Customs and Excise Act, Cap 322

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CHAPTER 322
THE CUSTOMS AND EXCISE ACT

ARRANGEMENT OF SECTIONS

PART I
PRELIMINARY
 
Section
1. Short title
2. Interpretation
3. Commissioner-General and Commissioner of Customs and Excise
4. Powers of Commissioner-General

PART II
POWERS OF OFFICERS

5. Stationing of officers on ship or train
6. Officers to travel free when on duty
7. Powers of officers in relation to ships, aircraft, or vehicles
8. Sealing of goods on ships, aircraft, or vehicles
9. General powers of officers
10. Taking of samples
11. Opening of packages
12.        Action of officer when given unsatisfactory answers to questions

PART  III
IMPORTATION  OF  GOODS

13. Customs ports, aerodromes and houses
14. Establishment of customs barriers
15. Prohibition of importation or exportation except through appointed ports
16. Appointment of landing, loading, and examination places
17. Licensing of customs areas
18. Charges by owner or operator of customs area
19. Vehicles entering or leaving customs areas
20. Person in charge of train to supply documents to officer
21. Person in charge of vehicle to report goods
21A.         Duty of persons arriving in Zambia to report to custom house
22. Report of arrival of aircraft
23. Report of arrival of ships
24. Non application of section fifteen
25. Report by operator of a pipeline
26. Report may be amended
27. Cargo may remain on board ships or aircraft
28. Liability for duty
29. Master, pilot, or pipeline operator may appoint agent
30. Goods deemed to have been imported
30A         Person entitled to act as declarant
31.      Time of importation
32.      No importation without entry
32A.         Entry  of ships, aircraft and other vehicles
32B.         Entry of goods prior to importation
33.   Entry of goods
33A.           Commissioner General may defer payment of duty
34.   Obligations for entry of imported goods
35.   Repealed by Act No. 4 of 1999
36.   Repealed by Act No. 4 of 1999
37.   Details to be shown on entry
38.   Repealed by Act No. 4 of 1999
39.   Repealed by Act No. 4 of 1999
40.   Goods prohibited from importation
41.   Restricted importation
41A.   Declaration of currency notes
42.   Wreck

PART  IV
CUSTOMS CARRIERS

43. Customs Carriers
44. Payment of duty by customs carrier
45. Repealed by Act No. 4 of 1999
46. Repealed by Act No. 4 of 1999

PART  V
EXPORTATION  OF  GOODS

47. Exporter to deliver customs documents and produce   goods
48. Exportation of goods
49. Exportation of goods over land
50. Outward clearance of ships
51. Outward clearance of aircraft
52. Master, pilot, or pipeline operator may appoint agent
53. Time of exportation of goods
54. Restriction of exportation     

PART  VI
WAREHOUSING  OF  GOODS

55. Licensing of bonded warehouse
56. Issuing or reissuing of bonded warehouse licence
57. Storing of goods in warehouse without payment of duty
58. Removal of goods from warehouse
59. Bonded goods as stores for aircraft or ships
60. Repealed by Act No. 4  of 1999
61. Liability of goods to duty at date  of entry for consumption
62. When warehoused goods shall be cleared
63. Sorting, repacking or destroying goods under customs authority
64. Transfer of ownership of goods warehoused
65. Warehouses may be locked by an officer
66. Taking stock and duty on deficiencies
67. Sampling of warehoused goods
68. Remittal of duty on certain warehoused goods which are  destroyed, etc.
68A.     Failure to pay duty by importer or owner of warehoused goods
69. Removal of goods in bond to any other port of entry or any other country
70. Responsibility for goods placed in a bonded warehouse

PART  VII
ORDINARY DUTIES AND DUMPING DUTIES
      
71. Definition of production of goods
72. Customs duties
72A.           Export Duties
73. Determination of origin of manufactured goods
74. Interpretation
75. Complaint against goods
75A.      Extent of injury
75B.    Provisional dumping or countervailing duty
75C.      Application of dumping and countervailing duty
75D.     Provisional duty on imported goods
75E.      Powers on an inquiry on subsidised or dumped goods
76.        Excise duties
76A.   Payment of excise duty on imported goods
76B.         Excise duty on services
77. Surtax
78. Repealed by Act No. 4 of 1999
79. Duties payable subject to certain provisions
80. Repealed by Act No. 4 of 1999

PART VIIA
SAFEGUARD MEASURES
 
80A. Interpetation of Part VIIA
80B. Application of safeguard measures
80C. Refund and Releases
80D. Imposition, extension or liberalization of definite safeguard measures
80E. Provisions of the Act with respect to safeguard measures
80F. Regulations      

PART  VIII
AGREEMENTS

81. President may enter into customs agreements
82. Minister may make regulations to give effect to agreements
83. Provisions of agreements and regulations to prevail when inconsistent with this Act or any other law
84. Repealed by Act No. 4 of 1999

PART  IX
VALUE FOR  DUTY  PURPOSES

85. Importer to specify customs value on entry
86. Amendment of valuation assessment
87. Foreign currency to be converted into Zambian currency
88. Assessment of excise duty due on importation
88A.    Assessment of excise duty and surtax on goods manufactured in Zambia
88B.   Valuation of exports

 

PART  X
REBATES,  REFUNDS,  AND  REMISSIONS  OF  DUTY

Section
89. Suspension and rebate of certain duties
90. Claims for exemption; burden of proof on claimant
91. Goods for President to be exempt from duty
92. Refunds generally

PART  XI
EXCISE  AND  SURTAX  MANAGEMENT
       
93. Licence to manufacture goods liable to excise duty or surtax
94. Goods which may be manufactured without licence and without payment of duty
95. Authority to manufacture goods without licence and without payment of duty
96.   Power of Commissioner-General to authorise manufacture of certain goods
97. Licensing of  manufacturers
98. Refusal or suspension of licence
99. Appeals
100. Surrender of licence
101. Authorised premises
102. Repealed by Act No. 4 of 1999
103. Repealed by Act No. 4 of 1999
104. Repealed by Act No. 4 of 1999
105. Repealed by Act No. 4 of 1999
106. Repealed by Act No. 4 of 1999
107. Repealed by Act No. 4 of 1999
108. Duties of licensed manufacturer
108A.       Cigarette tax stamps
109. Records to be kept on licensed premises
110. Stocktaking
111. Duty to be paid on surplus stock
112. Duty to be paid in respect of deficiency in stock, etc.
113. Entry and search of premises
114. Where processes in licensed premises are to be carried out and goods kept
115. Supervision of operations
116. Tables for calculating quantities of goods liable to excise duty or surtax
117. Obligations of manufacturers of goods liable to excise duty or surtax
118. Licensee to provide storerooms, plugs, taps, etc.
119. Damages to locks, pipes, safes, etc.
120.      Erection of safes, receivers, and requisites in connection therewith
121. Vats and butts
122. Ascertaining capacity of distillery, refinery tanks etc.
123. Strength to be as denoted by Gay Lussacs’ Hydrometer
124. Spirits store
125. Receipt into spirits store
126. Storing of manufactured wines
127.   Removal of and securing of duty on spirits or wines
128. Opening of store in the absence of an officer
129. Repealed by Act No. 4  of 1999
130. Repealed by Act No. 4 of 1999
131. Prohibitions in respect of brewing
132. Prohibitions in respect of worts, wash, low-wines, etc.
133. Spirits, worts, etc., illicitly kept
134. Removing or selling tobacco in respect of which any provision of this Act has been contravened to be an offence
135. Using or supplying unauthorised or previously used stamp labels to be an offence
136. Restriction of weight of cigarettes which may be manufactured
137. Removal of goods liable to excise duty or surtax
138. Procedure on cessation of manufacture of goods liable to excise duty or surtax
139. Loss of goods liable to excise duty or surtax in warehouses
139A.         Interpretation
139B.         Licensing of service providers
139C.         Application for Licence
139D.         Issue of Licence
139E.         Commissioner General may authorise service provider to render services without licence or payment of duty
139F.         Surrender of license
139G.        Duties of licensed service provider
139H.        Duty payable to constitute debt to Government
139I.          Records to be kept on licensed premises
139J.          Stocktaking or valuation or equipment and materials
139K.        Entry and search of premises
139L.         Obligation of service provider
139M.       Procedure on cessation of service provider to render service

PART  XII
OFFENCES,  PENAL  PROVISIONS,  AND  PROCEDURE
      
140. False statements by persons arriving in Zambia
141. False invoices, false representation and forgery
142. Possession of blank invoice
143. Obstruction of officers
144. Removing, altering, or defacing marks or seals
145. Certain responsibilities of master, pilot, or person in charge of vehicle
146. Removing or breaking locks placed on warehouse
147. Failure to make full declaration of sealable goods
148. Bribery, collusive seizure or agreement not to seize
149. Smuggling
150. Importation of prohibited or restricted goods to be an offence
151. Miscellaneous offences
152. Warehousing irregularities
153. Offences by licensed manufacturer
154. Offences relating to the use of ships, aircraft, or vehicles
155. General penalties
156. Concealed goods
157. Forfeited packages, containers, or utensils
158. Substitution of other goods for goods actually liable to seizure
159. Vehicles carrying goods liable to forfeiture
160. Ships, aircraft, or vehicles adapted for smuggling liable to forfeiture
161. Embargo on goods which have passed out of customs control
162. Power of officer to seize goods
163. Power of Commissioner-General  to release goods seized
164. Notice of action to be given to Authority
165. Tender of amends and effect thereof
166. Court may refuse costs
167. Pest infected or harmful goods
168. Imposition of fine by Commissioner-General
169. Orders by court as to unpaid duty and forfeitures
170.      Liens and preferences 
170A.   Recovery by distress
171.     Interest to be paid for late payment
171A.   Attachment of debts
172.      Impounding of documents
173. Burden of proof
174. Evidence in certain circumstances

PART  XIII
GENERAL
       
175. Secrecy
176. Oaths and affidavits
177. Entries, oaths, etc., made outside Zambia to be of full force and effect in Zambia
178. Translation of foreign documents
179. Conditions and enforcement of bonds
180. Fresh security
181. Joint and several liability of subscribers to bond
182. Security to be given by agents and other persons for due observance of laws
182A.   Licensing of Clearing and Forwarding Agents
183. Liabilities of agent and principal
184. Written authority to transact business on behalf of another
185. Expense and risk of handling goods
186. Repealed by Act No. 4 of 1999
187. Sellers of goods to produce proof of payment
188. Persons carrying on business to keep proper books
189. Claims and refunds
190. Appeals to Tribunal                         
191. Rates of duty in relation to time of importation or entry
192. Circumstances in which payment of proposed duty may be deferred
193. Repealed by Act No. 4 of 1999
194. Policies and instructions by Commissioner-General
195. Customs warehouses
196. Weights and measures
197. Goods in transit
198. Regulations
199. Orders
200. Rules
201. Delegation of Commissioner-General’s functions
202.       Presumption as to absence of licence, etc.

PART XIV
MISCELLANEOUS 
203.   Disposal of goods by the Commissioner-General
204.   Goods to be donated by Commissioner-General
205.   Proceeds of sale
206.   Savings and transitional provisions

FIRST SCHEDULE           -  Customs tariff
SECOND SCHEDULE        -  Excise tariff
THIRD  SCHEDULE          -  Repealed by Act No. 4  of 1999
FOURTH SCHEDULE      -  Surtax tariff
FIFTH SCHEDULE   -  Valuation of goods for the purpose of the Tariff.
SIXTH  SCHEDULE        -  Valuation of goods for the purposes of assessing Excise duty or surtax payable on goods manufactured in Zambia

SUBSIDIARY LEGISLATION

Federal Acts
  1 of 1980  16 of 1955
  5 of 1981  24 of 1955
  4 of 1982  10 of 1956
  3 of 1983  16 of 1956
  1 of 1984  16 of 1956
           14 of 1984  20 of 1956
  1 of 1985  29 of 1956
  1 of 1986    1 of 1957
18 of 1986  10 of 1957
  4 of 1987  20 of 1957
10 of 1988  24 of 1957
25 of 1989  15 of 1958
20 of 1992  25 of 1958
17 of   1993    7 of 1959
13 of 1994  15 of 1959
15 of 1994  21 of 1959
17 of 1995  22 of 1959
16 of 1996  44 of 1959
                                                                9 of  1997       3of 1960
                                                                                                               1 of 1998   4 of 1960
                                         2  of  1998    17 of 1960
                                                                          4 of  1999        18 of 1960
39 of 1960
5 of 1961
                                                                                                                                                                                                                                                                                                                                                                  3 of 2000                                             
                                                                                                                                                                                                                                                                                                                                                                                      2 of 2001       22 of 1961
                                                                                                                                                                                                                                                                                                1 of 2002
                                                                                                                                                                                                                                                                                                                                                            21 of 2002
                                                                                                                                                                                                                                                                                                                                                              1 of 2003
                                                                                                                                                                                                                                                                                                                                                            3 of 2004
                                                                                                                                                                                                                                                                                                                                                         11 of 2004
                                                                                                                                                                                                                                                                                                                                                            4 of 2005
                                                                                                                                                                                                                                                                                                                                                          3 of  2006
Government Notices    4 of 1962
407 of 1963          6 of 1962
13 of 1964  25 of 1962
14 of 1964  36 of 1962
82 of 1964  49 of 1962
  86 of 1964    3 of 1963
 139 of 1964   9 of 1963
143 of 1964   25 of 1963
                                                                                                                                                                                                                                                262 of 1964
                                                                                                                                                                                                                                                 497 of 1964                                                                                                    
    Acts No.
                                                
  Statutory instruments  66 of 1963
  145 of 1965  16 of 1964
  173 of 1965  35 of 1964
    30 of 1965
    31 of 1965
    47 of 1965
     3 of 1966
    21 of 1966
    37 of 1966
    38 of 1966
    54 of 1966
             2 of 1967
    3 of 1967
        22 of 1967
                                   52 of 1967
                                     7 of 1968
15 of1968
17 of 1968
29 of 1968
38 of 1968
39 of 1968
48 of 1968
3 of 1969
14 of 1969
19 of 1969
34 of 1970
1 of 1971
2 of 1971
31 of 1971
2 of 1972
24 of 1973
26 of 1973
7 of 1974
2 of 1975
1 of 1976
1 of 1977
1 of 1978
CHAPTER 322
 
                                                                                                                                                                                                         
CUSTOMS AND EXCISE

An Act to provide for the imposition, collection and management of customs, excise and other duties, the licensing and control of warehouses and premises for the manufacture of certain goods, the regulating, controlling and prohibiting of imports and exports, the conclusion of customs and trade agreements with other countries, forfeitures and for other matters connected therewith or incidental thereto.
                 [1st July 1955]

PART  I
PRELIMINARY

1. (1) This Act may be cited as the Customs and Excise Act.

(2) This Act shall be deemed to have come into operation on 4th February, 2006.

(As amended by G. N.. No. 407 of 1963, Act No. 1 of 1998, No. 2 of 1998, No. 4 of 1999,No.3 of 2000, No. 2 of 2001, No. 1 of 2002, No. 21 of 2002, No. 1 of 2003, No. 3 of 2004, No. 5 of 2005 and No. 3 of 2006 )

2.  In this Act, unless the context otherwise requires -
“agreement” means any customs or trade agreement entered into by the President in terms of section eighty-one;
“alcoholic spirits” means a mixture of alcohol in distilled water containing 57.1 per centum of alcohol by volume at 15.6 degrees Celsius or 49.28 per centum of alcohol by weight, and having a specific gravity at 15.6 degrees Celsius of 0.91976 referred to distilled water at the same temperature.

“aircraft” includes balloons, kites, gliders, airships, and flying machines;       
“alcoholic strength” in relation to spirits, means the strength of alcohol by volume ascertained by Gay Lussac’s hydrometer.
“assessment of duties and taxes” means the determination of the amount of duties and taxes payable,
“Assistant Commissioner” means an Assistant Commissioner of the Customs and Excise Division of the Zambia Revenue Authority;

“Authority” means the Zambia Revenue Authority established by the Zambia Revenue Authority Act;
     
“beer” includes -
(a) ale, stout, porter, spruce beer, lager beer and black beer; and
(b) any other potable liquid containing two percentum of alcohol by volume which is derived by fermentation other than honey beer, opaque beer, cider, perry or wine;

“Board” means the Zambia Revenue Authority Board established by the Zambia Revenue Authority Act;

“brandy” means -

(a) a distillate produced solely by the distillation of wine derived from the fermented juice of grapes, by a pot still or similar process at a strength not exceeding eighty per centum of alcohol by volume; or
(b) a mixture of two or more distillates as defined in paragraph (a) of this definition; or

(c) a distillate or mixture of distillates as defined in paragraph (a) or (b) of  this definition to which has been added wine spirit or neutral spirit and flavouring matter so, however, that the finished product contains not less than twenty per centum of distillate referred to in paragraph (a) calculated by alcoholic strength by volume at a temperature of 20 degrees Celsius; or

(d) marc brandy; and includes synthetic or imitation brandy which means a potable liquor containing more than two per centum of alcohol by  volume and which purports to have or has the appearance and flavour  of brandy but was produced by methods other than those specified in paragraph (a), (b) or (c) of this definition, and is not marc brandy;

“brewer” means a brewer or manufacturer of beer;
“cigar” includes cheroot and cigarillo;
“cigarette” means any article made from cigarette tobacco rolled or                                                                      enveloped in paper or other covering;
“cigarette tobacco” means -
(a) any tobacco cut into strips less than one millimetre in width and includes any cut tobacco described or offered for sale as tobacco for making into cigarettes;
(b) a mixture of any cut tobacco with tobacco as defined in paragraph (a) of  this definition;
“Commissioner” means the Commissioner of the Customs and Excise Division  of  the Zambia Revenue Authority;

“Commissioner-General” means the Commissioner-General appointed under the Zambia Revenue Authority Act;

“consumption” means consumption or use in Zambia;
 “container” in relation to tobacco or cigarettes, means any tin, box, package,  or other immediate container in which such tobacco or cigarettes is contained;
“crew” includes every person, except the master or pilot, employed in any capacity on any ship, aircraft or vehicles;
“custom house” means a custom house appointed by the Minister in terms of section thirteen;

“customs aerodrome” means any aerodrome appointed by the Minister in terms of section thirteen as being a place at or through which goods may be imported or exported and persons may arrive or depart, by air;

“customs area” means a place appointed by the Commissioner-General in terms of section seventeen;
“customs carrier” means a person licensed by the Commissioner-General under section forty-three to carry uncustomed or in bond goods;

“Customs Division”  means the Customs and Excise Division of the Zambia Revenue Authority;
“customs port” means a place appointed by the Minister under section thirteen as being a place through which goods may be imported or exported and at which persons may arrive or depart, by land or water;

“customs value” means the customs value of those goods  determined in accordance with the Fifth Schedule to this Act;
 
“customs warehouse” means any building, premises or area in Zambia that is declared by  the Commissioner-General to be a customs warehouse in terms of section one hundred and ninety-five;

“declarant” means any person  who makes a goods declaration or on whose behalf the declaration is made;

“Deputy Commissioner” means a Deputy Commissioner of the Customs and Excise Division of the Zambia Revenue Authority;

"direct trader input" means the electronic presentation and registration by an importer, exporter, excise producer, or agent acting in that behalf;
   
“distiller” means any person who conducts, works, or carries on any  distillery either by himself or through his agent or servant;

“distillery” means any place or premises where any process of distillation whatever of spirits is carried on, or where any process of rectification of spirits is carried on, or where any spirits are manufactured or produced from any substance whatever by any process other than fermentation;

“distress”  means to detain or seize in substitution for other goods such goods  or chattels as are deemed to be of equivalent value to those other goods or the sum of duties and other charges deemed to be due to the Republic on those  other goods and “notice of distress” and cognate expressions   
shall be construed accordingly;

“due date” means the date when payment of duties and taxes is due;

“duty” means any duty leviable under any law relating to customs and excise and includes surtax;
“duty paid value” means the customs value of any goods as determined in accordance with the provisions of the Fifth Schedule plus the duty payable thereon;

“entry” in relation to the clearance of goods for importation, warehousing, removal from warehouse, or exportation means the presentation, in accordance with the provisions of this Act, of a correctly completed declaration in writing in the prescribed form, and in the case where facilities are provided for direct trader input, registration on the Customs Computer System together with such bills of    lading, invoices, certificates and other documents as are by or under this Act required to be furnished  with that declaration, and “an entry” or “bill of entry” and “to enter” and cognate expressions shall be construed accordingly;
    
“examination station” means an area at a customs port designated by the Commissioner-General under section sixteen for the embarkation and disembarkation of persons and the loading and unloading of goods;

“excise duty” means a tax on particular goods or products or on a limited range of goods or products, whether imported or produced domestically, which may be imposed at any stage of production or distribution, by reference to the  weight, strength, or quantity of the goods or products, or by reference to their value  and includes a tax on particular services.

“export” means to take goods or cause goods to be taken out of Zambia, and cognate expressions shall be construed accordingly;
“exporter” means any person in Zambia who takes goods or causes goods to be taken out of Zambia, and includes any employee or agent of such person and the owner of such goods as are exported;

“fee units” means fee units as defined in the Fees and Fines Act;
“feints” means any liquid which, in the course of distillation, re-distillation or rectification, is conveyed to -
(a) a feints receiver; or
(b) a vessel, the use of which as a feints receiver is authorised by or under this Act;
“forfeited goods” means goods the property in which has passed to the Republic and “forfeiture” and “liable to forfeiture” and cognate expressions shall be construed accordingly;

“fortified wine” means wine, grape must or concentrated grape must to which -

(a) spirits, as defined in paragraph (c) of the definition of that term in this section, have been added; or

(b) wine mixed with spirits, as defined in paragraph (c) of the definition of that term in this section, has been added; but does not  include wine, grape must, or concentrated grape must contain more than thirty ercentum of alcohol by volume;

“free on board” means the value of goods when shipped for export, and includes all costs and charges up to the time of delivery of the goods on board the exporting vessel, vehicle or aircraft and the term

 “free on board value” shall be construed accordingly;

“gin” means -
(a) a distillate resulting from the re-distillation of neutral spirit in the presence of juniper berries with or without the addition of common salt and harmless aromatic or other flavouring matter in a pot or gin still; or
(b) a distillate as defined in paragraph (a) of this definition compounded with neutral spirit; and includes synthetic or imitation gin which means a potable liquor containing more than two per centum of alcohol by volume and which purports to have or has the appearance and flavour of gin but was produced by methods other than those specified in paragraph (a) or (b) of this definition;
“goods” includes all wares, articles, merchandise, animals, matter, baggage,   stores, or things;
“goods declaration” means a statement made in accordance with  this Act indicating the customs procedure to be applied to the goods and the particulars which the Commissioner-General requires;
“he” means “he” or “she” and cognate expressions shall be construed accordingly;
“honey beer” means any portable liquid containing more than two per centum of alcohol by volume but not more than ten per centum of alcohol by volume which is derived by the fermentation of a mixture of honey and water;

“hydrocarbon oil” includes petroleum oil and oil produced from coal, shale, peat or any other bituminous substance, and all liquid hydrocarbons, but does not include any oil which is a hydrocarbon or a bituminous or asphaltic substance and is, when tested in a manner prescribed by the Commissioner-General, solid or semi-solid at a temperature of twenty degrees Celsius;

“import” means to bring goods or cause goods to be brought into Zambia, and cognate expressions shall be construed accordingly;

“importer” in relation to goods, includes any owner of or other person for the time being possessed of or beneficially interested in any goods before entry of the  same  has been made and the requirements of this Act fulfilled, and the agent of any such person;

“in bond” in relation to the removal, transport or carriage of goods means the removal, transport or carriage of goods which are uncustomed, by a customs carrier or person authorised for that purpose and “in bond entry” and cognate expressions shall be construed accordingly;

“landing” in relation to goods, includes the discharging of goods from a pipeline;

“leaf tobacco” means the cured leaves of the tobacco plant;
“licensed premises” means any premises in respect of which a licence is issued in terms of section ninety-seven;
 
“loading” in relation to goods, includes the pumping or insertion of goods into a pipeline;

“low-wines” means spirits of first extraction by a single still and conveyed into a low wines receiver;

“manufacture” in relation to goods liable to excise duty or surtax, other than imported goods, includes the mixing, brewing, distilling, packaging, production or refining of goods liable to excise duty or surtax;

“manufactured tobacco” means -
(a) leaf tobacco which has been subjected to any process of manufacture including cutting, grinding, crushing, rolling, breaking, tearing or rubbing; and

(b) manufactured or partially manufactured tobacco which is subjected to any further process of manufacture including cutting, grinding, crushing, rolling, breaking, tearing or rubbing; and

(c) scrap tobacco, tobacco waste, tobacco clippings or stems or deposits of tobacco resulting from any processing or handling of leaf tobacco, made up for consumption or use in or outside Zambia;

“manufacturer in relation to goods liable to excise duty or surtax, other than imported goods” includes any person who is required to be licensed in terms of section ninety-three and any person who mixes, brews, distills, packages, produces or refines goods liable to excise duty or surtax or who employs others to do so on  account  of such person and “licensed manufacturer” and cognate expressions shall be construed accordingly;

“master” in relation to any ship or vehicle, means any person, other than the pilot of a ship, having charge of such ship or vehicle;

“methylate” includes any prescribed method of denaturing and cognate expressions  shall be construed accordingly;

“neutral spirit” means a spirit derived from the fermentation of carbohydrate materials and rectified at a strength of not less than ninety percentum of alcohol by volume;

“officer”  means a  person appointed by the Commissioner-General for the purposes of this Act, or any other person who is declared by the Commissioner-General to be an officer for the purposes of this Act whether at the time of appointment or otherwise;

“opaque beer” means any potable liquor containing more than two per centum  of  alcohol by volume which -

(a) is derived by the fermentation of a mash of cereal grain or vegetable   or of grain or vegetable products, with or without the addition of sucrose; and
(b) contains the mash or residue of the mash from which it is derived;
 
“operator” in relation to a pipeline, includes any person responsible for the management thereof or for pumping or insertion of goods into or the discharge of goods from the pipeline;

“package” means any container, wrapping or outer cover and its contents, or any bundle or single piece where the goods are not packed;

“penalty units” means penalty units as defined in the Fees and Fines Act;
“pilot” in relation to any aircraft, means any person having charge of such aircraft;

“pipe tobacco” means any manufactured tobacco including tobacco in the form  of cake,  plug or stick but not including cigars, cigarette tobacco, roll tobacco, snuff or tobacco processed for any purpose other than  chewing or smoking;

“potable” means suitable for consumption as an alcoholic beverage;

“premises” means any building or place whatsoever;
“refiner” means the proprietor or occupier of a refinery;
 
“refinery” means any premises used for the manufacture, production or treatment of hydrocarbon oil, but shall not include any premises used solely for cleaning, straining or blending of hydrocarbon oil;

“release of goods” means the action by the Customs and Excise Division to permit goods undergoing clearance to be placed at the disposal of the person concerned;
 
“revenue lock” or “revenue rod” means any lock or rod, as the case may be, affixed by an officer to any premises, other storage places, or goods, for the protection of the revenue;

“roll tobacco” means -

(a) leaf tobacco which is grown in Zambia and is twisted and put up for sale in the form of a roll, which is commonly known in Zambia as roll tobacco;

(b)tobacco grown in Zambia and made up into balls and commonly known as inyoka tobacco;

“rum” means -
(a) a distillate resulting from the distillation of the fermented juice of sugar cane or its by-products at a strength not exceeding eighty-  five per centum of alcohol by volume; or
(b) a mixture of two or more distillates as defined in paragraph (a) of this definition; or
(c) a distillate or mixture of distillates as defined in (a) and (b) of this definition  compounded with neutral spirit derived from sugar cane or  its by-products so,  however, that the finished product contains not less than twenty per centum of distillates referred to in paragraph (a)  calculated by alcoholic strength measurement; and includes synthetic or imitation rum which means a potable liquor containing more than two per centum of alcohol by volume and which purports to have or has the appearance and flavour of rum but was produced by methods other than those specified in paragraph (a), (b) or (c) of this definition;

“sealable goods” means –
(a) ship or aircraft stores and any other goods being the personal property  of, or in the possession of the pilot, master or any member of the crew, that are subject to duty and on which such duty has not been paid; and
(b) goods including medical supplies, being prohibited or restricted imports into Zambia that are declared to the Customs Division by the pilot or master and which are held in a secure place under the personal supervision of the pilot or master;
“security” means an undertaking which ensures to the satisfaction of the Commissioner-General that an obligation to the Commissioner-General will be fulfilled;
“ship”  includes any ship, vessel,  boat, hovercraft or floating construction of any kind whatsoever, whether propelled by steam or otherwise or towed;

“smuggling” means any importation, introduction, exportation, or attempted   importation, introduction, or exportation of goods with intent to defraud the Government or to evade any prohibition of, restriction on, or regulation as to, the importation, introduction, or exportation of any goods required to be accounted for under this Act, and “smuggle” and “smuggled goods” have corresponding meanings;
 
“spirits” means -

(a) ethyl alcohol;
(b) feints; and
(c) potable liquid containing more than two per centum of alcohol by volume which is not -
(i) beer, honey beer, opaque beer, cider or perry; or
(ii) wine containing thirty per centum of alcohol by volume;
“stamp label” means any piece of paper or other material, having thereon the stamp, mark or impression of any die, plate, or other instrument, made or used under this Act for the purpose of denoting any duty:
  
“still”  means a still designed for or capable of being used for the production and refining of alcohol and includes part of any such still and all apparatus or part of apparatus capable of being used for the production  and refining of alcohol;

"Tax Payer Identification Number" means the National Registration Card number or such number as may be designated by the Commissioner-General;

“third party” means any person who deals directly with the Customs and Excise   Division for and on behalf of another person in relation to the importation, movement or storage of goods;

“transhipment” means the procedure under which goods are transferred under Customs control from the importing means of transport to another means of transport;

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

“uncustomed goods” means goods liable to duty on which the full duties have not been paid, and any goods, whether liable to duty or not, which, being required to be accounted for in terms of this Act, have not been so   accounted for;

“vehicle” means any train, motor car, van, lorry, cart, or other conveyance of any kind, except a ship or aircraft, and includes fittings, furnishings, and equipment thereof and also animals and their harness and tackle;

“warehouse or bonded warehouse” means a building, installation or area licensed as a bonded warehouse by the Commissioner-General in accordance with the provisions of section fifty-five;

“wash” means the liquid from any substance prepared for distillation after fermentation has commenced;

“weight” means -
(a) in relation to tobacco, the net weight of such tobacco plus the weight of the moisture and other substances contained therein at the time of manufacture; and
(b) in relation to cigarettes, the weight of the cigarettes as a whole including the weight of the tobacco, the paper or other wrapping materials, and the tipping material, if any;
“wet goods” means potable liquid of any description containing more than two per centum of alcohol by volume other than honey beer;

“wine” -
(a) means any potable liquid derived by the fermentation of the juices of fruit or vegetables or fruit or vegetable products; and
(b) includes fortified wine; but does not include opaque beer, cider or perry;
“wort” means any liquid or substance containing saccharine matter before    fermentation has commenced.
(As amended by No. 24 of 1955, No. 16 of 1956, No. 20 of 1957, Nos. 7 and 22 of 1959, No. 18 of 1960, No. 36 of 1962, No. 3 of 1963, G. N.   No.407 of 1963, Act No. 16 of 1964, S. I. No. 173 of 1965, Acts No. 38  of 1966,  No. 48 of 1968, No. 6 of 1973, No. 24 of 1973, No. 2 of 1975, No. 4 of 1984, No. 10 of 1988, No.25 of 1988, No. 20 of 1992,  No. 16 of 1996, No. 9 of 1997, No. 4 of 1999, No. 2 of 2001 and No. 3 of 2004)

3. (1)  The Commissioner-General shall be responsible for the administration of this Act and any other law relating to customs and excise.

(2)  The Commissioner-General shall, subject to the provisions of the Zambia Revenue Authority Act, have  the management and control of the Customs and Excise Division and of all persons employed in that Division.

(3)  The Board shall appoint a Commissioner of Customs and Excise Division who shall be responsible for the day to day operation and management of the Customs and Excise Division under the general supervision of the Commissioner General.

(4) In the absence of the Commissioner-General from Zambia or when otherwise directed by the Commissioner-General or the Board , the Commissioner of Customs and Excise Division, shall subject to the directions of the Board, perform  the functions of the Commissioner-General under this Act.

(Act No. 4 of 1999 and Act No.3 of 2004)

4.  The Commissioner-General may-

(a) with the consent of and subject to such conditions as the President may determine, confer all or any of the powers and impose all or any of the duties of an officer under this Act-

(i)  upon any public officer or class of public officer;
 
(ii) upon any member, or class of member of the Defence Force or  upon any prison officer as defined in the Prisons Act or upon any  police officer; and

(b) with the consent of any person who is not a person or a member of a class of persons referred to in paragraph (a), confer all or any of the powers and impose all or any of the duties of an officer under this Act upon that person.

(As amended by Act No. 4 of 1999) Short Title                  

 

 

 

 

 

Interpretation

 

 

 

 

 

 

 

 

 

 

 

Cap. 321

 

 

 

 

 

 

Cap. 321

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Act No. 11 of 1998

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Commissioner-General and Commissioner of Customs and Excise

 

 

 

 

 

 

 

 

 

 

 

Powers of Commissioner-General

 

 

 

Cap. 97
  

  
  
PART  II
POWERS OF OFFICERS

5. The Commissioner-General may station an officer on any ship or train while such ship or train is within Zambia and the master of any such ship or the person in charge  or control of any such  train shall provide free of charge such accommodation and board as the Commissioner-General may reasonably require.

