870850 Drive-axles with differential, whether or not provided with other transmission components
87085010 For the industrial assembly of:Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
87085090 Other 19 6,9 —
870860 Non-driving axles and parts thereof
87086010 For the industrial assembly of:Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
Other
87086091 Of closed-die forged steel 19 6,9 —
87086099 Other 19 6,9 —
870870 Road wheels and parts and accessories thereof
87087010 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), with a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine with a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
Other
87087050 Wheels of aluminium; parts and accessories of wheels, of aluminium 19 6,9 —
87087091 Wheel centres in star form, cast in one piece, of iron or steel 19 4,9 —
87087099 Other 19 6,9 —
870880 Suspension shock-absorbers
87088010 For the industrial assembly of:Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
87088090 Other 19 6,9 —
Other parts and accessories
870891 Radiators
87089110 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading No 8705 19 4,9 —
87089190 Other 19 6,9 —
870892 Silencers and exhaust pipes
87089210 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading No 8705 19 4,9 —
87089290 Other 19 6,9 —
870893 Clutches and parts thereof
87089310 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
87089390 Other 19 6,9 —
870894 Steering wheels, steering columns and steering boxes
87089410 For the industrial assembly of:Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
87089490 Other 19 6,9 —
870899 Other
87089910 For the industrial assembly of:Pedestrian-controlled tractors falling within subheading 8701 10;Vehicles of heading No 8703;Vehicles of heading No 8704 with either a compression-ignition internal combustion engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion engine of a cylinder capacity not exceeding 2 800 cm3;Vehicles of heading No 8705 19 4,9 —
Other
87089991 Of closed-die forged steel 19 6,9 —
87089999 Other 19 6,9 —
8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
Vehicles
870911 Electrical
87091110 Specially designed for the transport of highly radioactive materials (Euratom) 10 3,8 p/st
87091190 Other 22 6 p/st
870919 Other
87091910 Specially designed for the transport of highly radioactive materials (Euratom) 10 3,8 p/st
87091990 Other 22 6 p/st
87099000 Parts 20 5,3 —
87100000 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles 10 3,8 —
8711 Motor cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
87111000 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cm3 26 9 p/st
871120 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cm3 but not exceeding 250 cm3
87112010 Scooters 26 9 p/st
Other, of a cylinder capacity
87112091 Exceeding 50 cm3 but not exceeding 80 cm3 26 9 p/st
87112099 Exceeding 80 cm3 but not exceeding 250 cm3 26 9 p/st
87113000 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cm3 but not exceeding 500 cm3 26 9 p/st
87114000 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cm3 but not exceeding 800 cm3 26 9 p/st
87115000 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cm3 26 9 p/st
87119000 Other 26 9 p/st
871200 Bicycles and other cycles (including delivery tricycles), not motorized
87120010 Without ball bearings 21 17 p/st
87120090 Other 21 17 p/st
8713 Invalid carriages, whether or not motorized or otherwise mechanically propelled
87131000 Not mechanically propelled 18 4,9 —
87139000 Other 18 4,9 —
8714 Parts and accessories of vehicles of heading Nos 8711 to 8713
Of motorcycles (including mopeds)
87141100 Saddles 24 6 p/st
87141900 Other 24 6 —
87142000 Of invalid carriages 20 8 —
Other
871491 Frames and forks, and parts thereof
87149110 Frames 20 8 p/st
87149130 Front forks 20 8 p/st
87149190 Parts 20 8 —
871492 Wheel rims and spokes
87149210 Rims 20 8 p/st
87149290 Spokes 20 8 —
871493 Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels
87149310 Hubs without free-wheel or braking device 20 8 p/st
87149390 Free-wheel sprocket-wheels 20 8 —
871494 Brakes, including coaster braking hubs and hub brakes, and parts thereof
87149410 Coaster braking hubs and hub brakes 20 8 p/st
87149430 Other brakes 20 8 —
87149490 Parts 20 8 —
87149500 Saddles 20 8 —
871496 Pedals and crank-gear, and parts thereof
87149610 Pedals 20 8 pa
87149630 Crank-gear 20 8 —
87149690 Parts 20 8 —
871499 Other
87149910 Handlebars 20 8 p/st
87149930 Luggage carriers 20 8 p/st
87149950 Derailleur gears 20 8 —
87149990 Other; parts 20 8 —
871500 Baby carriages and parts thereof
87150010 Baby carriages 18 4,9 p/st
87150090 Parts 18 4,9 —
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
871610 Trailers and semi-trailers of the caravan type, for housing or camping
87161010 Trailer tents 20 5,3 p/st
Other, of a weight
87161091 Not exceeding 750 kg 20 5,3 p/st
87161093 Exceeding 750 kg but not exceeding 3 500 kg 20 5,3 p/st
87161099 Exceeding 3 500 kg 20 5,3 p/st
871620 Self-loading or self-unloading trailers and semi-trailers for agricultural purposes
87162010 Manure spreaders 20 5,3 p/st
87162090 Other 20 5,3 p/st
Other trailers and semi-trailers for the transport of goods
87163100 Tanker trailers and tanker semi-trailers 20 5,3 p/st
871639 Other
87163910 Specially designed for the transport of highly radioactive materials (Euratom) 10 5,3 p/st
87163990 Other 20 5,3 p/st
87164000 Other trailers and semi-trailers 20 5,3 —
87168000 Other vehicles 14 4,1 —
87169000 Parts 15 4,4 —
CHAPTER 88 1. For the purpose of heading No 8802, the expression ‘unladen weight’ shall mean the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment except permanently fitted items of equipment.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8801 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft
880110 Gliders and hang gliders
88011010 For civil use 18 Free p/st
88011090 Other 18 7 p/st
880190 Other
88019010 For civil use 18 Free —
Other
88019091 Balloons and dirigibles 18 9 —
88019099 Other 18 4,9 p/st
8802 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and spacecraft launch vehicles
Helicopters
880211 Of an unladen weight not exceeding 2 000 kg
88021110 Civil helicopters 12 Free p/st
88021190 Other 15 15 p/st
880212 Of an unladen weight exceeding 2 000 kg
88021210 Civil helicopters 12 Free p/st
88021290 Other 12 5 p/st
880220 Aeroplanes and other aircraft, of an unladen weight not exceeding 2 000 kg
88022010 Civil aircraft 12 Free p/st
88022090 Other 15 12 p/st
880230 Aeroplanes and other aircraft, of an unladen weight exceeding 2 000 kg but not exceeding 15 000 kg
88023010 Civil aircraft 12 Free p/st
88023090 Other 14 5,5 p/st
880240 Aeroplanes and other aircraft, of an unladen weight exceeding 15 000 kg
88024010 Civil aircraft 12 Free p/st
88024090 Other 12 5 p/st
88025000 Spacecraft (including satellites) and spacecraft launch vehicles 12 6,4 —
8803 Parts of goods of heading No 8801 or 8802
880310 Propellers and rotors and parts thereof
88031010 For use in civil aircraft 12 Free —
88031090 Other 12 5 —
880320 Under-carriages and parts thereof
88032010 For use in civil aircraft 12 Free —
88032090 Other 12 5 —
880330 Other parts of aeroplanes or helicopters
88033010 For use in civil aircraft 12 Free —
88033090 Other 12 5 —
880390 Other
88039010 Of kites 12 3,8 —
Other
88039091 For use in civil aircraft and gliders 12 Free —
88039099 Other 12 5 —
88040000 Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto 15 5,8 —
8805 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
880510 Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof
88051010 Aircraft launching gear and parts thereof 17 5,6 —
88051090 Other 15 4,4 —
880520 Ground flying trainers and parts thereof
88052010 For civil use 13 Free —
88052090 Other 13 3,8 —
CHAPTER 89 1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified within heading No 8906 if it does not have the essential character of a vessel of a particular kind.
 1. Subheadings 8901 10 10, 8901 20 10, 8901 30 10, 8901 90 10, 8902 00 11, 8902 00 19, 8903 91 10, 8903 92 10, 8904 00 91 and 8906 00 91 are to be taken to apply only to vessels, designed as sea-going, having a hull of an overall length (excluding any projecting parts) of not less than 12 m. However, fishing boats and lifeboats, designed as sea-going, shall be considered as sea-going vessels regardless of their length.
 2. Subheadings 8905 10 10 and 8905 90 10 are to be taken to apply only to vessels, floating docks and floating or submersible drilling or production platforms, designed as sea-going.
 3. 

— spare parts (such as propellers), whether or not in a new condition,
— movable articles (furniture, kitchen equipment, tableware, etc.) showing clear evidence of use.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods
890110 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
89011010 Sea-going Free Free BRT
89011090 Other 8 2,5 p/st
890120 Tankers
89012010 Sea-going Free Free BRT
89012090 Other 8 2,5 Ct/l
890130 Refrigerated vessels, other than those of subheading 8901 20
89013010 Sea-going Free Free BRT
89013090 Other 8 2,5 Ct/l
890190 Other vessels for the transport of goods and other vessels for the transport of both persons and goods
89019010 Sea-going Free Free BRT
Other
89019091 Not mechanically propelled 8 2,5 Ct/l
89019099 Mechanically propelled 8 2,5 Ct/l
890200 Fishing vessels; factory ships and other vessels for processing or preserving fishery products
Sea-going
89020011 Of a gross tonnage exceeding 250 tons (BRT) Free Free BRT
89020019 Of a gross tonnage not exceeding 250 tons (BRT) Free Free p/st
89020090 Other 8 2,5 p/st
8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes
890310 Inflatable
Of a weight not exceeding 100 kg each
89031011 Of a weight not exceeding 20 kg each or of a length not exceeding 2,5 m 13 3,8 p/st
89031019 Other 13 3,8 p/st
89031090 Other 8 25 p/st
Other
890391 Sailboats, with or without auxiliary motor
89039110 Sea-going Free Free p/st
Other
89039191 Of a weight not exceeding 100 kg each 13 3,8 p/st
Other
89039193 Of a length not exceeding 7,5 m 8 2,5 p/st
89039199 Of a length exceeding 7,5 m 8 2,5 p/st
890392 Motorboats, other than outboard motorboats
89039210 Sea-going Free Free p/st
Other
89039291 Of a length not exceeding 7,5 m 8 2,5 p/st
89039299 Of a length exceeding 7,5 m 8 2,5 p/st
890399 Other
89039910 Of a weight not exceeding 100 kg each 13 3,8 p/st
Other
89039991 Of a length not exceeding 7,5 m 8 2,5 p/st
89039999 Of a length exceeding 7,5 m 8 2,5 p/st
890400 Tugs and pusher craft
89040010 Tugs Free Free —
Pusher craft
89040091 Sea-going Free Free —
89040099 Other 8 2,5 —
8905 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms
890510 Dredgers
89051010 Sea-going Free Free p/st
89051090 Other 8 3,2 p/st
89052000 Floating or submersible drilling or production platforms Free Free p/st
890590 Other
89059010 Sea-going Free Free p/st
89059090 Other 8 3,2 p/st
890600 Other vessels, including warships and lifeboats other than rowing boats
89060010 Warships Free Free —
Other
89060091 Sea-going Free Free p/st
Other
89060093 Of a weight not exceeding 100 kg each 13 3,8 p/st
89060099 Other 8 2,5 p/st
8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons)
89071000 Inflatable rafts 10 4,9 —
89079000 Other 10 4,9 —
89080000 Vessels and other floating structures for breaking up Free Free —
SECTION XVIII
CHAPTER 90 1. 