(As Amended by Act No. 4  of 1999)

6. Any officer, when travelling on any duty connected with the administration of this Act in any ship or train, shall be entitled to travel free of charge as a passenger of such class as the Commissioner-General may direct.

7. (1)  An officer may board any ship arriving at or being about to depart from any port in Zambia, or being within Zambian waters, and -
(a) may freely stay on board for so long as the officer considers necessary for the proper performance of  duties or until all goods laden therein have been delivered from such ship;
(b)  shall have free access and the right to search every part of the ship and to examine all goods on board;
(c) shall have power to fasten down hatchways, doors and other openings;
(d) shall have power to lock up, seal, mark, or otherwise secure any goods on board that ship; and
(e) shall have the right to, lock up, seal, or otherwise secure the ship’s wireless apparatus.
(2) An officer may enter any aircraft or vehicle arriving in or being about to depart from Zambia, or any aircraft or vehicle within Zambia which is suspected of containing uncustomed goods, and may, mutatis mutandis, exercise the powers provided for in subsection (1).
(3) If any place or any package within or upon any ship, aircraft, or vehicle is locked or otherwise secured and the keys thereto or other means of opening it are not produced on demand, the officer may open such place or package in any manner in his power.
(4) An officer may, in the pursuance of that officer’s duties, stop and detain within the borders of Zambia any ship, aircraft, or vehicle entering or about to depart from Zambia.
(As amended by G. N. No. 407 of 1963, Act No. 16 of 1964, . I. No. 173 of 1965 and Act No. 4  of 1999)

8. (1)  In addition to the powers conferred by section seven, an officer, if he enters any ship, aircraft, or vehicle under the powers conferred by section seven, may, subject to such regulations as may be prescribed or to such rules as the Commissioner-General may make, seal up all sealable goods on the ship, aircraft, or vehicle which are either unconsumed stores of the ship, aircraft, or vehicle or the personal property or in the possession of the master or pilot or any member of the crew thereof, and the master or pilot and members of the crew shall declare all such sealable goods and produce such goods when called upon by an officer to do so.

(2) An officer may seal up any goods other than sealable goods in the possession of the master, pilot, members of the crew, or passengers on the ship, aircraft, or vehicle.

(3)  Except by the authority of an officer, no seal placed by an officer upon any goods under this section shall be broken or disturbed while the ship, aircraft, or vehicle remains at any place in Zambia.

(4)  Nothing in this section contained shall in any way affect the provisions of sections twenty, twenty-one, twenty-two and twenty-three.

(5)  An officer may permit surplus stores to be entered for consumption under and subject to the same rules, regulations, and duties to which the like kinds of goods would be subject on importation, or permit any surplus stores to be entered and warehoused for future use as ship’s, aircraft or vehicle stores, even if they could not legally be imported for consumption.

(As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)

9.  (1)  An officer may stop and search any person, including any person within or upon any ship, aircraft, or vehicle, whom he has good reason to suspect of having secreted about him or in his possession any dutiable goods or any goods in respect of which there has been a contravention of any of the provisions of this Act:

Provided that -
(i) before being searched, such person may demand to be taken before  an officer of higher rank who may, at his discretion, discharge such person or direct that he be searched;
(ii) a person shall be searched only by a person of the same sex.
(2)  For the protection of the revenue and the proper administration of this Act, the Commissioner-General or an officer authorised by the Commissioner-General may-
(a) without previous notice, at any time enter any store, shop, structure, or enclosed area for the reception of goods, for the purpose of making such examination and inquiry as he considers necessary, and may seal, mark, detain or otherwise secure any package there found;
(b) while he is on such premises or at any other time, require from any person the production then and there, or at a time and place to be fixed by the officer, of any book, document, or thing which is required under the provisions of this Act to be kept or exhibited, or which is or has  been on such premises or in the possession or custody or under the control of any such person or his employee;
(c) at any time and at any place require from any person who has the possession, custody, or control of any such book, document, or thing, as is mentioned in paragraph (b), the production thereof then and there, or at a time and place to be fixed by the officer;
(d) examine and make extracts from and copies of such books or documents as are mentioned in paragraph (b) and may require from any person an explanation of any entry therein and may seize such books, documents, or things as in his opinion may afford evidence of an offence under this Act; and

(e) take with him on to such premises an assistant who may be a police officer or other person.

(3)  Any person who is in occupation, ownership, or control of any premises referred to in subsection (2) and every person employed by him shall at all times furnish such facilities as are required by an officer for entering such premises in the course of his duties and for the exercise of the powers conferred by subsection (2).

(4)  If an officer, after having declared his official capacity and his purpose and having demanded admission into any premises referred to in subsection (2), is not immediately admitted thereto, he and any person assisting him may at any time, but during the hours of darkness only in the presence of a police officer, break open any door or window or break through any wall on such premises for the purpose of entry and search.

(5)  An officer and any person assisting him may at any time break up any part of any premises referred to in subsection (2) for the purpose of search, and if any safe, chest, box, or package is locked or otherwise secured and the keys thereof or other means of opening it are not produced upon demand, may open such safe, chest, box, or package by any means at his disposal.
(6)  If a search reveals no breach of this Act, any damage done by an officer or person assisting him shall be made good at the expense of the Government, unless such officer or other person has been obstructed in the exercise of his powers under this section.
(7)  Where the Commissioner-General has reasonable grounds to suspect that any person, company or institution has contravened or failed to comply with any provision of this Act, he may apply to the High Court ex parte for an order requiring any bank or financial institution to furnish him within the time limited by the order, a statement in writing containing particulars of:
(a) all bank accounts, whether current or deposit, business or private, of such person, company or institution kept at any branch of that bank or financial institution; and
(b) deposits or sources of deposits made by such person, company or institution in any account maintained at that bank or financial institution; and
(c) all payments made by or to any such person, company or institution.
(8)  Upon any such examination or inspection as is referred to in this section or in respect of any matter connected with the provisions of this Act, an officer shall have the right to put such questions to any person as may be required for obtaining all necessary information.
(As amended by G. N. No. 407 of 1963, Acts No. 16 of 1996,  No. 4 of 1999 and No. 1 of 2003)

10.  An officer may at any time take, without payment, samples of any goods for examination or for ascertaining the duties payable thereon or for such other purpose as the Commissioner-General may consider necessary, and such samples shall be dealt with and accounted for in such manner as the Commissioner-General may direct:

Provided that any sample so taken shall, whenever possible, be returned to the owner of the goods.
(As amended by Act No. 16 of 1996)

11.  (1)  An officer may require the owner of any package imported or believed to have been imported into Zambia, or entered for export or believed to be intended for export from Zambia, to open such package and may examine, weigh, mark, or seal such goods as are contained therein.

(2)  An officer may, in the absence of the owner of any such package as is mentioned in subsection (1), open and examine such package at the owner’s risk and expense.

(As amended by G. N. No. 407 of 1963,  Acts No. 16 of 1964 and No. 4 of 1999)

12. (1) Where an officer-

(a) is not satisfied that the answer to a question put to a person under any section of this Act is correct;
(b) has not been given an answer to a question put to a person under any section of this Act; or

(c) is not satisfied with the explanation given by a person in respect of goods that are or have been, or that the officer suspects are or have been, in that person's possession or under that person's control and the officer has reasonable cause to suspect that an offence has been, is being, or is about to be, committed against this Act by that person, the officer may-
       
(i) take such person to a police station and lay a charge against that person; or

(ii) if there is no police station in the vicinity  take such person before a magistrate with a view to obtaining a warrant for that person’s arrest.

(As amended by Act No. 4 of 1999)  Stationing of officers on ship or train  

 

 

 

Officers to travel free when on duty

 

Powers of Officer in relation to ships, aircraft or vehicle

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sealing of goods on ships, aircraft or vehicles

 

 

 

 

 

 

 

 

 

 

 

 

 

General powers of Officers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taking of samples

 

 

 

 

Opening of packages

 

 

 

 

 

Action of officer when given unsatisfactory answers to questions

 

 

 

 

 

 

 

 

 
  
PART  III
IMPORTATION  OF  GOODS

13.  (1) The Minister may, subject to such terms and conditions as the Minister may specify-

(a) appoint places to be customs ports for Zambia at or through which goods may be imported or exported and persons may arrive or depart, by land or water;

(b) appoint places within Zambia to be customs aerodromes at or through which goods may be imported or exported and persons may arrive or depart, by air;

(c) define the roads or routes over which imported goods that are uncustomed, or goods that are to be conveyed in bond or goods intended for export, shall be conveyed to or from a particular customs port or customs aerodrome;

(d) appoint custom houses at customs ports or customs aerodromes or elsewhere within Zambia  for the  processing of entries, the
collection of revenue and for the general administration of this Act; and

(e) determine the hours of the day and night during which particular customs ports and  custom houses shall be open for the processing of  persons and goods either in general or in specific classes or categories.

(2) The Minister may, by statutory order, revoke or amend any appointment, determination, definition, direction or specification made under subsection (1).
(As amended by Act No. 4 of 1999)
14.  (1)  The Commissioner-General may establish customs barriers on any road or route for the control of imports and exports.
(2)  Any person who fails to stop at a customs barrier established in terms of subsection (1) or who breaks or damages such barrier shall be guilty of an offence.

(As amended by No.1 of 1957 and Act No. 16 of 1996)

15.  (1)  Subject to subsections (2) and (3)  and section twenty-one A, all ships, aircraft and vehicles including trains and all persons whether or not engaged in importing or exporting goods shall enter or leave Zambia through ports or aerodromes appointed under section thirteen, and shall follow such routes as may have been appointed or defined under that section, and shall comply with all  rules and regulations made under  this Act or any other written law  in force for the protection of the revenue and trade of Zambia or for any other purpose.

(2)  The Commissioner-General may, at his discretion, permit, subject to such conditions as he may specify, ships, aircraft and vehicles and persons whether or not engaged in importing or exporting goods to enter or leave Zambia through places or aerodromes or by routes other than those appointed or defined in terms of section thirteen.
(3)  Any pipeline through which goods may be imported or exported shall, for its length in Zambia, be laid along such route as may be defined in respect thereof under section thirteen, and shall be constructed and operated in accordance with such regulations as may be prescribed.
(Act No. 16 of 1964 as amended by Acts No. 48 of 1968, No. 16 of 1996 and  No. 4 of 1999)

16.  (1)  The Commissioner-General may appoint at any customs port or customs aerodrome places to be known as examination stations for the embarking and disembarking of persons and for the loading, unloading, and examination of goods including baggage, and may from time to time make such rules and lay down such conditions in connection therewith as the Commissioner-General considers necessary.

(2)  Where at any customs port or customs aerodrome, an examination station has been appointed under this section, any person who embarks or who disembarks or who loads or unloads goods otherwise than at such place, except with the written permission of the Commissioner-General, shall be guilty of an offence.

(As amended by Acts No. 16 of 1996 and No.4 of 1999)

17. (1) The Commissioner-General may, subject to such terms and conditions as the Commissioner-General may determine license-

(a) any area, place or building in or at a customs port of entry or customs aerodrome, as a customs area in which imported goods or goods for export may be held and stored before entry for consumption, warehousing, export or such other purpose as permitted or required by this Act; or

(b) customs areas at inland places for the receipt and storage of uncustomed goods carried by licensed customs carriers, including trains, before entry in accordance with this Act.

(2) A licence issued under this section shall expire on 31st December in each year and may be renewed by the Commissioner-General on receipt of an application for renewal in the prescribed form and on payment of the prescribed fee.

(3) The owner or operator of a customs area shall provide and maintain without charge such accommodation and facilities as the Commissioner-General may determine are reasonably necessary and suitable for the purposes of carrying out the functions and responsibilities of the Customs Division at that place.

(4) No person or vehicle shall enter or leave a customs area, and no goods whether dutiable or not shall be brought into or taken out of any customs area, otherwise than through an entrance or exist approved for that purpose by the Commissioner-General.

(5) No vehicle or goods shall be taken out of any customs area without the permission of the Commissioner-General.

(6) Any person or vehicle entering or leaving any customs area and all goods which are being brought into or out of such area may be detained by an officer for the purposes of search or examination.

(7) The operation of any customs area shall be subject to such regulations and rules as may be made pursuant to the provisions of this Act.
(As amended by Act No. 4 of 1999 and No. 4 of 2005)
  
18.   No charges shall be made by the owner or operator of a customs area for the reception and storage in that area of any imported goods during such period and under such circumstances as may be prescribed under this Act.
(Act No. 4 of 1999)

19.  The driver or person in charge or having the control of any vehicle which is within or is entering or leaving any customs area shall, when requested to do so by an officer by word, sign, or in any other manner, cause the vehicle to stop for the purpose of search and examination, and no person shall cause the vehicle to be set in motion again until permitted by such officer to do so.
(As amended by Act No. 4 of 1999)

20.  (1) Upon first arrival in Zambia of any train, the driver or other person in charge of any train shall cause that train to proceed and stop within, a customs area and shall deliver to the Customs Division an inward report in the prescribed form together with such other documents as may be required by the terms and conditions of the customs carriers licence issued to the owner or operator of the train.

(2) The driver or other person in charge of the train  shall answer any questions  asked by any officer in regard to the train, its journey and all persons, or goods carried on it.

(3) No goods shall be unloaded from or loaded on to any train or any part of a train separated from any other part other than with the permission of the Customs Division.

(4) Any goods permitted by the Customs  Division to be unloaded are to be unloaded  within the customs area.

(5)  No train shall  leave the customs area to continue its journey within Zambia or for any other purpose other than with the written permission of the Customs Division.

(6)  On having received  permission from the Customs Division to leave the customs area,  the driver or person otherwise in charge of the train shall  comply  with any terms or  conditions of that permission and of the customs carriers licence issued to the owner or operator of the train.

(Act No. 4  of 1999)

21. (1)  The person in charge of any vehicle, other than a railway train, arriving in Zambia, shall-

(a) in the case of arrival by ship or aircraft, unless otherwise directed by an  officer, proceed immediately with the vehicle from the examination   station, or other approved point of unloading, to a customs area at that port  or aerodrome; or

(b) in the case of arrival by road, unless otherwise directed by an officer, proceed immediately to a customs area at that port and before unloading or in any manner disposing of such vehicle or any goods thereon or contained therein, shall  deliver to the custom house at that port, a report in the prescribed form together with such other documents as may be required by the terms and conditions of  any customs carriers licence issued to the owner or operator of the vehicle.   

(2) The driver or other person in charge of the vehicle shall answer any questions asked by any officer in regard to the vehicle, its journey and all persons or goods carried in or on it.

(Act No. 4 of 1999)

21 A.  (1) Any person arriving in Zambia shall-

(a) in the case of  persons arriving by train, report to the Customs Division at the customs area designated for trains at the customs  port of  arrival;
(b) in the case of  persons arriving by ship or aircraft, whether or not travelling by vehicle carried on that ship or aircraft, report to the Customs Division at the examination station of the customs port of arrival;
(c) in the case of persons arriving by  vehicle, unless otherwise directed by an officer, convey that vehicle immediately to a customs area appointed at the customs port of arrival and  report to the custom house at that port;

(d) in the case of persons crossing the border by foot or by means of transport other than as specified above, report to the custom house at the customs port nearest to the point at which that person crossed the border.

(Act No. 4  of 1999)

22.  (1) The pilot in charge of any aircraft arriving in Zambia shall, immediately after the landing at a customs aerodrome or other place permitted under the  provisions of section fifteen, cause the aircraft to proceed to the examination station  at that place.

(2)  The pilot in charge of the aircraft shall-

(a) within one hour after landing the aircraft, deliver to the Customs Division an inward report in the prescribed form together with such other documents as may be required by  or under this Act;

(b) answer any questions asked by any officer in regard to the aircraft, its cargo, crew, passengers and journey.

(3) Except with the permission of the Customs Division, no person shall enter or leave any aircraft that has arrived in Zambia or unload any cargo therefrom until a report has been made in terms of this section and  any other customs requirements in regard to inspection or examination of the aircraft and its passengers and or cargo have been completed.
(4) Except with the permission of the Customs Division and in accordance with a customs clearance, no aircraft shall leave the customs examination station.
(Act No. 4 of 1999)

23.  (1) The master of any ship arriving in Zambia  at a customs port or other place permitted  in accordance with the provisions of section fifteen  shall cause that ship to proceed immediately to an examination station.

(2) The master of any ship arriving in Zambia shall-
(a) within twenty-four hours of such arrival, deliver to the Customs Division an inward report in the prescribed form together with such other documents as may be required by or under this Act;

(b) answer any questions asked by any officer in regard to the ship, its cargo, crew, passengers and journey.

(3) Except with the permission of the Customs Division, no person shall enter or leave any ship that has arrived in Zambia or unload any cargo therefrom until a report has been made in terms of this section and  any other customs requirements in regard to inspection or examination of the ship and its passengers or cargo have been completed.

(4) Except with the permission of the Customs Division and in accordance with the customs clearance, no ship shall leave the examination station.

(Act No. 4  of 1999)

24. (1) Section fifteen  shall not apply to a ship or aircraft that is required or compelled to berth, land, anchor or otherwise arrive at a place other than a customs port or customs aerodrome if such arrival-

(a) is required by any statutory or other requirement relating to navigation; or

(b) is compelled by accident, stress or weather or other necessity.

(2) The master, pilot or person in charge of any ship or aircraft to which this section applies-

(a) shall report forthwith to a customs officer;

(b) shall not, without the consent of a customs officer, permit any goods carried in the ship or aircraft to be unloaded from it or any of the crew or passengers to depart from its vicinity; and

(c) shall  comply with any directions given by a customs officer in respect of any goods, crew or passengers carried in the ship or aircraft.
 (Act No. 4 of 1999)
25.  The nature and quantities of goods imported or exported through a pipeline shall be recorded and reported in such form as may be prescribed by the operator of the pipeline in such form as may be prescribed and in such manner as the Commissioner-General may direct, and, for the purpose of keeping such record and making such report, the operator shall, at his own expense, provide such apparatus and appliances as the Commissioner-General may specify.
(Act No. 48 of 1968 as amended by Acts No. 16 of 1996 and No. 4 of 1999)

26.  If a report required in terms of section twenty-one, twenty-two, twenty-three, or twenty-five is found to be in any way incomplete or incorrect, an officer may, if satisfied that there was no fraudulent intention, permit the report to be amended by the person who made it.
(As amended by Acts No. 48 of 1968,  No. 16 of 1996 and No. 4   of 1999)

27.  With the permission of and under conditions imposed by an officer authorised for that purpose by the Commissioner-General at any port or customs aerodrome, the master of a ship or the pilot of an aircraft may retain on board cargo consigned to that port or aerodrome or may land at that port or aerodrome cargo not consigned thereto.

(As amended by Act No. 16 of 1996 and No. 4 of 1999)

28.  (1) The master of a ship, the pilot of an aircraft, the operator of a pipeline, or the owner or person in charge of any other vehicle as the case may be, shall be liable for the duty on all goods which are removed from the said ship, aircraft, pipeline or other vehicle at any place in Zambia other than that to which they have been consigned or at which they are required to be entered, and such liability shall continue until the goods have been accounted for to the satisfaction of the Commissioner-General.

(2)   In all cases where under the provisions of subsection (1) liability for duty does not rest upon the master of the ship, the pilot of an aircraft, the operator of a pipeline, or the owner or person in charge of any other vehicle, liability for duty on all imported goods or goods deemed to have been imported in terms of section thirty shall rest upon the importer or, in the case of goods consigned to Zambia, for transhipment to a place outside Zambia, upon the person within Zambia who deals with the goods on behalf of the owner thereof.
(3) In all cases where under the provisions of subsection (1) liability for duty does not rest upon the master of the ship, the pilot of an aircraft, the operator of a pipeline, or the owner or person in charge of any other vehicle, liability for duty on all exported goods or goods deemed to have been exported in terms of section forty-seven shall rest upon the exporter or, in the case of goods consigned from Zambia upon the person within Zambia who deals with the goods on behalf of the owner of the goods;

(4)   If it can be shown before the delivery of any goods has been granted that such goods have been wrongly consigned or addressed to Zambia or have been imported through error or oversight on the part of the master of the ship, the pilot of an aircraft, the operator of a pipeline or the owner or person in charge of any other vehicle, the Commissioner-General may allow the said goods to be exported without payment of duty under such conditions as he may impose.

(As amended by G. N. No. 407 of 1963,  No. 24 of 1973, Act No. 16 of 1996 and No. 4 of 2005)

29. (1)  Notwithstanding anything to the contrary contained in sections twenty-two, twenty-three, and  twenty-five, the master of a ship, the pilot of     an aircraft, or the operator of a pipeline, may appoint an agent to perform any act including the answering of questions under this Act, and any such act performed by the agent shall in all respects and for all purposes be deemed to be the act of the master, pilot or operator, as the case may be.

(2)  Notwithstanding subsection(1), where the personal attendance of the master, pilot or operator is required by an officer, such person shall attend in person and answer any questions asked by an officer.
(Act No. 4  of 1999)

30.  All goods reported under the provisions of this Part or shown on the bill of lading, manifest, consignment note, waybill, or other document as having been consigned to Zambia shall be deemed to have been imported unless it is proved to the satisfaction of the Commissioner-General that they were not imported.

(As amended by G. N. No. 407 of 1963 and Act No. 16 of 1996)

30A.  Any person having the right to dispose of the goods referred to in a to goods declaration shall be entitled to act as a declarant.

 

31 (1) The time of importation of any goods into Zambia shall be deemed to be -
 
 (a) in the case of ships and where goods are imported by ship, at the time when the ship first enters the territorial waters of Zambia whether or not in the course of a journey to Zambia;

(b) in the case of aircraft, and where goods are imported by aircraft, at the time when the aircraft makes its first landing in Zambia;

(c) in the case of trains and where goods are imported by train, at the time when the train crosses the borders of Zambia;

(d) where goods are imported by pipeline, the time when the goods are discharged from the pipeline in Zambia;
(e) where goods are imported by means other than ship, aircraft, train or  pipeline, the time when the goods cross the borders of Zambia.
(2)  The time of importation of any goods imported into Zambia by post shall deemed to be the time when the goods arrive at the post office where duty is assessed.
(As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968, No. 14 of 1984, No. 16 of 1996, No. 4 of 1999 and No. 1 of 2003)

32.  (1)  Goods shall not be imported into Zambia without entry being made and without such duties as may be imposed by law being paid or secured.

(2) Subject to the provisions of section thirty-four and any regulations  and or rules made pursuant to this Act, entry of imported goods shall in each case be made at the customs port of first arrival for one of the following purposes-

(a) for consumption;
(b) for warehousing in a bonded warehouse;

(c) for in-bond carriage to-
(i) another customs port or customs aerodrome for export; or

(ii) a customs area at another customs port or inland place, for further entry.

(3)  Goods entered for warehousing or otherwise for purposes involving in bond carriage shall be conveyed by licensed customs carrier to such warehouse, or customs area at another customs port or customs aerodrome or inland place as is specified in the entry or consignment documents or as otherwise directed by the Customs Division.
 
  (4)  Goods entered for in bond carriage to a customs area at another customs port or inland place for further entry shall  be entered for consumption or warehousing within the period of thirty days as provided in section thirty-three.

(5) The Commissioner-General may specify goods to be entered for warehousing or otherwise for purposes of in bond carriage, subject to such conditions as the Commissioner-General may prescribe or determine by rules made pursuant to section two hundred;

(6)  The owner or occupier of a customs area shall not remove or permit the removal of uncustomed goods placed in the customs area without written authority from an officer, and no person shall remove or take delivery of uncustomed goods from a customs area without written authority from an officer.

(7)  A carrier of goods or operator of a pipeline shall not remove or discharge or permit the removal or discharge of uncustomed goods from the ship, aircraft, vehicle or pipeline in his charge or control without written authority from an officer, and a person shall not remove, discharge or take delivery of uncustomed goods from any ship, aircraft, vehicle or pipeline without written authority from an officer.

(As amended by No. 16 of 1956, G. N. No 407 of 1963,Acts No. 48 of 1968, No. 4 of 1999 and No. 4 of 2005)

32A (1)  Notwithstanding anything in this Act,  entry pursuant to section thirty-two shall be made in respect of ships, aircraft, trains and other vehicles imported into Zambia otherwise than as cargo, as may be prescribed or as the Commissioner-General may determine in relation to any such ship, aircraft, train or other vehicle or class thereof, by rules made pursuant to section two hundred.
(2)  For the purpose of making entry in respect of ships, aircraft, trains and other vehicles imported into Zambia otherwise than as cargo these vehicles shall  be deemed to have been imported as cargo and unloaded as such on arrival.
(As amended by Act No. 4 of 1999)

32B. (1) The Commissioner-General may, subject to such rules as the Commissioner-General may prescribe, accept entry of goods for customs purposes five days prior to the arrival of the goods at a customs port on condition that the importer of the goods or the agent of the importer undertakes to present to the Customs Division goods which match the goods so declared in all material particulars.

(2) Subject to section eighty-seven, where goods are entered under subsection (1), the Commissioner-General shall make an assessment of the duties due on the goods and the importer of the goods or the agent of the importer shall pay the duties so assessed within five days of such assessment unless the goods are entered to be warehoused or are removed in bond.

(3) The importer of the goods or the agent of the importer may, prior to the examination of the goods, request the Customs Division to amend the declaration made under subsection (1) and where the declaration is amended the Commissioner-General shall make an assessment of the duties due and the importer of the goods or the agent of the importer shall pay the duties so assessed within the period specified in subsection (2) unless the goods are entered to be warehoused or are removed in bond.

(4) Where no request to amend a declaration is received or where the request is received after the examination of the goods has commenced, and if the reasons given by the importer or the agent of the importer for not amending the declaration or for submitting the request late are deemed invalid, the goods shall be liable to seizure.

(5) Subject to the provisions of sections thirty-one, thirty-two, thirty-four and thirty-seven, goods entered under this section shall be released from Customs control on the issuance of a release order by the Customs Division.

(6) Any importer, importer’s agent or other person who makes any declaration to the Customs Division with respect to the pre-entry of goods under this section which that person knows to be false or incorrect in a material particular commits an offence.
(As amended by Act No. 3 of 2006)

33. (1)  All goods not entered within thirty days after the time of  their importation pursuant to section thirty-one shall be liable to seizure.

(2)  Where such goods are not entered for customs purposes pursuant to the requirements of subsection (1) the goods shall be forfeited and may be sold or disposed of by the Commissioner-General  in accordance with the provisions of sections two hundred and three to two hundred and five.

(3)  Notwithstanding the provisions of sub section (2), where any goods not entered in accordance with subsection (1)  are, in the opinion of the Commissioner-General unsuitable for storage or of a dangerous or perishable nature, the Commissioner-General may direct that they be forthwith sold or disposed of in accordance with the provisions of sections two hundred and three to two hundred and five.

(4)  Any sale or disposal undertaken pursuant to subsection (2) or (3)  shall be  undertaken without compensation to any person or party who may, either before or after such sale or disposal, claim a financial or other interest in such goods.
(Act No. 4 of 1999)

33A. (1) Notwithstanding the provisions of sections thirty-two and thirty-three, the Commissioner-General may, subject to such terms and conditions as the Commissioner-General may impose, authorise a registered taxpayer on the declaration at registration to defer payment of duties due for a period not exceeding twelve months.

(2) Where payment of duties is deferred under subsection (1) the Commissioner-General shall make an assessment of the duties due on the imported goods and the goods shall be released to the registered taxpayer without payment of duty.

(3) If a taxpayer to whom goods are released under subsection (2) fails to comply with the terms and conditions imposed for the deferred payment under subsection (1),the Commissioner-General shall withdraw the authorisation to defer payment and shall require the registered taxpayer to pay the duties due forthwith.

(4) Where the Commissioner-General withdraws the authorisation to defer payment under subsection (3) and the taxpayer concerned has outstanding duty to be paid, the outstanding duty shall constitute a debt due to Government which shall be dealt with in accordance with the provisions of this Act.

(As amended by Act No. 3 of 2004)

34. (1)  Subject to  subsection (2), the person making entry of any imported goods shall-

(a) deliver to the Customs Division such copies as may be required of a duly completed bill of entry;

(b) produce all such documents as may be required by the Customs Division;

(c) answer any questions relating to those documents or those goods; and

(d) Unless the goods are entered to be warehoused or removed in bond, pay all duties thereon at presentation of an entry to the Customs Division:

Provided that where electronic registration on the Customs Computer system exists, payment shall be made within five days from the date of the issue of an assessment notice.

(2)  Where -
(a) visitors motor vehicles are imported temporarily;
(b) goods not being goods for commercial use are imported in the baggage of passengers and accompanying them on the same ship, aircraft, train or vehicle other than a train;
(c)  goods are unaccompanied passengers baggage not being goods for commercial use; or
(d) goods valued at not more than the Kwacha equivalent of five hundred United States dollars are imported;
the presentation of a bill of entry may be dispensed with and entry may be effected in such other manner as may be provided for under this Act.
 (3)  An importer shall, at his own risk and expense, unload and reload, remove to or from any place indicated by an officer, open, unpack, repack, and close up such of the packages as an officer may require for examination, and all charges incurred in the examination of goods shall be borne by the importer.
(4)  Any person who represents, either personally or through an agent, to any officer that he is the importer of any goods shall, in respect of those goods, be liable for the fulfilment of all obligations imposed on importers by this Act or any law relating to customs and excise, to prosecution for infringements thereof and to penalties and forfeitures incurred thereunder.
(5)  Goods that remain within customs premises beyond forty-eight hours from the time of their release from cutoms control shall be liable to such storage fees as the Commissioner General may prescribe.
(6)  Deleted by Act No. 4 of  1999
(As amended by Acts No.20 of 1992, No. 4 of 1999, No. 1 of 2002, No. 4 of 2005 and No. 3 of 2006)
                              
35.  Repealed  by Act No. 4 of 1999 
36.  Repealed by Act No. 4  of 1999

37.  (1)  Entry in terms of section thirty-four shall not be valid unless -

(a) particulars of the goods and packages in that entry correspond with the particulars of the goods and packages as reported in terms of section twenty, twenty-one, twenty-two, twenty-three, or twenty-five, and in the certificate or other document, where any is required, by which the importation of those goods is authorised;
(b) the goods have been properly described in the entry by the denomination and with the characters, circumstances, and origin according to which they may be imported or are charged with duty;
(c) the value of the goods in terms of section eighty-five has been declared; and
(d) all documents required by the Customs Division have been produced and all questions asked by the Customs Division in relation to such documents or the imported goods, have been answered; and

(e) the registration number is assigned electronically by the Customs Computer System, on the entry duly signed by a declarant or importer, where such facilities exist..

(2)  Goods taken or delivered by virtue of an entry which is not valid, out of any ship, aircraft, vehicle, pipeline, customs area, or bonded warehouse, or other place where they have been deposited in terms of this Act shall be deemed to be goods landed or taken without entry, and any person taking or delivering such goods shall be guilty of an offence.

(3)  If any goods in respect of which a valid entry has been made -
(a) are delivered to any person from any customs area or other place where they have been deposited in terms of this Act pending clearance through customs, or from any ship, aircraft, vehicle, or pipeline; or
(b) are tampered with in any way whatsoever;
before authority for delivery has been granted in such manner as may be prescribed, the person delivering or tampering with them shall be guilty of an  offence.
(As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968, No. 4 of 1999  and No. 1 of 2002)
      
38.  Repealed by Act No. 4  of 1999
39.  Repealed by Act No. 4  of 1999

40.  (1)  Subject to the provisions of subsection (3), the importation into Zambia of the goods described in this subsection is prohibited -

(a) false or counterfeit coin or bank notes and any coin or bank notes that are intended for circulation in Zambia that are not legal tender in Zambia;

(b) any goods which in the opinion of the Minister are indecent, obscene or objectionable;

(c) goods manufactured or  produced wholly or in part by prison labour or within or in connection with any prison, jail or penitentiary excluding a bona fide gift made by a prisoner for the personal use of a private individual;

(d) pirated and counterfeit goods and any goods bearing false or misleading marks or descriptions as to their origin, purpose and use.

(e) qilika;

(f) any goods the importation of which is prohibited by or under the authority of any other law; and

(g) any other goods that may be declared to be prohibited goods by statutory order issued by the Minister.

(2)  Any goods imported in contravention of subsection (1) shall be liable to forfeiture.
(3)  The minister may authorise the importation of any goods described in subsection (1) for the purpose of study, scientific investigation, or use as evidence in any proceedings.
(As amended by No. 24 of 1955, G. N. No. 407 of 1963 Acts No. 21 of 1966 and No. 4 of 1999)

41.  (1)  Except with the written permission of the Commissioner-General and under such conditions as he may consider it necessary to impose, the importation into Zambia of stills and all apparatus or parts of apparatus designed for or intended to be used for the production or refining of alcohol is prohibited.

(2)  Goods, the importation of which is restricted by this Act or any other law, shall only be imported in conformity with the provisions of this Act or other law.

(As amended by G. N. No. 407 of 1963 and Acts No.16 of 1996 and No.4 of 1999)

41A.  (1)  Any person importing into or exporting from Zambia, currency notes, in any currency, exceeding in value the equivalent of five thousand United States Dollars shall make a declaration in the prescribed form.

(2)  Where an officer has reason to believe that a person  required to make a declaration under subsection (1) has not made or refuses to make the declaration or where such person has made a declaration and the officer has reason to believe that the declaration is an incorrect or false declaration, the officer may search that person and any baggage or packages carried by or associated with that person.

(3)  Where, after the search referred to in subsection (2), an officer finds currency notes in excess of the amount specified in subsection (1), the officer shall seize the currency notes in excess of that amount and that amount so seized shall be forfeited to the state.
(4)  A registered commercial bank, a bureau de change or any other financial institution licensed under any law relating to the registration of banks and financial institutions is exempt from the provisions of this section.
(5)  Any person aggrieved by the seizure and forfeiture of his currency notes may appeal to the Commissioner-General against the seizure and forfeiture within thirty days from the date of seizure.
(Act No. 15 of 1994 as amended by Acts No. 16 of 1996 and No. 4 of 1999)

42.  (1)  For the purposes of this section, “wreck” includes -

(a) flotsam and jetsam;
(b) any portion of a ship lost, abandoned, or stranded or of the cargo, stores, or equipment thereof; and
(c) any portion of an aircraft or vehicle which has been wrecked or abandoned or of the cargo, stores, or equipment thereof.
(2) Any person who has or who comes into, possession or control of any uncustomed wreck-

(a) shall without delay give notice of  the wreck to the nearest Custom house;

(b) without the permission of the Customs Division, shall not remove or alter in any quantity or quality any such wreck;

(c) if required, shall deliver that wreck or permit it to be delivered to such person or place as directed by the Customs Division.

(3)  Uncustomed wreck found within Zambia shall be deemed to be imported goods that have not been entered pursuant to subsection (1) of section thirty-three and this Act  shall apply to such goods.

(As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999) Customs ports, aerodromes and houses

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Establishment
of customs
barriers

 

 

Prohibition of importation or exportation except through appointed ports

 

 

 

 

 

 

 

 

 

 

 

Appointment of landing, loading and examination places

 

 

 

 

 

 

 

 

Appointment of customs areas

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Charges by owner or operator of customs area

 

 

Vehicles entering
or leaving
customs
areas

 

 

Person in charge of train to supply documents to officer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Person in charge of vehicle to report goods

 

 

 

 

 

 

 

 

 

 

 

 

Duty of persons of arriving in Zambia to report to customs house

 

 

 

 

 

 

 

 

 

 

 

 

Report of arrival of
aircraft

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Report of arrival of ships

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Non application
of section fifteen

 

 

 

 

 

 

 

 

 

 

 

Report by operator of a pipeline

 

 

 

 

Report may
be amended

 

 

 

Cargo may remain on board ships
or aircraft

 

 

Liability
for duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Master,  pilot or pipeline operator may appoint agent

 

 

 

 

 

 

Goods deemed to have been imported

 

 

Person entitled to act as declarant

 

Time of importation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

No importation without entry

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entry of ships, aircraft and other vehicles

 

 

 

 

 

 

Entry of goods prior to importation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entry of goods

 

 

 

 

 

 

 

 

 

 

 

 

Commissioner General may defer payment of duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Obligations for entry of imported goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Details to be shown on entry

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods prohibited from importation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Restricted importation

 

 

 

 

 

 

Declaration of currency notes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Wreck

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PART  IV
CUSTOMS CARRIERS

43.  (1) The Commissioner-General may licence, subject to such terms and conditions as the Commissioner-General  may impose,  persons to be known as customs carriers who shall be permitted to carry uncustomed and or in bond goods within or through Zambia.

(2)   Except with the written permission of the Commissioner-General or where there are proceedings under a customs notice of redirection from the customs port of first entry to a customs area at another customs port, no persons other than the Customs Division and persons licensed as customs carriers under subsection (1), shall be permitted to carry uncustomed or in bond goods within or through Zambia  beyond a customs area at the port or aerodrome of first arrival.

(3)  Without limiting the authority conferred on the Commissioner-General by subsection (1),  the Commissioner-General may make the issue, continuation or reissue of any customs carriers licence conditional on the provision of  a bond or guarantee or similar undertaking as may, in the opinion of the Commissioner-General, ensure that the duty due on any goods that might from time to time be carried  by the customs carrier shall be secured to the Republic.

(4)  The Commissioner-General may permit, subject to such terms and conditions as the Commissioner-General may impose,  customs carriers licensed as such by authorities external to Zambia to act as if they were customs carriers licensed pursuant to the provisions of this section.

(5)  Nothing in this section or in this Act shall limit or otherwise prevent the Commissioner-General from extending, subject to such terms and conditions as the Commissioner-General may impose, any customs carriers licence issued under this section to cover purposes allowed or approved under any international agreement to which Zambia is a party.

(6)  The Commissioner-General may at any time require that the form or amount of such security required  under this section be altered as the Commissioner-General may determine.

(7)  Any offence against this Act by a customs carrier or any breach or instance of non compliance with any term or  condition of  the licence issued under this section to that person shall be grounds for the revocation or suspension of that licence.

(Act No. 4 of 1999)

44. (1) Not withstanding any other provision of this Act or any other written law, a person licensed, or permitted to operate within Zambia, as a licensed customs carrier shall be liable for the payment of  duty on any goods, determined by the Commissioner-General to have been damaged, broken or pillaged during transit within or through Zambia.

 (2)  Any duty  payable pursuant to a decision of the Commissioner-General made under subsection (1) shall be due and payable on the issue of a notice of claim by the Commissioner-General and  notwithstanding any appeal against such decision, shall be paid within ten days of the date of issue of such notice.
(As amended by Act No. 4 of 1999)

45. Repealed by Act No. 4 of 1999.
46. Repealed by Act No. 4 of 1999. Customs carriers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Payment of duty by customs carrier

PART  V
EXPORTATION  OF  GOODS

47.  (1)  Every person intending to export any goods from Zambia shall, before such an exportation takes place, deliver to an officer a bill of entry or such other documents as may be prescribed, with such copies as may be required by the officer, showing full details and particulars of the goods and their destination with such other information as the officer may require, and no goods shall be exported or accepted for carriage for export until such entry or other customs documents have been so delivered:
Provided that -
(a) where -
(i) certain prescribed goods are to be exported temporarily; or
(ii) goods are to be exported after having been imported under special temporary clearance arrangements;
(iii) goods are exported by post;
the presentation of a bill of entry or other prescribed customs documents may be dispensed with at the Commissioner-General’s discretion and entry for exportation shall be effected in such other manner as the Commissioner-General may direct;

(b) the presentation of a bill of entry or other prescribed customs documents in respect of the baggage of passengers, not being merchandise, shall not be necessary, unless specifically or generally required by the Commissioner-General.
(2) Notwithstanding anything to the contrary contained in subsection (1), the bill of entry or other prescribed customs documents may be delivered within such time after exportation of the goods as the Commissioner-General may allow.

(3) Except in such circumstances as the Commissioner-General may permit, a separate bill of entry or other prescribed customs document, as the case may be, shall be delivered in respect of each separate consignment of goods exported by any one exporter.
(4)  Deleted by Act No. 4 of 1999.
(5) Every exporter shall, if he is requested to do so by an officer, produce for his inspection all invoices and other documents relating to any goods entered for export in terms of this section and shall, at his own risk and expense, unload, reload, remove to or from any place indicated by the officer, open, unpack, repack, and close up such of the packages as the officer may require for examination and all charges incurred in the examination shall be borne by the exporter.

(6)  Any person who exports or assists in exporting any goods in contravention of this section shall be guilty of an offence.
(As amended by G. N. No. 407 of 1963 and Acts No.16 of 1996  and No. 4 of 1999)

48.  (1) Goods shall not be exported from Zambia without entry being made and without such duties as may be impressed by the law being paid or secured.

(2)  Except with the prior permission of an officer, no person shall load any goods, except the personal effects of passengers contained in their baggage, into a ship, aircraft, vehicle, or pipeline for exportation from Zambia.

(3)  Any person leaving Zambia shall, if called upon to do so by an officer, unreservedly declare all goods in his possession which he proposes to take with him beyond the borders of Zambia and shall, if so required, produce such goods for inspection by such officer.
(3)  Deleted by Act No. 4 of 1999
(As amended by G. N. No. 407 of 1963, Acts No. 48 of 1968, No. 4  of 1999 and No. 4 of 2005)

49. (1) The driver or person otherwise in charge of any train or other vehicle intending to leave Zambia by land shall report to the Customs Division at the intended customs port of exit and shall-

(a)  make a report in such form as may be prescribed; and

(b) shall answer any questions asked by any officer in relation to that report, the intended journey of the train or other vehicle and the goods and persons carried on the train or other vehicle.

(2)  The driver or person otherwise in charge of the train or other vehicle shall not remove the train or other vehicle beyond the borders of Zambia without the permission of the Customs Division.

(As amended byAct No.4 of 1999)

50. (1) The master of  any ship intending to export goods from Zambia shall, before any goods, including ballast, are laden in the ship, make application to the Customs Division, in the form prescribed, for permission to load goods on such ship.

(2) No goods shall be loaded other than in accordance with the terms and conditions of a permit issued pursuant to subsection (1).

(3)   The master shall before the ship departs, whether or not in ballast or laden-

(a) deliver to the Customs Division a duly completed application for clearance in the prescribed form; and

(b) answer all such questions concerning the ship,  its cargo, or passengers, if any, crew and voyage as may be asked by an officer.

(4)  The master shall not cause or permit the ship to depart without first obtaining a certificate of clearance in the prescribed form for the intended voyage from the Customs Division, who shall not without reasonable cause withhold such certificate.

 (5) The master of any ship departing from Zambia in accordance with a certificate of clearance issued by the Customs Division shall cause that ship to proceed immediately to its scheduled destination and shall not call at any other place within Zambia unless forced to do so by accident, stress or weather or other circumstances beyond the control of the master.

(6)  If a ship in respect of which a clearance has been issued at any place in terms of this section does not depart from that place within thirty-six hours of the time when the clearance was issued, or within such further time as the Customs Division may allow, such clearance shall lapse and the master shall obtain fresh clearance before permitting the ship to depart.
(As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)

51.  (1)  The pilot of any aircraft intending to depart from Zambia shall, before such departure;

(a) deliver to the Customs Division a duly completed application for clearance in the prescribed form; and

(b) answer all such questions concerning the aircraft and its freight, if any,  passengers, if any, crew and journey as may be asked by any officer.

(2)  The pilot shall not cause or permit the aircraft to depart without first obtaining a certificate of clearance in the prescribed form from the Customs Division which shall not without reasonable cause withhold such certificate.

(3) The pilot of any aircraft departing from Zambia in accordance with a certificate of clearance issued by the Customs Division shall cause that aircraft to proceed immediately to its scheduled destination and shall not call at any other place in Zambia unless forced to do so by accident, stress or weather or other circumstances beyond the control of the pilot.

(4)  If the aircraft in respect of which a clearance has been issued at any place in terms of this section does not depart from that place within thirty-six hours of the time when the clearance was issued, or within such further time as the Customs Division may allow, such clearance shall lapse and the pilot shall, before permitting the aircraft to depart, obtain fresh authority for the aircraft to proceed outside Zambia.

(As amended by No. 16 of 1956, G. N. No. 407 of 1963 and Act No. 4 of 1999)

52. (1) The master of any ship, the pilot of any aircraft, or the operator of any pipeline may appoint an agent to perform any act including the answering of questions required by or under this Part, and any such act performed by the agent shall in all respects and for all purposes be deemed to be the act of the master, pilot, or operator, as the case may be.

(2)  Notwithstanding subsection(1) where the personal attendance of the master, pilot or operator is required by an officer, the master, pilot or operator shall attend  in person to answer questions asked by the officer.
(Act No. 4 of 1999)

53.  (1)  With the exception of goods exported from Zambia by post or by pipeline, the time of exportation shall be deemed to be the time when the bill of entry or other document required in terms of section forty-seven is delivered to an officer or the time when the goods cross the borders of Zambia, whichever shall be the earlier.

(2)  Where goods are exported from Zambia by post, the time of exportation shall be the time when any export document which may be prescribed in terms of  section forty-seven is delivered to an officer or the time when the goods are placed in the post, whichever shall be the earlier.
(3)  Where goods are exported by pipeline, the time of exportation shall be deemed to be the time when the bill of entry or other document required under section forty-seven is delivered to an officer or the time when the goods are first placed in pipeline, whichever shall be the earlier.
(As amended by G. N. No. 407 of 1963 , Acts No. 48 of 1968 and  No. 4 of 1999)

54.  (1)  If the exportation of any goods is restricted by any law, such goods shall only be exported in conformity with the provisions of such law.

(2)   Any person who exports or assists in exporting any goods the exportation of which is prohibited by any law, and any person who exports or assists in exporting any goods in contravention of any law which restricts the exportation of such goods, shall be guilty of an offence.

(3)  For the purpose of this Act-
(a) the entry of goods for export, the loading or placing of any goods upon a ship, aircraft, or vehicle which is about to leave Zambia or has other goods upon it which are to be exported;
(b) the taking of goods aboard such a ship, aircraft, or vehicle by a person;
(c) the handing of any goods to any carrier or transport company or to the master of a ship or the pilot or owner of any  aircraft or any member of the crew of the ship, aircraft or vehicle  for the purpose of exportation;
(d) the placing of any goods in a pipeline which has been prepared for the exportation of goods; or
(e) the placing in the post of any package addressed to a place outside Zambia;
shall be deemed to be an attempt to export.
(As amended by G. N. No. 407 of 1963,  Acts No. 48 of 1968 and No. 4 of 1999) Exporter to deliver customs documents and produce goods               

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Exportation of goods

 

 

 

 

 

Exportation of goods over land

 

 

 

 

Outward clearance of ships

 

 

 

 

 

 

 

 

 

 

 

 

Outward clearance of aircraft

 

 

 

 

 

 

 

 

 

Master, pilot, or pipeline operator may appoint agent

 

 

 

Time of exportation of goods

 

 

 

 

 

Restriction of exportation

 

PART  VI
WAREHOUSING  OF  GOODS

55. (1) On receipt of an application in the prescribed form, the Commissioner-General may licence, subject to such terms and conditions as the Commissioner-General  may specify, buildings, installations and areas as bonded warehouses for the storage of goods without payment of duty.

(2)  Without limiting the authority conferred by subsection (1) the Commissioner-General may licence bonded warehouses for particular purposes including the storage of particular goods or the manufacture of goods in bond.

(3)  A licence issued under this section shall expire on 31st December in each year and may be renewed by the Commissioner-General on receipt of an application for renewal, in the prescribed form and on payment of the prescribed fee.

(4)  If the owner or operator of a bonded warehouse fails to comply with any condition of the  licence or provision of this Act or regulations or rules made thereunder or with any instructions made or given by the Commissioner-General in connection with the administration of this Act, the Commissioner-General may revoke the licence or refuse to renew it.

(5)  The Commissioner-General shall issue notice in the Gazette immediately following the issue or revocation of any such licence under this section.

(6)  Where the licence of a bonded warehouse is revoked by the Commissioner-General or is offered for surrender by the owner or operator thereof, all duty on all bonded goods in such warehouse shall be deemed to be due and payable at the time when notification of the revocation or surrender is given or received by the Commissioner-General  and the goods shall be entered and duty  paid within ten days of that time unless the goods are sooner removed for export or re-warehousing in accordance with the provisions of this Act.

(7)  Goods to which subsection (6)  applies that are not entered or cleared in accordance with the provisions of that subsection shall be forfeited and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three  to  two hundred and five.

(8)  Any sale or disposal undertaken pursuant to subsection (7) shall be so undertaken without compensation to any person or party who may, either before or after such sale, claim a financial or other interest in such goods.
(As amended by Act No. 4 of 1999)

56. (1) Without limiting the authority conferred on the Commissioner-General by section fifty-five the Commissioner-General may make the issue, continuation or reissue of any bonded warehouse licence conditional on the provision of such security by bond or guarantee or similar undertaking as may in the opinion of the Commissioner-General ensure that the duty due on any goods that might from time to time be warehoused in the bonded warehouse shall be secured to the Republic.

(2)  The Commissioner-General  may at any time require that the form or amount of security required under subsection (1) be altered as the Commissioner- General may  determine.

(As amended by Act No. 4 of 1999)

57. (1) The importer of any dutiable goods may warehouse them in any warehouse duly licensed under section fifty-five without payment of duty on the first importation and all goods so warehoused shall be subject to the  provisions of this Act and any regulations or rules made thereunder.

(2) Deleted by Act No. 4  of 1999

(3) The manufacturer or other person who becomes the owner of any goods liable to excise duty or surtax before that duty or surtax becomes due for payment may, before such excise duty or surtax has been paid, warehouse the goods without payment of duty or surtax in any warehouse duly licensed in terms of section fifty-five.
(As amended by Act No. 4 of 1999)

58.  (1)  Goods which have been warehoused shall not be taken or delivered from a warehouse except in accordance with the regulations and upon entry and payment of any duty due thereon and payable in terms of this section.

(2)  Subject to the provisions of this Act in respect of rebates, and manufacture, assembly or conversion in bond, duty shall be paid on goods prior to their delivery from a warehouse for consumption in Zambia, and such duty shall be paid in accordance with the quantities and the values of those goods as accepted at the time of their entry for warehousing in Zambia:

Provided that-

(a) if any deficiency has already been accounted for in terms of subsection (4), duty shall only be paid on the actual quantity of goods to be delivered  for consumption in Zambia; and

(b) the payment of excise duty and or surtax on hydrocarbon oils and oil products manufactured by a licensed manufacturer in Zambia and stored in a bonded warehouse licensed for that purpose, shall be as provided for in regulations or rules made under this Act.

(3)  Notwithstanding the provisions of subsection (1) -
(a) entry shall not be made of or duty paid on wet goods which are-
(i) removed in the prescribed manner and in accordance with prescribed conditions from a warehouse to a place on or a part of licensed premises approved by the Commissioner-General for re-gauging, racking, blending, mixing, reducing, fining, bottling or other manipulation; and
(ii) returned to the warehouse from which they were removed; and
(b) duty shall not be paid on goods which are released from a bonded warehouse in accordance with any entry for re-warehousing or for in- bond export  as cargo or as ship, aircraft or vehicle stores, duly made and passed by the Customs Division in accordance with this Act and any regulations or rules made thereunder.

(4)  If at any time warehoused goods are found to be missing from a warehouse without having been cleared from such warehouse in accordance with this Act or any regulations or rules made thereunder or are found to be less in quantity than that which was declared and accepted at the time of  their entry into the warehouse, duty shall be due and payable on any such missing goods or such deficiency:     

Provided that -
(a) in case of -
(i) wet goods;
(ii) oil in bulk storage tanks;
(iii) petrol and any other spirit derived from petroleum shale or coal tar, in bulk storage tanks; and
(iv) such other goods as may be prescribed;
an officer may, when assessing duty in respect of a deficiency, make such allowances as are specified by or in accordance with the provisions of regulations made under this Act if satisfied that no part of such deficiency was wilfully or negligently caused;
(b) nothing contained in this subsection shall be deemed to release the owner of any goods or the owner or operator of any warehouse from liability to prosecution under the provisions of this Act for the removal of goods from a warehouse without entry thereof; and
(c) any deficiency in the goods in a warehouse, except a deficiency not in excess of that specified by or in accordance with the provisions of  regulations made under this Act, shall, in the absence of proof to the contrary, be deemed to have come about by the removal of goods from the warehouse without entry.
(5) The duty on missing or deficient goods pursuant to subsection (4) shall constitute a debt due to the Republic by the owner or operator of the warehouse and the importer or owner of the goods who shall be jointly and severally liable and; notwithstanding any appeal thereto, such duty shall be paid within ten days of the issue by the Commissioner-General of a notice of claim thereof.   

(6)  Any part of licensed premises where goods are manipulated or manufactured shall, if the Commissioner-General so directs, be treated as a warehouse for the purposes of subsection (4).
(As amended by No. 18 of 1960, G. N. No. 407 of 1963 and Acts No. 16 of 1996 and No. 4 of 1999)

59.  (1) Any person wishing to export goods as ship, aircraft or vehicle stores shall  make application to the Customs Division in the form prescribed for that purpose and no such entry shall be  valid authority for release of goods from a warehouse unless such application has been approved.  
(2)  If any goods warehoused have been declared to be for export as ship’s or aircraft stores or otherwise, an officer may refuse to allow their removal from the warehouse for any purpose other than that which has been declared.
(As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)

60.  Repealed by Act No. 4 of 1999

61.  All goods whatsoever which have been deposited in terms of this Act in any warehouse without payment of duty upon the first importation thereof shall, upon being entered for consumption, be subject to such rate of duty as may be in force at the time of their being entered for consumption.
(As amended by Act No. 4  of 1999)

62.  (1) Except with the permission of the Commissioner-General, all goods entered into a bonded warehouse, whether or not re-warehoused at any time, shall be cleared from the warehouse and entered for export or consumption within one year of the date of first warehousing.
(2) If any goods are not entered within thirty days of the due date for entry pursuant to subsection (1)  the goods shall be forfeited and may be sold or disposed of by the Commissioner-General in accordance with sections two hundred and three to two hundred and five.

(3) Any sale or disposal undertaken pursuant to subsection (2) shall be so undertaken without compensation to any person or party who may, either before or after such sale, claim a financial or other interest in such goods.
(As amended by Act No. 4 of 1999 and No. 1 of 2003)

63.  (1) The Commissioner-General may permit -

(a) the owner of,  or person having control over, warehoused goods to sort, separate, pack, or repack any such goods and to make such alterations  or arrangements as may be necessary for the preservation of those goods, or for the sale, exportation, or other legal disposal of the goods, and, in the case of wines and spirits, to bottle from bulk stocks or to break down from greater to less strengths;

(b) the assembly, blending, mixing, conversion or manufacture in bond   of   any goods wholly or partly consisting of materials liable to duty.

(2) When any goods referred to in subsection (1) are entered for consumption, duty shall be paid upon any material contained therein liable to duty or  consumed in the processing or manufacture thereof and, when such duty is payable on value, the value of such materials as accepted at the time of their warehousing in Zambia, shall be their value for duty purposes.

(3)  Anything done or performed under any permission granted in terms of subsection (1) shall be done or performed in accordance with the regulations or rules made by the Commissioner-General for the protection of  revenue and for the payment of any expenses incurred in respect of the attendance of officers.
(Act No. 4 of 1999)

64.  The owner of any goods warehoused may transfer such ownership to any other person who may lawfully own the said goods, but the Commissioner-General may refuse to recognise any such transfer of ownership unless notice thereof in writing has been given to him by the owner prior to the transfer.
(As amended by Act No. 16 of 1996)

65.  The Commissioner-General may cause any bonded warehouse to be locked with a customs lock for so long as the Commissioner-General considers fit, and no person shall during such period remove or break such lock or enter such warehouse or remove any goods therefrom without the permission of  the Commissioner-General.

(Act No. 4 of 1999)

66.  An officer may at any time take stock of the goods in any bonded warehouse and duty shall be paid upon deficiencies in terms of subsection (4) of section fifty-eight.

67.  (1)  An officer may permit - 

(a) the taking, subject to such conditions as may be prescribed, of samples of warehoused goods by the owner or importer of the goods; and

(b) the payment of duty on samples taken in terms of paragraph (a) to be deferred until the consignment of the goods from which the samples were taken is entered for consumption or for removal or export in bond.
(2)  The Commissioner-General may remit the duty on samples taken in terms of subsection (1).

(No. 18 of 1960 and As amended by Act No. 16 of 1996)

68.  (1)  If the Commissioner-General is satisfied that -

(a) goods were destroyed by accident or lost by accident without going into consumption whilst in a bonded warehouse or place deemed to be a bonded warehouse in terms of subsection (6) of section fifty-eight or whilst in transit to a bonded warehouse or in transit for export in bond or export in bond as ship, aircraft or vehicle stores or when removed from a bonded warehouse in terms of sub-paragraph (i) of paragraph (a) of subsection (3) of section fifty-eight; and

(b) every reasonable effort was made and precaution taken to prevent their loss or destruction;

the Commissioner-General shall remit the duty payable on the goods.

(2)  The Commissioner-General shall remit the duty due upon warehoused goods which, with the consent of the Commissioner-General, are destroyed under customs supervision.
(As amended by Acts No.16 of 1996 and No.4 of 1999)

68A. (1) Where  the importer or owner of goods warehoused in a bonded warehouse is unable to pay the duty on the goods, such person may apply to the Commissioner-General to take over the goods.

(2)  The Commissioner-General may, on application under subsection (1)   agree to take over the goods and any such goods so taken over shall be deemed to be forfeited and may be sold or disposed of in accordance with sections two hundred and three to two hundred and five.

(3) Any sale or disposal undertaken pursuant to this section shall be without compensation to any person or party who may either before or after such sale, claim a financial or other interest in such goods.

(Act No. 4 of 1999)

69. Where any goods are to be removed from a warehouse for the purpose of re-warehousing or for export in-bond or for export in-bond as ship, aircraft or vehicle stores, or for any other purpose, such goods  shall , unless otherwise permitted by the Commissioner-General,  be so removed by a customs carrier licensed in accordance with this Act.

(As amended Act No. 4 of 1999)

70.  The Government and the Authority shall in no case be liable for any loss or damage of whatsoever nature to any goods lodged in any warehouse appointed or licensed in terms of this part through wrong delivery of such goods.

(As amended by Act No. 16 of 1996) Licensing
of bonded warehouse  

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Issuing or reissuing of bonded warehouse licence

 

 

 

 

 

 

 

Storing of goods in warehouse without payment of duty

 

 

 

 

 

 

 

 

Removal of goods from warehouse

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Bonded goods as stores for aircrafts or ships

 

 

 

 

 

 

 

Liability of goods to duty of entry for consumption

 

 

When warehoused goods shall be cleared

 

 

 

 

 

 

 

Sorting , repacking or destroting goods under customs authority

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Transfer of ownership of goods warehoused

 

 

 

Warehouses may be locked by an officer         

 

 

Taking stock and duty on deficiences

Sampling of warehoused goods         

 

 

 

 

 

 

 

 

Remittal of duty on certain warehoused goods which are destroyed, etc.

 

 

 

 

 

 

 

 

 

 

Failure to pay duty by importer or owner of warehoused goods

 

 

 

 

 

 

 

Removal of goods in bond to any other port of entry or any other country

 

Responsibilty for goods placed in a bonded warehouse

 

PART  VII
ORDINARY  DUTIES  AND  DUMPING  DUTIES

71.  For the purposes of this Act, “goods produced” means goods which have not been submitted to any process of manufacture.

(As amended by Act No. 4 of 1999)

72.  Subject to the provisions of section seventy-nine, there shall be charged, levied, collected, and paid in respect of goods imported into Zambia customs duties at the rates specified in the customs tariff set out in the First Schedule, in this Act referred to as the customs tariff.

72A. There shall be charged, levied, collected and paid in respect of goods exported from Zambia export duties at the rates specified in the export tariff set out in the Ninth Schedule, in this Act Referred to as the export tariff.
(As amended by G. N.. No.407 of 1963, Acts No.16 of 1964, No.21 1966 and No. 4 of 2005)

73.   (1) For the purposes of this act, the country of origin of any manufactured goods shall be deemed to be-

(a) the country in which the goods are wholly produced; or

(b) the country in which the value added to the goods as a result of the process of production accounts for at least thirty-five per centum of the ex-factory cost.

(2) For the purposes of paragraph (a) of subsection (1), the following shall be considered to be wholly produced in a country:

(a) mineral products extracted from the ground or sea-bed of a country;

(b) vegetable products harvested within a country;

(c) live animals reared within a country;
          
(d) products obtained from live animals within a country;

(e) products obtained by hunting or fishing conducted within a country;

(f) products obtained from the sea and from rivers and lakes within a country by a vessel of that country;

(g) products manufactured in a factory of a country exclusively from the products referred to in paragraph (d); and
  
(h) scrap and waste resulting from manufacturing operations within a country.

(As amended by Act No. 21 of 1966,  No. 1 of 2003 and No. 3 of 2004)

74. For the purposes of sections seventy-five, seventy-five A, seventy-five B, seventy-five C, seventy-five D and seventy-five E, unless the context otherwise requires,-
“dumping”, in relation to goods, means the situation where the export price of goods imported into Zambia or intended to be imported into Zambia is less than the normal value of the goods as determined in accordance with the provisions of regulations made under this Act, and “dumped” shall be construed accordingly;

“industry”, in relation to any goods, means-

(a) the Zambian producers of like goods;

(b) Zambian producers of like goods whose collective output constitutes a major proportion of the Zambian production of like goods, but does not include importers of those goods;

“like goods”, in relation to any goods means-

(a) other goods that are like those goods in all respects; or

(b) in the absence of such goods, other goods which have characteristics closely resembling those other goods.

“subsidised goods” means-

(a) goods in respect of which the production, manufacture, growth, processing, purchase, distribution, transportation, sale, export or import is subsidised directly or indirectly, by the Government of a country other than Zambia as determined in accordance with the provisions of regulations made under this Act; and

(b) goods in respect of which the transportation has been or may be paid, granted, authorised, or otherwise provided, directly or indirectly, by any reduction or remission of freight.

(Act No. 4 of 1999)

75. (1) Where a complaint has been made and an investigation has been carried out, in accordance with regulations made under this Act and the Minister is satisfied in relation to the importation into Zambia of goods that-

(a) the goods have been or are being dumped or subsidised; and

(b) material injury to an industry has been or is being caused or is threatened or the establishment of an industry has been or  is being materially threatened or the establishment of an industry has been or is being materially retarded  as a result of the dumping or subsidy;

the Minister may by  statutory order determine that-

(i) there shall be charged, collected and paid on demand by the Customs Division on those goods which are dumped, a dumping duty; and

(ii) there shall be charged, collected and paid on demand by the Customs Division on those goods which are subsidised a countervailing duty.

(2)  Subject to section seventy-five C,  the duty under this section-

(a) shall apply to any goods entered for consumption on or after the date of notice under subsection (1); and

(b) may be imposed retrospectively.

(3)  The dumping duty or countervailing duty levied pursuant to subsection (1) as determined by the Minister shall be at a rate -

(a) in the case of dumped goods, not exceeding the difference between the export price of the goods and their normal value; and

(b) in the case of subsidised goods, not exceeding the amount of subsidy on  the goods.

(4)  In determining  the rate of duty  under subsection (3), the Minister shall have regard to the desirability of ensuring that the amount of dumping or countervailing  duty  in respect of such goods is not greater than is necessary to prevent the material injury or a re-occurrence of the material injury to an industry or the material threat or retardation to the establishment of an industry, as the case may require.

(5) The Minister may, by statutory order revoke, in whole or in part, any such dumping or countervailing duty  imposed under this section.
(As amended Act No.4 of 1999)

75A. (1) In determining, for the purposes of section seventy-five, whether or not any material injury to an industry has been or is being caused or threatened or whether or not the establishment of an industry has been or is being materially retarded by means of the dumping or the subsidising of goods exported or intended to be exported to Zambia  from another country, the Minister shall examine-

(a) the volume of the dumped or subsidised imports;
(b) the effect of the dumped or subsidised imports on prices in the Zambian market for like goods; and

(c) the consequent impact of the dumped or subsidised imports on the relevant Zambian industry.

(2) Without limiting the generality of subsection (1) the Minister shall have regard to the following matters-

(a) the extent to which there has been or is likely to be a significant increase in the volume of dumped or subsidised imports of the goods either in absolute terms or in relation to production or consumption in Zambia;

(b) the extent to which the effect of the dumped or subsidised imports is or is likely significantly to depress prices for the goods in Zambia or significantly prevent price increases for the goods which otherwise would have occurred; and

(c) the economic impact of the dumped or subsidised imports on the industry including:

(i) actual and potential decline in output, sales market share, profits, productivity, return on investments, and utilisation of production capacity;

(ii) factors affecting domestic prices; and

(iii) actual and potential effects on cash flow, inventories, employment, wages, growth, ability to raise capital, and investments.

(Act No. 4 of 1999)

75B. (1) Where a complaint has been made in accordance with regulations made under this Act and  the Minister is satisfied that a dumping or countervailing investigation shall be undertaken, the Minister may, by statutory order, impose a provisional dumping or countervailing duty that shall, subject to the provisions of  section seventy-five C, have effect on any such goods entered for consumption on or after the date of such notice.

(2)  In the determining  any provisional dumping or countervailing duty, the Minister shall have regard  to the provisions of sections seventy-five and seventy-five A and to the likely final outcome of the investigation.

(3)  Where provisional dumping or countervailing duty is imposed under section seventy-five, there shall be a full dumping and countervailing investigation carried out in accordance with regulations made under this Act.

(4)  Provisional dumping and countervailing duty shall apply to any such specified goods imported within a period of one hundred days from the date of notification unless such duty is sooner revoked by the Minister or such period is extended by statutory order.

(5)  The period of application of any provisional dumping or countervailing duty shall not be extended beyond thirty days following the date on which it was due to cease.

(6)  Where provisional dumping duty is found on the completion of the investigation to have been incorrectly levied or levied  at a higher rate than that subsequently found to be appropriate, such duty or part thereof shall be refunded to the importer.

(As amended by Act No. 4 of 1999)

75C. (1) Dumping and countervailing, or provisional dumping or countervailing duties levied pursuant to sections seventy-five or seventy-five B, as the case may be, shall only be applied to goods that are entered for consumption on or after the imposition of the duties by statutory order except as may be provided in this section.

(2)  Where the Minister determines pursuant to section seventy-five that material injury has been or is being caused and that dumping or countervailing duty shall apply at a higher rate than any provisional duty that has been levied, the higher rate shall be applied retrospectively on and from the date on which the provisional duty was levied and such additional duty shall be charged, collected and paid on demand of the Customs Division.