((a)) articles of a kind used in machines, appliances or for other technical uses, of vulcanized rubber other than hard rubber (heading No 4016), of leather or of composition leather (heading No 4204) or of textile material (heading No 5911);
((b)) refractory goods of heading No 6903; ceramic wares for laboratory, chemical or other technical uses, of heading No 6909;
((c)) glass mirrors, not optically worked, of heading No 7009, or mirrors of base metal or of precious metal, not being optical elements (heading No 8306 or Chapter 71);
((d)) goods of heading No 7007, 7008, 7011, 7014, 7015 or 7017;
((e)) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);
((f)) pumps incorporating measuring devices, of heading No 8413; weight-operated counting and checking machinery, or separately presented weights for balances (heading No 8423); lifting or handling machinery (heading Nos 8425 to 8428); paper or paperboard cutting machines of all kinds (heading No 8441); fittings for adjusting work or tools on machine-tools, of heading No 8466, including fittings with optical devices for reading the scale (for example, ‘optical’ dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading No 8470); valves and other appliances (heading No 8481);
((g)) searchlights or spotlights of a kind used for cycles or motor vehicles (heading No 8512); portable electric lamps of heading No 8513; cinematographic sound recording, reproducing or re-recording apparatus (heading No 8519 or 8520); sound-heads (heading No 8522); radar apparatus, radio navigational aid apparatus or radio remote-control apparatus (heading No 8526); sealed beam lamp units of heading No 8539; optical fibre cables of heading No 8544;
((h)) searchlights or spotlights of heading No 9405;
((ij)) articles of Chapter 95;
((k)) capacity measures, which are to be classified according to their constituent material; or
((l)) spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading No 3923 or Section XV).
 2. 

((a)) Parts and accessories which are goods included within any of the headings of this chapter or of Chapter 84, 85 or 91 (other than heading No 8485, 8548 or 9033) are in all cases to be classified within their respective headings.
((b)) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading No 9010, 9013 or 9031) are to be classified with the machines, instruments or apparatus of that kind.
((c)) All other parts and accessories are to be classified within heading No 9033.
 3. The provisions of note 4 to Section XVI apply also to this chapter.
 4. Heading No 9005 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this chapter or Section XVI; such telescopic sights and telescopes are to be classified within heading No 9013.
 5. Measuring or checking optical instruments, appliances or machines which, but for this note, could be classified both within heading No 9013 and within heading No 9031 are to be classified within heading No 9031.
 6. 

((a)) instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and
((b)) automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled.
 1. The expression ‘electronic instruments and apparatus’ in subheadings 9015 10 10, 9015 20 10, 9015 30 10, 9015 40 10, 9015 80 11, 9015 80 19, 9024 10 10, 9024 80 10, 9025 19 91, 9025 80 91, 9026 10 51, 9026 10 59, 9026 20 30, 9026 80 91, 9027 10 10, 9027 80 11, 9027 80 19, 9030 39 30, 9030 89 91, 9031 80 31, 9031 80 39 and 9032 10 30 means instruments and apparatus which incorporate one or more articles of heading No 8540 or 8541 but for the purposes of the foregoing, no account shall be taken of articles of heading No 8540 or 8541 which have solely the function of rectifying current or which are included in the power pack of instruments or apparatus.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
9001 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
900110 Optical fibres, optical fibre bundles and cables
90011010 Image conductor cables 17 7,5 p/st
90011090 Other 17 7,5 p/st
90012000 Sheets and plates of polarising material 18 5,8 —
90013000 Contact lenses 17 7,5 p/st
900140 Spectacle lenses of glass
Both sides finished
90014010 Not for correction of the vision 17 7,5 p/st
For correction of the vision
90014031 Single focal 17 7,5 p/st
90014039 Other 17 7,5 p/st
90014090 Other 17 7,5 p/st
900150 Spectacle lenses of other materials
Both sides finished
90015010 Not for correction of the vision 17 7,5 p/st
For correction of the vision
90015031 Single focal 17 7,5 p/st
90015039 Other 17 7,5 p/st
90015090 Other 17 7,5 p/st
900190 Other
90019010 For use in civil aircraft 17 Free —
90019090 Other 17 7,5 —
9002 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
Objective lenses
90021100 For cameras, projectors or photographic enlargers or reducers 17 10 p/st
90021900 Other 17 10 p/st
900220 Filters
90022010 For cameras, projectors or photographic enlargers or reducers 17 10 p/st
90022090 Other 17 10 p/st
900290 Other
90029010 For use in civil aircraft 17 Free —
Other
90029091 For cameras, projectors or photographic enlargers or reducers 17 10 —
90029099 Other 17 10 —
9003 Frames and mountings for spectacles, goggles or the like, and parts thereof
Frames and mountings
90031100 Of plastics 19 5,1 p/st
900319 Of other materials
90031910 Of precious metal or of rolled precious metal 19 5,1 p/st
90031930 Of base metal 19 5,1 p/st
90031990 Of other materials 19 5,1 p/st
90039000 Parts 19 5,1 —
9004 Spectacles, goggles and the like, corrective, protective or other
900410 Sunglasses
90041010 With ‘glasses’ optically worked 19 6 p/st
90041090 Other 19 6 p/st
90049000 Other 19 6 —
9005 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
900510 Binoculars
90051010 Prismatic 20 7,2 p/st
90051090 Non-prismatic 20 7,2 p/st
90058000 Other instruments 17 6,9 —
90059000 Parts and accessories (including mountings) 17 6,9 —
9006 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading No 8539
90061000 Cameras of a kind used for preparing printing plates or cylinders 18 7,2 p/st
90062000 Cameras of a kind used for recording documents on microfilm, microfiche or other microforms 18 7,2 p/st
90063000 Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes 18 7,2 p/st
90064000 Instant print cameras 18 7,2 p/st
Other cameras
90065100 With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm 18 7,2 p/st
90065200 Other, for roll film of a width less than 35 mm 18 7,2 p/st
90065300 Other, for roll film of a width of 35 mm 18 7,2 p/st
90065900 Other 18 7,2 p/st
Photographic flashlight apparatus and flashbulbs
90066100 Discharge lamp (electronic) flashlight apparatus 16 5,3 p/st
900662 Flashbulbs, flashcubes and the like
90066210 Flashcubes 16 5,3 p/st
90066290 Other 16 5,3 p/st
90066900 Other 16 5,3 p/st
Parts and accessories
900691 For cameras
90069110 Tripods 18 7,2 p/st
90069190 Other 18 7,2 —
90069900 Other 16 5,3 —
9007 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
Cameras
90071100 For film of less than 16 mm width or for double-8 mm film 16 6,2 p/st
90071900 Other 16 6,2 p/st
Projectors
90072100 For film of less than 16 mm width 19 6,5 p/st
90072900 Other 19 6,5 p/st
Parts and accessories
900791 For cameras
90079110 Tripods 16 6,2 p/st
90079190 Other 16 6,2 —
90079200 For projectors 19 6,5 —
9008 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers
90081000 Slide projectors 18 6,3 p/st
90082000 Microfilm, microfiche or other microform readers, whether or not capable of producing copies 18 6,3 p/st
90083000 Other image projectors 18 6,3 p/st
90084000 Photographic (other than cinematographic) enlargers and reducers 18 6,3 p/st
90089000 Parts and accessories 18 6,3 —
9009 Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus
Electrostatic photocopying apparatus
90091100 Operating by reproducing the original image directly onto the copy (direct process) 18 7,2 p/st
90091200 Operating by reproducing the original image via an intermediate onto the copy (indirect process) 18 7,2 p/st
Other photocopying apparatus
90092100 Incorporating an optical system 18 7,2 p/st
900922 Of the contact type
90092210 Blueprinters and diazocopiers 15 4,9 p/st
90092290 Other 15 4,9 p/st
90093000 Thermo-copying apparatus 15 4,4 p/st
900990 Parts and accessories
90099010 Of electrostatic photocopying apparatus or other photocopying apparatus incorporating an optical system 18 7,2 —
90099090 Other 15 4,9 —
9010 Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection of circuit patterns on sensitized semiconductor materials), not specified or included elsewhere in this chapter; negatoscopes; projection screens
90101000 Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper 15 4,9 —
90102000 Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes 15 4,9 —
90103000 Projection screens 15 4,9 —
90109000 Parts and accessories 15 4,9 —
9011 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
90111000 Stereoscopic microscopes 18 10 p/st
90112000 Other microscopes, for photomicrography, cinephotomicrography or microprojection 18 10 p/st
90118000 Other microscopes 18 10 p/st
90119000 Parts and accessories 18 10 —
9012 Microscopes other than optical microscopes; diffraction apparatus
90121000 Microscopes other than optical microscopes and diffraction apparatus 15 5,8 —
90129000 Parts and accessories 15 5,8 —
9013 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter
90131000 Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this chapter or Section XVI 18 6,5 —
90132000 Lasers, other than laser diodes 18 6,5 —
90138000 Other devices, appliances and instruments 18 6,5 —
90139000 Parts and accessories 18 6,5 —
9014 Direction finding compasses; other navigational instruments and appliances
901410 Direction finding compasses
90141010 For use in civil aircraft 16 Free —
90141090 Other 17 5 —
901420 Instruments and appliances for aeronautical or space navigation (other than compasses)
For use in civil aircraft
90142011 Stall warning calculators 16 Free p/st
90142013 Inertial navigation systems 16 Free p/st
90142015 Ground proximity warning systems 16 Free p/st
90142019 Other 16 Free —
90142090 Other 16 7,2 —
90148000 Other instruments and appliances 16 7,2 —
901490 Parts and accessories
90149010 Of instruments of subheadings 9014 10 and 9014 20 for use in civil aircraft 17 Free —
90149090 Other 17 5,6 —
9015 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
901510 Rangefinders
90151010 Electronic 16 7,2 —
90151090 Other 17 5,6 —
901520 Theodolites and tacheometers
90152010 Electronic 16 7,2 —
90152090 Other 17 5,6 —
901530 Levels
90153010 Electronic 16 7,2 —
90153090 Other 17 5,6 —
901540 Photogrammetrical, surveying instruments and appliances
90154010 Electronic 16 7,2 —
90154090 Other 17 5,6 —
901580 Other instruments and appliances
Electronic
90158011 Meteorological, hydrological and geophysical instruments and apparatus 16 7,2 —
90158019 Other 16 7,2 —
Other
90158091 Instruments and appliances used in geodesy, topography, surveying or levelling; hydrographic instruments 17 5,6 —
90158093 Meteorological, hydrological and geophysical instruments and apparatus 17 5,6 —
90158099 Other 17 5,6 —
90159000 Parts and accessories 17 5,6 —
901600 Balances of a sensitivity of 5 cg or better, with or without weights
90160010 Balances 16 7,2 p/st
90160090 Parts and accessories 16 7,2 —
9017 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
901710 Drafting tables and machines, whether or not automatic
90171010 Parallelogram and track type drafting machines 16 5,3 p/st
90171090 Other 16 5,3 —
901720 Other drawing, marking-out or mathematical calculating instruments
Drawing instruments
90172011 Drawing sets 16 5,3 p/st
90172019 Other 16 5,3 —
90172030 Marking-out instruments 16 5,3 p/st
90172090 Mathematical calculating instruments (including slide rules, disc calculators and the like) 16 5,3 p/st
901730 Micrometers, callipers and gauges
90173010 Micrometers and callipers 15 5,8 p/st
90173090 Other 15 5,8 p/st
901780 Other instruments
90178010 Measuring rods and tapes and divided scales 15 5,8 —
90178090 Other 15 5,8 —
90179000 Parts and accessories 16 5,3 —
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments
Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters
90181100 Electro-cardiographs 16 5,3 —
90181900 Other 16 5,3 —
90182000 Ultraviolet or infra-red ray apparatus 16 5,3 —
Syringes, needles, catheters, cannulae and the like
901831 Syringes, with or without needles
90183110 Of plastics 16 5,3 —
90183190 Other 16 5,3 —
901832 Tubular metal needles and needles for sutures
90183210 Tubular metal needles 16 5,3 —
90183290 Needles for sutures 16 5,3 —
90183900 Other 16 5,3 —
Other instruments and appliances, used in dental sciences
90184100 Dental drill engines, whether or not combined on a single base with other dental equipment 17 5,1 —
90184900 Other 16 5,3 —
901850 Other ophthalmic instruments and appliances
90185010 Non-optical 16 5,3 —
90185090 Optical 16 5,3 —
901890 Other instruments and appliances
90189010 Instruments and apparatus for measuring blood-pressure 16 5,3 —
90189020 Endoscopes 16 5,3 —
90189030 Renal dialysis equipment (artificial kidneys, kidney machines and dialysers) 16 5,3 —
Diathermic apparatus
90189041 Ultrasonic 16 5,3 —
90189049 Other 16 5,3 —
90189050 Transfusion apparatus 16 5,3 —
90189060 Anaesthetic apparatus and instruments 16 5,3 —
90189090 Other 16 5,3 —
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
901910 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus
90191010 Electrical vibratory-massage apparatus 16 4,6 —
90191090 Other 16 4,6 —
90192000 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 16 4,6 —
902000 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
90200010 Breathing appliances and gas masks (excluding parts thereof), for use in civil aircraft 16 Free —
90200090 Other 16 4,6 —
9021 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability
Artificial joints and other orthopaedic or fracture appliances
90211100 Artificial joints 16 6,2 —
902119 Other
90211910 Orthopaedic appliances 15 5,8 —
90211990 Splints and other fracture appliances 15 5,8 —
Artificial teeth and dental fittings
902121 Artificial teeth
90212110 Of plastics 17 4,9 100 p/st
90212190 Of other materials 17 4,9 100 p/st
902129 Other
90212910 Of precious metals or rolled precious metals 17 4,9 —
90212990 Other 17 4,9 —
902130 Other artificial parts of the body
90213010 Artificial eyes 14 4,1 —
90213090 Other 16 6,2 —
90214000 Hearing aids, excluding parts and accessories 12 3,8 p/st
90215000 Pacemakers for stimulating heart muscles, excluding parts and accessories. 13 5,3 p/st
902190 Other
90219010 Parts and accessories of hearing aids 12 3,8 —
90219090 Other 13 5,3 —
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like
Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus
90221100 For medical, surgical, dental or veterinary uses 16 4,6 p/st
90221900 For other uses 16 4,6 p/st
Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus
90222100 For medical, surgical, dental or veterinary uses 16 4,6 p/st
90222900 For other uses 16 4,6 p/st
90223000 X-ray tubes 16 4,6 p/st
902290 Other, including parts and accessories
90229010 X-ray fluorescent screens and X-ray intensifying screens; anti-scatter shields and grids 16 4,6 —
90229090 Other 16 4,6 —
902300 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses
90230010 Of a type used for teaching physics, chemistry or technical subjects 12 3,8 —
90230030 Models of human or animal anatomies 12 3,8 —
90230090 Other 12 3,8 —
9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
902410 Machines and appliances for testing metals
90241010 Electronic 16 7,2 —
Other
90241091 Universal or for tensile tests 15 4,5 —
90241093 For hardness tests 15 4,5 —
90241099 Other 15 4,5 —
Other machines and appliances
90248010 Electronic 16 7,2 —
Other
90248091 For testing textiles, paper or paperboard 15 4,5 —
90248099 Other 15 4,5 —
90249000 Parts and accessories 16 5,1 —
9025 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
Thermometers, not combined with other instruments
902511 Liquid-filled, for direct reading
90251110 For use in civil aircraft 16 Free —
Other
90251191 Clinical or veterinary thermometers 21 6,9 p/st
90251199 Other 21 6,9 p/st
902519 Other
90251910 For use in civil aircraft 16 Free —
Other
90251991 Electronic 16 7,2 p/st
90251999 Other 16 4,2 p/st
902520 Barometers, not combined with other instruments
90252010 For use in civil aircraft 17 Free p/st
90252090 Other 17 4 p/st
902580 Other instruments
90258010 For use in civil aircraft 16 Free —
Other
90258091 Electronic 16 7,2 —
90258099 Other 16 4,6 —
902590 Parts and accessories
90259010 For use in civil aircraft 16 Free —
90259090 Other 16 7 —
9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 9014, 9015, 9028 or 9032
902610 For measuring or checking the flow or level of liquids
90261010 For use in civil aircraft 16 Free —
Other
Electronic
90261051 Flow meters 16 7,2 p/st
90261059 Other 16 7,2 p/st
Other
90261091 Flow meters 16 5,8 p/st
90261099 Other 16 5,8 p/st
902620 For measuring or checking pressure
90262010 For use in civil aircraft 16 Free —
Other
90262030 Electronic 16 7,2 p/st
Other
Spiral or metal diaphragm type pressure gauges
90262051 Appliances for measuring and non-automatically regulating tyre pressure 18 5 p/st
90262059 Other 18 5 p/st
90262090 Other 18 5 p/st
902680 Other instruments or apparatus
90268010 For use in civil aircraft 16 Free —
Other
90268091 Electronic 16 7,2 —
90268099 Other 16 5,8 —
902690 Parts and accessories
90269010 For use in civil aircraft 16 Free —
90269090 Other 16 5,1 —
9027 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
902710 Gas or smoke analysis apparatus
90271010 Electronic 16 7,2 p/st
90271090 Other 16 6,2 p/st
902720 Chromatographs and electrophoresis instruments
90272010 Chromatographs 16 7,2 —
90272090 Electrophoresis instruments 16 7,2 —
90273000 Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) 16 7,2 —
90274000 Exposure meters 16 7,2 —
90275000 Other instruments and apparatus using optical radiations (UV, visible, IR) 16 7,2 —
902780 Other instruments and apparatus
Electronic
90278011 pH meters, rH meters and other apparatus for measuring conductivity 16 7,2 —
90278019 Other 16 7,2 —
Other
90278091 Viscometers, porosimeters and expansion meters 16 6,2 —
90278099 Other 16 6,2 —
902790 Microtomes; parts and accessories
90279010 Microtomes 16 6,2 p/st
90279090 Parts and accessories 16 7,2 —
9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor
90281000 Gas meters 15 5 p/st
90282000 Liquid meters 15 5 p/st
902830 Electricity meters
For alternating current
90283011 For single-phase 15 5 p/st
90283019 For multi-phase 15 5 p/st
90283090 Other 15 5 p/st
902890 Parts and accessories
90289010 For electricity meters 16 5,1 —
90289090 Other 16 5,1 —
9029 Revolution counters, production counters, taximeters, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading No 9014 or 9015; stroboscopes
902910 Revolution counters, production counters, taximeters, milometers, pedometers and the like
90291010 Electric or electronic revolution counters, for use in civil aircraft 16 Free —
90291090 Other 16 5,2 —
902920 Speed indicators and tachometers; stroboscopes
Speed indicators and tachometers
90292010 For use in civil aircraft 16 Free —
Other
90292031 Speed indicators for vehicles 17 6,3 —
90292039 Other 17 6,3 —
90292090 Stroboscopes 14 5,6 —
902990 Parts and accessories
90299010 Of revolution counters, speed indicators and tachometers, for use in civil aircraft 16 Free —
90299090 Other 16 7,2 —
9030 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
903010 Instruments and apparatus for measuring or detecting ionizing radiations
90301010 For use in civil aircraft 16 Free —
90301090 Other 16 10,6 —
903020 Cathode-ray oscilloscopes and cathode-ray oscillographs
90302010 For use in civil aircraft 16 Free —
90302090 Other 16 11 —
Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device
903031 Multimeters
90303110 For use in civil aircraft 16 Free —
90303190 Other 16 10,6 —
903039 Other
90303910 For use in civil aircraft 16 Free —
Other
90303930 Electronic 16 11 —
Other
90303991 Voltmeters 16 4,6 —
90303999 Other 16 4,6 —
903040 Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers)
90304010 For use in civil aircraft 16 Free —
90304090 Other 16 11 —
Other instruments and apparatus
903081 With a recording device
90308110 For use in civil aircraft 16 Free —
90308190 Other 16 11 —
903089 Other
90308910 For use in civil aircraft 16 Free —
Other
90308991 Electronic 16 11 —
90308999 Other 16 4,6 —
903090 Parts and accessories
90309010 For use in civil aircraft 16 Free —
90309090 Other 16 7,2 —
9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
90311000 Machines for balancing mechanical parts 16 7,2 —
90312000 Test benches 16 7,2 —
90313000 Profile projectors 15 5,8 p/st
90314000 Other optical instruments and appliances 15 5,8 —
903180 Other instruments, appliances and machines
90318010 For use in civil aircraft 16 Free —
Other
Electronic
90318031 For measuring or checking geometrical quantities 16 7,2 —
90318039 Other 16 7,2 —
Other
90318091 For measuring or checking geometrical quantities 15 5,8 —
90318099 Other 15 5,8 —
903190 Parts and accessories
90319010 Of instruments, appliances and machines of subheading 9031 80, for use in civil aircraft 16 Free —
90319090 Other 16 7,2 —
9032 Automatic regulating or controlling instruments and apparatus
903210 Thermostats
90321010 For use in civil aircraft 16 Free —
Other
90321030 Electronic 16 7,2 p/st
Other
90321091 With electrical triggering device 15 5 p/st
90321099 Other 15 5 p/st
903220 Manostats
90322010 For use in civil aircraft 16 Free —
90322090 Other 16 5,8 p/st
Other instruments and apparatus
903281 Hydraulic or pneumatic
90328110 For use in civil aircraft 16 Free —
90328190 Other 16 5,8 —
903289 Other
90328910 For use in civil aircraft 16 Free —
90328990 Other 16 7,2 —
903290 Parts and accessories
90329010 For use in civil aircraft 16 Free —
90329090 Other 16 7,2 —
90330000 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90 16 5,6 —
CHAPTER 91 1. 