(3) Where the Minister determines-

(a) in respect of dumped goods:

(i) that there is a history of dumping causing material injury or that the importer was or is aware that the goods were dumped and that such dumping would cause injury; or 

(ii) that the material injury is caused by substantial dumped imports of a product in a relatively short period to such an extent that in order to prevent it recurring the Minister is of the opinion that it is necessary to levy a dumping duty retrospectively;

(b) in the case of subsidised goods, where the Minister determines that material injury is caused by substantial imports, in a relatively short period, of goods benefiting from export subsidies paid or bestowed inconsistently with the provisions of the General Agreement on Tariffs and Trade 1994 and the Agreements thereto relating to anti-dumping  and countervailing  measures, and for the purpose of precluding the recurrence of such material injury, the Minister imposes a countervailing duty retrospectively;-

the Minister may levy dumping or countervailing duty, as the case may be, on goods which were entered for consumption not more than ninety days prior to the date of the notification of any provisional duty.

(As amended by Act No. 4 of 1999)

75D.  Where the Minister is satisfied, in relation to the importation of goods into Zambia which have been produced or manufactured in another country, that-

(a) the goods are or have been dumped or subsidised; and                                                                                                                          

(b) material injury to a domestic industry of a third country has been or is being caused or threatened or the establishment  of a domestic industry of a third country has been or is being materially retarded by the dumping or subsidy;-

the Minister may, if requested by the Government of the third country so to do, by statutory order, declare that the provisions of this Act , shall, with necessary modification, apply with respect to the effect of those goods on a Zambian industry, and the Minister may, by statutory order, impose dumping or countervailing duty.

(As amended by Act No. 4 of 1999)

75E.  (1)  The Commissioner-General or other person undertaking an inquiry relating to subsidised or dumped goods shall have the powers, rights, privileges and duties conferred or imposed on a Commissioner by the Inquiries Act.

(2)  The provisions of the Inquiries Act shall apply to an inquiry held for the purpose of investigating a complaint against subsidised or dumped goods and to a person summoned to give evidence, or giving evidence at such inquiry.

(As amended by Act No. 4 of 1999)

76.  There shall be charged, levied, collected, and paid in respect of goods manufactured or produced within Zambia excise duties at the rates specified in the excise tariff set out in the Second Schedule, in this Act referred to as the excise tariff.
(As amended by G. N.. No. 407 of 1963, G. N.. No. 143 of 1964 and Act No. 16 of 1964)

76A  In respect of any imported goods that are of a kind or class subject to excise duties in terms of section seventy-six there shall, in addition to such other duties imposed by this Act or any other written law, be charged, levied collected and paid excise duties at the rates specified in the excise tariff.

(As amended by Act No. 4 of 1999)

76B. There shall be charged, levied, collected, and paid in respect of services rendered, imported into or provided within Zambia excise duties at the rates specified in the service excise tariff set out in the Eighth Schedule, in this Act referred to as the service excise tariff.

(As amended by Act No. 3 of 2004)

77.    (1) There shall be charged, levied, collected and paid in respect of-

(a) goods which are imported into or manufactured or produced in Zambia; or

(b) carbon emissions from motor vehicles;

surtax at the rated specified in the surtax tariff set out in the Fourth Schedule, in this Act referred to as the surtax tariff.

(2) The Commissioner-General shall issue a carbon emission tax certificate upon payment of a surtax, at the rate specified in the Fourth Schedule, in respect of the carbon emissions referred to in paragraph (b) of subsection (1).

(3) A carbon emission tax certificate shall be valid for a period of twelve months ending on the 31st December of the year in which it is issued except for motor vehicles imported on temporal basis, which will expire upon re-export of the motor vehicle.

(As amended by G. N.. No.407 of 1963, G. N.. No.143 of 1964, Act No.16 of 1964, and No. 3 of 2006)

78.   Repealed by Act No. 4 of 1999

79. (1) Subject to the provisions of subsection (2), the duties imposed under this Act shall be subject to all of the provisions of this Act, relative to agreements, suspensions, rebates, refunds, drawbacks, or remission of duty, or to the warehousing of goods.

(2) The provisions of this Act  relative to agreements, suspensions, rebates, refunds, drawbacks or remissions of duty shall not apply to any dumping or countervailing duties  imposed by the Minister pursuant to sections  seventy-five or seventy-five B  unless such application is, in each case, specifically approved by the Minister by statutory instrument.

(As amended by Act No. 4 of 1999)

80.  Repealed by Act No. 4  of 1999 Definition of production
of goods                    

 

Customs duties

 

Export Duties

 

Determination of origin of manufactured goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interpretation

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complaint against goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Extent of injury

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Provisional dumping or countervailing duty

 

 

 

 

 

 

 

 

 

 

Application of dumping and countervailing duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Provisional duty on imported goods

 

 

 

 

 

 

Powers on an inquiry on subsidised or dumped
Cap. 41

 

 

 

Excise duties

 

Payment of excise duty on imported goods

 

 

Excise duty on services

 

 

 

Surtax

 

 

 

 

 

 

 

 

 

 

Duties payable subject to certain provisions

PART VIIA
SAFE GUARD MEASURES

80A.   In this Part unless the context otherwise requires-

“domestic industry” means-

(a) the producers as a whole of a product within the Republic which are like or directly competitive with the investigated product; and

(b) producers operating within the Republic whose collective output of products which are like or directly competitive with the investigated product constitute a major proportion of the total domestic production of those products;

“safeguard investigation” means an investigation into whether increased imports of the investigated product have caused serious injury to the domestic industry; and

“safeguard measure” means the temporary imposition of customs tariffs or quantitative restrictions or a combination thereof in response to an affirmative determination in a safeguard investigation to prevent or remedy serious injury to the domestic industry; and

“safeguard measures” shall be construed accordingly.

80B. (1) Where the Minister responsible for commerce, trade and industry determines pursuant to section four M of the Control of Goods Act to impose provisional safeguard measures, the Minister, shall, in consultation with the Minister responsible for commerce, trade and industry, by statutory order, effect a provisional increase in customs tariffs on any goods entered for consumption on or after the date of such statutory order.

(2) The statutory order referred to in subsection (1) shall state-

(a) the rate of increase in customs tariffs;

(b) the proposed date of application of the provisional safeguard measures; and

(c) the proposed duration of the provisional safeguard measures.

(3) Subject to subsection (4), where the Minister imposes provisional safeguard measures on any goods under subsection (1), the owner or importer of such goods shall lodge with the Customs Division a monetary deposit equivalent to the duties due at the rate of the increased customs tariffs.

(4) Notwithstanding the provisions of subsection (3) the owner or importer of the goods referred to in subsection (1) may guarantee the provisional increased tariffs with the sufficient security approved by the Commissioner-General.

80C. (1) Where provisional safeguard measures have been imposed pursuant to section eighty B and the subsequent safeguard investigations conducted pursuant to section four K of the Control of Goods Act, do not result in a determination that the conditions for imposing definitive safeguard measures exist, the monetary deposit paid as increased customs tariffs and any security lodged with the Customs Division in accordance with subsection (3) of section eighty B, shall be refunded or released, as the case may be within a period of not more than sixty days from the date of the claim.

(2) Where safeguard investigations conducted pursuant to section four K of the Control of Goods Act result in a determination that the conditions for imposing definitive safeguard measures exist the monetary deposit paid as increased customs tariffs and any security lodged with the Customs Division shall be converted into tax due under this Act.
  
80D.   (1) Where safeguard investigations conducted pursuant to section four K of the Control of Goods Act have resulted in a determination to impose, extend or liberalize a definitive safeguard measure, and an increase in customs tariff is to be imposed as part of the definitive safeguard measure, the Minister, shall, in consultation with the Minister responsible for commerce, trade and industry, by statutory order, implement the definitive safeguard measure.

(2) The Statutory order referred in subsection (1) shall prescribe-

(a) the rate of increase in customs tariffs;

(b) the proposed date of application of the definitive safeguard measure;

(c) the proposed duration of the definitive safeguard measure; and

(d) the names of the developing countries exempted from the definite safeguard measure.

(3) Where the period specified under paragraph (c) of subsection (2) is longer than one year, including the period of the provisional safeguard measure, the Minister shall prescribe a time schedule for the progressive liberalization of the definite safeguard measure.

80E. The provisions of this Act in respect of agreements, suspensions, rebates, refunds, drawbacks or remissions of duty shall not apply to any safeguard measures imposed by the Minister pursuant to sections eighty B or eighty D unless such application is, in each case, specifically approved by the Minister, by statutory instrument.

80F. The Minister may, by statutory instrument, make regulations for the better carrying our of the provisions of this Part and for prescribing anything which by this Act is required to be prescribed. Interpretation of Part VIIA

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Application of safeguard measures
Cap 421

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refund and releases

Cap. 421

 

 

 

 

Cap. 421

 

 

 

Imposition, extension or liberalization of definite safeguard measured
Cap. 421

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Provisions of the Act with respect to safeguard measures

 

 

Regulations

 

(As repealed and replaced by Act No. 11 of 2004)

PART  VIII
AGREEMENTS

81. (1)  The President may conclude agreements with the government of any country, under such conditions as he may consider necessary, whereby, in consideration of the extension by that government of privileges in respect of goods grown, produced or manufactured in, or imported into its territory from, Zambia, concessions as to, or exemptions from, the duties normally payable may be allowed in respect of goods grown, produced, or manufactured in, or imported from, a territory of that government.
(2) Any concession as to, or exemption from, duty referred to in subsection (1) may be made or granted with retrospective effect if the President deems it expedient to do so.

(No. 7 of 1959 as amended by G. N.. No. 407 of 1963)

82.  The Minister may, by statutory instrument, make regulations in order to give effect to any agreement concluded in terms of this Act.

(As amended by G. N.. No. 407 of 1963 and S. I. No. 173 of 1965)

83.  The provisions of any agreement concluded in terms of this Act or any regulation relative to such agreement shall have force and effect notwithstanding anything inconsistent therewith contained elsewhere in this Act or in any other law or instrument having effect by virtue of any law.

84.  Repealed by Act No. 4  of 1999 President
may enter
into customs agreements

 

 

 

Minister may make regulations to give effect to agreements

Provisions of agreements and regulations to prevail when inconsistent with this Act or any other law

PART  IX
VALUE  FOR  DUTY PURPOSES

85. (1) Every person who makes entry of goods imported or to be imported shall, on making entry, assess the customs value of the goods  determined in accordance with the Fifth Schedule of this Act.

(2) Every importer or agent of an importer who makes an assessment pursuant to subsection (1) shall-

(a) keep the documents, records and information in respect of that entry in such manner and for such period as is required by or under this Act; and

(b) when  required by the Customs Division, produce documents, records and information kept under paragraph (a) for the purpose of establishing  the accuracy of the assessment. 

(As amended by Act No. 4 of 1999)

86. (1)  If the Commissioner-General is satisfied, that  an assessment made under section eighty-five is-

(a) inconsistent with the Fifth Schedule to this Act; or
(b) for any other reason, incorrect-

the Commissioner-General may amend that assessment, and that amended assessment shall be the customs value for the purpose of this Act.

(2) The Commissioner-General shall give notice in writing to the importer of-

(a) an amended assessment made pursuant to subsection (1); and

(b) the basis for the amended assessment, and where applicable, the provisions of the Fifth Schedule to this Act that are relevant to the amended assessment.

(3) Subsection (1) of this section applies whether or not any duty assessed has been paid.

(4)  An importer who is dissatisfied with a decision of the Commissioner-General under this section may, within twenty days after the date on which notice of the decision is given, appeal to the Revenue Appeals Tribunal against that decision.

(As amended by Act No. 4 of 1999)

87.  (1) Where an amount that is required under this Act to be taken into account for the purpose of assessing duty or for any other purpose is not in Zambian currency, the amount to be so taken into account shall be the equivalent amount in Zambian currency in accordance with a rate of exchange determined by the Commissioner-General.

(2) Where an amount is required to be converted into Zambian currency pursuant to subsection (l), the amount shall be converted-
(a) in the case of goods in respect of which an entry shall be made, at the rate applying as at the date of importation or the date of the making of the first entry for those goods, whichever is the later date;
(b) in the case of other goods, at the rate applying as at the date of the first assessment of  duty on those goods.
(As amended by Act No. 4 of 1999)

88.  The value for the purposes of assessing the amount of excise duty due on  goods imported into Zambia shall be the customs value determined in accordance with the Fifth Schedule to this Act and any customs duty payable on those goods.

(As amended by Act No. 4 of 1999)

88A.  The value for the purposes of assessing the amount of excise duty or surtax payable on goods manufactured in Zambia shall be determined in accordance with the Sixth Schedule to this Act.

(As amended by Act No.4 of 1999)

88B. The value for customs purposes of goods exported from Zambia shall be  the Free on Board value at the place of despatch or customs port of shipment.

(As amended by Act No. 4 of 1999) Importer  to specify  customs
value on entry          

 

 

 

 

 

 

Amendment of valuation assessment

 

 

 

 

 

 

 

 

 

 

 

 

Foreign currency to be converted into Zambian currency

 

 

 

 

 

Assessment of excise duty due on importation

 

 

Assessment of excise duty and surtax on goods manufactured in Zambia

Valuation of exports

 

PART  X
REBATES,  REFUNDS,  AND  REMISSIONS  OF  DUTY

89.  (1) The Minister may, by regulation -

(a) suspend or provide for the suspension of the whole or any part of the duty on any goods;
(b) grant or provide for the grant of a drawback, refund, rebate or remission of the whole or any part of duty on any goods;

in such circumstances, subject to such conditions and to such extent as may be provided by or determined under the regulations.
(2)  Regulations under this section suspending any duty or granting a drawback, refund, rebate or remission of duty may, if the Minister deems it expedient to do so, be made with retrospective effect.
(3)  The Commissioner-General may make such rules as the Commissioner- General considers necessary for the effective administration of any regulations made pursuant to this section.
(As amended by No. 24 of 1955, Nos. 16, 20 and 29 of 1956,  No. 15 of  1958, No. 18 of 1960, No. 4 of 1962, No. 3 of 1963, G. N.. No.407 of   1963, G. N. No. 13 of 1964, Act No. 16 of 1964, S. I. No. 173  of 1965, Acts No. 30 of 1965,  No. 21 and 54 of 1966, No. 16 of 1996 and No. 4  of 1999)

90.  When any claim is made for exemption from or drawback, rebate, refund, or remission of any duty, fee, or charge in accordance with the provisions of this Act, the burden of proof shall lie upon the claimant to show that he is entitled to such exemption, drawback, rebate, refund, or remission.

91.  A rebate, remission, or refund of any duty shall be granted on goods imported into or acquired from duty-paid stocks or stocks in bond within Zambia for the use of the President.
(As amended by G. N.. No. 407 of 1963)

92.  (1)  Except as otherwise provided in this Act, refunds of duty shall only be made in accordance with the provisions of this section.

(2)  Application for refund of duty overpaid shall be made to the Customs Division in the prescribed form.

(3)  If the Commissioner-General is satisfied that the applicant has paid duty exceeding the amount due, he shall authorise refund to be made to the applicant of the amount overpaid:
Provided that the Commissioner-General may, before authorising any refund to be made to the applicant, require that the applicant should produce sufficient evidence or give satisfactory assurance that he has remitted or  shall remit to the purchaser of the goods the amount of such refund.
(4)  No refund of duty paid in excess or in error shall be granted in terms of this section unless the application therefor is received by the Customs Division within a period of two years from the date when such duty was paid.
(As amended by No 18 of 1960, Acts No. 2 of 1975, 7 of 1974, 1 of 1980, 16 of 1996 and 4 of 1999) Suspension
and rebate of             
certain duties

 

 

 

 

 

 

 

 

 

Claims for exemption; burden of proof on claimant

Goods for President to be exempt from duty

Refunds generally

 

PART  XI
EXCISE  AND  SURTAX  MANAGEMENT

93.  (1)  Subject to the provisions of sections ninety-four, ninety-five and ninety-six, no person shall manufacture on any premises any  goods subject to excise duty  or surtax or any potable liquid, other than honey beer, containing more than two per centum of alcohol by volume otherwise than in accordance with the conditions of  a license issued in accordance with section 97 this Act.

(2)  A license to distil spirits shall entitle the licensee to distil or produce all types of spirits and wine, and a licence to manufacture tobacco shall entitle the licensee to manufacture cigarettes, cigarette tobacco, pipe tobacco, cigars and snuff, and a licence to manufacture hydrocarbon oils shall entitle the licensee to manufacture, produce or treat all by-products of hydrocarbon oils, but in every other case where more than one of the commodities set out in the excise tariff or the surtax tariff are manufactured, mixed, brewed, distilled or produced on any premises, separate licenses shall be required in respect of each commodity.

(3)  Any person who contravenes any provision of this section shall be guilty of an offence and, in addition to any other penalty which may be imposed, all goods subject to excise duty or surtax, whether or not such duty or surtax has been paid, and all machinery, utensils, and materials for the manufacture of such goods found in possession of that person or on  premises not licensed in accordance with the provisions of this section, shall be liable to forfeiture.
(As amended by Act No. 4 of 1999 and No. 1 of 2002)
 
94. (1)  Notwithstanding anything to the contrary contained in this Act, and subject to the provisions of this section, any person may manufacture or produce without a licence and without payment of duty for the personal or domestic use of that person,  but not for sale or disposal for profit to any other person, the following goods-

(a) fermented liquor, other than opaque beer, containing not more than two per centum of alcohol by volume; and

(b) tobacco in the form of cigars, cigarettes, pipe tobacco or snuff when made from manufactured tobacco on which duty has been paid or from roll tobacco.

(2) Any person who sells or disposes of for profit goods manufactured in terms of subsection (1) shall be guilty of an offence.

(3)  Nothing in this section shall be deemed to affect the operation of any provision of any law relating to the manufacture, sale or consumption of any goods referred to in subsection (1).

(As amended by Act No. 4 of 1999)

95.  (1)  Notwithstanding anything to the contrary contained in this Act, the Commissioner-General may, subject to the provisions of this section and any rules made thereunder, authorise a person to manufacture for experimental purposes but not for sale or disposal for profit, the following goods without a licence and without the payment of duty-
(a) cigarettes;
(b) pipe tobacco;
(c) cigarette tobacco;
(d)  cigars.
(2)  If a person who is authorised by the Commissioner-General in terms of subsection (1) to manufacture goods referred to in that subsection fails to comply with the provisions of any rules made thereto, the Commissioner-General may cancel forthwith the authority to so manufacture.

(3)  Where an authority is cancelled pursuant to the provisions of subsection (2) of this section any goods so manufactured shall be deemed to be liable to seizure and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five of this Act.

(4)  Any person authorised by the Commissioner-General in terms of subsection (1) to manufacture the goods referred to in that subsection who sells or disposes of such goods otherwise than in accordance with rules made by the Commissioner-General shall be guilty of an offence.
(Act No. 4 of 1999 and No. 1 of 2003)

96.  (1)  Notwithstanding anything to the contrary contained in this Act, any person other than a person licensed under this Act to manufacture beer of any kind may, in premises other than in any  premises licensed under this Act, manufacture for that person’s personal or domestic use but not for sale or disposal to any other person, an amount of opaque beer being not more than twenty-three decalitres in volume in any period of four consecutive days.
(2) The licensing requirements of section ninety-three shall not apply in respect of opaque beer manufactured in accordance with subsection (1) and the beer manufactured, consumed or disposed of in terms of that subsection shall not be liable to duty.

(3)  Nothing in this section shall be deemed to affect the operation of any provision in any other law relating to the manufacture, sale or consumption of any beer referred to in subsection (1).

(4)  Any person otherwise exempt from licensing and the payment of surtax pursuant to the provisions of this section who manufactures more than the amount permitted in the specified time or who manufactures such opaque beer in premises licensed under this Act or who sells or disposes of such opaque beer contrary to the provisions of this section shall be guilty of an offence and shall, on conviction, be liable to a fine  not exceeding five thousand penalty units.
(As amended by Act No. 4 of 1999)

97. (1)  On receipt of an application in the prescribed form the Commissioner-General may licence, subject to such terms and conditions as the Commissioner-General may impose, persons to be licensed manufacturers of goods subject to excise duty or surtax, at specified premises.

(2)  An applicant for a licence shall furnish  information as to-

(a) the nature of the goods which that person proposes to manufacture;   

(b) the process of manufacture that are intended;

(c) the premises at which and the machinery and equipment with which the goods are to be manufactured;

(d) the business, its shareholding, assets, related businesses and  accounting practices; and
       
(e) such other matters as the Commissioner-General may require.

(3) Without limiting the authority  on the Commissioner-General by subsection (1),  the Commissioner-General may make the issue, continuation or reissue of any manufacturer’s  licence conditional on the provision of such security by bond or guarantee or similar undertakings as will in the Commissioner-General’s opinion ensure that such duty as might from time to time be due and unpaid  on any goods manufactured by the licensed manufacturer shall be secured to the Republic.

(4)  The Commissioner-General  may at any time require that the form or amount of security required under subsection (1) be altered as the Commissioner-General may determine.

(5)  Manufacturers licences shall be subject to an annual licence fee as may be prescribed under this Act.

(6) A licence  issued under this section shall expire on the 31st December in respect of the  year in which the licence was issued and may be renewed by the Commissioner-General.

(7)  Notwithstanding subsection (2), the Commissioner-General may waive the requirement for applicants for the renewal of excise licences to re-submit certain documents provided that there has been no material change in the premises, equipment, process of manufacture or such other matters as the Commissioner-General may determine.

(As amendedAct No. 4 of 1999 and No. 3 of 2006)

98.  (1)  If a licensed manufacturer fails to comply with any terms or conditions of the licence or provision of this Act or regulations or rules  made thereunder or with any instruction made or given by the Commissioner-General in connection with the administration of this Act, the Commissioner-General may suspend or revoke the licence or refuse to renew it.

(2)  For the purposes of this section any action taken, or as the case may be not taken,  by a manager, employee or other representative of the licensed manufacturer, shall be deemed to have been taken or not taken by the licensed manufacturer.

(3) Where a manufacturer’s licence is revoked by the Commissioner-General or is not renewed, all duty on all goods manufactured, sold or otherwise disposed of, not having already been paid to the customs shall be deemed to be due and payable at the time when notification of the revocation or non renewal is issued by the Commissioner-General and such goods shall be entered and duty paid within ten days of that time unless the goods are sooner removed  for export or warehousing in accordance with this Act.

(4)  Goods to which subsection (3) applies that are not entered or cleared in accordance with the provisions of that section shall be liable to seizure and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five.

(5) Any sale or disposal undertaken pursuant to subsection (4) shall be so undertaken without compensation to any person or party who may either before or after such sale, claim a financial or other interest in such goods.

(6)  Nothing contained in this section shall be deemed to deprive the Republic of any right it may have against the property or estate of the manufacturer or those of its sureties in respect of any duty which may remain unpaid after such sale or disposal, and the sale or disposal shall not relieve the manufacturer of liability to prosecution under this Act.

(As amended by Act No. 4 of 1999 and No. 1 of 2003)

99.  An applicant for a manufacturer’s licence or for renewal of a manufacturer’s licence who has been refused such licence, or renewal of licence, shall have the right of appeal against such refusal to the Revenue Appeals Tribunal.

(As amended by Act No. 4 of 1999 and No. 1 of 2003)

100.  Where the business of a licensed manufacturer is sold or a licensed manufacturer wishes to relocate operations to new premises  the licence shall be deemed to have been surrendered as at the date of sale or relocation unless the prior approval of the Commissioner-General has been obtained  and all terms and conditions required by the Commissioner-General have been met to the satisfaction of the Commissioner-General.

(As amended by Act No. 4 of 1999)

101.  No manufacturer shall without the written permission of the Commissioner-General, conduct or allow to be conducted any business on premises licensed in terms of section ninety-seven other than the business for which the licence was issued.

(As amended by Act No. 4 of 1999)

102. Repealed by Act No. 4  of 1999
103. Repealed by Act No. 4  of 1999
104. Repealed by Act No. 4  of 1999
105. Repealed by Act No. 4  of 1999
106. Repealed by Act No. 4  of 1999
107. Repealed by Act No. 4  of 1999

108.  (1) Every manufacturer licensed under this Act shall-

(a)  maintain in such form and manner as may be required under the terms and condition of the licence and otherwise by any regulations or rules made under this Act, a record of;

(i) all goods received into the licensed premises;
(ii) all goods manufactured or produced on the licensed premises;
(iii) all goods removed from the licensed premises;
(iv) all goods consumed, lost, or otherwise disposed of during any process of manufacture or production;

(v) all stock on hand including input stock and products whether  or not fully or partially manufactured or produced;

(vi) all excise duty or surtax paid or payable.

(b) Submit in such form and manner as may be required or permitted under the terms and conditions of the licence and otherwise by any regulations or rules made under this Act,  a  return of all manufacturing and business activity undertaken in the preceding month  and a duly completed entry  in the prescribed form accounting for all goods, not already accounted for in bond or other entry, that have  been removed from the licensed premises or otherwise disposed of during that month.

(2)  Where in any  return made pursuant to this section, it is claimed that goods, on which excise duty or surtax has been paid, have been used as inputs in the manufacture of goods that are themselves subject to excise duty or surtax and the Commissioner-General is satisfied that the claim is correctly made and  supported by auditable management processes and records, the Commissioner-General may allow the duty or surtax so paid to be deducted from the duty or surtax due in that return.

(3)The return and entry required under this section shall be submitted on or before the twentieth day of the month following that month to which the return relates and any amount of duty and surtax on the return shall be due and payable within five days of the issue of a notice of an assessment thereof;

(4) Where a manufacture licensed under the Act fails to make payment within the time allowed under this Act, the manufacture shall pay additional duty as specified in section one hundred and seventy-one of the Act;

(5)  Except as provided under  this Act or in  regulations or rules made thereunder, excise duty or surtax shall not be payable on goods manufactured or partially manufactured in licensed premises that are before sale or disposal used on those premises as inputs in the manufacture of products that are themselves subject to excise duty or surtax.

(6)  A  manufacturer licensed under this Act who fails to lodge a return within the time allowed by or under this Act shall pay additional duty consisting of:

(a) one thousand penalty units, and
(b) an additional one thousand penalty units for each day the return is not lodged.

(7) Where a return has not been lodged within the time allowed by or under this Act the Commissioner-General may assess the amount of duty that is due and may by written notice require payment of that assessment.

(8) Where the Commissioner-General has reason to believe that any excise duty or surtax due or to be due under this Act may not be paid  within the time allowed by or under this Act the Commissioner-General may assess the amount of duty involved and may by notice in writing to the licensed manufacturer require payment forthwith of that assessment.

(9)  Any  assessment made by the Commissioner-General under subsection (6) or (7) shall be deemed to be a correct assessment for the purposes of section one hundred and seventy.

(10)  Duty assessed by the Commissioner-General pursuant to subsection (6) or (7) shall be due and payable on or within five days following the issue of  the notice thereof.

(11)  Where  a manufacturer licensed under this Act fails to make payment as required under subsection (9)  the manufacturer shall be guilty of an offence  and shall be liable, upon conviction , to a fine not exceeding ten thousand penalty units or to imprisonment for a term not exceeding twelve months, or to both.
(As amended by Act No. 3 of 2000 and No. 4 of 2005)

108A.  (1) Subject to section one hundred and eight, any person who manufactures, distributes or imports cigarettes shall affix a cigarette tax stamp, in the prescribed form, to each individual package of cigarettes in such manner as may be prescribed by the Commissioner-General.

(2) Any person who contravenes subsection (1) commits an offence.

(3) In subsection (1) “cigarette tax stamp” means such mark, whether in electronic form or otherwise, as the Minister may, by statutory instrument, prescribe.
(As amended by Act No. 3 of 2006

109.  (1) The records maintained pursuant to section one hundred and eight shall be kept on the licensed premises,  whether or not in electronic or written form and shall be made available  to any officer at any time on request by an officer.

(As amended by Act No. 4  of 1999)

110.  Any officer may, at any time, enter any part of any licensed premises and take stock of all goods and materials on hand.
(As amended by Act No. 4  of 1999)

111.  When a surplus is found on licensed premises in the stock of goods liable to duty, the manufacturer shall forthwith pay duty on so much of the surplus as is not accounted for to the satisfaction of the Commissioner-General.
(No. 18 of 1960 and No.16 of 1996)

112.  (1)  When a deficiency is found on licensed premises in the stock of goods liable to excise duty or surtax, the manufacturer shall, subject to the provisions of this Act, forthwith pay duty on the amount of the deficiency less any allowance which may be granted in accordance with the provisions of this Act.

(2)  If the Commissioner-General is satisfied that -
(a) goods liable to duty were -
(i) lost in the course of and by reason of the process of their manufacture; or
(ii) destroyed by accident, or lost by accident without going into consumption, in the course of manufacture; or
(iii) destroyed by accident or lost, by accident or otherwise, without going into consumption, in the course of manipulation;

in or at a place on licensed premises which is not a place deemed to  be a warehouse in terms of subsection (6) of section fifty-eight; or

(b) wines or spirits liable to excise duty or surtax were destroyed by accident or lost, by accident or otherwise, without going into consumption, whilst in a wine or spirit store or a place on licensed premises set aside for the ageing of wines or spirits; or
(c)goods liable to excise duty or surtax were destroyed by accident or       lost, without going into consumption, whilst in transit in bond or in transit for export in bond or under a non-duty paid warrant for their removal;
and that every reasonable effort was made and precaution taken to prevent their loss or destruction, the Commissioner-General shall remit the duty or the excise duty or surtax, as the case may be, payable on the goods.
(No. 18 of 1960 as amended by Act No. 4  of 1999)

113.  (1)  An officer may at all times enter and search any premises licensed in terms of section ninety-seven or the premises of any person who sells goods liable to excise duty or surtax or who is suspected of manufacturing or selling such goods in contravention of or without complying with the provisions of this Act, and may seize upon such premises any goods, together with all books, accounts, or documents relating thereto, in respect of which a contravention of or non-compliance with this Act is suspected of having taken place.

(2)  An officer may either remove such goods or, pending removal, seal the premises in which they are contained.

(As amended by Act No. 4  of 1999)

114.  (1)  The Commissioner-General may give instructions in writing to any manufacturer specifying in what part of licensed premises and under what conditions -

(a) any process in the manufacture is to be carried on; and
(b) materials for use in manufacture and manufactured goods liable to excise duty or surtax respectively are to be kept.
(2) A manufacturer who fails to comply with such instructions shall be  guilty of an offence.

(As amended by Act No. 4  of 1999)
115.  (1)  An officer may supervise any operation connected with the manufacture or disposal of goods liable to excise duty or surtax.

(2)  All  machinery, utensils, pipes and vessels used for the purposes of manufacturing goods liable to excise duty or surtax shall be -
(a) of a pattern or type approved by the Commissioner-General; and
(b) installed, marked, numbered and distinguished in accordance with the provisions of this Act and any regulations or rules made thereunder.
(No. 18 of 1960 as amended by Act No. 4  of 1999)

116.  For the purpose of calculating the full quantity of goods liable to excise duty or surtax which have been produced on any licensed premises, tables may be prescribed showing the quantity of such goods which shall be deemed to have been produced from a given quantity of material, or the quantity of fully manufactured goods which shall be deemed to have been produced from a given quantity of partly manufactured goods.

117.  The manufacturer licensed under this Act shall, at any premises that are specified in the manufacturer’s license, provide and maintain, without charge, such accommodation and facilities as the Commissioner-General may determine to be reasonably necessary and suitable for the purposes of carrying out the functions and responsibilities of the Customs Division at that place.

(As amended by Act No. 4  of 1999)

118.  (1)  The Commissioner-General may require a licensee to provide any store or room and to lock or secure any warehouse, storeroom, place, still, vessel, utensil, or fitting, or to provide and affix a prescribed meter to any vessel or pipe on the licensed premises, and such licensee shall, to the satisfaction of the Customs Division, provide, affix, repair, and renew all plugs, cocks, taps, covers, fastenings, and other requisites for the purpose of enabling officers to affix locks or seals thereto or otherwise to secure the same.
(2)  In the event of any failure on the part of the licensee to comply with the provisions of subsection (1), an officer may make good the defect at the expense of the licensee.

(As amended by Act No. 4  of 1999)

119.  (1)  If on any licensed premises any meter, rod, lock, key, or fitting is tampered with or damaged, or if any pipe, cock, fastening or fitting connected with a safe, receiver, or charger is pierced or damaged, the licensee shall forthwith repair or renew the article in question to the satisfaction of the Customs Division and if such repair or renewal is not undertaken forthwith an officer may effect such repair or renewal or cause such repair or renewal to be effected by a third party at the expense of the licensee.

(2)  If on any licensed premises any goods liable to excise duty or surtax are lost as the result of any deliberate or negligent breakage of, tampering with, or damage to any of the articles mentioned in subsection (1) or to any lock or seal affixed by an officer on such premises, the licensee of such premises shall, in addition to liability for the cost of repair or renewal of such articles, lock, or seal, be liable for the payment of duty on any such lost goods.
(3)  If on any licensed premises any person breaks, tampers with, or damages any of the articles mentioned in subsection (1) or any lock or seal affixed by an officer, he shall be guilty of an offence.
(4) No action undertaken pursuant to subsection (1)  whether by an officer or at the direction of an officer shall render that officer or the Customs Division,  liable for any loss or damage resulting therefrom.