((a)) clock or watch glasses or weights (classified according to their constituent material);
((b)) watch chains (heading No 7113 or 7117, as the case may be);
((c)) parts of general use defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading No 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading No 9114);
((d)) bearing balls (heading No 7326 or 8482, as the case may be);
((e)) articles of heading No 8412 constructed to work without an escapement;
((f)) ball bearings (heading No 8482); or
((g)) articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
 2. Heading No 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of heading Nos 7101 to 7104. Watches with case of base metal inlaid with precious metal fall within heading No 9102.
 3. For the purposes of this chapter, the expression ‘watch movements’ means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12 mm in thickness and 50 mm in width, length or diameter.
 4. Except as provided in note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified within this chapter.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
9101 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal
Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility
91011100 With mechanical display only 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st
91011200 With opto-electronic display only 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
91011900 Other 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
Other wrist-watches, whether or not incorporating a stop-watch facility
91012100 With automatic winding 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
91012900 Other 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
Other
91019100 Battery or accumulator powered 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
91019900 Other 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
9102 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading No 9101
Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility
91021100 With mechanical display only 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
91021200 With opto-electronic display only 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
91021900 Other 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
Other wrist-watches, whether or not incorporating a stop-watch facility
91022100 With automatic winding 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
91022900 Other 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
Other
91029100 Battery or accumulator powered 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
91029900 Other 13 MIN 0,5 Ecu p/st 5,1 MIN 0,3 Ecu p/st MAX 0,8 Ecu p/st p/st
9103 Clocks with watch movements, excluding clocks of heading No 9104
91031000 Battery or accumulator powered 14 6,2 p/st
91039000 Other 13 5,8 p/st
910400 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels
91040010 For use in civil aircraft 13 Free p/st
91040090 Other 13 5,8 p/st
9105 Other clocks
Alarm clocks
910511 Battery, accumulator or mains powered
91051110 Battery or accumulator powered only 14 6,2 p/st
91051190 Other 14 6,2 p/st
910519 Other
91051910 With greatest diameter or diagonal measurement of the dial not less than 7 cm 13 5,8 p/st
91051990 Other 13 5,8 p/st
Wall clocks
910521 Battery, accumulator or mains powered
91052110 With piezo-electric quartz crystal regulating device 14 6,2 p/st
91052190 Other 14 6,2 p/st
910529 Other
91052910 Cuckoo clocks 13 5,8 p/st
91052990 Other 13 5,8 p/st
Other
910591 Battery, accumulator or mains powered
91059110 For electric clock systems 14 6,2 p/st
Other
91059191 With piezo-electric quartz crystal regulating device 14 6,2 p/st
91059199 Other 14 6,2 p/st
910599 Other
91059910 Table-top or mantelpiece clocks 13 5,8 p/st
91059990 Other 13 5,8 p/st
9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders)
910610 Time-registers; time-recorders
91061010 Time-registers 15 6,3 p/st
91061090 Time recorders 15 6,3 p/st
91062000 Parking meters 15 6,3 p/st
910690 Other
91069010 Process-timers, stop-clocks and the like 15 6.3 p/st
91069090 Other 15 6,3 p/st
91070000 Time switches with clock or watch movement or with synchronous motor 14 6,2 p/st
9108 Watch movements, complete and assembled
Battery or accumulator powered
91081100 With mechanical display only or with a device to which a mechanical display can be incorporated 14 6,2 p/st
91081200 With opto-electronic display only 14 6,2 p/st
91081900 Other 14 6,2 p/st
91082000 With automatic winding 14 MIN 0,4 Ecu p/st 6,2 MIN 0,1 Ecu p/st p/st
Other
91089100 Measuring 33,8 mm or less 14 MIN 0,4 Ecu p/st 6,2 MIN 0,1 Ecu p/st p/st
91089900 Other 14 MIN 0,4 Ecu p/st 6,2 MIN 0,1 Ecu p/st p/st
9109 Clock movements, complete and assembled
Battery, accumulator or mains powered
91091100 Of alarm clocks 14 6,2 p/st
910919 Other
91091910 Of a width or diameter not exceeding 50 mm, for use in civil aircraft 14 Free p/st
91091990 Other 14 6,2 p/st
910990 Other
91099010 Of a width or diameter not exceeding 50 mm, for use in civil aircraft 14 Free p/st
91099090 Other 14 6,2 p/st
9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
Of watches
911011 Complete movements, unassembled or partly assembled (movement sets)
91101110 With balance-wheel and hairspring 14 MIN 0,40 Ecu p/st 6,2 MIN 0,17 Ecu p/st p/st
91101190 Other 14 6,2 p/st
91101200 Incomplete movements, assembled 11 5,1 —
91101900 Rough movements 11 7,5 —
91109000 Other 11 5,1 —
9111 Watch cases and parts thereof
91111000 Cases of precious metal or of metal clad with precious metal 9 4,6 p/st
911120 Cases of base metal, whether or not gold- or silver-plated
91112010 Gold- or silver-plated 9 4,6 p/st
91112090 Other 9 4,6 p/st
91118000 Other cases 9 4,6 p/st
91119000 Parts 9 4,6 —
9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
91121000 Cases of metal 14 5,1 p/st
91128000 Other cases 14 5,1 p/st
91129000 Parts 14 5,1 —
9113 Watch straps, watch bands and watch bracelets, and parts thereof
911310 Of precious metal or of metal clad with precious metal
91131010 Of precious metal 9 3,5 —
91131090 Of metal clad with precious metal 12 5,8 —
91132000 Of base metal, whether or not gold- or silver-plated 22 8,5 —
911390 Other
91139010 Of leather or of composition leather 19 7 —
91139030 Of plastic materials 22 8,4 —
91139090 Other 21 6,4 —
9114 Other clock or watch parts
91141000 Springs, including hairsprings 12 5,6 —
91142000 Jewels 8 4,1 —
91143000 Dials 11 5,1 —
91144000 Plates and bridges 11 5,1 —
91149000 Other 11 5,1 —
CHAPTER 92 1. 

((a)) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
((b)) microphones, amplifiers, loudspeakers, headphones, switches, stroboscopes and other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this chapter;
((c)) toy instruments and apparatus (heading No 9503);
((d)) brushes for cleaning musical instruments (heading No 9603);
((e)) collectors' pieces or antiques (heading No 9705 or 9706); or
((f)) spools, reels or similar supports (which are to be classified according to their constituent material: for example, heading No 3924, Section XV).
 2. 
Cards, discs and rolls of heading No 9209 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
9201 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments
920110 Upright pianos
92011010 New 22 5,8 p/st
92011090 Used 22 5,8 p/st
92012000 Grand pianos 20 6,2 p/st
92019000 Other 18 4,9 —
9202 Other string musical instruments (for example, guitars, violins, harps)
92021000 Played with a bow 21 6,3 p/st
920290 Other
92029010 Harps 18 4,9 p/st
92029030 Guitars 21 6,3 p/st
92029090 Other 21 6,3 p/st
920300 Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds
92030010 Keyboard pipe organs 20 5,3 —
92030090 Other 20 5,3 p/st
9204 Accordions and similar instruments; mouth organs
92041000 Accordions and similar instruments 15 7,5 p/st
92042000 Mouth organs 15 7,5 p/st
9205 Other wind musical instruments (for example, clarinets, trumpets, bagpipes)
92051000 Brass-wind instruments 18 4,9 p/st
920590 Other
92059010 Recorders 18 4,9 p/st
92059090 Other 18 4,9 —
920600 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maraccas)
92060010 Timpani and drums 18 6,3 —
92060090 Other 18 6,3 —
9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions)
920710 Keyboard instruments, other than accordions
92071010 Organs 19  p/st
92071090 Other 19 6 —
920790 Other
92079010 Guitars 19 6 p/st
92079090 Other 19 6 —
9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments
92081000 Musical boxes 14 4,4 —
92089000 Other 14 4,9 —
9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds
92091000 Metronomes, tuning forks and pitch pipes 18 5 —
92092000 Mechanisms for musical boxes 18 3,2 —
92093000 Musical instrument strings 17 4,9 —
Other
92099100 Parts and accessories for pianos 18 5 —
92099200 Parts and accessories for the musical instruments of heading No 9202 18 5 —
92099300 Parts and accessories for the musical instruments of heading No 9203 18 5 —
92099400 Parts and accessories for the musical instruments of heading No 9207 18 5 —
920999 Other
92099910 Parts and accessories for the musical instruments of heading No 9204 18 5 —
92099990 Other 18 5 —
SECTION XIX
CHAPTER 93 1. 

((a)) goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
((b)) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
((c)) armoured fighting vehicles (heading No 8710);
((d)) telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
((e)) bows, arrows, fencing foils or toys (Chapter 95); or
((f)) collectors' pieces or antiques (heading No 9705 or 9706).
 2. In heading No 9306, the reference to ‘parts thereof’ does not include radio or radar apparatus of heading No 8526.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
93010000 Military weapons, other than revolvers, pistols and the arms of heading No 9307 Free Free —
930200 Revolvers and pistols, other than those of heading No 9303 or 9304
93020010 9 mm calibre and higher 9 5,1 p/st
93020090 Other 16 6,7 p/st
9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
93031000 Muzzle-loading firearms 18 6,3 p/st
930320 Other sporting, hunting or target-shooting shotguns, including combination shotgun-rifles
93032010 Single-barrelled, smooth bore 18 6,3 p/st
93032030 Double-barrelled, smooth bore 18 6,3 p/st
93032090 Other 18 6,3 p/st
930330 Other sporting, hunting or target-shooting rifles
Single-barrelled, rifled
93033011 Rimfire 18 6,3 p/st
93033019 Other 18 6,3 p/st
93033090 Other 18 6,3 p/st
93039000 Other 16 5,3 p/st
93040000 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No 9307 16 6 —
9305 Parts and accessories of articles of heading Nos 9301 to 9304
93051000 Of revolvers or pistols 15 5,1 —
Of shotguns or rifles of heading No 9303
93052100 Shotgun barrels 18 4,9 p/st
930529 Other
93052910 Rifled barrels 18 4,9 p/st
93052930 Roughly shaped gun stock blocks 10 3,8 —
93052950 Butt stocks 18 4,9 p/st
93052990 Other 18 4,9 —
930590 Other
93059010 For military weapons falling within heading No 9301 Free Free —
93059090 Other 18 4,9 —
9306 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads
93061000 Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof 17 5,6 1 000 p/st
Shotgun cartridges and parts thereof; air gun pellets
93062100 Cartridges 19 6 1 000 p/st
930629 Other
93062910 Bullets and lead shot for sporting, hunting or target-shooting cartridges 17 5,6 —
93062930 Cases for sporting, hunting or target-shooting cartridges 17 5,6 1 000 p/st
93062950 Air gun pellets 17 5,6 1 000 p/st
93062990 Other 17 5,6 —
930630 Other cartridges and parts thereof
93063010 For revolvers and pistols falling within heading No 9302 and for sub-machine-guns falling within heading No 9301 13 4,6 —
Other
93063030 For military weapons 6 2,5 —
Other
93063091 Sporting, hunting or target-shooting cartridges, centrefire 19 6 1000 p/st
93063093 Sporting, hunting or target-shooting cartridges, rimfire 19 6 1 000 p/st
93063095 Cases 19 6 1 000 p/st
93063099 Other 19 6 —
930690 Other
93069010 For military purposes 9 3,5 —
93069090 Other 17 5,6 —
93070000 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor 8 3,2 —
SECTION XX
CHAPTER 94 1. 

((a)) pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
((b)) mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors)) of heading No 7009;
((c)) articles of Chapter 71;
((d)) parts of general use as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading No 8303;
((e)) furniture specially designed as parts of refrigerators of heading No 8418; furniture specially designed for sewing machines (heading No 8452);
((f)) lamps or lighting fittings of Chapter 85;
((g)) furniture specially designed as parts of apparatus of heading No 8518 (heading No 8518), of heading Nos 8519 to 8521 (heading No 8522) or of heading Nos 8525 to 8528 (heading No 8529);
((h)) articles of heading No 8714;
((ij)) dentists' chairs incorporating dental appliances of heading No 9018 or dentists' spittoons (heading No 9018);
((k)) articles of Chapter 91 (for example, clocks and clock cases); or
((l)) toy furniture or toy lamps or lighting fittings (heading No 9503), billiard tables or other furniture specially constructed for games (heading No 9504), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading No 9505).
 2. 
The following are, however, to be classified in the abovementioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:


((a)) cupboards, bookcases, other shelved furniture and unit furniture;
((b)) seats and beds.
 3. 
((a)) In heading Nos 9401 to 9403 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
((b)) Goods described within heading No 9404, presented separately, are not to be classified within heading No 9401, 9402 or 9403 as parts of goods.
 4. For the purposes of heading No 9406, the expression ‘prefabricated buildings’ means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
9401 Seats (other than those of heading No 9402), whether or not convertible into beds, and parts thereof
940110 Seats of a kind used for aircraft
94011010 Not leather covered, for use in civil aircraft 12 Free —
94011090 Other 12 4,4 —
94012000 Seats of a kind used for motor vehicles 18 5,6 —
940130 Swivel seats with variable height adjustment
94013010 Upholstered, with backrest and fitted with castors or glides 18 5,6 —
94013090 Other 18 5,6 —
94014000 Seats other than garden seats or camping equipment, convertible into beds 18 5,6 —
94015000 Seats of cane, osier, bamboo or similar materials 18 5,6 —
Other seats, with wooden frames
94016100 Upholstered 18 5,6 —
94016900 Other 18 5,6 —
Other seats, with metal frames
94017100 Upholstered 18 5,6 —
94017900 Other 18 5,6 —
94018000 Other seats 18 5,6 —
940190 Parts
94019010 Of seats of a kind used for aircraft 12 4,4 —
94019090 Other 18 5,6 —
9402 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles
94021000 Dentists', barbers' or similar chairs and parts thereof 17 4,9 —
94029000 Other 17 4,9 —
9403 Other furniture and parts thereof
940310 Metal furniture of a kind used in offices
94031010 Drawing tables (other than those of heading No 9017) 18 5,6 —
Other
Not exceeding 80 cm in height
94031051 Desks 18 5,6 —
94031059 Other 18 5,6 —
Exceeding 80 cm in height
94031091 Cupboards with doors, shutters or flaps 18 5,6 —
94031093 Filing, card-index and other cabinets 18 5,6 —
94031099 Other 18 5,6 —
940320 Other metal furniture
94032010 For use in civil aircraft 18 Free —
Other
94032091 Beds 18 5,6 —
94032099 Other 18 5,6 —
940330 Wooden furniture of a kind used in offices
Not exceeding 80 cm in height
94033011 Desks 18 5,6 —
94033019 Other 18 5,6 —
Exceeding 80 cm in height
94033091 Cupboards with doors, shutters or flaps; filing, card-index and other cabinets 18 5,6 —
94033099 Other 18 5,6 —
94034000 Wooden furniture of a kind used in the kitchen 18 5,6 —
94035000 Wooden furniture of a kind used in the bedroom 18 5,6 —
940360 Other wooden furniture
94036010 Wooden furniture of a kind used in the dining room and the living room 18 5,6 —
94036030 Wooden furniture of a kind used in shops 18 5,6 —
94036090 Other wooden furniture 18 5,6 —
940370 Furniture of plastics
94037010 For use in civil aircraft 18 Free —
94037090 Other 18 5,6 —
94038000 Furniture of other materials, including cane, osier, bamboo or similar materials 18 5,6 —
940390 Parts
94039010 Of metal 18 5,6 —
94039030 Of wood 18 5,6 —
94039090 Of other materials 18 5,6 —
9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered
94041000 Mattress supports 20 7 —
Mattresses
94042100 Of cellular rubber or plastics, whether or not covered 22 6,5 —
940429 Of other materials
94042910 Spring interior 20 7 —
94042990 Other 20 7 —
940430 Sleeping bags
94043010 Filled with feathers or down 20 7 —
94043090 Other 20 7 —
940490 Other
94049010 Filled with feathers or down 20 7 —
94049090 Other 20 7 —
9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
940510 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares
94051010 Of base metal or of plastics, for use in civil aircraft 18 Free —
Other
Of plastics
94051021 Of a kind used for filament lamps 22 8,4 —
94051029 Other 22 8,4 —
94051030 Of ceramic materials 20 MIN 35 Ecu/100 kg/br 9 —
94051050 Of glass 20 6,2 —
Of other materials
94051091 Of a kind used for filament lamps 18 5 —
94051099 Other 18 5 —
940520 Electric table, desk, bedside or floor-standing lamps
Of plastics
94052011 Of a kind used for filament lamps 22 8,4 —
94052019 Other 22 8,4 —
94052030 Of ceramic materials 20 MIN 35 Ecu/100 kg/br 9 —
94052050 Of glass 20 6,2 —
Of other materials
94052091 Of a kind used for filament lamps 18 4,9 —
94052099 Other 18 4,9 —
94053000 Lighting sets of a kind used for Christmas trees 22 6,2 —
940540 Other electric lamps and lighting fittings
94054010 Searchlights and spotlights 18 6,5 —
Other
Of plastics
94054031 Of a kind used for filament lamps 22 8,4 —
94054035 Of a kind used for tubular fluorescent lamps 22 8,4 —
94054039 Other 22 8,4 —
Of other materials
94054091 Of a kind used for filament lamps 18 4,9 —
94054095 Of a kind used for tubular fluorescent lamps 18 4,9 —
94054099 Other 18 4,9 —
94055000 Non-electrical lamps and lighting fittings 18 4,9 —
940560 Illuminated signs, illuminated name-plates and the like
94056010 Illuminated signs, illuminated name-plates and the like, of base metal or of plastics, for use in civil aircraft 22 Free —
Other
94056091 Of plastics 22 8,4 —
94056099 Of other materials 18 5,1 —
Parts
940591 Of glass
Articles for electrical lighting fittings (excluding searchlights and spotlights)
94059111 Facetted glass, plates, balls, pear-shaped drops, flower-shaped pieces, pendants and similar articles for trimming chandeliers 20 10 —
94059119 Other (for example, diffusers, ceiling lights, bowls, cups, lamp shades, globes, tulip-shaped pieces) 20 9 —
94059190 Other 20 6,2 —
940592 Of plastics
94059210 Parts of the articles of subheading No 9405 10 or 9405 60, for use in civil aircraft 22 Free —
94059290 Other 22 8,4 —
940599 Other
94059910 Parts of the articles of subheading No 9405 10 or 9405 60, of base metal, for use in civil aircraft 18 Free —
94059990 Other 18 4,9 —
940600 Prefabricated buildings
94060010 Of wood 14 6 —
94060030 Of iron or steel 14 6 —
94060090 Of other materials 14 6 —
CHAPTER 95 1. 

((a)) Christmas tree candles (heading No 3406);
((b)) fireworks or other pyrotechnic articles of heading No 3604;
((c)) yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading No 4206 or Section XI;
((d)) sports bags or other containers of heading No 4202, 4303 or 4304;
((e)) sports clothing or fancy dress, of textiles, of Chapter 61 or 62;
((f)) textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
((g)) sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65;
((h)) walking-sticks, whips, riding-crops or the like (heading No 6602), or parts thereof (heading No 6603);
((ij)) unmounted glass eyes for dolls or other toys, of heading No 7018;
((k)) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
((l)) bells, gongs or the like of heading No 8306;
((m)) electric motors (heading No 8501), electric transformers (heading No 8504) or radio remote control apparatus (heading No 8526);
((n)) sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
((o)) children's bicycles (heading No 8712);
((p)) sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
((q)) spectacles, goggles or the like, for sports or outdoor games (heading No 9004);
((r)) decoy calls or whistles (heading No 9208);
((s)) arms or other articles of Chapter 93;
((t)) electric garlands of all kinds (heading No 9405); or
((u)) racket strings, tents or other camping goods, or gloves (classified according to their constituent material).
 2. This chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.
 3. Subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
950100 Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages
95010010 Dolls' carriages 21 10,5 —
95010090 Other 21 10,5 —
9502 Dolls representing only human beings
950210 Dolls, whether or not dressed
95021010 Of plastics 25 8 —
95021090 Of other materials 25 8 —
Parts and accessories
95029100 Garments and accessories therefor, footwear and headgear 21 6,9 —
95029900 Other 21 6,9 —
9503 Other toys; reduced-size (scale) models and similar recreational models, working or not; puzzles of all kinds
950310 Electric trains, including tracks, signals and other accessories therefor
95031010 Reduced size (scale) models 24 8 —
95031090 Other 24 8 —
950320 Reduced-size (scale) model assembly kits, whether or not working models, excluding those of subheading 9503 10
95032010 Of plastics 24 8 —
95032090 Of other materials 24 8 —
950330 Other construction sets and constructional toys
95033010 Of wood 24 8,7 —
95033030 Of plastics 24 8 —
95033090 Of other materials 24 8 —
Toys representing animals or non-human creatures
95034100 Stuffed 24 8 —
950349 Other
95034910 Of wood 24 8,7 —
95034930 Of plastics 24 8 —
95034990 Of other materials 24 8 —
95035000 Toy musical instruments and apparatus 24 8 —
950360 Puzzles
95036010 Of wood 24 8,7 —
95036090 Other 24 8 —
95037000 Other toys, put up in sets or outfits 24 8 —
950380 Other toys and models, incorporating a motor
95038010 Of plastics 24 8 —
95038090 Of other materials 24 8 —
950390 Other
95039010 Toy weapons 24 8 —
Other
95039031 Of plastics 24 8 —
95039035 Of rubber 24 8 —
95039037 Of textile materials 24 8 —
Of metal
95039051 Die-cast miniature models 24 8 —
95039055 Other 24 8 —
95039099 Of other materials 24 8 —
9504 Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment
95041000 Video games of a kind used with a television receiver 21 5,6 —
950420 Articles and accessories for billiards
95042010 Billiard tables (with or without legs) 21 5,6 —
95042090 Other 21 5,6 —
95043000 Other games, coin- or disc-operated, other than bowling alley equipment 21 5,6 —
95044000 Playing cards 23 5 —
950490 Other
95049010 Electric car racing sets, having the character of competitive games 21 5,6 —
95049090 Other 21 5,6 —
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
950510 Articles for Christmas festivities
95051010 Of glass 22 6,2 —
95051090 Of other materials 22 6,2 —
95059000 Other 22 6,2 —
9506 Articles and equipment for gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools
Snow-skis and other snow-ski equipment
950611 Skis
95061110 Cross-country skis 19 6 pa
95061190 Other skis 19 6 pa
95061200 Ski-fastenings (ski-bindings) 19 6 —
950619 Other
95061910 Ski-sticks 19 6 pa
95061990 Other 19 6 —
Water-skis, surfboards, sailboards and other water-sport equipment
95062100 Sailboards 19 6 —
950629 Other
95062910 Water-skis 19 6 —
95062990 Other 19 6 —
Golf clubs and other golf equipment
95063100 Clubs, complete 19 6 p/st
95063200 Balls 19 6 p/st
950639 Other
95063910 Parts of golf clubs 19 6 —
95063990 Other 19 6 —
950640 Articles and equipment for table tennis
95064010 Bats, balls and nets 21 5 —
95064090 Other 21 5,6 —
Tennis, badminton or similar rackets, whether or not strung
95065100 Lawn-tennis rackets, whether or not strung 19 7,3 —
950659 Other
95065910 Badminton rackets, whether or not strung 19 6 —
95065990 Other 19 6 —
Balls, other than golf balls and table-tennis balls
95066100 Lawn-tennis balls 19 6 —
950662 Inflatable
95066210 Of leather 19 6 —
95066290 Other 19 6 —
950669 Other
95066910 Cricket and polo balls 19 Free —
95066990 Other 19 6 —
950670 Ice skates and roller skates, including skating boots with skates attached
95067010 Ice skates 19 6 pa
95067030 Roller skates 19 6 pa
95067090 Parts and accessories 19 6 —
Other
95069100 Gymnasium or athletics articles and equipment 19 6 —
950699 Other
95069910 Cricket and polo equipment, other than balls 19 Free —
95069990 Other 19 6 —
9507 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy ‘birds’ (other than those of heading No 9208 or 9705) and similar hunting or shooting requisites
95071000 Fishing rods 17 6,9 —
950720 Fish-hooks, whether or not snelled
95072010 Fish-hooks, not snelled 10 3,8 —
95072090 Other 17 6,9 —
95073000 Fishing reels 17 6,9 —
95079000 Other 17 6,9 —
95080000 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres 14 4,1 —
CHAPTER 96 1. 