(As amended by Act No. 4  of 1999)

120.  (1)  Every distiller shall, before using any still for distilling any low-wines, feints, or spirits, erect and keep erected in his distillery a secure safe and receiver, or safes and receivers, for low-wines, feints, or spirits:

Provided that where an alcoholometer is used the Commissioner-General may dispense with the necessity for receivers.
(2)  The worm end of every still shall be enclosed in the safe erected in terms of subsection (1), and such safe shall communicate only by a closed metal pipe with the respective receivers for low-wines, feints, or spirits, or with the alcoholometer, when such is used.
(3)  Every still, safe, and receiver and the pipes connected therewith shall be constructed and provided with fastenings, cocks, taps, or other requirements for the reception of revenue locks or rods to the satisfaction of the Commissioner-General.
(4)  Only such rods and revenue locks and keys as shall be approved and provided by the Commissioner-General at the Authority’s expense shall be used in any distillery. Every safe and receiver shall be kept locked unless opened for a lawful purpose under the supervision of an officer.
(As amended by Act No. 16 of 1996)

121.  (1)  Every vat and butt, other than the receivers, required to be kept at any distillery for the reception of low-wines, feints, or spirits for re-distillation shall be constructed and erected in accordance with any regulations or rules made under this Act.

(2)  The Commissioner-General may specify the conditions for the running off of low-wines, feints, or spirits from the receivers for re-distillation and for the gauging and marking of all vats and other vessels.
(As amended by Act No. 4  of 1999)
122.  The capacity of all distillery and refinery tanks, receivers, fixed vats, or butts, and of movable casks in a distillery shall be ascertained in such manner as shall be specified by the Commissioner-General, and all the weights and appliances necessary for that purpose shall be supplied by the distiller or refiner, as the case may be.
(As amended by Act No. 24 of 1973)

123.  All spirits shall be deemed to be of the strength denoted by Gay Lussacs’ Hydrometer as approved and supplied by the Commissioner-General and ascertained by an officer.

(As amended by Act No. 20 of 1992)
 
124.  (1)  Every distiller shall provide at his distillery such suitable and secure spirits stores as may be required and approved by the Commissioner-General, and the said spirits stores shall be set apart solely for the storing of spirits distilled or blended in the distillery.

(2)  The spirits stores shall be placed under two locks, namely, a revenue lock, for which the distiller must provide at his own expense all necessary fastenings, and a private lock, the key of which shall be kept by the distiller.
(3)  The spirits stores shall be kept locked at all times except when an officer is in attendance.

125.  (1)  All spirits distilled by a distiller shall be placed and kept in stores provided in terms of section one hundred and twenty-four and shall be conveyed directly from the spirit receiver to such stores.

(2)  No spirits which have been removed from the licensed premises of a distiller shall be brought back into a spirits store.

126.  (1)  Every manufacturer of wines shall provide at his licensed premises a suitable and secure wine store approved by the Commissioner-General.
(2)  The store shall be set apart solely for the storing of wines which have been produced on those licensed premises, and all wines produced on such premises by the manufacturer shall be conveyed directly to such store.
(3)  The store shall be placed under two locks, namely, a revenue lock, for which the manufacturer must provide at his own expense all necessary fastenings, and a private lock, the key of which shall be kept by the manufacturer.
(4)  The store shall be kept locked at all times except when an officer is in attendance.
(5)  Wines which have been removed from the premises of a manufacturer  shall not be brought into any wine store.
127.  Spirits shall not be removed from a spirits store and wine shall not be removed from a wine store until an officer has re-gauged every vessel of spirits or wine to be removed and until the duty thereon has been secured to the satisfaction of the Commissioner-General.

128.  If a distiller or a manufacturer of wine or any person employed by a distiller or manufacturer of wine opens or connives at the opening of the locks or doors of a spirits store or a wine store except in the presence of an officer, or removes any spirits or wine except as provided by law, or by any contrivance or device removes or conceals any spirits or wine, either before or after they are stored, he shall be guilty of an offence. 

129.  Repealed by Act No. 4  of 1999
130.  Repealed by Act No. 4  of 1999
131.  A brewer shall not conceal any worts or beer so as to prevent an officer from taking an account thereof or, without the permission of an officer, add to worts or beer any substance which increases the quantity or gravity thereof after such quantity or gravity has been ascertained by an officer.

132.  A distiller shall not in distillery -

(a) use or add to any worts, wash, low-wines, feints, or spirits any substance which interferes with the ascertaining by means of a saccharometer or hydrometer of their specific gravity or true strength;
(b) without the written permission of the Customs Division previously obtained, have in his distillery any worts or wash not made in that distillery, or mix any worts or wash made in his distillery with worts or wash made elsewhere.

(As amended by Act No. 4  of 1999)

133.  If any worts or wash, low-wines, feints, or spirits are found in any unauthorised part of any licensed premises, or in any vessels other than those duly marked and provided for their reception, or in any premises or place not authorised for their reception, they shall be liable to forfeiture and any person responsible for placing such articles in any unauthorised place, premises, or vessels shall be guilty of an offence.

134.  Any person who -

(a) removes or permits to be removed from licensed premises any tobacco in respect of which any contravention of or non-compliance with this Act has taken place; or
(b) sells, offers or exposes for sale or has in his possession for sale, any tobacco in respect of which any contravention of or non-compliance with this Act has to his knowledge taken place;
shall be guilty of an offence.

135. Any person who, for the purpose of stamping any container of cigarettes, uses or supplies or offers to supply any stamp label other than a stamp label supplied by the Government for the purpose, or any stamp label so supplied but previously used, shall be guilty of an offence.

136.  A person shall not manufacture for sale within Zambia any cigarettes which weigh more than two kilograms per thousand cigarettes.
(As amended by G. N.. No. 407 of 1963 and Act  No. 1 of 1979)

137.  Any person who removes, assists in, permits, or connives at the removal of any goods liable to excise duty or surtax from the premises of a manufacturer, except in accordance with the prescribed procedure, shall be guilty of an offence.

138. (1) If a manufacturer licensed under this Act intends to cease the manufacture of goods in respect of which the licence has been issued, the licensee shall give to the Commissioner-General not less than one months prior written notice of that intention and shall-

(a) within twenty days from the cessation of manufacturing activity render to the Customs Division a true and complete return of all manufacturing and business activity  since the last monthly return and;

(b) submit to the Customs Division an entry in the prescribed form accounting for all stock on hand and all stock sold or otherwise disposed on which  excise duty or surtax has not been paid together with a bank certified cheque for the amount of excise duty and or surtax payable.
 
(2)  If the return referred to in subsection (1) is not made or excise duty or surtax is not remitted pursuant to subsection (1) the goods shall be liable to seizure and may be sold or disposed of by the Commissioner-General in accordance with the provisions of section two hundred and three  to two hundred and five.

(3) Any sale or disposal undertaken pursuant to sub section (4) shall be so undertaken without compensation to any person or party who may either before or after such sale, claim a financial or other interest in such goods.

(4)  Nothing in this section contained shall be deemed to deprive the Republic of any right it may have against the property or estate of the manufacturer or those of its sureties in respect of any duty which may remain unpaid after such sale or disposal, and the sale or disposal shall not relieve the manufacturer of liability to prosecution under this Act.

(As amended by Act No. 4  of 1999 and No. 1of 2003)

139.  An action shall not lie against the Government, the Authority or any person in their employment in respect of the loss of or damage to spirits or other goods liable to excise duty or surtax while stored in a receiver, spirits store, refinery tank or warehouse, or in respect of any incorrect or improper delivery therefrom or thereto.

(As amended by  No. 24 of 1973 and  No. 16 of 1996) Licence to manufacture goods liable to excise duty or surtax     

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Goods which may be manufactured without licence and without payment of duty     

 

 

 

 

 

 

 

 

 

 

Authority to manucature goods without licence and without payment of duty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Power of Commissioner-General to authorise manufacture of certain goods

 

 

 

 

 

 

 

 

 

 

 

 

 

Licensing of manufacturers

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Refusal or suspension of licence

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Appeals

 

 

 

 

Surrender of licence

 

 

 

 

 

Authorised premises

 

 

 

 

 

 

 

 

 

 

 

 

Duties of licensed Manufacturer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cigarette tax stamps

 

 

 

 

 

 

Records to be kept on licensed premises

 

 

Stocktaking

 

 

Duty to be paid on surplus stock

 

 

Duty to be paid in respect of deficiency instock, etc

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Entry and search of premises

 

 

 

 

 

 

 

Where processes in licensed premises are to be carried out and goods kept

 

 

 

 

Supervision of operations

 

 

 

 

 

 

Tables for calculating quantities of goods liable to excise duty or surtax

 

Obligations of manufacturers of goods liable to excise duty or surtax

 

 

 

Licence to provide storerooms, plugs, taps, etc.

 

 

 

 

 

 

Damages to locks, pipes, safes,etc.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Erection of safes, receivers, and requisites in connection
therewith

 

 

 

 

 

 

 

 

 

 

 

 

 

Vats and butts

 

 

 

 

 

 

Ascertaining capacity of distllery, refinery in tanks etc.

 

Strength to be as denoted by Gay Lussacs' Hydrometer

 

Spirits store

 

 

 

 

 

 

 

Receipt into spirits or wines

 

 

 

 

Storing of manufactured wines

 

 

 

 

 

 

 

 

 

Removal of and securing of duty on spirits and wines

Opening of store in absence of an officer

 

 

 

 

Prohibitions in respect of brewing

 

Prohibitions in respect of worts, wash, low-wines, etc.

 

 

 

 

 

 

Spirits, worts, etc., illicitly kept

 

 

 

Removing or selling tobacco in respect of which any provision of this Act has been contravened to be an offence

 

Using or supplying unauthorised or previously used stamp labels to be an offence

Restrction of weight of cigarettes which may be manufactured

Removal of goods liable to excise duty or surtax

Procedure on cessation of manufacture of goods liable to excise duty or surtax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss of goods liable to excise duty in warehouses

 

 

PART XIA MANAGEMENT OF EXCISE DUTY ON SERVICES

 

139A. In this Part unless the context otherwise requires-

“rendering a service” means providing a mobile cellular telephone service;

“service” means a mobile cellular telephone service liable to excise duty;

“service provider” means a service provider licensed under section one hundred and thirty-nine D; and

“talk time” means the minutes of calls a subscriber makes from a mobile cellular telephone.

139B.  (1) Subject to the provisions of section one hundred and thirty-nine E, a person shall not render services which are liable to excise duty except in accordance with this Part and under the authority of a licence issued under section one hundred and thirty-nine D.

(2) Any person who contravenes subsection (1) commits an offence and shall be liable, on conviction, to a fine not exceeding five hundred thousand penalty units or to imprisonment for a term not exceeding three years, or to both.

(3) Notwithstanding the penalty in subsection (2) all the machinery, equipment and materials used in rendering services liable to excise duty in contravention of subsection (1) shall be liable to seizure in accordance with the provisions of section one hundred and sixty-two.

(4) The provisions of section  one hundred and sixty-two shall  apply, with necessary modification, to the seizure of machinery, equipment and materials referred in subsection (3).

139C. (1) A person may apply to the Commissioner-General for a licence to render services liable to excise duty.

(2) An application under subsection (1) shall-

(a) be in such form as the Minister may, by statutory instrument, prescribe; and

(b) specify the following:

(i) the name of the service provider;

(ii) the principal place of business of the service provider;

(iii) the premises at which, and the machinery and   equipment with which the services shall be provided;

(iv) the business, the shareholders of the service provider, its assets, related businesses and accounting practices; and

(v) such other information as the Commissioner-General may require.

139D. (1) The Commissioner-General shall, within thirty days of receipt of an application for a licence under section one hundred and thirty-nine C, issue a licence subject to such terms and conditions as the Commissioner-General may impose.

(2) A licence issued under subsection (1) shall expire on the 31st
December in the year in which the licence was issued and may be renewed by the Commissioner-General.
  
(3) A licence shall be issued or renewed upon payment of a prescribed licence fee.

139E. (1) Notwithstanding section one hundred and thirty nine B, the Commissioner-General may, subject to the provisions of this Part and any rules made thereunder, authorise a service provider without a licence to render services liable to excise duty on an experimental or trial basis:

Provided that the services so rendered shall not be for sale or disposal for profit and shall be rendered without the payment of duty.

(2) Any service provider who being authorised by the Commissioner-General to render services in terms if subsection (1) sells or disposes of such services for profit commits an offence and shall be liable, on conviction, to a fine not exceeding five hundred thousand penalty units or to imprisonment for a term not exceeding three years or to both.

139F. Where the business of a licensed service provider is sold or a licensed service provider wishes to relocate its operations to new premises the license shall be deemed to have been surrendered as at the date of the sale or relocation unless prior to the sale or relocation the written approval of the Commissioner-General is obtained and all the terms and conditions imposed by the Commissioner-General at the time of the approval have been fulfilled to the satisfaction of the Commissioner-General.

139G. (1) Every service provider licensed under this Part shall-

(a) maintain in such form and manner as may be required
under the terms and conditions of the license and otherwise
by any regulations or rules made under this Act, a record of-

(i) all talk time sold

(ii) all talk time consumed, lost, or otherwise disposed of
     during any process of rendering the service; and

(iii) all excise duty paid or payable;

(b) submit in such form and manner a return of all talk time sold in the preceding month and a duly completed entry in the prescribed form accounting for all talk time disposed of during that month.

(2) The return and entry required under this section shall be submitted on or before the twentieth day of the month following the month to which the returns relates and any amount of duty on the return shall be due and payable within five days of the issuance of a notice of an assessment thereof.

(3) A service provider who is licensed under this Part and who fails to lodge a return within the time allowed by or under this Act shall pay a penalty of-

(a) one thousand penalty units; and

(b) an additional one hundred penalty units for each day the
return is not lodged.

(4) Where a return has not been lodged within the time allowed by or under this Act, the Commissioner-General may assess the amount of duty that is due and may by written notice to a service provider require payment of the duty specified in the assessment.

(5) Any assessment made by the Commissioner-General under subsection (4) shall be deemed to be a correct assessment for the purposes of section one hundred and thirty-nine H and shall be due and payable within five days following the issue of the notice of assessment thereof.

(6) Where a service provider licensed under this Part fails to make payment as required under subsection (5) the duty specified in the assessment made under subsection (4) shall constitute a debt due to Government which debt shall be dealt with in accordance with the provisions of this Act.

139H. The duty payable in respect of any service liable to
excise duty shall, from the time when it is due, constitute a debt
due to the Government from the service provider concerned, and
shall, at any time after it becomes due, be recoverable in a court of competent jurisdiction by proceedings in the name of the Commissioner General.

139I. The records maintained pursuant to section one hundred and thirty-nine G shall be kept on the service provider’s premises, whether or not in electronic or written form and shall be made available to the Customs Division at any time on request by an officer.

139J. For purposes of verifying the information submitted by a service provider under section one hundred and thirty-nine C, an officer may, at anytime, enter any part of any licensed service provider’s premises and take stock of, or value, all the equipment and materials at hand.

139K. (1) An officer may at all times enter and search the premises of any service provider licensed in terms of section one hundred and thirty-nine D or the premises of any person who renders services liable to excise duty and who is suspected of providing such services in contravention of or without complying with the provisions of this Part and may seize upon such premises all books, accounts, or documents relating to the services, in respect of which a contravention of, or non-compliance with, this Part is suspected of having taken place.

(2) An officer may remove all the machinery, equipment and materials used in rendering services liable to excise duty in contravention, of or without complying with the provisions of, this Part or pending removal seal the premises in which the services are so rendered.

139L. Every service provider licensed under this Part shall, at the premises specified in their license, provide free of charge, such accommodation and other facilities as the Commissioner-General may determine to enable officers to exercise their powers of inspection and supervision under this Act.

139M. (1) Where a service provider licensed under this Part intends to cease the provision of the service in respect of which the license was issued, the service provider shall give to the Commissioner-General not less than one month’s prior written notice of that intention and shall-

(a) within twenty days from the date of ceasing to provide the service lodge with the Customs Divisions a true and complete return of all talk time sold and business activity since the last monthly return; and

(b) submit to the Customs Division an entry in the prescribed form accounting for all talk time sold or otherwise disposed of on which excise duty has not been paid together with a bank certified cheque for the amount of excise duty payable.

(2) Nothing contained in this section shall be deemed to deprive the Republic of any right it may have against the property or estate of the service provider or those of its sureties in respect of any duty which may remain unpaid after cessation of business activity and shall not relieve the service provider of liability to prosecution under this Act.

(As amended by Act No. 3 of 2004) Interpretation

 

 

 

 

 

 

 

Licensing of service providers

 

 

 

 

 

 

 

 

 

 

Application for Licence

 

 

 

 

 

 

 

 

 

 

 

 

Issue of Licence

 

 

 

 

 

 

Commissioner General may authorise service provider to render services without licence or payment of duty

 

 

 

 

 

Surrender of license

 

 

 

 

Duties of licensed service provider

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Duty payable to constitute debt to Government

 

 

Records to be kept on licensed premises

 

Stocktaking or valuation or equipment and materials

 

Entry and search of premises

 

 

 

 

 

 

 

 

Obligation of service provider

 

 

Procedure on cessation of service provider to render service

 

PART  XII
OFFENCES,  PENAL  PROVISIONS,  AND  PROCEDURE

140.  Any person who, on or after arriving in Zambia, is questioned by an officer as to whether he has upon his person or in his possession any goods, whether dutiable or otherwise, or goods the importation of which is prohibited or restricted, and who denies that he has any such goods upon his person or in his possession, or fails to mention any dutiable, prohibited, or restricted goods which he has upon his person or in his possession, shall be guilty of an offence if such goods are discovered to be or, at the time of denial or of the statement, to have been upon his person or in his possession.
(As amended by G. N. No. 407 of 1963)

141.  (1)  Any person who -

(a) produces any false invoice or an invoice framed so as to deceive, or makes any false representation in regard to the nature, the quantity or the value of any goods or the country in which such goods were grown, produced, or manufactured;
(b) forges any document required under this Act or any law relating to customs or excise;
(c) under false pretences or with intent to defraud or to evade the provisions of this Act or any law relating to customs or excise or by    making any false statement, affidavit, or declaration procures or attempts to procure any such document as is mentioned in paragraph (b);

(d) being required to make or render any report, statement, document, bill of entry, declaration, or return, or to supply any information demanded or asked for, or to answer any question, neglects or refuses to do so, or makes or renders any untrue or false report, statement, document, bill of entry, representation, declaration, return or answer, or conceals or makes away with any goods required to be accounted for by this Act or any law relating to customs or excise;

(e) imports or attempts to import, or assists in, or is accessory to, or connives at the importation or attempted importation of any goods illegally or without payment of the duty thereon; or
(f) deals with or assists in dealing with any goods contrary to the provisions of this Act or any law relating to customs or excise;
shall be guilty of an offence, so, however, that nothing in the provisions of this Act shall be taken to require any person who has acted as legal practitioner for any person to disclose any privileged communications made to him in that capacity.
(2)  Any person who -
(a) uses or attempts to use any document which has been forged with intent to  defeat the provisions of this Act or any law relating to customs or excise;

(b) otherwise than in accordance with the provisions of this Act, buys or receives or has in his possession any goods required to be accounted for by this Act or any law relating to customs or excise before they have been so accounted for; or

(c) otherwise than in accordance with the provisions of this Act, has in his possession any goods liable to forfeiture under this Act or any law relating to customs or excise;
shall be guilty of an offence, unless he produces evidence to show that he did not know -
(i) that the document was forged;
(ii) that duty on the goods had not been paid or secured or that the goods had not been accounted for in terms of this Act or any law relating to customs or excise; or
(ii) that the goods were liable to forfeiture;
as the case may be.
(3)  For the purpose of this section, the forgery of a document is the making of a false document, knowing it to be false, with the intention that it shall in any way be used or acted upon as genuine whether within Zambia or not, and making a false document includes making any material alteration in a genuine document, whether by addition, insertion, obliteration, erasure, removal, or otherwise.
(As amended by No. 16 of 1956 and G. N.  No. 407 of 1963)

142.  Any person who, without lawful excuse, the proof of which shall lie upon him, brings into Zambia or has in his possession any blank or incomplete invoice or other similar document capable of being filled up and used as an invoice for goods from outside Zambia shall be guilty of an offence.
(As amended by G. N.  No. 407 of 1963)

143.  Any person who assaults, resists, hinders, or abuses any officer or any person aiding or assisting such officer in the carrying out of his duties shall be guilty of an offence.

144.  Any person who wilfully removes any customs seal from any ship, aircraft, pipeline, vehicle, or package without the authority of an officer or otherwise than in accordance with this Act or any regulations or rules made thereunder, or who wilfully alters, defaces, obliterates, or imitates any mark placed by an officer on any package shall be guilty of an offence.
(As amended by Act No. 24 of 1973 and Act No. 4  of 1999)

145.  (1)  Whenever any lock, mark, or seal has been placed by an officer upon any goods on board any ship, aircraft, or vehicle, or when the hatchways of a ship have been fastened down by an officer, the master of the ship, the pilot of the aircraft, or the person in charge of the vehicle or the operator of a pipeline as the case may be, shall ensure that -

(a) the lock, mark, or seal is not opened, altered, or broken;
(b) such goods are not secretly removed; and
(c) such hatchways are not opened without the consent of an officer;
and if he fails so to ensure, the master of the ship, the pilot of the aircraft, or the person in charge of the vehicle, as the case may be, shall be guilty of an offence, unless he proves that he took all reasonable precautions to prevent any such act.
(2)  Whenever any lock, mark, or seal has been placed by an officer upon any valve, meter, or other appliance or apparatus used to control or record the flow of goods through or from a pipeline, or upon any inspection plate, hatch or access to such pipeline, the operator of the pipeline shall ensure that the lock, mark, or seal is not opened, altered, or broken without the prior authority of an officer and, if he fails so to ensure, the operator of the pipeline shall be guilty of an offence, unless he proves that he took all reasonable precautions to prevent any such act.
(As amended by Act No. 48 of 1968,  No. 24 of 1973 and  No. 4  of 1999)

146.  Any person who removes or breaks any lock placed on a warehouse by an officer in terms of section sixty-five shall be guilty of an offence, and any person who removes any goods from a warehouse, without the permission of the officer, shall be guilty of an offence.

147.  If, when required by an officer to make a declaration of sealable goods in terms of this Act -
(a) the master of a ship, the pilot of an aircraft, or the person in charge of a vehicle fails to make a full disclosure of any sealable goods which are the unconsumed stores of the said ship, aircraft, or vehicle; or
(b) the master of a ship, the pilot of an aircraft, the person in charge of  a vehicle, or any member of the crew of such ship, aircraft, or  vehicle, fails to make a full disclosure of any sealable goods which are the property of or in the possession of such master, pilot,  person, or member of the crew, as the case may be;
such master, pilot, person, or member of the crew aforesaid shall be guilty of an offence.

148.  (1)  If any officer makes any collusive seizure, or delivers up, or makes any agreement to deliver up or not to seize any ship, aircraft, vehicle, goods, or other things liable to forfeiture under this Act or any other law relating to customs or excise, or takes or receives any bribe, fee, recompense, gratuity, or reward, whether pecuniary or of any other sort or description whatsoever, directly or indirectly, from any person for the neglect or non- performance of the officer’s duty in any of these respects  the officer shall be guilty of an offence.

 (2)  Any person  who gives or promises to give or offers or procures to be given, any bribe, fee, recompense, gratuity, or reward, whether pecuniary or of any other sort or description whatsoever, or makes any collusive agreement with any such officer to induce that officer in any way to neglect the duty of the officer in any of these respects or to do anything in conflict with the duty, or to do, or conceal, or connive at anything whereby the provisions of this Act may be evaded, shall be guilty of an offence.
(As amended by Act No. 4  of 1999)

149.  Any person who -

(a) smuggles or attempts to smuggle any goods; or
(b) aids, assist, or connives at the smuggling or attempted smuggling of any goods;
shall be guilty of an offence.

150.  If any goods are imported into Zambia in contravention of section forty or forty-one, the person importing them and any person who assists in or connives at their importation shall be guilty of an offence.
(As amended by G. N.. No. 407 of 1963)

151.  Any person who -

(a) supplies the means or materials for, or assists in establishing or repairing, maintaining, or working any still or distilling apparatus used or to be used in the production or refining of alcohol other than within premises licensed in accordance with section ninety-seven of this Act;

(b) has upon his premises or in his custody or under his control, or purchases, sells, or otherwise disposes of any goods liable to excise duty or surtax, which have been manufactured in breach of  the provisions of this Act, unless such person proves that he or she was unaware that such goods were so manufactured;

(c) is found without lawful excuse in any place where the illegal manufacture of goods liable to excise duty or surtax is being carried out;

(d) without lawful authority imports any goods liable to excise duty or surtax after they have been exported from Zambia;
(e) not being a person licensed to manufacture goods liable to excise duty or surtax, has, without lawful authority, in his possession, custody, or control any manufactured or partly manufactured goods liable to excise duty or surtax upon which such duty or surtax has not been paid;
(f) falsely holds himself out to be an officer;
(g) fraudulently claims a refund, rebate, remission, or drawback to which he is not entitled;
(h) makes improper use of any licence, permit, or document issued under the provisions of this Act or any other law relating to customs or excise;

(i) damages, destroys, or disposes of any goods in order to prevent the  seizure thereof by an officer or any other person authorised to seize  them;

(j) in order to prevent the securing of any goods seized under this Act  rescues, damages, or destroys such goods;
(k) any person apprehended for any offence against the provisions of this Act or prevents any such apprehension; or
(l) imports any goods in pursuance of a bill of entry in which a false  declaration has been made;
shall be guilty of an offence.
(As amended by G. N.. No. 407 of 1963 and Act No. 4  of 1999)

152.  If any goods entered for warehousing -

(a) are not carried into and deposited in the warehouse;
(b) after deposit in the warehouse, are taken out of the warehouse without entry and clearance; or

(c) having been entered and cleared for exportation, are not duly exported;
the owner of such goods, or the proprietor or occupier of the warehouse, or the person responsible for the handling of the goods, shall be guilty of an offence, unless he proves that he took all reasonable precautions to prevent the act which constituted the offence, and, in addition to any other penalty which may be imposed, such goods shall be liable to forfeiture.

153.  If any manufacturer of goods liable to excise duty or surtax -

(a) fails to keep  records required or permitted pursuant to the  provisions of section one hundred and eight or fails to produce the records when required by an officer to do so;

(b) fails to make in any such record any entry required to be made or fraudulently, or with fraudulent intent, makes any entry in such records;

(c) erases, obliterates or otherwise deletes any entry made in such records;

(d) mutilates or tears therefrom any leaf or page of any book or other documentary record;

(e) as the manufacturer or through the agency or with the assistance of   any other person destroys, conceals, or makes away with any such records or part thereof;

(f) refuses to allow an officer at any time to inspect such records or obstructs or hinders any officer in such inspection;
(g) neglects or refuses to furnish any return specified in section one hundred and eight within the time specified for the furnishing of such return;
(h) sends in a false return; or
(i) neglects or refuses to give such further information to his operations in  the manufacturer of goods liable to excise duty or surtax, or the disposal thereof, as an officer may from time to time require;

he shall be guilty of an offence, and, in addition to any other penalty which may be imposed, all goods subject to excise duty or surtax and all spirits, mixtures, compounds, or preparations of such goods found in his possession or on his premises shall be liable to forfeiture, whether or not excise duty or surtax has been paid thereon.

(As amended by Act No. 4  of 1999)

154. If -

(a) any ship, aircraft, or vehicle is used in smuggling or in the unlawful importation, exportation, or conveyance of any prohibited or restricted goods;
(b) any ship approaches the shores or banks of Zambia and fails to bring to for boarding upon being lawfully required to do so;
(c) any ship loiters in the vicinity of the shores or banks of Zambia and does not depart within twenty-four hours after being required to depart by an officer; or

(d) any goods on any ship, aircraft, or vehicle are thrown overboard, staved, or destroyed to prevent seizure;
the master of the ship, the pilot of the aircraft, or the person in charge of the vehicle, as the case may be, shall be guilty of an offence, unless he proves that he took all reasonable precautions to prevent the act which constituted the offence.

(As amended by G. N. No. 407 of 1963)

155.  (1)  Any person who contravenes or fails to comply with any provision of this Act shall be guilty of an offence, even if it is not specifically stated that the person responsible for such contravention or non-compliance is guilty of an offence.
(2) Any person who is guilty of an offence under this Act for which no special penalty is provided shall be liable in respect of each offence -
(a) to a fine not exceeding treble the duty-paid value of any goods which may be the subject-matter of the offence;
(b) if treble the duty-paid value of such goods is less than eight thousand penalty units, or if there are no goods involved in the offence, to a fine not exceeding eight thousand penalty units;
(c) to imprisonment for a period not exceeding five years;
(d) Repealed by Act No. 4  of 1999
(e) to both such imprisonment and any such fine as is provided in paragraph (a) or (b).
(3) Without derogation from the powers contained in section one hundred and sixty-two, any goods which are the subject-matter of an offence under this Act shall be liable to forfeiture and, if such goods cannot be found or recovered, the court which convicts the offender may order the offender to pay to the Commissioner-General an amount equal to the duty-paid value of such goods. If such amount is not paid on demand, the Commissioner-General may recover it by civil action in a court of competent jurisdiction.

(4) Notwithstanding the fact that high maximum penalties are prescribed by this section, a court shall pay due regard to the circumstances of the offence and, in any case where the offender is not discharged with a caution or reprimand, shall impose only a moderate penalty, unless it is satisfied that the offence is of a serious nature. In judging the seriousness of an offence, the court may take into account, inter alia, the fact that the offence might have led to a serious loss of duty.
(As amended by No. 4 of 1962, Acts No. 1 of 1980, No. 20 of 1992, No. 13 of 1994  and No. 4  of 1999 )

156.  Any package having concealed within it any goods not enumerated in the bill of entry or declaration or other document of clearance or having its contents packed so as to deceive an officer shall be liable to forfeiture together with the full contents thereof.

(As amended by Act No. 4  of 1999)

157.  (1)  If any package is found to contain goods which -

(a) are liable to forfeiture; or
(b) are being exported or have been imported or otherwise dealt with contrary to or not in accordance with -
(i) the provisions of any law, including this Act, relating to customs or excise; or
(ii) any law prohibiting, restricting or controlling the importation or exportation of such goods;
such package and the full contents thereof shall be liable to forfeiture.
(2)  If any goods are forfeited, all casks, cases, containers, or utensils containing them shall also be forfeited.
(As amended by No.36 of 1962 and Act No. 4  of 1999)

158.  Where any goods subject to duty become liable to seizure in terms of section one hundred and sixty-two, whether or not duty has been paid thereon, an officer may, instead of seizing those goods, seize from the stock of the person from whom those goods would have been seized -

(a) in the case of spirits or potable liquor, the equivalent quantity, strength or bulk of other spirits or potable liquor, as the case may be;
(b) in the case of goods, other than spirits or potable liquor, the equivalent quantity of other like goods liable to duty;
and the spirits, potable liquor or goods so seized shall be dealt with in terms of section one hundred and sixty-two.
(As amended by Act No. 16 of 1996)

159.  (1)  Subject to the provisions of subsection (2), any ship, aircraft, vehicle or other thing used for the removal or carriage of goods which -

(a) are liable to forfeiture; or
(b) are being exported or have been imported or otherwise dealt with contrary to or not in accordance with -
(i) the provisions of any law, including this Act, relating to customs or excise; or
(ii) any law prohibiting, restricting or controlling the importation or exportation of such goods;
shall itself be liable to forfeiture.
(2)  Any ship, aircraft, vehicle or other thing used for the removal or carriage of any goods referred to in subsection (1) shall not be liable to forfeiture, if the owner thereof shows that -

(a) it was used for the removal or carriage of those goods without his express or tacit consent, or that of his agent; or
(b) since its use in such removal or carriage it has been acquired for its true value by a person who was unaware at the time of his acquisition that it was liable to forfeiture in terms of this section.
(3)  For the purpose of this section, “owner” includes the hirer under a hire-purchase agreement, or a trustee, or a person having legal custody and control.
(As amended by No. 36 of 1962, Acts No. 16 of 1996 and Act No. 4  of 1999)

160.  (1)  Any ship, aircraft or vehicle with false bulkheads, false bows, double sides or bottoms, or any secret or disguised place adapted for the purpose of smuggling goods shall be liable to forfeiture.

(2) Any suitcase, briefcase or other container with a false bottom or any secret or disguised place adapted for the purpose of smuggling goods shall be liable to forfeiture.
(3)  Any person who uses any ship, aircraft, vehicle, suitcase, briefcase or other container referred to in subsection (1) and (2) shall be guilty of an offence.
(As amended by Act No. 16 of 1996)

161.  If at any time an officer has reason to believe that the correct duties have not been paid on any goods which have passed out of customs control, or that there has been or may be in respect of those goods a contravention of any of the provisions of this Act or any other law relating to the importation of goods, he may, within a period of five years from the date of importation, removal from a bonded warehouse or delivery from licensed premises  in the case of excisable goods, seize or place an embargo on those goods, wheresoever or in possession of whomsoever found, and, until the embargo has been withdrawn, no person shall remove such goods from the place indicated by the officer, or in any way deal therewith, except with the permission of the officer.
( Acts No.16 of 1996,As amended by Act No. 4  of 1999 and 3 of 2000)

162. (1) Subject to the provisions of subsection (3) an officer may seize any goods, including any ship, aircraft or vehicle, which the officer has reasonable grounds to believe are liable to seizure.

(2) In this section “liable to seizure”, in relation to goods, means goods that are-

(a)  liable to forfeiture under any provision of this Act or under any provision of any other law relating to customs or excise; or

(b) the subject matter of an offence under or a contravention of or a failure to comply with any provision:

(i)   of any law, including this Act, relating to customs or excise; or

(ii)  of any law prohibiting, restricting or controlling the  importation or exportation thereof;
notwithstanding the fact that no person has been convicted of such offence, contravention or failure.
 