((a)) pencils for cosmetic or toilet uses (Chapter 33);
((b)) articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);
((c)) imitation jewellery (heading No 7117);
((d)) parts of general use, as defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
((e)) cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading No 9601 or 9602 applies, however, to separately presented handles or other parts of such articles;
((f)) articles of Chapter 90 (for example, spectacle frames (heading No 9003), mathematical drawing pens (heading No 9017), brushes of a kind specialized for use in dentistry or for medical, surgical or veterinary purposes (heading No 9018));
((g)) articles of Chapter 91 (for example, clock or watch cases);
((h)) musical instruments or parts or accessories thereof (Chapter 92);
((ij)) articles of Chapter 93 (arms and parts thereof);
((k)) articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
((l)) articles of Chapter 95 (toys, games, sports requisites); or
((m)) works of art, collectors' pieces or antiques (Chapter 97).
 2. 

((a)) hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom);
((b)) amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet.
 3. In heading No 9603, the expression ‘prepared knots and tufts for broom or brush making’ applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation.
 4. Articles of this chapter, other than those of heading Nos 9601 to 9606 or 9615, remain classified within the chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed). However, heading Nos 9601 to 9606 and 9615 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
9601 Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding)
96011000 Worked ivory and articles of ivory 17 5,6 —
960190 Other
96019010 Worked coral (natural or agglomerated), and articles of coral 7 2,5 —
96019090 Other 17 5,6 —
96020000 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, un-hardened gelatin (except gelatin of heading No 3503) and articles of unhardened gelatin 12 4,4 —
9603 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees)
96031000 Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles 18 5,8 —
Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances
96032100 Toothbrushes 25 6,2 —
960329 Other
96032910 Shaving brushes 21 7,7 —
96032930 Hairbrushes 21 7,7 —
96032990 Other 21 7,7 —
960330 Artists' brushes, writing brushes and similar brushes for the application of cosmetics
96033010 Artists' and writing brushes 21 7,7 —
96033090 Brushes for the application of cosmetics 21 7,7 —
960340 Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers
96034010 Paint, distemper, varnish or similar brushes 21 7,7 —
96034090 Paint pads and rollers 21 7,7 —
96035000 Other brushes constituting parts of machines, appliances or vehicles 17 4,9 —
960390 Other
96039010 Hand-operated mechanical floor sweepers, not motorized 15 4,4 —
Other
96039091 Road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals 21 7,7 —
96039099 Other 21 7,7 —
96040000 Hand sieves and hand riddles 20 5,3 —
96050000 Travel sets for personal toilet, sewing or shoe or clothes cleaning 19 8 —
9606 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
96061000 Press-fasteners, snap-fasteners and press-studs and parts therefor 18 7,2 —
Buttons
96062100 Of plastics, not covered with textile material 18 7,2 —
96062200 Of base metal, not covered with textile material 18 7,2 —
96062900 Other 18 7,2 —
96063000 Button moulds and other parts of buttons; button blanks 13 6,2 —
9607 Slide fasteners and parts thereof
Slide fasteners
96071100 Fitted with chain scoops of base metal 16 11,5 m
96071900 Other 20 14 m
960720 Parts
Of base metal, including narrow strips mounted with chain scoops of base metal
96072011 Narrow strips mounted with chain scoops 16 11,5 m
96072019 Other 16 11,5 —
Other
96072091 Narrow strips mounted with chain scoops 20 14 m
96072099 Other 20 14 —
9608 Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609
960810 Ball-point pens
96081010 With liquid ink (rolling ball pens) 22 7,2 p/st
Other
96081030 With body or cap of precious metal or rolled precious metal 22 7,2 p/st
Other
96081091 With replaceable refill 22 7,2 p/st
96081099 Other 22 7,2 p/st
96082000 Felt-tipped and other porous-tipped pens and markers 22 7,2 p/st
Fountain pens, stylograph pens and other pens
96083100 Indian ink drawing pens 22 7,2 p/st
960839 Other
96083910 With body or cap of precious metal or rolled precious metal 22 7,2 p/st
96083990 Other 22 7,2 p/st
96084000 Propelling or sliding pencils 19 6 p/st
96085000 Sets of articles from two or more of the foregoing subheadings 22 7,2 —
960860 Refills for ball-point pens, comprising the ball-point and ink-reservoir
96086010 With liquid ink (for rolling-ball pens) 17 4,9 p/st
96086090 Other 17 4,9 p/st
Other
96089100 Pen nibs and nib points 16 4,6 —
960899 Other
96089910 Pen-holders, pencil-holders and similar holders 19 6 —
Other
96089930 Refills for felt-tipped and fibre-tipped pens and pencils 17 4,9 p/st
Other
96089991 Of metal 17 4,9 —
96089999 Other 17 4,9 —
9609 Pencils (other than pencils of heading No 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
960910 Pencils and crayons, with leads encased in a rigid sheath
96091010 With ‘Leads’ of graphite 17 5,6 —
96091090 Other 17 5,6 —
96092000 Pencil leads, black or coloured 14 4,9 —
960990 Other
96099010 Pastels and drawing charcoals 14 4,9 —
96099090 Other 10 3,8 —
96100000 Slates and boards, with writing or drawing surfaces, whether or not framed 17 5,6 —
96110000 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks 16 4,6 —
9612 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
961210 Ribbons
96121010 Of plastics 16 5,3 —
96121090 Other 16 5,3 —
96122000 Ink-pads 16 5,3 —
9613 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks
96131000 Pocket lighters, gas fuelled, non-refillable 15 6,5 p/st
961320 Pocket lighters, gas fuelled, refillable
96132010 With electrical ignition system 15 6,5 p/st
96132090 With other ignition system 15 6,5 p/st
96133000 Table lighters 15 6,5 p/st
96138000 Other lighters 15 6,5 —
96139000 Parts 15 6,5 —
9614 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof
96141000 Roughly shaped blocks of wood or root, for the manufacture of pipes 6 2,5 —
961420 Pipes and pipe bowls
96142010 Of wood or root 18 6,2 —
96142090 Of other materials 18 6,2 —
96149000 Other 18 6,2 —
9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading No 8516, and parts thereof
Combs, hair-slides and the like
96151100 Of hard rubber or plastics 22 5,8 —
96151900 Other 22 5,8 —
96159000 Other 22 5,8 —
9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
961610 Scent sprays and similar toilet sprays, and mounts and heads therefor
96161010 Toilet sprays 20 6,2 —
96161090 Mounts and heads 20 6,2 —
96162000 Powder-puffs and pads for the application of cosmetics or toilet preparations 20 6,2 —
961700 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners
Vacuum flasks and other vacuum vessels, complete with cases, having a capacity
96170011 Not exceeding 0,75 litre 26 13 —
96170019 Exceeding 0,75 litre 26 13 —
96170090 Parts (other than glass inners) 26 13 —
96180000 Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing 18 4,9 —
SECTION XXI
CHAPTER 97 1. 

((a)) unused postage or revenue stamps, postal stationery (stamped paper) and the like, of current or new issue in the country to which they are destined (Chapter 49);
((b)) theatrical scenery, studio backcloths or the like, of painted canvas (heading No 5907) except if they may be classified within heading No 9706; or
((c)) pearls, natural or cultured, or precious or semi-precious stones (heading Nos 7101 to 7103).
 2. For the purposes of heading No 9702, the expression ‘original engravings, prints and lithographs’ means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.
 3. Heading No 9703 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character.
 4. 
((a)) Subject to notes 1 to 3 above, articles of this chapter are to be classified in this chapter and not in any other chapter of the nomenclature.
((b)) Heading No 9706 does not apply to articles of the preceding headings of this chapter.
 5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lighographs are to be treated as forming part of those articles, provided they are of a kind and of a value normal to those articles.

CN code Description Rate of duty
autonomous (%) conventional (%) Supplementary unit
9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading No 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques
97011000 Paintings, drawings and pastels Free Free —
97019000 Other Free Free —
97020000 Original engravings, prints and lithographs Free Free —
97030000 Original sculptures and statuary, in any material Free Free —
97040000 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used, or if unused not of current or new issue in the country to which they are destined Free Free —
97050000 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest Free Free —
97060000 Antiques of an age exceeding 100 years Free Free —
CHAPTER 98Commission Regulation (EEC) No 518/79 of 19 March 1979set up a simplified declaration procedure for recording exports of complete industrial plant in the external trade statistics of the Community and in the statistics of trade between Member States. To make use of this procedure, the parties responsible for supplying statistical information must have obtained the necessary prior authorization from the competent department, as listed in the following table.
Member State Name and address of the competent department
Belgium 
Institut national de statistiqueRue de Louvain 44B - 1000 Bruxelles
Nationaal Instituut voor de StatistiekLeuvenseweg 44B - 1000 Brussel

Denmark 
Direktoratet for ToldvæsenetAmaliegade 44DK - 1256 København K

Germany (FR) 
Statistisches BundesamtGruppe VI C - AußenhandelGustav-Stresemann-Ring IIPostfach 5528D - 6200 Wiesbaden I

Ελλάδα 
Εθνική Στατισπκή Υπηρεσία της Ελλάδος (ΕΣΥΕ)Οδός Λυκούργου 14-16GR - Αθήνα

Spain 
Direcciòn general de aduanas e impuestos especialesSubdirección general de planificación informática aduaneraC/Guzmán el Bueno, 137E - 28071 Madrid

France 
Direction genérale des douanes et droits indirectsDivision de la réglementation des échangesBureau E/593, rue de RivoliF - 75001 Paris

Italy 
Ministero delle finanzeDirezione generale delle dogane e delle imposte indiretteI - 00100 Roma-EUR

Ireland 
Central Statistics OfficeEarlsfort TerraceIRL - Dublin 2Office of the Revenue CommissionersDublin CastleIRL - Dublin 2

Luxembourg 
Institut national de statistiqueRue de Louvain 44B - 1000 Bruxelles

Netherlands Inspecteur des Invoerrechten en Accijnzen, in wiens ambtsgebied belanghebbende woont of is gevestigd
Portugal 
Direcçào-Geral das AlfândegasDirecção de Serviços de Nomenclatura— Política Pautai Origens e Relações Externas —Rua da Alfândega, 2P - 1194 Lisboa CODEX

United Kingdom 
The ControllerHM Customs and ExciseStatistical OfficePortcullis House27 Victoria AvenueUK - Southend-on-Sea SS2 6AL


CN codes Description
 Component parts of complete industrial plant:
9880 63 00to9889 63 10 
— Classified in Chapter 63

9880 68 00to9889 68 15 
— Classified in Chapter 68

9880 69 00to9889 69 14 
— Classified in Chapter 69

9880 70 00to9889 70 20 
— Classified in Chapter 70

9880 72 00to9889 72 29 
— Classified in Chapter 72 (excluding goods listed in Annex I to the Treaty establishing the European Coal and Steel Community (ECSC))