(3)  Seizure shall not be made in terms of subsection (1) where more than five years have elapsed since the goods  first became liable to seizure:

Provided that goods imported in contravention of sections forty or forty-one shall be liable to seizure at any time.

(4)  All goods which have been seized in terms of subsection (1) shall be taken forthwith to and delivered into the custody of an officer at the custom house nearest to the place where they were seized or, in the event of their being of such nature that they cannot be removed to a place of  security, the officer seizing them may declare them as having been seized in the place where  the officer found them.

(5)  If an officer has seized goods in terms of subsection (1), or has seized goods  pursuant to the provisions of  section one hundred and fifty-eight, the officer shall report  the circumstances and grounds for seizure to the Commissioner-General.

(6)  The Commissioner-General may-

(a) order all or any of the goods to be released from seizure;

(b) declare all or any of the articles to be forfeited; and

(c)  if the articles could not be found or recovered, declare that the  person from whom the goods would have been seized shall pay to  the Customs Division an amount equal to the duty-paid value of  such goods:

Provided that notice of any declaration made by the Commissioner- General in accordance with paragraph (b) shall be made in writing and shall be given in accordance with the provisions of subsection (8).

(7)  Subject to the provisions of subsection (8), when goods are seized under this section the officer who seizes the goods shall, within ten days of such seizure, give to the person from whom the goods have been seized or the owner of the goods a notice in writing specifying the goods which have been seized and informing such person of the provisions of subsection (9).

(8) Notice in terms of subsection (7) shall be deemed to have been duly given to the person concerned-

(a) if delivered to that person personally;

(b) if addressed to that person and left  at, or forwarded by post to that     person’s usual or last known place of abode or business; or
(c)  where the person is unknown or has no address within Zambia or has  no known address, by publication of notice of seizure in the Gazette.

(9)  The person from whom the goods have been seized or the owner of the goods or the person required to pay such amount as determined by the Commissioner-General pursuant to subsection (6)  may, within thirty days of the notice being given or published under subsection (8), institute proceedings-

(a) against the seizure on the grounds that it was unlawfully made; or

(b) against the declaration made by the Commissioner-General  pursuant to subsection (6) on the grounds that such declaration was unlawfully made.

(10)  If proceedings are not instituted under subsection (9)  in respect of any goods seized under this section, the goods shall be forfeited and may be sold or disposed of by the Commissioner-General in accordance with the provisions of sections two hundred and three to two hundred and five:

Provided that the goods shall be forfeited after the expiry of forty-five days from the date of the publication in the Gazette, of a notice issued by the Commissioner-General that the goods shall be forfeited.

(11)  Any sale or disposal undertaken pursuant to subsection (10)  shall be undertaken without compensation to any person or party who may, either before or after such sale or disposal, claim a financial or other interest in such goods.

(12)  If proceedings are not instituted in terms of subsection (9) in respect of any sum determined by the Commissioner-General pursuant to subsection (6), the amount so determined shall be deemed to be due and payable at that date and all  provisions of this Act relevant to the recovery of unpaid duty shall apply to that sum as if it were unpaid duty.

(13)  For the avoidance of doubt it is hereby declared that any action taken in terms of this section shall not-

(a) prevent the institution of criminal proceedings against a person from whom goods have or would have been seized;

(b)  prevent the imposition of a fine in terms of section one hundred and sixty-eight;

(c) affect the liability for the payment of duty in respect of goods seized and dealt with in terms of this section;  or

(d) entitle any person to claim a refund of duty paid in respect of goods seized and dealt with in terms of this section.

(As amended by Act No. 4  of 1999, No. 1 of 2003 and no. 3 of 2006)

163. (1) Where, pursuant to the provisions of section one hundred and sixty-two, any goods have been seized, the Commissioner-General may at any time before such goods are  forfeited, deliver the goods to the owner or other person from whom they were seized, on the deposit with the Customs Division of a sum equal-
(a) in the case of imported goods, to the customs value of the goods; or
(b) in the case of goods manufactured in licensed premises to the  value as determined in accordance with the Sixth Schedule;

together with any duty to which the goods may be liable as determined by the Commissioner-General.

(2) The money deposited shall be deemed to be substituted for the goods seized and all the provisions of this Act in so far as they are applicable shall extend and apply to the money accordingly.

(As amended by Act No. 4  of 1999)

164.  (1) A writ of summons shall not be issued against a copy of any process served upon the Authority for anything done under this Act or any other law relating to customs or excise until one month after notice in writing has been delivered to the Authority, by the person, or the person’s legal practitioner, who intends to issue such writ, summons or process.

(2) In the notice shall be clearly and explicitly contained the cause of the action, the name and the place of abode of the person who is to bring the action, and the name and address for service of the person’s legal practitioner, if any.

(3) Evidence shall not be adduced at the trial of the action by the plaintiff except as to causes thereof stated in the notice and judgment shall not be given for the plaintiff unless the plaintiff proves that the notice was given and in default of proof of notice by the plaintiff, the defendant shall be entitled in such action to judgment in the defendant’s favour and costs.

(4) Every such action shall be brought within three months after the cause thereof arose and if the plaintiff discontinues the action, or if judgment is given against the plaintiff, the defendant shall receive as costs full indemnity for all expenses incurred by the Authority in or in respect of the action and shall have such remedy for the same as any defendant has in other cases where costs are given by law.

(As amended by Act No. 3 of 2006)

165.  The Authority may, within one month after notice has been given in terms of section one hundred and sixty-four, tender amends to the party complaining or to his legal practitioner or agent, and may plead such tender in bar to any proceedings, together with any other plea, and if the court finds the amends sufficient it shall give judgement for the defendant, except as to the amends tendered. In such event, or if the plaintiff discontinues his action, the defendant shall be entitled to costs, but if upon the trial of any such action the court finds that no amends were tendered, or that they were not sufficient, or finds against the defendant upon any such other plea, the court shall give judgement for the plaintiff with such damages as it may think proper, together with the costs of the action.

(As amended by Act no. 3 of 2006)

166.  If any action is brought by any persons against the Authority for or on account of any seizure, wherein judgement has been given for the plaintiff, and if the court before which the action was tried finds and adjudges that there was reasonable cause for seizure, the court may refuse to grant the plaintiff costs.

(As amended by Act No. 3 of 2006)

167.  (1)  If, after obtaining such expert advice as may be available, the Commissioner-General is of the opinion in respect of goods which have been imported -
(a) that such goods are infected with any pest which may spread any human, plant, or animal disease; or
(b) that such goods are likely to be prejudicial to the health of any human being, plant, or animal;
he may direct that such goods and the containers in which they are packed shall be seized and destroyed or otherwise dealt with in any manner which he may consider suitable.
(2) A person shall not be entitled to claim compensation on account of any action taken under the provisions of subsection (1).

168.  (1) If a person alleged to be an offender under this Act admits in writing to the offence and agrees to pay the fine which the Commissioner-General may impose,  not exceeding  the maximum fine provided for the offence in question, as the Commissioner-General considers just in the circumstances of the case, in full satisfaction  of any fine or other penalty to which the person would otherwise be liable under this Act:

Provided that, if criminal proceedings have been instigated against the alleged offender for such offence the power conferred by this section shall not be exercised without the written consent of the Director of Public Prosecutions.

(2) The Commissioner-General may determine by written notice a due date for the payment of  the sum referred to in subsection (1) in whole or by instalment.

(3) Any fine imposed pursuant to this section is a debt due to the Republic and shall, if not paid in accordance with the provisions of  sub section (2) be recoverable at the suit of the Commissioner-General, or any officer authorised by that person, in any court of competent jurisdiction.

(4) If the Commissioner-General accepts any sum pursuant to this section such acceptance shall not be treated as a conviction for a criminal offence and the offender shall not be liable to be prosecuted for the offence in respect of which the payment was made.

(5) Nothing in this section shall in any way affect the provisions of this Act in relation to liability for the payment of duty or the seizure and forfeiture of any goods.

(6)  Where the Commissioner-General does not exercise the power under subsection (1),  the admission in writing made by the offender shall not be admissible as evidence in any prosecution for that offence.

(As amended by Act No. 4  of 1999)

169.  (1)  Upon conviction of an offender under this Act, the judge or magistrate presiding at the trial in addition to passing sentence may -

(a) make an order for the payment by the offender of any unpaid duty; and

(b) declare any ship, aircraft, vehicle, or other goods liable to forfeiture as a result of the act of the offender to be forfeited to the Government and, upon such declaration, such ship, aircraft, vehicle, or goods as the case may be, shall be dealt with in terms of subsection (10) of section one hundred and sixty-two; and

(c) if any ship, aircraft, vehicle, or other goods liable to forfeiture cannot be found or recovered, make an order for the payment to the Commissioner-General by the offender of an amount equal to the duty-paid value of the ship, aircraft, vehicle, or other goods, as the case may be.
(2)  No forfeiture shall be ordered unless and until the owner of the ship, aircraft, vehicle, or goods has been given an opportunity of being heard.
(As amended by Nos. 4 and 36 of 1962)
170.  (1)  The correct amount of duty payable in respect of any goods shall, from the time when it is due, constitute a debt due to the Government by the person concerned, and shall, at any time after it becomes due, be recoverable  in a court of competent jurisdiction by proceedings in the name of the Commissioner-General, and-
(a) any goods in a bonded warehouse or in licensed premises or imported  but not yet entered or cleared through the Customs Division and belonging to that person, and

(b) any goods afterwards imported, manufactured or entered for export by  the person from whom the duty is due;

shall, while  under the control of the Customs Division, be subject to a lien for such debt and may be detained by the Customs  Division until such debt is paid, and the claims of the Government shall have priority over the claims of all persons upon the said goods of whatever nature.

(2)  Where any person who, under the provisions of this Act, is indebted to the Government in respect of any sum due for duty becomes bankrupt, then in any proceedings concerning his bankruptcy the claim of the Commissioner-General for such sum shall rank for preference next after any mortgage, charge, lien or equitable right of any person or any prior registered special mortgage bond or any pledge or right of retention upon such assets or any part thereof, and shall rank equally with any claim which may be made on behalf of the Government in respect of income tax.
(3)  Deleted by Act No. 4 of 1999
(4)  Deleted by Act No. 4  of 1999
(5)  Deleted by Act No. 4  of 1999
(As amended by Acts No.1 of 1998 and No. 4  of 1999)

170A.  (1)  Where any duty, fine or interest on any duty or fine due from a  manufacturer or importer remains unpaid, an officer may, under warrant by the Commissioner-General, levy distress upon the goods and chattels of the manufacturer or importer.

(2)  An authorised officer executing a warrant with a police officer or such other assistants as the officer may consider necessary, may, at anytime between sunrise and sunset, break open any premises of the manufacturer or importer.
(3)  Goods or chattels on which distress has been levied under this section shall be kept for ten days either at the premises at which distress was levied or at such other place as the officer executing the warrant may consider appropriate, at the cost of the manufacturer or importer.
(4)   If a manufacturer or importer does not pay the amount of duty or interest due under this Act together with any costs incurred under subsection (3),  within the period of ten days as specified in that subsection, the goods or  chattels shall be forfeited and may be sold by the Commissioner-General in accordance with the provisions of section two hundred and three.
(5) Any sale or disposal undertaken pursuant to subsection (4)  shall be so undertaken without compensation to any person or party who may, either before or after such sale, claim a financial or other interest in such goods.
(6)  Where distress has been levied on any goods or chattels and such goods or chattels, or any one or part of them, are removed or taken away by the owner or any other person in an attempt to avoid or prevent the distraining of such goods, the owner or other such person shall be guilty of an offence and shall be liable  on conviction, to a fine not exceeding ten thousand penalty units or  three times the value of the goods and chattels so removed or taken away whichever is the greater or to imprisonment for a term not exceeding twelve months or, to both.

(7)   Any person who assists in the taking away of the chattels or goods under subsection (6) shall be guilty of an offence and shall be liable to the same penalty as specified under subsection (6).

(As amended by Acts. No. 1 of 1998 and No. 4 of 1999)
171. (1) Where any amount of duty or fine remains unpaid after the day on which it became due for payment under this Act, the person liable to pay that duty or fine shall pay an amount in additional duty or fine consisting of interest, on the unpaid sum, calculated at the prevailing discount rate advised by the Bank of Zambia plus two per centum per annum for the period that the duty or fine thereafter remains unpaid.

(2)Notwithstanding any other provision of this Act, the Commissioner-General may, where duty is found to be owing to the Republic after clearance of goods from customs control, whether or not as a result of customs investigation or voluntary disclosure, by notice in writing, issued to the importer or owner of those goods, fix a date for payment of that duty or fix dates for the payment by instalment of that duty:

Provided that where any amount of such duty remains unpaid after the day on which it becomes due for payment under this subsection, the person liable to pay that duty shall pay additional duty consisting of interest, on the unpaid sum, calculated at the prevailing discount rate advised by the Bank of Zambia plus two per centum per annum for the period that the duty or fine thereafter remains unpaid.

(3) Any additional duty, or fine or interest  due under this section shall be a debt due to the Republic and shall be recoverable at the suit of the Commissioner-General, or any officer in any court of competent jurisdiction.

(4)  For the purpose of this section, interest charged under subsections (1) and (2) shall be simple interest.

(5) The Commissioner-General may remit the whole or part of any additional duty payable under subsections (1) and (2).
(As amended by Acts No. 4 of 1999 and 3 of 2000)

171A. (1) Where any duty or fine, or interest on any duty or fine, due from any importer or manufacturer remains unpaid, the Commissioner-General may, by notice in writing, require any other person-

(a) from whom any money is due, or is accruing or may become due, to that importer or manufacturer;

(b) who holds, or may subsequently hold, money on account  of some other person for or on account of, or for payment to, that importer or  manufacturer; or

(c) having authority from any person to pay money to that importer or manufacturer;

to pay that money, or so much as is sufficient to discharge the sum of any duty, fine and interest due from that importer or manufacturer, in the manner directed by the Commissioner-General as and when,  but for the notice, be or become payable to that importer or manufacturer.

(2) Upon the issuance of a notice under this section, the money referred to in subsection (1), to the extent necessary to discharge the sum of duty, fine and interest due from the importer or manufacturer, shall be a debt due to the Republic and shall if not paid in accordance with subsection (1)  be recoverable  at the suit of the Commissioner-General, or any officer in any court of competent jurisdiction.

(3) A person to whom a notice under subsection (1)  has been issued who fails to comply with such notice shall be guilty of an offence and shall be liable on conviction, to a fine not exceeding five thousand penalty units or ten per centum of the amount demanded by the notice, whichever is the greater.
(As amended by Act No. 4  of 1999)

172. The Commissioner-General may impound or retain any document presented in connection with any entry or required to be produced under this Act, and the person otherwise entitled to such document shall on application be given in lieu thereof a copy of the document duly certified by the Commissioner-General, and the certified copy shall be admissible in evidence at any trial to the same extent and in the same manner as the original would be admissible.

173.  (1)  When any goods are detained or seized under the provisions of this Act, and  any question arises as to whether the duties have been paid on the goods, or whether the goods have been lawfully imported or lawfully laden or are being lawfully exported, the burden of proof of the affirmative of these facts shall be on the person owning or claiming such goods.

(2)  When, for any purpose under the provisions of this Act, it is necessary to prove the country of origin of any goods, the onus of proof of such origin shall be upon the owner or the importer of such goods and not upon an officer.

(3)  Any invoice or other document submitted or used by an importer or any other person for the purpose of any of the provisions of this Act may be produced as evidence by or on behalf of the Commissioner-General in any civil or criminal proceedings without calling the person who prepared it or signed it.
(As amended by No. 36 of 1962 and Act No. 4  of 1999)

174.  (1)  In any prosecution on account of the non-payment of duty on goods liable to excise duty or surtax, and in any proceedings for the recovery of duty on such goods, instituted against a manufacturer, any statement in any record kept by or on behalf of such manufacturer to the effect that such goods of a particular quantity or strength have been manufactured or held in stock by him at any time, shall be admissible as evidence of the fact that he had at that time manufactured or held in stock goods liable to excise duty or surtax of that quantity or strength.

(2)  If in any such prosecution or proceedings such person claims that he has disposed of or used any goods liable to excise duty or surtax in such manner as not to be subject to excise duty or surtax, the burden of proving that such goods have been so disposed of or used shall be upon him. False statements
by persons arriving in  Zambia

 

 

 

False invoices, false representation and forgery

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Possession of blank invoice

 

Obstruction of officers

Removing, altering, or defacing marks or seals

 

Certain responsibilities of master, pilot, or person in charge of vehicle

 

 

 

 

 

 

 

 

 

Removing or breaking locks placed on warehouse

Failure to make full declaration of sealable goods

 

 

 

 

Bribery, collusive seizure or agreement not to seize

 

 

 

 

 

Smuggling

 

 

Importation of prohibited or restricted goods to be an offence

Miscellaneous offences

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Warehousing irregularities

 

 

 

 

 

Offences by licensed manufacturer

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Offences relating to the use of ships, aircraft, or vehicles

 

 

 

 

 

 

General penalties

 

 

 

 

 

 

 

 

 

 

 

 

 

Concealed goods

 

Forfeited packages, containers, or utensils

 

 

 

 

 

Substitution of other goods  for goods actually liable to seizure

 

 

 

 

Vehicles carrying goods liable to forfeiture

 

 

 

 

 

 

 

 

 

 

Ships, aircraft, or vehicles adapted for smuggling liable to forfeiture

 

 

 

Embargo on goods which have passed out of customs control

 

 

 

Power of officer to seize goods

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Power of Commissioner-General to release goods seized

 

 

 

 

 

Notice of action to be given to Authority

 

 

 

 

 

 

 

 

 

Tender of amends and effect thereof

 

 

 

 

Court may refuse costs

 

 

Pest infected or harmful goods

 

 

 

 

Imposition of fine by Commissioner - General

 

 

 

 

 

 

 

 

 

 

 

 

 

Orders by court as to unpaid duty and forfeitures

 

 

 

 

 

 

Liens and preferences

 

 

 

 

 

 

 

 

 

 

 

 

Recovery by distress

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest to be paid for late payment

 

 

 

 

 

 

 

 

 

 

 

 

Attachments of debts

 

 

 

 

 

 

 

 

 

 

 

 

Impounding of documents

 

 

Burden of proof

 

 

 

 

 

 

 

Evidence in certain circumstances

 

 

 

 

PART  XIII
GENERAL

175.  Except for the purposes of this Act or with express permission of the Commissioner-General or the compilation of statistics or when ordered to do so by a court, no officer shall disclose any information relating to any person, firm, or business acquired in the performance of his duties.
(As amended by Act No. 2 of 1975)

176.  The Commissioner-General or any officer designated by him shall have and is hereby vested with power and authority to administer an oath or to attest an affidavit in every case in which by this Act or by any law relating to customs and excise an oath or affidavit is permitted or required, and any person who makes a false statement upon any oath or in any affidavit sworn before the Commissioner-General or any such officer shall be guilty of an offence.

177.  Any bill of entry, writing, oath, or declaration required to be made by this Act or any law relating to customs or excise shall, if made outside Zambia to or before a Zambian customs officer, be binding and of full force and effect in Zambia.
(As amended by G. N. No 407 of 1963)

178.  Where any document written in a language other than English is presented to any officer for any purpose connected with this Act, the Commissioner-General may require a translation into the English language to be made at the expense of the owner, by such person as the Commissioner-General may approve.

179.  (1)  The conditions of any bond, guarantee or similar undertaking executed in terms of this Act and the enforcement thereof shall not be construed as exempting any person from any prosecution to which he may be liable under this Act or any other law in respect of matters provided in such conditions.

(2)  In any proceedings for the enforcement of a bond, guarantee or similar undertaking entered into in terms of this act, the sum stated therein shall be deemed to be liquidated damages, calculated to reimburse the Government for loss occasioned by breach of any of the conditions thereof.

(As amended by Act No. 4  of 1999)

180.  If at any time the Commissioner-General is not satisfied with the sufficiency or form of any security previously given, he may require a fresh security, and a fresh security shall be given accordingly.
(As amended by Acts No. 1 of 1998 and No. 4  of 1999)

181.  Unless otherwise provided therein, any bond, guarantee or similar undertaking executed in terms of this Act shall bind the subscribers thereto jointly and severally for the full amount stated therein.

(As amended by Act No. 4  of 1999)

182.  Every landing, shipping, and forwarding agent, and every agent appointed by the master of a ship, the pilot of an aircraft, or the operator of a pipeline in terms of section twenty-nine or fifty-two, transacting customs business, and every vehicle owner or other person carrying goods, which are required to be accounted for in terms of this Act shall, when required to do so by the Commissioner-General, give security to the satisfaction of the Commissioner-General for the due observance of all relevant provisions of the laws relating to customs or excise.

(As amended by Act No. 48 of 1968)

182A.  (1)  The Minister may, by regulations, provide for the licensing of persons carrying on or desirous of carrying on, the business of customs clearing and forwarding agents, and prohibit the carrying on of such business without a licence issued under such regulations.

(2)  In such regulations, the Minister may also prescribe -
(a) the conditions subject to which a licence may be granted or renewed;
(b) the circumstances under which a licence may be suspended;
(c) the circumstances in which a licence may be revoked;
(d) the qualifications required to be possessed by an applicant for a licence; and
(e) the fee payable for the grant or renewal of a licence.
(AS amended by Act No.2 of 2001)

183.  (1)  An agent appointed by any master, pilot, importer, or exporter, or any person who represents himself to any officer as the agent of any master, pilot, importer, or exporter and is accepted as such by that officer, shall be liable for the fulfilment, in respect of the matter in question, of all obligations, including the payment of duty, imposed upon such master, pilot, importer, or exporter by this Act or any law relating to customs or excise.

(2)  Every master, pilot, importer, or exporter, licensed manufacturer, owner or operator of a bonded warehouse or any owner of goods in a bonded warehouse shall be responsible for any act committed by any person acting in his place or on his behalf, whether the said act was done within Zambia or beyond its borders, and the person so acting shall, if within Zambia, likewise be liable to prosecution under this Act or any law relating to customs or excise.

(3)  Any person who appoints an agent to carry out any requirements of this Act on his behalf shall be responsible for any action of his agent while acting on his behalf and shall be liable to prosecution for any contravention of the Act committed by his agent while acting on his behalf.
(As amended by G. N No. 407 of 1963 and Act No. 4 of 1999)

184.  If any person makes an application to an officer to transact any business on behalf of another person, such officer may require the person so applying to produce a written authority in the form approved by the Commissioner-General from the person on whose behalf he purports to act and, in default of the production of such authority, may refuse to transact such business.

185.  All handling of and dealing with goods for the purpose of any law relating to customs or excise shall be performed by or at the expense and risk of, the importer or exporter, as the case may be, and where goods are examined at a warehouse, at the expense and risk of the owner of the goods.

186.  Repealed by Act No. 4  of 1999

187.  (1)  Any person being in possession or control of imported goods or goods which are liable to duty under the provisions of this Act, and any persons who offers for sale, exports, or attempts to export such goods or has such goods entered in his books or mentioned in any document referred to in section one hundred and eighty-eight shall, when requested by an officer so to do, produce proof as to the place where entry of the goods was made and any duty due thereon was paid and also the date of entry and the marks and numbers of the packages concerned, which marks and numbers shall correspond with the documents produced in proof of entry or the payment of duty. If he himself did not pay the duty or make entry of the goods, such person shall produce such evidence as will enable the officer to discover the person who did make such entry and payment in respect of the goods.

(2)  Where any person who has made entry and payment in respect of goods referred to subsection (1) cannot be located or found for any reason whatsoever, and there is no evidence of duty having been paid or there is no evidence of the correct amount of duty having been paid, the person being in possession of the goods which are liable to duty shall be liable to pay all such duties as if they were unpaid.

(3)  Any person failing or delaying without reasonable cause to produce the proofs or evidence required in this section shall be guilty of an offence.
 (4)  Notwithstanding the provisions of subsection (2)  the Commissioner-General may subject to such terms and conditions as the Commissioner-General may impose, remit all or part of such duties.
(As amended by Act No. 16 of 1996 and No. 4  of 1999)

188.  (1)  Every person carrying on any business in Zambia which involves handling or dealing in goods which are imported or exported or which are subject to excise duty or surtax shall keep or cause to be kept in Zambia, in the  English language, reasonable and complete records of all of that person’s transactions. Every such person shall, if required at any time within a period of five years after the date of the importation, exportation, manufacture  or purchase of any goods, produce the bills of lading, rail notes, invoices, and all other documents including electronic documents containing all particulars regarding those goods, and shall allow such books, accounts, and documents  including any electronic documents and or electronic record systems at all times within such period to be open for inspection by any officer.

(2)  Any person who fails to comply with any provision of this section shall be guilty of an offence.
(As amended by G. N. No. 407 of 1963, Acts No. 5 of 1981 and No. 4  of 1999)

189.  When any amount of duty has been underpaid or erroneously refunded, the person who should have paid such amount or to whom the refund has erroneously been made shall pay such amount or repay the amount erroneously refunded, on demand being made by the Customs Division.
(As amended by Act No. 4  of 1999)

190. (1) Any person who is aggrieved by a decision or determination made by the Commissioner- General under this Act or  under any regulation or rules made under this Act, may in respect of the matters set out in subsection (2) appeal to the Tribunal in such manner and within such time as the Minister may by regulation prescribe.

(2) The Tribunal shall hear and determine appeals under this Act in respect of any of the following matters:

(a) in the circumstances set out in paragraph (a) of section three of the Revenue Appeals Tribunal Act;

(b) the refusal to grant, renew or the cancellation of a licence for the manufacture of excisable goods;

(c) the refusal to grant, renew or the cancellation of a licence for a bonded warehouse;

(d) the refusal to grant, renew or the decision to suspend or cancel a Customs Agent’s licence;

(e) the application of any administrative decision on a matter arising from a seizure of goods under this Act; or

(f) any other matter against which an appeal shall lie under this Act.

191.  Subject to the provisions of this Act -

(a) goods imported into Zambia shall be liable to the rates of customs duty and surtax which are applicable to those goods at the time when they are imported or at the time when they are entered for consumption, whichever shall be the later, so, however, that in no case, except in the case of goods properly taken out of bond, shall the duty be less than that payable at the time of importation;
(b) goods which have been manufactured in Zambia and are liable to excise duty or surtax shall be liable to the rates of duty which are applicable to those goods at the time when they are delivered from the place of manufacture for consumption or are used or otherwise disposed of by the manufacturer or in the case of such goods that are immediately after manufacture entered into a bonded warehouse, at the time that they are entered for consumption.
(c) Deleted by Act No. 4  of 1999
(As amended by G. N. No. 407 of 1963 and Act No. 4  of 1999)

192.  When a new duty is imposed or the rate of an existing duty is increased in terms of an order made under the Taxation (Provisional Charging) Act, the actual payment of the new duty or increased duty may  be deferred if the person responsible for the payment of the duty and a surety approved by the Customs Division enter into a bond, guarantee or similar undertaking providing for the payment of the new duty or increased duty as soon as the new duty or increased duty has been enacted by Parliament.
(As amended by Act No. 4  of 1999 )
193.  Repealed by Act No. 4  of 1999
194. The Commissioner-General may issue, for the guidance and direction of officers, policies, procedures and instructions not inconsistent with this Act or any other written law, and any such policies, procedures and instructions shall be binding on officers.

(As amended by Act No. 4  of 1999)

195. (1) The Commissioner-General may, by notice in the Gazette, declare any building, premises or area in Zambia,  to be a customs warehouse for the purposes of this Act and may in a like manner declare that any customs warehouse shall  cease  to be  a customs warehouse.

(2) Customs warehouses shall be available for such purposes and subject to such terms and conditions as may, in each particular case, be determined by the Commissioner-General and  the provisions of this Act relating to bonded warehouses shall, in so far as they are applicable to, and compatible with, such purposes, terms and conditions, apply to customs warehouses.     
(As amended by Act No. 4  of 1999)

196.  All duties shall, unless otherwise specially provided, be charged, paid, and received on and according to the weights and measures established by law in Zambia, and in all cases where duties are imposed according to any specific quantity, the same shall be deemed to apply proportionately to any greater or less quantity.

(G. N. No. 407 of 1963)

197.  All goods whatsoever which are conveyed in transit across Zambia shall be subject to the provisions of this Act and any regulations and rules made thereunder.

(As amended by G. N. No. 407 of 1963 and Act No. 4 of 1999)

198.  (1)  The Minister may, by statutory instrument, make such regulations as he may deem expedient to prescribe anything to be prescribed under the provisions of this Act, to give force or effect to this Act or for its better administration.

(2)  Without derogation from the generality of the provisions of subsection (1), the Minister may, in the exercise of the powers conferred upon him by that subsection, provide for -
(a) the entry, before or after their arrival in Zambia, of goods despatched to Zambia by railway train, the removal of such goods from  customs areas in which they are held and the taking delivery of such goods and the charges to be paid by importers on failure to make entry of or to remove or take delivery of such goods within prescribed periods; and
(b) the regulation of the removal of wines and spirits from licensed premises or from one part of licensed premises to another part of licensed premises; and
(c) the regulation of -
(i) the storage on licensed premises of goods on which duty has been paid; and
(ii) the reprocessing on licensed premises of goods on which duty has been paid; and
(iii) the notices to be given by licensees in respect of -
(a) goods acquired by them or received at their licensed premises; and
(b) operations to be performed on their licensed premises; and
(c) the specifying or fixing of allowances such as are referred to in subsection (4) of section fifty-eight and the goods in respect of which those allowances may be made and any other matter for which provision is under this Act to be made by, in or in accordance with the provisions of regulations; and
(d) the manner in which complaints in respect of subsidised imports or the dumping of goods shall be made and investigated;
(e) Deleted by Act No. 4  of 1999
(f) the keeping of records, books and other documents and the making of  returns and the giving of information by manufacturers of goods liable to excise duty or surtax; and
(g) the prescribing of standards for the purposes of this Act; and
(h) prescribing the fees which shall be paid -
(i) in respect of each licence issued or renewed in terms of this Act;
(ii) in respect of any correction to a bill of entry that is required to be made subsequent to the lodgement of such entry with the Customs Division;
(iii) in respect of any dumping or countervailing complaint made in terms of section seventy-five B of this Act;
(iv) on the entry of goods for consumption, warehousing, re-warehousing or removal from warehouse or exportation.
(v)   in respect  of each certificate of origin issued by the Customs Division following an application therefor.
(3)  In the exercise of the powers conferred upon him by subsection (1), the Minister may make different provision in respect of different licensed premises and different classes of persons and goods.

(4)  Deleted by Act No. 4  of 1999

(5)  If, in regulations providing for matters referred to in paragraph (a) of subsection (2), provision is made for the entry of goods before their arrival in Zambia, the provisions of section thirty-four  shall, mutatis mutandis, apply to the goods as if they had been imported into Zambia.

(6)  If, in terms of regulations providing for matters referred to in paragraph (a) of subsection (2), charges become payable by an importer, the Commissioner-General may institute proceedings for the recovery of the charges in any competent court.
(As amended by No. 18 of 1960, No. 4 of 1962,G. N. No. 407 of 1963, G. N. No. 82 of 1964, S. I No. 173 of 1965 and Act No. 4  of 1999)

199. (1)  The Minister may by regulation or statutory order determine-

(a)  the working hours of the Customs Division either generally or at any particular place or places and the fees which shall be payable by any person in respect of whom or in respect of whose business the attendance of any customs officer is, in the opinion of the Commissioner-General, necessary at any time outside of those hours, and

(b)   the fees which shall be payable by any person in respect of whom or in respect of whose business the attendance of any customs officer is, in the opinion of the Commissioner-General, required at any time at a remote location.
(2) For the purposes of this section a “remote location” shall be any location that is not within ten kilometres of a port or customs aerodrome or custom house.
(As amended by Act No. 4  of 1999)
200. (1) The Commissioner-General may make rules not inconsistent with this Act or any other law in respect of any matter where this Act provides that such matter is to be dealt with in accordance with rules made by the Commissioner-General.
(2)  Where any rule is made the Commissioner-General shall arrange for the publication in the Gazette of a notice advising that the rule has been made and the place or places where copies of such a rule are available for inspection free of charge or for purchase at a  fee to be determined by the Commissioner-General.
 (3)   Every rule made shall come into effect on the fifth day following notification pursuant to subsection (2) or on such later date as advised in that notification.

(4)  Every rule made pursuant to this section shall have the force and effect of a regulation made under this Act.
    
201.  The Commissioner-General may delegate to any officer any duties, powers and functions by this Act conferred or imposed upon him, other than those conferred or imposed by this section and by section two hundred:

Provided that the duties and functions conferred or imposed by sections one hundred and sixty-two and one hundred and sixty-eight shall not be delegated to any officer below the rank of Assistant Commissioner.
(As amended by Acts  No. 3 of 1983,  No.16 of 1996, No. 9 of 1997 and No. 4  of 1999)

202.  Any person charged with any act or omission which is an offence under this Act or any other law if the act is done or omitted to be done without a permit, exemption, permission or other authorisation, shall be presumed, unless and until the contrary is proved by the accused person, to have done or to have omitted to do such act without such permit, exemption, permission or other authorisation, as the case may be, when he performed or omitted to perform the act in question.