9880 73 00to9889 73 26 
— Classified in Chapter 73 (excluding goods listed in Annex I to the Treaty establishing the European Coal and Steel Community (ECSC))

9880 76 00to9889 76 16 
— Classified in Chapter 76

9880 82 00to9889 82 15 
— Classified in Chapter 82

9880 84 00to9889 84 85 
— Classified in Chapter 84

9880 85 00to9889 85 48 
— Classified in Chapter 85

9880 86 00to9889 86 09 
— Classified in Chapter 86

9880 87 00to9889 87 16 
— Classified in Chapter 87

9880 90 00to9889 90 33 
— Classified in Chapter 90

9880 94 00to9889 94 06 
— Classified in Chapter 94

9880 99 00to9889 99 00 
— Not included in the chapters within which they fall


ANNEX
CN code Description of goods Rate of duty conventional %
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine: 
 — Frozen: 
ex 0306 11 00 — — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): 
 — Crawfish tails ... 25
 — Not frozen: 
ex 0306 21 00 — — Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): 
 — Crawfish tails ... 25
0406 Cheese and curd: 
0406 90 — Other cheese: 
 — — Other: 
ex 0406 90 13 — — — Emmentaler: 
 — Of a minimum fat content of 45 % by weight in the dry matter, matured for at least three months 
 — Whole cheeses of a free-at-frontier value per 100 kg net weight of: 
 — Not less than 141,45 ECU, but less than 171,37 ECU ... 24,18 Ecu/100 kg/net
 — Not less than 171,37 ECU ... 9,07 Ecu/100 kg/net
 — Pieces packed in vacuum or inert gas: 
 — With rind on at least one side, of a net weight: 
 — Of not less than 1 kg, but less than 5 kg and of a free-at-frontier value of not less than 165,63 ECU but less than 205,52 ECU per 100 kg net weight ... 24,18 Ecu/100 kg/net
 — Not less than 1 kg and of a free-at-frontier value of not less than 205,52 ECU per 100 kg net weight (excluding Bergkäse) ... 9,07 Ecu/100 kg/net
 — Other, of a net weight of less than 450 grams and of a free-at-frontier value or not less than 229,70 ECU per 100 kg net weight (other than Bergkäse) ... 9,07 Ecu/100 kg/net
ex 0406 90 15 — — — Gruyère, sbrinz: 
 — Of a minimum fat content of 45 % by weight, in the dry matter, matured for at least three months: 
 — Whole cheeses of a free-at-frontier value per 100 kg net weight of: 
 — Not less than 141,45 ECU, but less than 171,37 ECU ... 24,18 Ecu/100 kg/net
 — Not less than 171,37 ECU ... 9,07 Ecu/100 kg/net
 — Pieces packed in vacuum or in inert gas: 
 — With rind on at least one side, of a net weight: 
 — Of not less than 1 kg but less than 5 kg and of a free-at-frontier value of not less than 165,63 ECU but less than 205,52 ECU per 100 kg net weight ... 24,18 Ecu/100 kg/net
 — Not less than 1 kg and of a free-at-frontier value of not less than 205,52 ECU per 100 kg net weight ... 9,07 Ecu/100 kg/net
 — Other, of a net weight of less than 450 grams and of a free-at-frontier value of not less than 229,70 ECU per 100 kg net weight ... 9,07 Ecu/100 kg/net
ex 0406 90 17 — — — Bergkäse and Appenzell: 
 — Of a minimum fat content of 45 % by weight, in the dry matter, matured for at least three months: 
 — Whole cheeses of a free-at-frontier value per 100 kg net weight of: 
 — Not less than 141,45 ECU, but less than 171,37 ECU (excluding Appenzell) ... 24,18 Ecu/100 kg/net
 — Not less than 171,37 ECU (excluding Bergkäse) ... 9,07 Ecu/100 kg/net
 — Pieces packed in vacuum of in inert gas: 
 — With a rind at least on one side, of a net weight: 
 — Of not less than 1 kg but less than 5 kg and of a free-at-frontier value of not less than 165,63 ECU but less than 205,52 ECU per 100 kg net weight (excluding Appenzell) ... 24,18 Ecu/100 kg/net
 — Not less than 1 kg and of a free-at-frontier value of not less than 205,52 ECU per 100 kg net weight (excluding Bergkäse) ... 9,07 Ecu/100 kg/net
 — Other, of a net weight of less than 450 grams and a free-at-frontier value of not less than 229,70 ECU per 100 kg net weight (other than Bergkäse) ... 9,07 Ecu/100 kg/net
0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption: 
 — Other: 
0511 91 — — Products of fish or crustaceans, molluscs and other aquatic invertebrates; dead animals of Chapter 3: 
ex 0511 91 90 — — — Other: 
 — Fish roes; salted cod roe for use as bait and aquatic invertebrates other than crustaceans and molluscs ... Free
0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices: 
0910 10 00 — Ginger: 
 — In the form of whole roots, pieces or slices: 
 — For the industrial manufacture of essential oils or resinoids ... Free
 — Other ... 17
 — Other ... Free
1106 Flour and meal of the dried leguminous vegetables of heading No 0713, of sago or of roots of tubers of heading No 0714; flour, meal and powder of the products of Chapter 8: 
1106 10 00 — Flour and meal of the dried leguminous vegetables of heading No 0713: 
 — Of peas, beans or lentils ... 12
1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: 
1302 20 — Pectic substances, pectinates and pectates: 
ex 1302 20 10 — — Dry: 
 — Apple pectin ... 24
1402 Vegetable materials of a kind used primarily as stuffing or as padding (for example kapok, vegetable hair and eel grass), whether or not put up as layer with or without supporting material: 
1402 10 00 — Kapok: 
 — Raw ... Free
 — Other: 
 — Put up as a layer with supporting material ... 1,5
 — Other ... 1
1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: 
1504 10 — Fish liver oils and their fractions: 
1504 10 90 — — Other: 
 — Of halibut ... Free
 — Of other fish ... 6
1512 Sunflower, seed, safflower or cotton-seed oil and their fractions, whether or not refined, but not chemically modified: 
 — Sunflower seed or safflower oil and their fractions: 
1512 11 — — Crude oil: 
ex 1512 11 10 — — — For technical or industrial uses other than manufacture of foodstuffs for human consumption: 
 — Sunflower seed oil ... 5
1512 19 — — Other: 
ex 1512 19 10 — — — For technical or industrial uses other than the manufacture of foodstuffs for human consumption: 
 — Sunflower seed oil ... 8
 — — — Other: 
ex 1512 19 99 — — — — Safflower oil: 
 — Safflower oil, excluding safflower oil containing 50 % or more by weight of free fatty acids ... 15
1513 Coconut (copra), palm kernel or babassu oil and their fractions, whether or not refined, but not chemically modified: 
 — Palm kernel or babassu oil and their fractions: 
1513 29 — — Other: 
 — — — Other: 
ex 1513 29 30 — — — — For technical or industrial uses other than the manufacture of foodstuffs for human consumption: 
 — Babassu oil ... 8
 — — — — Other: 
 — — — — — Other: 
ex 1513 29 99 — — — — — — Babassu: 
 — Babassu oil excluding babassu oil containing 50 % or more by weight of free fatty acids ... 15
1514 Rape, colza or mustard oil and their fractions, whether or not refined, but not chemically modified: 
1514 10 — Crude oil: 
ex 1514 10 10 — — For technical and industrial uses other than the manufacture of foodstuffs for human consumption: 
 — Rape oil and colza oil ... 5
1514 90 — Other: 
ex 1514 90 10 — — For technical and industrial uses other than the manufacture of foodstuffs for human consumption: ... 
 — Rape oil and colza oil 8
ex 1514 90 90 — — Other: 
 — Mustard oil, excluding mustard oil containing 50 % or more by weight of free fatty acids ... 15
1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: 
 — Linseed oil and its fractions: 
1515 19 — — Other: 
ex 1515 19 90 — — — Other: 
 — Linseed oil, excluding linseed oil containing 50 % or more by weight of free fatty acids ... 15
 — Maize (corn) oil and its fractions: 
1515 29 — — Other: 
ex 1515 29 90 — — — Other: 
 — Maize (corn) oil, excluding maize (corn) oil containing more than 50 % or by weight or free fatty acids ... 15
1515 50 — Sesame oil and its fractions: 
 — — Other: 
ex 1515 50 99 — — — Other: 
 — Sesame oils, excluding sesame oil containing 50 % or more by weight of free fatty acids ... 15
1515 90 — Other: 
ex 1515 90 10 — — Oiticica oils; myrtle wax and Japan wax; their fractions: 
 — Oiticica oils, crude; their fractions, crude ... 3
 — Refined or purified oils, other than Japan wax; their fractions refined or purified ... 3
 — — Tobacco-seed oil and its fractions: 
 — — — Other: 
ex 1515 90 39 — — — — Other: 
 — Tobacco-seed oil, excluding tobacco seed oil containing more than 50 % or more by weight of free fatty acids ... 15
 — — Other oils and their fractions: 
 — — — Crude oils: 
ex 1515 90 40 — — — — For technical or industrial uses other than the manufacture of foodstuffs for human consumption: 
 — Illipe, karite, makore or touloucouna oils ... 5
 — — — Other: 
ex 1515 90 60 — — — — For technical or industrial uses other than the manufacture of foodstuffs for human consumption: 
 — Illipe, karite, makore or touloucouna oils ... 8
 — — — — Other: 
ex 1515 90 99 — — — — — Solid, other; fluid: 
 — Other oils excluding oils containing 50 % or more by weight of free fatty acids and excluding illipe or capaiba oils ... 15
1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified or elaidinized, whether or not refined, but not further prepared: 
1516 10 — Animal fats and oils and their fractions: 
ex 1516 10 90 — — Other: 
 — Fats and oils of fish or marine mammals, hydrogenated ... 17
1516 20 — Vegetable fats and oils and their fractions: 
 — — Other: 
ex 1516 20 99 — — — Other: 
 — Colza, linseed, rape seed, sunflower seed, illipe, karite, makore touloucouna or babassu oils ... 8
 — Ground-nut, cotton seed, soya beans or sunflower seed oils ... 15
 — Other oils, excluding oils containing 50 % or more by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rape seed or copaiba oils ... 15
1602 Other prepared or preserved meat, meat offal or blood: 
1602 90 — Other, including preparations of blood of any animal: 
 — — Other: 
 — — — Other: 
 — — — — Other: 
 — — — — — Other: 
 — — — — — — Of sheep or goats: 
1602 90 71 — — — — — — — Uncooked; mixtures of cooked meal on offal and uncooked meat or offal: 
 — Of sheep ... 20
 — Of goats ... 26
1602 90 79 — — — — — — — Other: 
 — Of sheep ... 20
 — Of goats ... 26
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: 
2008 20 — Pineapples: 
 — — Not containing added spirit: 
 — — — Not containing added sugar, in immediate packings of a net content: 
ex 2008 20 91 — — — — Of 4,5 kg or more: 
 — Of 4,5 kg but less than 5 kg ... 23
2008 30 — Citrus fruit: 
 — — Not containing added spirit: 
 — — — Not containing added sugar, in immediate packings of a net content: 
ex 2008 30 91 — — — — Of 4,5 kg or more: 
 — Of 4,5 kg but less than 5 kg ... 23
2008 50 — Apricots: 
 — — Not containing added spirit: 
 — — — Not containing added sugar, in immediate packings of a net content: 
ex 2008 50 91 — — — — Of 4,5 kg or more: 
 — Of 4,5 kg but less than 5 kg ... 23
2008 60 — Cherries: 
 — — Not containing added spirit: 
 — — — Not containing added sugar, in immediate packings of a net content: 
 — — — — Of 4,5 kg or more: 
ex 2008 60 71 — — — — — Sour cherries (Prunus cerasus): 
 — Of 4.5 kg but less than 5 kg ... 23
ex 2008 60 79 — — — — — Other: 
 — Of 4.5 kg or more ... 23
2008 70 — Peaches: 
 — — Not containing added spirit: 
 — — — Not containing added sugar, in immediate packings of a net content: 
ex 2008 70 91 — — — — Of 4,5 kg or more: 
 — Of 4,5 kg but less than 5 kg ... 23
2008 80 — Strawberries: 
 — — Not containing added spirit: 
 — — — Not containing added sugar, in immediate packings of a net content: 
ex 2008 80 91 — — — — Of 4,5 kg or more: 
 — Of 4,5 kg but less than 5 kg ... 23
 — Others, including mixtures, except those of No 2008 19: 
2008 92 — — Mixtures: 
 — — — Not containing added spirit: 
 — — — — Not containing added sugar, in immediate packings of a net content: 
ex 2008 92 91 — — — — — Of 4,5 kg or more: 
 — Of 4,5 kg but less than 5 kg ... 23
2008 99 — — Other: 
 — — — Not containing added spirit: 
 — — — — Not containing added sugar: 
 — — — — — Plums, in immediate packings of a net content: 
ex 2008 99 71 — — — — — — Of 4,5 kg or more: 
 — Of 4,5 kg but less than 5 kg ... 23
ex 2008 99 99 — — — — — Other: 
 — Other fruit in immediate packings of a net content of less than 5 kg ... 23
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages: 
2208 50 — Gin and geneva: 
 — — Geneva, in containers holding: 
ex 2208 50 91 — — — 2 litres or less: 
 — Of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl + 10 Ecu/hl
ex 2208 50 99 — — — More than 2 litres: 
 — Of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl
2208 90 — Other: 
 — — Other, spirituous beverages in containers holding: 
 — — — 2 litres or less: 
 — — — — Spirits (excluding liqueurs): 
ex 2208 90 51 — — — — — Distilled from fruit: 
 — Other than brandy made from stone fruit, seed fruit or seed-fruit marc, of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl + 10 Ecu/hl
ex 2208 90 53 — — — — — Other: 
 — Of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl + 10 Ecu/h
ex 2208 90 55 — — — — Liqueurs and other spirituous beverages: 
 — Of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl + 10 Ecu/hl
 — — — More than 2 litres: 
 — — — — Spirits (excluding liqueurs): 
ex 2208 90 71 — — — — — Distilled from fruit: 
 — Other than brandy made from stone fruit, seed fruit or seed-fruit marc, of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl
ex 2208 90 73 — — — — — Other: 
 — Of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl
ex 2208 90 79 — — — — Liqueurs and other spirituous beverages: 
 — Liqueurs of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl
 — — Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding: 
ex 2208 90 91 — — — 2 litres or less: 
 — Of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl + 10 Ecu/hl
ex 2208 90 99 — — — More than 2 litres: 
 — Of an alcoholic strength of 45,4 % vol or less ... 1,6 Ecu/% vol/hl
2715 00 00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example bituminous mastics, cutbacks, etc.): 
 — Bituminous mastics ... 2,5
 — Other ... 0,9
2844 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products: 
2844 10 00 — Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds (Euratom): 
 — Natural uranium: 
 — Crude; waste and scrap (Euratom) ... —
 — Worked: 
 — Bars, rods, angles, shapes and sections, wire, sheets and strips (Euratom) ... Free
 — Other (Euratom) ... 1,5
 — Ferro-uranium ... 4,9
 — Other (Euratom) ... —
2844 20 — Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products (Euratom): 
 — — Uranium enriched in U 235 and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235 or compounds of these products, of a U 235 content of: 
2844 20 11 — — — Less than 20 % by weight: 
 — Ferro-uranium ... 4,9
 — Other (Euratom) ... —
2844 20 19 — — — 20 % or more by weight: 
 — Ferro-uranium ... 4,9
 — Other (Euratom) ... —
 — — Plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing plutonium or compounds of these products: 
2844 20 91 — — — Mixtures of uranium and plutonium: 
 — Ferro-uranium ... 4,9
 — Other (Euratom) ... —
2844 20 99 — — — Other: 
 — Ferro-uranium ... 4,9
 — Other ... —
2844 30 — Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uraniums depleted in U 235, thorium or compounds of these products: 
 — — Thorium; alloys, dispersions (including cermets), ceramic products and mixtures containing thorium or compounds of this product: 
2844 30 59 — — — Other (Euratom): 
 — Crude, waste and scrap ... —
 — Worked: 
 — Bars, rods, angles, shapes and sections, sheets and strips ... Free
 — Other ... 1,5
2844 30 90 — — Compounds of uranium depleted in U 235 or of thorium, whether or not mixed together (Euratom): 
 — Of thorium or of uranium depleted in U 235, whether or not mixed together (Euratom), other than thorium salts ... Free
2844 40 00 — Radioactive elements and isotopes and compounds other than those of subheading 2844 10, 2844 20 or 2844 30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues: 
 — Uranium derived from uranium 233 and its compounds; alloys dispersions (including cermets), ceramic products and mixtures and compounds derived from uranium 233 or compounds of this product: 
 — Ferro-uranium ... 4,9
 — Other alloys ... —
 — Other: 
 — Artificial radioactive isotopes (Euratom) ... —
 — Compounds of artificial radioactive isotopes (Euratom) ... Free
 — Inorganic products of a kind used as ‘luminophores’ activated by radioactive compounds ... 5,3
 — Other ... Free
2901 Acyclic hydrocarbons: 
 — Unsaturated: 
2901 21 00 — — Ethylene: 
 — For use as power or heating fuels ... 12
 — For other purposes ... Free
2901 22 00 — — Propane: 
 — For use as power or heating fuels ... 12
 — For other purposes ... Free
2901 23 00 — — Butane (butylene) and isomers thereof: 
 — For use as power or heating fuels ... 12
 — For other purposes ... Free
2901 24 00 — — Buta-1,3-diene and isoprene: 
 — For use as power or heating fuels ... 12
 — For other purposes ... Free
2901 29 — — Other: 
2901 29 10 — — — Buta-1,2-diene; 3-methylbuta-1,2-diene: 
 — For use as power or heating fuels ... 12
 — For other purposes ... Free
2901 29 90 — — — Other: 
 — For use as power or heating fuels ... 12
 — For other purposes ... Free
2902 Cyclic hydrocarbons: 
 — Cyclanes, cyclenes and cycloterpenes: 
2902 11 00 — — Cyclohexane: 
 — For use as power or heating fuels ... 8,4
 — For other purposes ... Free
2902 19 — — Other: 
2902 19 90 — — — Other: 
 — For use as power or heating fuels ... 8,4
 — For other purposes ... Free
3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: 
3706 10 — Of a width of 35 mm or more: 
3706 10 10 — — Consisting only of sound track: 
 — Negatives and intermediate positives ... Free
 — Other positives ... 0,91 Ecu/100 m
3706 90 — Other: 
3706 90 10 — — Consisting only of sound track: 
 — Negatives and intermediate positives ... Free
 — Other positives ... 0,91 Ecu/100 m
5111 Woven fabrics of carded wool or of carded fine animal hair: 
 — Containing 85 % or more by weight of wool or fine animal hair: 
5111 11 00 — — Of a weight not exceeding 300 g/m2: 
 — Loden fabrics: 
 — Of a value of 2,50 ECU or more per m2 ... 13
 — Other ... 14
 — Other fabrics: 
 — Of woollen yarn, of a value of 2,50 ECU or more per m2 ... 13
 — Other ... 16
5111 19 — — Other: 
5111 19 10 — — — Of a weight exceeding 300 g/m2 but not exceeding 450 g/m2: 
 — Loden fabrics: 
 — Of a value of 2,50 ECU or more per m2 ... 13
 — Other ... 14
 — Other fabrics: 
 — Of woollen yarn, of a value of 250 ECU or more per m2 ... 13
 — Other ... 16
5111 19 90 — — — Of a weight exceeding 450 g/m2: 
 — Of woollen yarn, of a value of 250 ECU or more per m2 ... 13
 — Other ... 16
5112 Woven fabrics of combed wool or of combed fine animal hair: 
 — containing at least 85 % in weight of wool or of fine animal hair: 
5112 11 00 — — Of a weight not exceeding 200 g/m2: 
 — Of combed yarn, of a value of 3 ECU or more per m2 ... 13
 — Other ... 16
5112 19 — — Other: 
5112 19 10 — — — Of a weight exceeding 200 g/m2 but not exceeding.375 g/m2: 
 — Of a combed yarn, of a value of 3 ECU or more per m2 ... 13
 — Other ... 16
5112 19 90 — — — Of a weight exceeding 375 g/m2: 
 — Of combed yarn, of a value of 3 ECU or more per m2 ... 13
 — Other ... 16
5907 00 00 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back cloths or the like: 
 — Oil cloth and other textile fabrics coated with preparations with a basis of drying oil ... 5,1
 — Other ... 4,9
6405 Other footwear: 
6405 90 — Other: 
ex 6405 90 10 — — With other soles of rubber, plastics leather or composition leather: 
 — With outer soles of leather or composition leather ... 20
8211 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208, and blades therefor: 
8211 10 00 — Sets of assorted articles: 
 — Knives, other than those with stainless steel blades ... 17
 — Other: 
8211 91 — — Table knives having fixed blades: 
8211 91 90 — — — Other: 
 — Knives other than those with stainless steel blades ... 17
8211 92 — — Other knives having fixed blades: 
8211 92 90 — — — Other: 
 — Knives other than those with stainless steel blades ... 17
8211 93 — — Knives having other than fixed blades, including folding pruning knives: 
8211 93 90 — — — Other: 
 — Knives, other than those with stainless steel blades ... 17






ANNEX II
1. 

1.1. Suspensions of agricultural products
1.2. Suspensions for industrial products
1.3. Suspensions granted to products for use in the construction, maintenance and repair of aircraft

2. 

2.1. EFTA countries (Austria, Finland, Iceland, Norway, Sweden, Switzerland)
2.2. Faroe Islands
2.3. ACP states (African, Caribbean and Pacific States) and OCT (Overseas Countries and Territories)
2.4. Mashrek countries (Egypt, Jordan, Lebanon, Syria)
2.5. Occupied territories (West Bank of the River Jordan or the Gaza Strip)
2.6. Maghreb countries (Algeria, Morocco, Tunisia)
2.7. Cyprus
2.8. Yugoslavia
2.9. Israel
2.10. Malta
2.11. Canary Islands, Ceuta and Melilla
2.12. Turkey
2.13. Generalized system of preferences for developing countries (GSP)

3. Quotas and tariff ceilings, autonomous and conventional

4. Anti-dumping duties and countervailing duties

5. Reference prices for wine

6. Monetary compensatory amounts (MCA) and accession compensatory amounts (ACA)

7. Import licences (for products subject to, in connection with the market organization, the presentation of a licence. This includes self-limiting agreements and the Thailand Cooperation Agreement)

8. Unit values (periodic values for certain perishable fruit and vegetables)

9. Variable components (processed agricultural products)

10. Textile categories (MFA and non-MFA)

11. Surveillance and protection (quantitative limits, quantitative restrictions)

12. Spain, Portugal

13. Washington Convention on International Trade in Species of Wild Flora and Fauna Threatened by Extinction: (CITES)