(As amended by Act No. 1 of 1971) Secrecy 

 

 

 

 

Oaths and affidavits

 

 

 

 

Entries, oaths, etc., made outside Zambia to be full force and effect in Zambia

Translation and foreign documents

 

Conditions and enforcement of bonds

 

 

 

 

 

 

 

Fresh security

 

 

Joint and several liability of subscribers to bond

 

Security to be given by agents and other persons for due observance of laws

 

 

 

Licensing of Clearing and Forwarding Agents

 

 

 

 

 

 

 

 

 

Liabilities of agent and principal

 

 

 

 

 

 

 

 

 

 

 

 

 

Written authority to transact business on behalf of another

 

Expense and risk of handling goods

 

 

 

Sellers of goods to produce proof of payment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Persons carrying on business to keep proper books

 

 

 

 

 

 

 

 

 

 

Claims and refunds

 

 

 

Appeals to tribunal

 

 

 

 

Act No.11 of 1998

 

 

 

 

 

 

                

 

 

 

Rates of duty in relation to time of importation or entry

 

 

 

 

 

 

 

 

 

 

Circumstances in which payment of proposed duty may be deferred
Cap. 364

 

 

 

Policies and instructions by Commissioner-
General

 

Customs warehouses

 

 

 

 

 

 

 

 

Weights and measures

 

 

 

 

Goods in transit

 

 

Regulations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Orders

 

 

 

 

 

 

 

 

 

 

 

 

Rules

 

 

 

 

 

 

 

 

 

 

Delegation of Commissioner-
General's functions

 

 

 

 

 

 

Presumption as to absence of licence, etc.

 

 

PART XIV
MISCELLANEOUS

203. (1) Subject to the provisions of sections  two hundred and four and two hundred and five,  where the Commissioner-General is empowered under the Act to sell or dispose of any goods, the Commissioner-General shall endeavour to sell such goods-
     
(a) by tender; or
(b) by auction.
(2)  No bid or tender shall necessarily be accepted, and the goods may be  re-offered until sold at a price satisfactory to the Commissioner-General.

(3) The Commissioner-General, or any officer may act as an auctioneer in the sale of the goods without being licensed or otherwise authorised in that behalf.

(4) Notwithstanding subsection (1),  the Commissioner-General may, in the case of perishable or dangerous goods or goods unsuitable for storage, accept such offer for purchase as may be made if the Commissioner-General  is satisfied with the amount offered.

(As amended by Act No. 4  of 1999)

204. (1) Notwithstanding the provisions of section two hundred and three, where the sale of goods in the opinion of the Commissioner-General may be in appropriate because of the sale price obtained or the effect of such sale on local manufacture or for any other reason the Commissioner-General may-

(a) donate the goods to a charitable institution or any  public institution within Zambia for the purpose of use not involving sale; or

(b) order the goods destroyed under supervision.

(2) Subject to the subsection (1), where the Commissioner-General decide to donate the goods to a public institution, the Commissioner General shall apply to the Minister for approval.

(Act No. 4  of 1999 and No. 3 of 2004)

205  (1)  The proceeds of any sale made pursuant to  section two hundred and three are to be dispersed in the following manner and order of priority-

(a) in payment of any costs and expenses incurred by the Customs Division in the storage or sale of the goods;

(b) in payment of any duty that may be owing in respect of the goods;

(c) in payment of any unpaid fines or interest on duty or fines if unpaid;

(d) in payment of customs area or bonded warehouse charges; and

(e) in payment of any freight costs due in respect of the goods if written notice claiming such freight costs has been given to the Commissioner-General.

(2)   The residue of any proceeds shall be paid to the person, appearing to the Commissioner-General, to be entitled thereto.

(3)   Where no entry has been made in respect of the goods to which this section  applies, the Commissioner-General may, when assessing the duty that may be owing for the purposes of paragraph (b) of subsection (1), value the goods at the price for which they are sold and shall not be required to assess the goods for duty in accordance with the Fifth Schedule.
(As amended by Act No. 4  of 1999)
         
206.  (1) In this section, “Schedules commencement date” means 1st January, 2000.

(2) Any reference in this Act to customs value before the Schedules commencement date shall be construed to mean value for duty purposes as provided in Part IX. Disposal of goods by Commissioner-
General

 

 

 

 

 

 

 

 

 

 

Goods to be donated by Commissioner-
General

 

 

 

 

 

 

 

Proceeds of sale

 

 

 

 

 

 

 

 

 

 

 

 

Savings and transitional provisions

 

 

SCHEDULE
(Section 72)
CUSTOMS TARIFF
 

TABLE OF CONTENTS
SECTION I
LIVE ANIMALS; PRODUCTS
 Section Notes
  1. Live animals.
  2. Meat and edible meat offal.
  3. Fish and crustaceans, molluscs and other aquatic invertebrates.
  4. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.
  5. Produces of animal origin, not elsewhere specified or included.
SECTION II
VEGETABLE PRODUCTS
  6. Live trees and other plants; bulbs roots and the like; cut flowers and ornamental foliage.
  7. Edible vegetables and certain roots and tubers.
  8. Edible fruit and nuts; peel of citrus fruit or melons.
  9. Coffee, tea, mate and spices.
10. Cereals.
11. Products of the milling industry; malt; starches; inulin; wheat gluten.
12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
13. Lac; gums, resins and other vegetable saps and extracts.
14. Vegetable plaiting materials; vegetable products not elsewhere specified or included.
 SECTION III
 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS: PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.
SECTION IV
 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.
17. Sugars and sugar confectionary.
18. Cocoa and cocoa preparations.
19. Preparations of cereals, flour, starch or milk; pastrycooks' products
20. Preparations of vegetables, fruit, nuts or other parts of plants.
21. Miscellaneous edible preparations.
22. Beverages, spirits and vinegar.
23. Residues and waste from the food industries; prepared animal fodder.
24. Tobacco and manufactured tobacco substitutes.
SECTION V
MINERAL PRODUCTS
25. Salt; sulphur; earths and stone; plastering materials, line and cement.
26. Ores, slag and ash.
27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.
SECTION VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Section Notes
28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.
29. Organic chemicals.
30. Pharmaceutical products.
31. Fertilisers.
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster.
35. Albuminoidal substances; modified starches; glues; enzymes.
36. Explosives; pyrotechnic products; pyrophoric alloys; certain combustible preparations.
37. Photographic or cinematographic goods.
38. Miscellaneous chemical products.
SECTION VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
39. Plastics and articles thereof.
40. Rubber and articles thereof.
SECTION VIII
RAW HIDES, AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
41. Raw hides and skins (other than furskins) and leather.
42. Articles of leather; saddler and harness; travel goods; handbags and similar containers; articles of animal gut (other than silk-worm gut).
43. Furskins and artificial fur; manufactures thereof.
SECTION IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK
44. Wood and articles of wood; wood charcoal.
45. Cork and articles of cork.
46. Manufacturers of straw, of esparto or of other plaiting materials; basketware and wickerwork.
SECTION X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL: RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
47. Pulp of wood or other fibrous cellulosic material; waste and scrap of paper or paperboard.
48. Paper and paperboard; articles of paper pulp, of paper or of paperboard.
49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.
SECTION XI
TEXTILES AND TEXTILE ARTICLES
50. Silk.
51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
52. Cotton
53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.
Section Notes
54. Man-made filaments.
55. Man-made staple fibres.
56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.
57. Carpets and other textile floor coverings.
58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings: embroidery.
59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.
60. Knitted or crocheted fabrics.
61. Articles of apparel and clothing accessories, knitted or crocheted.
62. Articles of apparel and clothing accessories, not knitted or croacheted.
63. Other made up textile articles; sets; worn clothing and worn textile articles; rags.
SECTION XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
64. Footwear, gaiters and the like; parts of such articles.
65. Headgear and parts thereof.
66. Umbrellas, sun umbrellas, walking-sticks, whips, riding-crops and parts thereof.
67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.
SECTION XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
68. Articles of stone, plaster, cement, asbestos, mica or similar materials.
69. Ceramic products.
70. Glass and glassware.
SECTION XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.
SECTION XV
BASE METALS AND ARTICLES OF BASE METAL
72. Iron and steel.
73. Articles of iron or steel.
74. Copper and articles thereof.
75. Nickel and articles thereof.
76. Aluminium and articles thereof.
77. (Reserved for possible future use in the Harmonized System)
78. Lead and articles thereof.
79. Zinc and articles thereof.
Section Notes
80. Tin and articles thereof.
81. Other base metals; cermets; articles thereof.
82. Tools, implements, cutlery, spoons and forks, of base metals; parts thereof of base metal.
83. Miscellaneous articles of base metal.
SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
Section Notes
84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.
85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
SECTION XVII
VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.
87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.
(As amended by Act No. 9 of 1997)
88. Aircraft, spacecraft, and parts thereof:
89. Ships, boats and floating structures.
SECTION XVIII
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.
91. Clocks and watches and parts thereof.
SECTION XIX
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93. Arms and ammunition; parts and accessories thereof.
SECTION XX
MISCELLANEOUS MANUFACTURED ARTICLES
94. Furniture; bedding, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings.
95. Toys, games and sports requisites; parts and accessories thereof.
96. Miscellaneous manufactured articles.
SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97. Works of art, collectors' pieces and antiques.
SECTION XXII
ADDITIONAL ZAMBIAN SPECIAL TRANSACTIONS TARIFF
98. (Reserved for special uses by Contracting Parties)
99. Goods for special uses; goods subject to certain conditions or limitations.
SECOND SCHEDULE
(Section 76)
EXCISE TARIFF
THIRD SCHEDULE
(Section 74)
Repealed by Act No.4 of 1999
FOURTH SCHEDULE
(Section 77)
SURTAX TARIFF
(As amended by Act No. 9 of 1997) 

 

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM
Classification of goods in the Nomenclature shall be governed by the following principles:
1.    The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:
2.  (a)  Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.
(b)  Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. 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 paragraph (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4.    Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.
5.    In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein:
(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however apply to containers which give the whole its essential character;
(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.
6.    For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.
(As amended by Act No.4 of 1999)
ADDITIONAL ZAMBIAN RULES
1.    The term ÔIn bulk,' where it appears in the nomenclature, means:
(a) Loose without packing, in quantities of not less than five kilogrammes in weight or five litres in measure; or
(b) That the net contents of any immediate container of goods weigh not less than five kilogrammes or measure not less than five litres.
2.  (a)  Rates of duty shown as a percentage, denoted by the sy bol '%' are to be calculated as a percentage of the Value For Duty Purposes.
(b)  Where the alternative rates of duty are specified, the rate which yields the greater amount of duty shall apply.
3.    For the purpose of the interpretation and application of the tariff, reference shall be made to the "Explanatory Notes (EN) of the Harmonised Commodity Description and Coding System" as published and amended by the World Customs Organisation Council.
4. A provision for parts of an article covers products solely or principally used as a part of the article but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for a part or accessory.
(As amended by Act No. 3 of 2000)
ABBREVIATIONS AND SYMBOLS
AC alternating current kVar Kilovolt
ASTM American Society for Testing Materials kW kilowatt(s)
ºC degree(s) Celsius l litre(s)
cc cubic centimetre(s) m metre(s)
cg centigram(s) m- meta-
cN centinewton(s) MPa megapascal(s)
DC direct current N newton(s)
g gram(s) No. Number
Hz hertz o- ortho-
IR infra-red p- para-
kcal kilocalorie(s) t tonne(s)
kg kilogram(s) UV ultra-violet
kfg kilogram force V volt(s)
kg kilonewton(s) vol. volume
kPa kilopascal(s) W watt(s)
kV kilovolt(s) % percent
kVA kilovolt - ampere(s) xº x degree(s)
Example
1500 g/m2 means one thousand five hundred grms per square metre
15 ºC means fifteen degrees Celsius
 

FIRST SCHEDULE
(Section 72)
CUSTOMS TARIFF
 

Section I
LIVE ANIMALS; ANIMAL PRODUCTS
 

Notes
1.    Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2.    Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated, or freeze-dried.
 

CHAPTER 1 

Live animals
Notes
1.    This Chapter covers all live animals except.
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or 03.07;
(b) Cultures of micro-organisms and other products of heading 30.02; and
(c) Animals of heading 95.08
(As amended by Act No. 1 of 2002)
 
Heading

 H S Code Description of Goods Statistical   Unit of Quantity Duty Rate Remarks
01.01

 

 

01.02

 

 

 

01.03

 

 

 

01.04

 

 

 

01.05

 

 

 

 

 

 

 

 

01.06 

0101.11.00
0101.19.00
0101.20.00

0102.10.10
0102.10.20
0102.10.90

0102.90.10
0102.90.90

0103.10.00

0103.91.10
0103.91.90

0103.92.10
0103.92.90

0104.10.10

0104.10.21
0104.10.22

0104.20.10
0104.20.20

 

 

0105.11.00

0105.12.00
0105.19.00

0105.92.00

0105.93.00

0105.99.00

0106.11.00
0106.12.00
0106.19.00
0106.20.00

0106.31.00
0106.32.00

0106.39.00
0106.90.00 Live horses, asses, mules and hinnies
- Horses:
- - Pure-bred breeding animals
- - Other
- Asses, mules and hinnies
Live bovine animals.
- Pure-bred  breeding animals:
- - - Bulls
- - - Cows and calves
- - - Other
- Other:
- - - For slaughter
- - - Other
Live swine.
- Pure bred breeding animals
- Other
- - Weighing less than 50kg:
- - - For slaughter
- - - Other
- - Weighing 50kg or more
- - - For slaughter
- - - Other
Live sheep and goats.
- Sheep:
- - - For slaughter
- - - Other:
- - - - Ewes and lambs
- - - - Rams
- Goats:
- - - For slaughter
- - - Other
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
- Weighing not more than
 185g:
- - Fowls of the species
    Gallus domesticus
- - Turkeys
- - Other
- Other:
- - Fowls of the species Gallus
     domesticus weighing not more
     than 2,000g
- - Fowls of the species Gallus
     domesticus weighing more
     than 2,000g
- - Other
Other live animals.

--mammals
--Primates
--marine
--other
Reptiles (including snakes and turtles)
-Birds
--Birds of prey
--Psittaciformes (including parrots, parakeets,
   macaws and cockatoos
--Other
--Other
 

No.
No.
No.

No.
No.
No.

No.
No.

No.
No.

No.
No.

No.
No.

No.

No.
No.

No.
No.

 

 

 

No.
No.
No.

 

No.

No.
No.
No.
No.
No.
No.

No.

No.
No.
No. 

5%
5%
5%

5%
5%
5%

15%
5%

5%

15%
5%

15%
5%

15%

5%
5%

15%
5%

 

 

 

5%
5%
15%

 

15%

15%
15%
5%
5%
5%
5%

5%

5%
5%
5% 
(As amended by Act No.1 of 1998)

CHAPTER No. 

Meat and edible meat offal
Notes
1.    This Chapter does not cover:
(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
(b) Guts bladders or stomachs of animals (heading 05.04) or animal blood (heading No. 05.11 or 30.02); or
(c) Animal fat, other than products of heading 02.09 (Chapter 15).
(As amended by Act No. 1 of 2002) 
Heading
 H S Code
 Description of Goods
 Statistical  Unit of Quantity
 Duty                         Rate Remarks
02.01

 

 

 

 

02.02

 

02.03

 

 

 

 

 

02.04

 

 

 

 

 

 

 

02.05

02.06

 

 

 

 

 

 

02.07

 

 

 

 

 

 

 

 

 

02.08

 

 

 

 

 

02.09

 

 

02.10 

0201.10.11
0201.10.12

0201.20.11
0201.20.12

0201.30.11
0201.30.12

0202.10.00
0202.20.00
0202.30.00

 

0203.11.00
0203.12.00

0203.19.00

0203.21.00
0203.22.00

0203.29.00

0204.10.00

 

0204.21.00
0204.22.00
0204.23.00
0204.30.00

0204.41.00
0204.42.00
0204.43.00
0204.50.00
0205.00.00

 

 

0206.10.00

0206.21.00
0206.22.00
0206.29.00
0206.30.00

0206.41.00
0206.49.00

0206.80.10
0206.80.90

0206.90.10
0206.90.90
0207.11.00
0207.12.00
0207.13.00
0207.14.00

0207.24.00
0207.25.00
0207.26.00
0207.27.00

0207.32.00
0207.33.00
0207.34.00
0207.35.00
0207.36.00

0208.10.00
0208.20.00
0208.30.00
0208.40.00
0208.50.00

0208.90.00
0209.00.00

 

 

 

0210.11.00

0210.12.00
0210.19.00
0210.20.00
0210.90.00

0210.91.00
0210.92.00
0210.93.00.
0210.99.00

 Meat of bovine animals, fresh
or chilled.
- Carcasses and half-carcasses:
- - - - Fresh
- - - - Chilled
- Other cuts with bone in:
- - - - Fresh
- - - - Chilled
- Boneless:
- - - - Fresh
- - - - Chilled
Meat of bovine animals,
frozen.
- Carcasses and half - carcasses
- Other cuts with bone in
- Boneless
Meat of swine, fresh, chilled
or frozen.
- Fresh or chilled:
- - Carcasses and half-carcasses
- - Hams, shoulders and cuts
     therof, with bone in
- - Other
- Frozen:
- - Carcasses and half-carcasses
- - Hams, shoulders and cuts thereof
     with bone in
- Other
Meat of sheep or goats, fresh,
chilled or frozen.
- Carcasses and half-carcasses of
   lamb, fresh or chilled
- Other meat of sheep, fresh or
   chilled
- Carcasses and half-carcasses
- Other cuts with bone in
- Boneless
- Carcasses and half-carcasses of
   lamb,frozen
- Other meat of sheep, frozen:
- Carcasses and half-carcasses
- Other
- Boneless
- Meat of goats
Meat of horses, asses, mules or
hinnies, fresh, chilled or frozen.
Edible offal of bovine animals,
swine, sheep, goats, horses, asses
mules, or hinnies, fresh, chilled or
frozen.
- Of bovine animals, fresh or chilled
- Of bovine animals, frozen:
- - Tongues
- - Livers
- - Others
- Of swine, fresh or chilled
- Of swine, frozen:
- - Livers
- - Others
- Other, fresh or chilled
- Of sheep or goats
- Other
- Other, frozen
- Of sheep or goats
- Other
-- - Cuts and offal, frozen
- Of turkeys:
- - Not cut in pieces, fresh or chilled
- - Not cut in pieces, frozen
- - Cuts and offal, fresh or chilled
- - Cuts and offal, frozen
- Of ducks, geese, or guinea fowls:
- - Not cut in pieces, fresh or chilled
- - Not cut in pieces, frozen
- - Fatty livers, fresh or chilled
- - Other, fresh or chilled
- - Other, frozen
Other meat and edible meat offal, fresh, chilled or frozen.
- Of rabbits or hares
--Frogs' legs
-Of primates
-Of marine or (fresh water) mammals
-Of reptiles (including snakes and
  turtles)
Other

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
- Meat of swine:
- - Hams, shoulders and cuts thereof with bone in
- - Bellies (streaky) and cuts thereof with bone in
- - Other
- Meat of bovine animals
- Other, including edible flours and meals
  of meat or meat offal
-Of primates
-Of marine (or fresh water) mammals
-Of reptiles (including snakes and turtles)
-Other 

kg
kg

kg
kg

kg
kg

kg
kg
kg

 

kg

kg
kg

kg

kg
kg

 

kg

kg
kg
kg

kg

kg
kg
kg
kg

kg

 

kg

kg
kg
kg
kg

kg

kg

kg
kg

kg
kg
kg
kg

kg
kg
kg
kg

kg
kg
kg
kg
kg

kg
kg
kg
kg
kg

 

kg

 

 

kg
kg
kg
kg

kg
kg
kg
kg
kg 

25%
25%

25%
25%

25%
25%

25%
25%
25%

 

25%

25%
25%

25%

25%
25%

 

25%

25%
25%
25%

25%

25%
25%
25%
25%

25%

 

25%

25%
25%
25%
25%

25%

25%

25%
25%

25%
25%
25%
25%

25%
25%
25%
25%

25%
25%
25%
25%
25%

25%
25%
25%
25%
25%

 

25%

 

 

25%
25%
25%
25%

25%
25%
25%
25%
25% 
(As amended by Act No. 9 of  1997 and Act No.1 of 1998 and Act No. 4 0f 1999)

CHAPTER 3 

Fish and crustaceans, molluscs and other aquatic invertebrates
Notes
1.    This Chapter does not cover:
(a) Mammals of heading 01.06;
(b)        Meat of mammals of heading 0106 (heading 02.08 or 02.10)
(c) Fish (including livers and roes thereof) or crustaceans, molluscs or other, aquatic invertebrates, 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 23.01); or
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
2.    In this Chapter, the term 'Pellets' means products which have been agglomerated either directly by compression or the addition of a small quantity of binder.
(As amended by Act No. 1 of 2002) 

Heading
 H S Code
 Description of Goods
 Statistical Unit of Quantity
 Duty Rate
 Remarks

03.01

 

 

 

 

 

03.02

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

03.03

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

03.04

 

 

03.05

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

03.06

 

 

 

 

 

 

 

 

 

 

 

 

 

03.07

 

 

 

 

 

 

 

 

 
0301.10.00

0301.91.00

 

 

0301.92.00
0301.93.00
0301.99.00

 

 

0302.11.00

 

 

0302.12.00

 

 

 

0302.19.00

 

0302.21.00

 

0302.22.00

 

 

0302.31.00

0302.32.00

0302.33.00
0302.34.00
0302.35.00
0302.36.00
0302.39.00
0302.40.00

0302.50.00

 

0302.61.00

 

0302.62.00

0302.63.00
0302.64.00

0302.65.00
0302.66.00
0302.69.00
0302.70.00

 

 

0303.11.00

0303.19.00
0303.21.00

 

 

0303.22.00

0303.29.00

 

0303.31.00

 

0303.32.00
0303.33.00
0303.39.00

 

 

0303.41.00
0303.42.00

 

0303.43.00

0303.44.00
0303.45.00
0303.46
0303.49.00
0303.50.00

0303.60.00

 

0303.71.00

 

0303.72.00

0303.73.00
0303.74.00

0303.75.00
0303.76.00
0303.77.00

0303.78.00

0303.79.00
0303.80.00

 

0304.10.00
0304.20.00
0304.90.00

 

 

0305.10.00

0305.20.00

0305.30.00

0305.41.00

 

 

 

0305.42.00

0305.49.00

0305.51.00

0305.59.00

0305.61.00

0305.62.00

0305.63.00
0305.69.00

 

 

 

 

 

0306.11.00

0306.12.00
0306.13.00
0306.14.00
0306.19.00

 

0306.21.00

0306.22.00
0306.23.00
0306.24.00
0306.29.00
0307.10.00
0307.21.00
0307.29.00
0307.31.00
0307.39.00
0307.41.00
0307.49.00

0307.51.00
0307.59.00
0307.60.00
0307.91.00
0307.99.00 Live fish.
- Ornamental fish
- Other live fish:
- -Trout (Salmo trutta, Oncorhynchus
    mykiss, Orncorhynchus clarki,
   Oncorhynchus aguabonita
   Oncorhynchus gilae
   Oncorhynchus apache and
   Oncorhynchus chrysogaster)
- - Eeels (Anguilla spp.)
- - Carp
- - Other

Fish, fresh or chilled, excluding fish
fillets and other fish meat of heading
No. 03.04.
- Salmonidae, exluding livers and roes:
- - Trout (Salmo trutta, Oncorhychus
    mykiss, Oncorchynchus
    clarki, Oncorhynchus aguabonita,
    Oncorhynchus gilae, Oncorhynchus
    apache and Oncorhynchus
    hrysogaster).
- - Pacific salmon (Oncorhynchus nerka,
    Oncorhynchus gorbuscha,
    Oncorhynchus keta, Oncorhynchus
    tshawytscha, Oncorhynchus kisutch,
    Oncorhynchus masou and
    Oncorhynchus rhodurus), Atlantic
     salmon (Salmo salar) and Danube
     salmon (Hucho hucho).
- - Other
- Flat fish (Pleuronectidae, Bothidae,
  Cynoglossidae, Soleidae,
  Scophthalmidae and Citharidae),
  excluding livers and roes:
- - Halibut (Reinharditus
    hippoglossoides, Hippoglossus
    hippoglossus, Hippoglossus
    stenolepis)
- - Plaice (Pleuronectes platessa)
- - Sole (Solea spp.)
- - Other
- Tunas (of the genus Thunnus)
  skipjack or stripe bellied bonito
  (Euthynnus (Katsuwonus) pelamis),
  excluding livers and roes:
- - Albacore or longfinned tunas
    (Thunnus alalunga)
- - Yellowfin tunas (Thunnus
    albacares)
- - Skipjack or stripe-bellied bonito
- - Other
- Bigeye tuna (Thunnus obesus)
- Bluefin tuna (Thunnus thynnus)
- Southern bluefin tunas (Thunnus Maccoyii)
- Other
- Cod (Gadus morhua Gadus, ogac,
  Gadus macrocephalus), excluding
  livers and roes
- Other fish, excluding livers and roes:
- - Sardines (Sardina pilchardus,
    Sardinops spp.), Sardinella
    (sardinella spp.), brisling or
    sprats (Sprattus sprattus)
- - Haddock (Melanogrammus
    aeglefinus)
- - Coalfish (Pollachius virens)
- - Mackerel (Scomber scombrus,
Scomber australasicus, Scomber
japonicus)
- - Dogfish and other sharks
- - Eels (Anguilla spp.)
- - Other
- Liver and roes
Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04
- Pacific Salmon (Oncorhynchus nerka,
  Oncorhynchus gorbuscha,
  Oncorhynchus keta, Oncorhynchus
  tschawytscha, Oncorhynchus
  kisutch, Oncorhynchus masou and
  Oncorhynchus rhodurus), excluding
  livers and roes.
-- Sockeye salman (Red salmon) (oncorhynchus nerka)
-- Other
- - Other
- Flat fish (Pleuronectidae, Bothidae,
  soleidae, Cynoglossidae,
  Scophthalmidae and Citharidae),
  excluding livers and roes:
- - Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus,
Hippoglossus stenolepis)
- - Plaice (Pleuronectes platessa)
- - Sole
- - Other
- Tunas (of the genus Thunmus)
skipjack or stripe-bellied bonito
(Euthynnus (Katsuwonus) pelamis),
excluding livers and roes:
- - Albacore or longfinned tunas
    (Thumas alalunga)
- - Yellowfin tunas (Thumas albacares)
- - Skipjack or stripe-bellied bonito
- - Other
- Herrings (Clupea harengus, Clipea
  pallasii), excluding livers and roes
- Cod (Gadus morhua, Gadus ogac,
  Gadus macro cephalus), excluding
  livers and roes
- Other fish, excluding livers and roes:
- - Sardines (Sardina
    pilchardus, Sardinop
    spp.), sardinella (Sardinella
    spp.), brisling or sprats
    (Sprattus sprattus)
- - Haddock (Melanogrammus
aeglefinus)
- Bigeye tuna (Thunnus obesus)
- Bluefin tuna (Thunnus thynnus)
- Southern bluefin tunas (Thunnus Maccoyii)
--Other
- - Mackerel (Scomber sombrus,
    Scomber autralasicus, Scomber
    japonicus)
- - Dogfish and other sharks
- - Eels (Anguilla spp.)
- - Sea bass (Dicentrarchus labrax,
    Dicentrarchus punchatus)
- - Hake (Merluccius spp., Urophyis
    spp.)
- - Other
- Livers and roes
Fish fillets an other fish meat (whether or not minced), fresh, chilled or frozen.
- Fresh or chilled
- Frozen fillets
- Other
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the moking process; flours, meals and pellets of fish, fit for human consumption.
- Flours, meals and pellets of fish, fit for
  human consumption
- Livers and roes, dried, smoked, salted
  or in brine
- Fish fillets, dried, salted or in brine, but
  not smoked
- Smoked fish, including fillets:
- - Pacific salmon (Oncorhynchus nerka,
    Oncorhynchus gorbuscha,
    Oncorhynchus keta, Oncorhynchus
     tschawytscha, Oncorhynchus
    kisutch, Oncorhychus 
    masou and Oncorhychus rhodurus).
    Atlantic salmon (Salmon salar) and
    Danube salmon (Hucho hucho).
- - Herrings (Clupea harengus, Clupea
     pallasii)
- - Other
- Dried fish, whether or not salted but
   not smoked:
- - Cod (Gadus morhua, Gadus ogac,
     Gadus macrocephalus)
- - Other
- Fish, salted but not dried or smoked
  and fish in brine:
- - Herrings (Clupea harengus, clupea
     pallasii)
- - Cod (Gadus morhua, Gadus agac,
    Gadus macrocephalus)
- - Anchovies (Engraulis spp.)
- - Other
Crustaceans, whether in shell or not live, fresh, chilled, frozen, dried, salted or in bine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; lours, dried, salted or in bine; lours, meals and pellets of crustaceans, fit for human consumption.
- Frozen:
- - Rock lobster and other sea crawfish
    (Panulirus spp., Jasus spp.)
- - Lobster (Homarus spp.)
- - Shrimps and prawns
- - Crabs
- - Other, including flours, meals and
     pellets of crustaceans, fit for human
     consumption
- Not frozen
- - Rock lobster and other sea crawfish
    (Palimurus spp. Jasus spp.)
- - Lobsters (Homarus spp.)
- - Shrimps and prawns
- - Crabs
- - Other, inluding flours, meals and
     pellets of crustaceans, fit for human
     consumption
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 bine; flours, meals and pellets of aquati invertabrates other than crustaceans, it or human consumption.
- Oysters
- Scallops, including queen scallops, of the genera Pecten, Chlamys or Plactopecten
- - Live, fresh or chilled
- - Other
- Mussels (Mytilus spp., Perna spp.):
- - Live, fresh or chilled
- - Other
- Cuttle fish (Sepia officinalis, Rossia marosoma, Sepiola spp) and squid (Ommastrephes spp., Lottgo spp., Nototodarus spp. Sepiothethis spp.)
- - Live, fresh or chilled
- - Other
- Octopus (Octopus spp.):
- - Live, fresh or chilled
- - Other
- Snalis, other than sea snails
- Other, including flours, meals and pellets of aquatic invertabrates other than crustaceans, fit for human consumption:
- - Live, fresh or chilled
- - Other 

 

 

 

kg
kg
kg
kg

 

 

 

 

 

kg

 

 

 

kg
kg

 

 

kg
kg
kg
kg
kg

 

 

kg

kg
kg
kg
kg
kg
kg
kg

kg

 

kg

kg
kg

kg
kg
kg
kg
kg

 

 

 

 

kg
kg

 

 

kg

kg
kg

 

 

 

kg
kg
kg
kg

 

 

kg
kg
kg
kg

kg

kg
kg
kg
kg
kg

 

 

kg
kg

kg

kg
kg
kg

kg

kg
kg
kg

 

kg
kg
kg

 

 

 

kg

kg

kg

 

 

 

kg

kg
kg

 

kg
kg

 

kg

kg
kg
kg

 

 

 

 

 

kg
kg
kg
kg

kg

kg
kg
kg
kg

kg

kg
kg
kg
kg
kg
kg
kg

kg
kg
kg
kg
kg 
25%

 

 

25%
25%
25%
25%

 

 

 

 

 

25%

 

 

 

25%
25%

 

 

25%
25%
25%
25%
25%

 

 

25%

25%
25%
25%
25%
25%
25%
25%

25%

 

25%

25%
25%

25%
25%
25%
25%
25%

 

 

 

 

25%
25%

 

 

25%

25%
25%

 

 

 

25%
25%
25%
25%

 

 

25%
25%
25%
25%

25%

25%
25%
25%
25%
25%

 

 

25%
25%

25%

25%
25%
25%

25%

25%
25%
25%

 

25%
25%
25%

 

 

 

15%

15%

15%

 

 

 

15%

15%
15%

 

15%
15%

 

15%

15%
15%
15%

 

 

 

 

 

25%
25%
25%
25%

25%

25%
25%
25%
25%

25%

25%
25%
25%
25%
25%
25%
25%

25%
25%
25%
25%
25% 

(As amended by Act No. 9 of 1997, No. 1 of 2002 and No. 1 of 2003) 

CHAPTER 4 

Dairy produce; birds' eggs, natural honey; edible products of animal origin, not elsewhere specified or included
Notes
1.    The expression "milk" means full cream milk or partially or completely skimmed milk.
2.    For the purpose of heading 04.05:
(a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milk fat content of 80% or more but not more than 95% by weight, a maximum milk solid-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic acid-producing bacteria.
(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
3.    Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics:
(a) Milkfat content, by weight of the dry matter, of 5% or more;
(b) A dairy matter content, by weight, of at least 70% but not exceeding 85%; and
(c) They are moulded or capable of being moulded.
4.    This Chapter does not cover:
(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 17.02); or
(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey protein, calculated on the dry matter) (heading 35.04) or globulins (headings 35.04).
Subheading Notes
1.    For the purposes of subheading 0404.10, the expression 'modified whey' means products consisting of whey constituents, i.e, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
(As amended by Act No. 9 of 1997)
2.    For the purposes of subheading 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading 0405.90).
(As amended by Act No. 1 of 2002) 

Heading
 H S Code Description of Goods Statistical Unit of Quantity Duty Rate Remarks
04.01

 

 

 

 

 

 

04.02

 

 

 

 

 

 

 

 

 

 

 

 

 

 

04.03

 

 

 

 

04.04

 

 

 

 

 

04.05

 

04.06

 

 

 

04.07

 

04.08

 

 

 

 

 

04.09
04.10 

 

0401.10.10
0401.10.20

0401.20.10
0401.20.20

0401.30.10
0401.30.20

 

 

0402.10.10
0402.10.20

 

 

0402.21.10
0402.21.20

 

0402.21.30

0402.21.90

0402.29.10
0402.29.20
0402.29.30
0402.29.30

 

0402.91.10
0402.91.20
0402.91.90
0402.99.00

 

 

 

0403.10.00
0403.90.00

 

 

 

0404.10.00

 

0404.90.00

0405.10.00
0405.20.00
0405.90.00

0406.10.00

0406.20.00

0406.30.00

0406.40.00
0406.90.00

 

 

 

0407.00.10

0407.00.90

0408.11.00
0408.19.00

0408.91.00
0408.99.00
0409.00.00
0410.00.00 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
- Of a fat content, by weight, not
  exceeding 1%:
- - Milk
- - Cream
Of a fat content, by weight exceeding
1% but not exceeding 6%:
- - - Milk
- - - Cream
- Of a fat content by weight,
  exceeding 6%
- - - Milk
- - - Cream
Milk and cream, concentrated or
containing added sugar or other
sweetening matter.
- In powder, granules or other solid
  forms, of a fat content, by weight, not
  exceeding 1.5%
- - - Specially prepared for infants
- - - Other
- In powder, granules or other solid
forms, of a fat content, by weight,
exceeding 1.5%:
- - Not containing added sugar or other
sweetening matter:
- - - Specially prepared for infants
- - - Cream (powdered only)
- - - Other

Powerded milk, when imported
in bulk for further processing
- - Other:
- - - Milk
- - - Specially prepared for infants
- - - Cream (powdered only)
- - - Other
- Other:
- - Not containing added sugar or other
sweetening matter:
- - - Specially prepared for infants
- - - Cream
- - - Other
- - Other
Buttermilk, curdled milk and cream, yogurt, kefir and other fermented milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or favoured or containing added fruit, nuts or cocoa
- Yoghurt
- Other
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing sugar or other sweetening matter, not elsewhere specified or included.
- Whey and modified whey, whether
or not concentrated or containing
added sugar or other sweetening
matter
- Other
Butter and other fats and oils derivedfrom milk; dairy spreads.
- Butter
- Dairy spreads
- Other
Cheese and curd.
- Fresh (unripened or uncured) cheese,
including whey cheese, and curd
- Grated or powdered cheese, of all
kinds
- Processed cheese, not grated or
powdered
- Blue-veined cheese
- Other cheese
Birds' eggs, in shell, fresh, preserved or cooked.
- - - For hatching
- - - Other
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:
- - Dried
- - Other
- Other:
- - Dried
- - Other
Natural honey.
Edible products of animal origin, not elsewhere specified or included. 

 

litre
kg

litre
kg

litre
kg

 

 

kg
kg

 

 

kg
kg
kg

 

kg
kg
kg
kg
kg

 

kg
kg
kg
kg

 

 

 

kg
kg

 

 

 

 

 

kg
kg

kg
kg
kg
kg

kg

kg

kg
kg
kg

kg
kg

 

 

 

kg
kg

kg
kg
kg
kg 

 

25%
25%

25%
25%

25%
25%

 

 

free
25%

 

 

free
25%
25%

 

5%
25%
free
25%
25%

 

free
25%
25%
15%

 

 

 

25%
25%

 

 

 

 

 

25%
25%

25%
25%
25%
*
*
*

25%

25%
25%
25%

5%
15%

 

 

 

15%
15%

15%
15%
25%
25% 
* 25% or K850 per kg whichever is the greater
(As amended by Act No.1 of 1998, No 4 of 1999 and No. 3 of 2000 and No. 1 of 2002)

CHAPTER 5 

Products of animal origin, not elsewhere specified or included
Notes
1.    This Chapter does not cover:
(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
(b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);
(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
(d) Prepared knots or tufts for broom or brush making (heading 96.03).
2.    For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
3.    Throughout the Nomenclature, elephant, hippopotamus, 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.
(As amended by Act No. 1 of 2002) 

 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
05.01 0501.00.00 Human hair, unworked, whether or not washed or scoured; waste of human hair. kg 25% 
05.02  Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.   
 0502.10.00 - Pigs', hogs' or boars' bristles and hair and waste thereof kg 15% 
 0502.90.00 - Other kg 15% 
05.03 0503.00.00 Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material. kg 15% 
05.04  Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.   
 0504.00.10 - - - Hogs casings kg 15% 
 0504.00.20 - - - Other sausage casings kg 15% 
 0504.00.90 - - - Other kg 15% 
05.05  Skins and other parts of birds, with their feathers or down, feathers and  parts of feathers (whether or not with  trimmed edges) and down, not further  worked than cleaned, disinfected or  treated for preservation; powder and  waste of feathers or parts of feathers.   
 0505.10.00 - Feathers of a kind used for stuffing; down kg 15% 
 0505.90.00 - Other kg 15% 
05.06  Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.   
 0506.10.00 - Ossein and bones treated with acid kg 5% 
  - Other   
 0506.90.10 - - - Bone meal kg 5% 
 0506.90.90 - - - Other kg 5% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
05.07  Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.   
 0507.10.00 - Ivory; ivory powder and waste kg 25% 
 0507.90.00 - Other kg 25% 
05.08 0508.00.00 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape; powder and waste thereof. kg 15% 
05.09 0509.00.00 Natural sponges of animal origin. kg 15% 
05.10 0510.00.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. kg 15% 
05.11  Animal products not elsewhere specified or included; dead animals of Chapter 1 to 3, unfit for human consumption.   
 0511.10.00 - Bovine semen kg free 
  - Other   
  - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3   
 0511.91.10 - - - Fish waste kg free 
 0511.91.90 - - - Other kg 5% 
  - - Other   
 0511.99.10 - - - Animal embryos kg 5% 
 0511.99.10 - - - Other kg 5% 
     

(As amended by Act No. 9 of 1997 and No. 3 of 2000) 

Section II
VEGETABLE PRODUCTS

Note
1.    In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

CHAPTER 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
Notes
1.    Subject to the second part of heading  06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
2.    Any reference in heading  06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.
(As amended by Act No. 1 of 2002)

 

Heading
 

 H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
06.01  Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No. 12.12   
 0601.10.00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant - 25% 
 0601.20.00 - Bulbs, tubers, tuberous roots, crowns and rhizomes, in growth or in flower;  chicory plants and roots, corms - 25% 
06.02  Other live plants (including their roots), cuttings and slips; mushrooms spawns.   
 0602.10.00 - Unrooted cuttings and slips - 5% 
 0602.20.00 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts - 5% 
 0602.30.00 - Rhododendrons and azaleas, grafted or not - 5% 
 0602.40.00 - Roses, grafted or not - 5% 
 0602.90.00 - Other - 5% 
06.03  Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.   
 0603.10.00 - Fresh - 25% 
 0603.90.00 - Other - 25% 
06.04  Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.   
 0604.10.00 - Mosses and lichens - 25% 
  - Other   
 0604.91.00
0604.99.00 - - Fresh
- - Other -
- 25%
25% 
(As amended by Act No.1 of 1998, Act No.4 of 1999 and No. 4 of 2005)
 

CHAPTER 7

Edible vegetables and certain roots and tubers
Notes
1.    This Chapter does not cover forage products of heading No. 12.14.
2.    In headings 07.09,07.10, 07.11 and 07.12 the word "vegetable" 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.    Heading  07.12 covers all dried vegetables of the kinds falling in headings  07.01 to 07.11; other than
(a) Dried leguminous vegetables, shelled (heading  07.13);
(b) Sweet corn in the forms specified in headings 11.02 to 11.04;
(c) Flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05),
(d) Flour, meal and powder of the dried leguminous vegetables of heading  07.13 (heading 11.06).
4.    However, dried or crushed or ground fruits of the genus Capisicum of the genus Pimenta are excluded from this Chapter (heading  09.04).
(As amended by Act No. 1 of 2002)

 

Heading
 

 H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
07.01  Potatoes, fresh or chilled.   
 0701.10.00 - Seed kg 5% 
 0701.90.00 - Other kg 25% 
07.02 0702.00.00 Tomatoes, fresh or chilled. kg 25% 
07.03  Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled   
 0703.10.00 - Onions and shallots kg 25% 
 0703.20.00 - Garlic kg 25% 
 0703.90.00 - Leeks and other alliaceous vegetables kg 25% 
07.04  Cabbages, cauliflowers, kohlrabi kale and similar edible brassicas, fresh or chilled.   
 0704.10.00 - Cauliflowers and headed brocoli kg 25% 
 0704.20.00 - Brussels sprouts kg 25% 
 0704.90.00 - Other kg 25% 
07.05  Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.   
  - Lettuce   
 0705.11.00 - - Cabbage lettuce (head lettuce) kg 25% 
 0705.19.00 - - Other kg 25% 
  - Chicory   
 0705.21.00 - - Witloof chicory (cichorium intybus var foliosum) kg 25% 
 0705.29.00 - - Other kg 25% 
07.06  Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled   
 0706.10.00 - Carrots and turnips kg 25% 
 0706.90.00 - Other kg 25% 
07.07 0707.00.00 Cucumbers and gherkins, fresh or chilled. kg 25% 
07.08  Leguminous vegetables, shelled or unshelled, fresh or chilled.   
 0708.10.00 - Peas (Pisum sativum) kg 25% 

 0708.20.00 - Beans (Vigna spp., Phaseolus spp.) kg 25% 
 0708.90.00 - Other leguminous vegetables kg 25% 
07.09  Other vegetables, fresh or chilled.   
 0709.10.00 - Globe artichokes kg 25% 
 0709.20.00 - Asparagus kg 25% 
 0709.30.00 - Aubergines (egg-plants) kg 25% 
 0709.40.00 - Celery other than celeriac kg 25% 
  - Mushrooms and truffles   
 0709.51.00 - - Mushrooms of the genus agariccus kg 25% 
 0709.52.00
0709.59.00 - - Truffles
--Other kg
kg 25%
25% 
 0709.60.00 - Fruits of the genus Capsicum or of the genus Pimenta kg 25% 
 0709.70.00 Spinach, New Zealand spinach and orache spinach (garden spinach) kg 25% 
 0709.90.00 - Other kg 25% 
07.10  Vegetables (uncooked or cooked by steaming or boiling in water) frozen.   
 0710.10.00 - Potatoes kg 25% 
  - Leguminous vegetables, shelled or unshelled   
 0710.21.00 - - Peas (Pisum sativum) kg 25% 
 0710.22.00 - - Beans (Vigna spp., Phaseolus spp.) kg 25% 
 0710.29.00 - - Other kg 25% 
 0710.30.00 - Spinach, New Zealand spinach and orache spinach (garden spinach) kg 25% 
 0710.40.00 - Sweet corn kg 25% 
 0710.80.00 - Other vegetables kg 25% 
 0710.90.00 - Mixtures of vegetables kg 25% 
07.11  Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.   
 0711.10.00 - Onions kg 25% 
 0711.20.00 - Olives kg 25% 
 0711.30.00 - Capers kg 25% 
 0711.40.00

0711.51.00
0711.59.00 - Cucumbers and gherkins
-Mushrooms and truffles:
--Mushrooms of the genus Agaricus
--Other kg
kg
kg
kg 25%
25%
25%
25% 
 0711.90.00 - Other vegetables; mixtures of vegetables kg 25% 
07.12  Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.   
  - Onions   
 0712.20.10 - - - In bulk kg 25% 
 0712.20.90 - - - Other kg 25% 
  - Mushrooms, wood ears (Auricularia spp.), jelly fungi, (Tremella spp.) and truffles:   
 0712.31.00 - - - Mushrooms of the genus Agaricus kg 25% 
 0712.32.00 - - - Wood ears (Auricularia spp.) kg 25% 
 0712.33.00
0712.39.00 - - - Jelly fungi (Tremellar spp.)
- - - Other kg
kg 25%
25% 
 0712.90.10 - - - In bulk kg 25% 
 0712.90.90 - - - Other kg 25% 

07.13  Dried leguminous vegetables, shelled, whether or not skinned or split.   
  - Peas (Pisum sativum)   
 0713.10.10 - - - Seeds for planting or sowing only kg 5% 
 0713.10.90 - - - Other kg 25% 
  - Chickpeas (garbanzos)   
 0713.20.10 - - - Seeds for planting or sowing only kg 5% 
 0713.20.90 - - - Other kg 25% 
  - Beans (Vigna spp., Phaseolus spp.)   
  - - Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek   
 0713.31.10 - - - Seeds for planting or sowing only kg 5% 
 0713.31.90 - - - Other kg 25% 
  - - Small red (Adzuki) beans (Phaseolus or Vigna angularis)   
 0713.32.10 - - - Seeds for planting only kg 5% 
 0713.32.90 - - - Other kg 25% 
  - - Kidney beans including white pea beans (Phaseolus vulgaris).   
 0713.33.10 - - - Seeds for planting or sowing only kg 5% 
 0713.33.90 - - - Other kg 25% 
  - - Other   
 0713.39.10 - - - Seeds for planting or sowing only kg 5% 
 0713.39.90 - - - Other kg 25% 
  - Lentils   
 0713.40.10 - - - Seeds for planting or sowing only kg 5% 
 0713.40.90 - - - Other kg 25% 
  - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)   
 0713.50.10 - - - Seeds for planting or sowing only kg 5% 
 0713.50.90 - - - Other kg 25% 
  - Other   
 0713.90.10 - - - Seeds for planting or sowing only kg 5% 
 0713.90.90 - - - Other kg 25% 
07.14  Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.   
  - Manioc (Cassava)   
 0714.10.10 - - - Fresh or chilled kg 25% 
 0714.10.90 - - - Other kg 25% 
  - Sweet potatoes   
 0714.20.10 - - - Fresh or chilled kg 25% 
 0714.20.90 - - - Other kg 25% 
  - Other;   
 0714.90.10 - - - Fresh or chilled kg 25% 
 0714.90.90 - - - Other kg 25% 
(As amended by Act No.1 of 1998, No.4 of 1999 and No.1 of 2002)
 

CHAPTER 8

Edible fruit and nuts; peel of citrus fruit or melons
Notes
1.    This Chapter does not cover inedible nuts or fruits.
2.    Chilled fruits and nuts are to be classified in the same headings as the corresponding fruits and nuts.
3.    Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes
(a) For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
(b) To improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup),
Provided that they retain the character of dried fruits or dried nuts.

Heading
 
 
H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
08.01  Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.   
  - Coconuts   
 0801.11.00
 - - Desiccated
-- Other kg 25% 
 0801.19.10
0801.19.90 -- Dried
- - Other kg
kg 25%
25% 
  - Brazil nuts   
 
0801.21.10 - - In shells
-- Dried 
kg 
25% 
 0801.21.90

0801.22.10 -- Other
- - Shelled
-- Dried kg

kg 25%

25% 
 0801.22.90 -- Other
- Cashew nuts kg 25% 
 
0801.31.10 - - In shell
-- Dried 
kg 
25% 
 0801.31.90

0801.32.10
0801.32.90 -- Other
-- Shelled
-- Dried
-- Other kg

kg
kg 25%

25%
25% 
08.02  Other nuts, fresh or dried, whether or not shelled or peeled.   
  - Almonds:   
  -- In shells:   
 0802.11.10 --Dried kg 25% 
 0802.11.90 -- Other kg 25% 
  -- Shelled   
 0802.12.10 -- Dried kg 25% 
 0802.12.90 -- Other kg 25% 
  -- Hazalnuts or filberts (corylus spp.):   
  -- In shells   
 0802.21.10 -- Dried kg 25% 
 0802.21.90 -- Other kg 25% 
 
0802.22.10
0802.22.90

0802.31.10
0802.31.90

0802.40.10
0802.40.90

0802.50.10
0802.50.90

0802.90.10
0802.90.90 -- Shelled
-- Dried
-- Other
-- Walnuts:
-- In shells
-- Dried
-- Other
-- Chestnuts (castanea spp.):
-- Dried
-- Other
-- Pistachios:
-- Dried
-- Other
-- Other
-- Dried
-- Other 
kg
kg

kg
kg

kg
kg

kg
kg

kg
kg 
25%
25%

25%
25%

25%
25%

25%
25%

25%
25% 
08.03 
0803.00.10
0803.00.20 Bananas. including plantains, fresh or dried.
-- Fresh
-- Dried 
kg
kg 
25%
25% 
08.04  Dates, figs, pineapples, avocadoes, guavas, mangoes and mangosteens fresh or dried   
  -- Dates   
 0804.10.10 -- Fresh kg 25% 
 0804.10.20 -- Dried kg 25% 
  -- Figs   
 0804.20.10
0804.20.20

0804.30.10
0804.30.20

0804.04.10
0804.04.20

0804.50.10
0804.20.10 -- Fresh
-- Dried
-- Pineapples
-- Fresh
-- Dried
-- Avocadoes:
-- Fresh
-- Dried
Guavas, mangoes and mangosteens:
-- Fresh
-- Dried kg
kg

kg
kg

kg
kg

kg
kg 25%
25%

25%
25%

25%
25%

25%
25% 
08.05  Citrus fruit, fresh or dried   
  -- Orangee   

 0805.10.10 -- Fresh kg 25% 
 0805.10.20 -- Dried
-- Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: kg 25% 
 0805.20.10
0805.20.20

0805.30.10
0805.30.20

0805.40.10
0805.40.20 -- Fresh
-- Dried
-- Lemons (citrus limon, citrus limonum) and limes (citrus aurantifolia)
-- Fresh
-- Dried
-- grapefruit
-- Fresh
-- Dried
-- Other kg
kg

kg
kg

kg
kg 25%
25%

25%
25%

25%
25% 
 0805.90.10
0805.90.90 - Fresh
- Dried kg
kg 25%
25% 
08.06  Grapes, fresh or dried.   
 0806.10.00 - Fresh kg 25% 
 0806.20.00 - Dried kg 25% 
08.07  Melons (including watermelons) and papaws (papayas), fresh   
  - Melons (including watermelons)   
 0807.11.00 - - Watermelons kg 25% 
 0807.19.00 - - Other kg 25% 
 0807.20.00 - Papaws (papayas) kg 25% 
08.08  Apples, pears and quinces, fresh.   
 0808.10.00 - Apples kg 25% 
 0808.20.00 - Pears and quinces kg 25% 
08.09 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.   
 0809.10.00 - Apricots kg 25% 
 0809.20.00 - Cherries kg 25% 
 0809.30.00 - Peaches, including nectarines kg 25% 
 0809.40.00 - Plums and sloes kg 25% 
08.10  Other fruit, fresh.   
 0810.10.00 - Strawberries kg 25% 
 0810.20.00 - Raspberries, blackberries, mulberries and loganberries kg 25% 
 0810.30.00 - Black, white or red currants and gooseberries kg 25% 
 0810.40.00 - Cranberries, bilberries and other fruits of the genus Vaccinium kg 25% 
 0810.50.00
0810.60.00 - Kiwifruit
- Durians kg
kg 25%
25% 
 0810.90.00 - Other kg 25% 
08.11  Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.   
 0811.10.00 - Strawberries kg 25% 
 0811.20.00 - Rasberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries kg 25% 
 0811.90.00 - Other kg 25% 
08.12  Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.   
 0812.10.00 - Cherries kg 25% 

     
 0812.90.00 - Other kg 25% 
08.13  Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or dried fruit of this Chapter.   
 0813.10.00 - Apricots kg 25% 
 0813.20.00 - Prunes kg 25% 
 0813.30.00 - Apples kg 25% 
 0813.40.00 - Other fruit kg 25% 
 0813.50.00 - Mixtures of nuts or dried fruits of this Chapter kg 25% 
08.14 

 

0814.00.10
0814.00.90 Peels of citrus fruit or melons (including watermelons), fresh, frozen, dried, or provisionally preserved in brine, in sulphur water or in other preservative solutions.
-- Fresh
-- Other kg

 

kg
kg 25%

 

25%
25% 
(As amended by Act No.4 of 1999 and No.1 of 2002)

 

CHAPTER 9

Coffee, tea, maté and spices
Notes
1.    Mixtures of the products of headings  09.10 are to be classified as follows
(a) Mixtures of two or more of the products of the same heading are to be classified in that heading
(b) Mixtures of two or more of the products of different headings are to be classified in heading  09.10.
The addition of other substances to the products of headings  09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading  21.03.
2.    This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading  12.11.

(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
09.01  Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.   
  - Coffee, not roasted   
 0901.11.00 - - Not decaffeinated kg 25% 
  - - Decaffeinated   
 0901.12.10 - - - In bulk kg 25% 
 0901.12.20 - - - Not in bulk kg 25% 
  - Coffee, roasted   
  - - Not dcaffeinated   
 0901.21.10 - - - In bulk kg 25% 
 0901.21.20 - - - Not in bulk kg 25% 
  - Decaffeinated   
 0901.22.10 - - - In bulk kg 25% 
 0901.22.20 - - - Not in bulk kg 25% 
 0901.90.00 - Other kg 25% 
09.02  Tea, whether or not flavoured   
 0902.10.00 - Green tea (not fermented) in immediate packings of a content not exceeding 3kg kg 25% 
  - Other green tea (not fermented)   
 0902.20.10 - - - In immediate packing of a content exceeding 3kg but less than 5kg kg 25% 
 0902.20.90 - - - Other kg 25% 
 0902.30.00 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg kg 25% 
  - Other black tea (fermented) and other partly fermented tea   
 0902.40.10 - - - In immediate packings of a content exceeding 3kg but less than 5kg kg 25% 
 0902.40.90 - - - Other kg 25% 
09.03  Maté.   
 0903.00.10 - - - In bulk kg 25% 
 0903.00.20 - - - Not in bulk kg 25% 

09.04  Pepper of the genus Piper; died or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.   
  - Pepper   
 0904.11.00 - - Neither crushed nor ground kg 25% 
 0904.12.00 - - Crushed or ground kg 25% 
 0904.20.00 - Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground kg 25% 
09.05 0905.00.00 Vanilla. kg 25% 
09.06  Cinnamon and cinnamon-tree flowers.   
 0906.10.00 - Neither crushed nor ground kg 25% 
 0906.20.00 - Crushed or ground kg 25% 
09.07 0907.00.00 Cloves (whole fruit, cloves and stems). kg 25% 
09.08  Nutmeg, mace and cardamoms.   
 0908.10.00 - Nutmeg kg 25% 
 0908.20.00 - Mace kg 25% 
 0908.30.00 - Cardamoms kg 25% 
09.09  Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.   
 0909.10.00 - Seeds of anise or badian kg 25% 
 0909.20.00 - Seeds of coriander kg 25% 
 0909.30.00 - Seeds of cumin kg 25% 
 0909.40.00 - Seeds of caraway kg 25% 
 0909.50.00 - Seeds of fennel; juniper berries kg 25% 
09.10  Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.   
 0910.10.00 - Ginger kg 25% 
 0910.20.00 - Saffron kg 25% 
 0910.30.00 - Turmeric (curcuma) kg 25% 
 0910.40.00 - Thyme; bay leaves kg 25% 
 0910.50.00 - Curry kg 25% 
  - Other spices   
 0910.91.00 - - Mixtures referred to in Note 1 (b) to this Chapter kg 25% 
 0910.99.00 - - Other kg 25% 

 

CHAPTER 10

Cereals
Notes
1.  (a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
     (b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06.
2.    Heading 10.05 does not cover sweet corn (Chapter 7).
Subheading Note
1.    The term "durum wheat" means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
10.01  Wheat and meslin.   
  - Durum wheat   
 1001.10.10 - - - For planting or sowing only kg 5% 
 1001.10.90 - - - Other kg 15% 
  - Other   
 1001.90.10 - - - For planting or sowing only kg 5% 
 1001.90.90 - - - Other kg 15% 
10.02 1002.00.00 Rye. kg 15% 
10.03  Barley.   
 1003.00.10 - - - For planting or sowing only kg 5% 
 1003.00.90 - - - Other kg 15% 
10.04 1004.00.00 Oats. kg 15% 
10.05  Maize (corn).   
 1005.10.00 - Seed kg 5% 
 1005.90.00 - Other kg 15% 
10.06  Rice.   
 1006.10.00 - Rice in the husk (paddy or rough) kg 5% 
 1006.20.00 - Husked (brown) rice kg 5% 
 1006.30.00 - Semi-milled or wholly milled rice, whether or not polished or glazed kg 5% 
 1006.40.00 - Broken rice kg 5% 
10.07 1007.00.00 Grain sorghum. kg 5% 
10.08  Buckwheat, millet and canary seed; other cereals.   
 1008.10.00 - Buckwheat kg 5% 
 1008.20.00 - Millet kg 5% 
 1008.30.00 - Canary seed kg 5% 
 1008.90.00 - Other cereals kg 5% 
(As amended by Act No. 4 of 2005)
 

CHAPTER 11

Products of the milling industry; malt; starches; Inulin; wheat gluten
Notes
1.    This Chapter does not cover
(a) Roasted malt put up as coffee substitutes (heading 09.01 to 21.01);
(b) Prepared flours, groats, meals or starches of heading 19.01;
(c) Corn flakes or other products of heading 19.04;
(d) Vegetables, prepared or preserved, of heading  20.01, 20.04 or 20.05;
(e) Pharmaceutical products (Chapter 30); or
(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
2.    (A)  Products from the milling of the cereals listed in the table below fall within this Chapter if they have, by weight on the dry product
(a) A starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
(b) An ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).Otherwise, they fall in heading  23.02. However, germ of cereals, whole, flattened, in flakes or ground is always classified in heading 11.04.
(B)  Products falling within this Chapter under the above provisions shall be classified in heading 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less. by weight, than shown against the cereal concerned. Otherwise, they fall in heading  11.03 or 11.04.

(As amended by Act No. 1 of 2002)

Cereal
 (1)  Starch Content
(2)
 Ash content
(3)
 Rate of passage through a sieve with an aperture of
315 micrometres
(microns)
(4) 500 micrometres
(microns)
(5)
Wheat and rye . . . . . .
Barley . . . . . . . .
Oats . . . . . . . .
Maize (corn) and grain sorghum . .
Rice . . . . . . . .
Buckwheat . . . . . .
 45%
45%
45%
45%
45%
45%
 2.5%
3%
5%
2%
1.6%
4% 80%
80%
80%
-
80%
80% -
-
-
90%
-
-

3.    For the purposes of heading  11.03, the terms "groats" and "meal" mean products obtained by the fragmentation of cereal grains, of which
(a) In the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2mm;
(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 1.25mm. 

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
11.01 1101.00.00 Wheat or meslin flour. kg *  
11.02  Cereal flours other than of wheat or meslin.   
 1102.10.00 - Rye flour kg * 
 1102.20.00 - Maize (corn) flour kg 15% 
 1102.30.00 - Rice flour kg 15% 
 1102.90.00 - Other kg 15% 
11.03  Cereal groats, meal and pellets.   
  - Groats and meal   
 1103.11.00 - - Of wheat kg 15% 
     
* 25% or k1000 per kg whichever is the greater

 1103.13.00 - - Of maize (corn) kg 15% 
 1103.19.00 - - Of other cereals kg 15% 
  - Pellets   
  - - Of other cereals   
 1103.29.10 - - - Of maize (corn) kg 15% 
 1103.29.20 - - - Of rice kg 15% 
 1103.29.90 - - - Other kg 15% 
11.04  Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground.   
  - Rolled or flaked grains   
 1104.12.00 - - Of oats kg 15% 
  - - Of other cereals   
 1104.19.10 - - - Of maize (corn) kg 15% 
 1104.19.20 - - - Of rice kg 15% 
 1104.19.90 - - - Other kg 15% 
  - Other worked grains (for example hulled, pearled, sliced or kibbled)   
 1104.22.00 - - Of oats kg 15% 
 1104.23.00 - - Of maize (corn) kg 15% 
  - - Of other cereals   
 1104.29.10 - - - Of rice kg 15% 
 1104.29.90 - - - Other kg 15% 
 1104.30.00 - Germ of cereals, whole, rolled, flaked or ground kg 15% 
11.05  Flour, meal, powder, flakes, granules and pellets of potatoes.   
 1105.10.00 - Flour, meal and powder kg 15% 
 1105.20.00 - Flakes, granules and pellets kg 15% 
11.06  Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.   
 1106.10.00 - Of the dried leguminous vegetables of heading No. 07.13 kg 15% 
 1106.20.00 - Of sago or of roots or tubers of heading No. 07.14. kg 15% 
 1106.30.00 - Of the products of Chapter 8 kg 15% 
11.07  Malt, whether or not roasted.   
  - Not roasted   
 1107.10.10 - - - Malted barley kg 5% 
 1107.10.20 - - - Malted oats or rye kg 15% 
 1107.10.30 - - - Malted millet or sorghum kg 15% 
 1107.10.90 - - - Other kg 15% 
  - Roasted   
 1107.20.10 - - - Malted barley kg 15% 
 1107.20.20 - - - Malted oats or rye kg 15% 

 1107.20.30 - - - Malted millet or sorghum kg 15% 
 1107.20.90 - - - Other kg 15% 
11.08  Starches; inulin.   
  - Starches   
 1108.11.00 - - Wheat starch kg 15% 
 1108.12.00 - - Maize (corn) starch kg 15% 
 1108.13.00 - - Potato starch kg 15% 
 1108.14.00 - - Manioc (cassava) starch kg 15% 
 1108.19.00 - - Other starches kg 15% 
 1108.20.00 - Inulin kg 15% 
11.09 1109.00.00 Wheat gluten, whether or not dried. kg 15% 
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999, No. 3 of 2000 and No.1 of 2002)

 

CHAPTER 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
Notes

1.    Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading  08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).
2.    Heading 12.08 applies not only to non-deffated 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 23.04 to 23.06.
3.    For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds or forest trees, seeds of fruit trees, seeds of vetches (other than those of the species icia faba) or of lupines are to be regarded as "seeds of a kind used for sowing."
Heading 12.09 does not, however, apply to the following even if for sowing.
(a) Leguminous vegetables or sweet corn (Chapter 7);
(b) Spices or other products of Chapter 9;
(c) Cereals (Chapter 10); or
(d) Products of heading 12.01 to 12.07 or 12.11
4.    Headings  12.11 applies, inter alia, to the following plants or parts thereof; basil, borage, ginseng, hyssop, liquorice, all spices of mint, rosemary, rue, sage and wormwood. Heading  12.11 does not, however, apply to
(a) Medicaments of Chapter 30;
(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08.
5.    For the purposes of heading  12.12; the term "seaweeds and other algae" does not include
(a) Dead single-cell micro-organisms of heading  21.02;
(b) Cultures of micro-organisms of heading  30.02; or
(c) Fertilisers of heading  31.01 or 31.05

Subheading Notes

1. For the purposes of subheading 1205.10.00, the expression "low erucic acid rape or colza seeds" means rape or colza seeds yielding a fixed oil which has an erucic content of less than 2% by weight and yeilding a solid component which contains less than 30 micromoles of glucosinolates per gram.

(As amended by Act No. 1 of 2002)

 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
12.01 1201.00.00 Soya beans, whether or not broken. kg 15% 
12.02  Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.   
 1202.10.00 - In shell kg 15% 
 1202.20.00 - Shelled, whether or not broken kg 15% 
12.03 1203.00.00 Copra. kg 15% 
12.04 1204.00.00 Linseed, whether or not broken. kg 15% 
12.05 1205.00.00
1205.10.00
1205.90.00 Rape or colza seeds, whether or not broken.
- Low ericic acid rape or colza seeds
- Other kg
kg 15%
15% 
12.06 1206.00.00 Sunflower seeds, whether or not broken. kg 15% 
12.07  Other oil seeds and oleaginous fruits, whether or not broken.   
 1207.10.00 - Palm nuts and kernels kg 15% 
 1207.20.00 - Cotton seeds kg 15% 
 1207.30.00 - Castor oil seeds kg 15% 
 1207.40.00 - Sesamum seeds kg 15% 
 1207.50.00 - Mustard seeds kg 15% 
 1207.60.00 - Safflower seeds kg 15% 
  - Other   
 1207.91.00 - - Poppy seeds kg 15% 
 1207.99.00 - - Other kg 15% 

12.08  Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.   
 1208.10.00 - Of soya beans kg 15% 
 1208.90.00 - Other kg 15% 
12.09  Seeds, fruit and spores, of a kind used for sowing.   
 1209.10.00 - Beet seed
- Seeds of forage plants:   
 1209.21.00 - - Lucerne (alfalfa) seed kg 5% 
 1209.22.00 - - Clover (Trifolium spp.) seed kg 5% 
 1209.23.00 - - Fescue seed kg 5% 
 1209.24.00 - - Kentucky blue grass (Poa pratensis L.) seed kg 5% 
 1209.25.00 - - Rye grass (Lolium multiflorum lam, Lolium perene L.) seed kg 5% 
 1209.26.00 - - Timothy grass seed kg 5% 
 1209.29.00 Other kg 5% 
 1209.30.00 - Seeds of herbaceous plants cultivated principally for their flowers kg 5% 
  - Other   
 1209.91.00 - - Vegetable seeds kg 5% 
 1209.99.00 - - Other kg 5% 
12.10  Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.   
 1210.10.00 - Hop cones, neither ground nor powdered nor in the form of pellets kg 15% 
 1210.20.00 - Hop cones, ground, powdered or in the form of pellets; lupulin kg 15% 
12.11  Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal, or similar purposes, fresh or dried, whether or not cut, crushed or powdered.   
 1211.10.00 - Liquorice roots kg 5% 
 1211.20.00
1211.30.00
1211.40.00 - Ginseng roots
- Coca leaf
- Poppy straw kg
kg
kg 5%
25%
25% 
 1211.90.00 - Other kg 5% 
12.12  Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus ativum) of a kind used primarily for human consumption, not elsewhere specified or included.   
 1212.10.00 - Locust beans, including locust bean seeds kg 15% 
 1212.20.00 - Seaweeds and other algae kg 15% 

 1212.30.00 - Apricot, peach including nectarine or plum stones and kernels kg 15% 
  - Other   
 1212.91.00 - - Sugar beet kg 15% 
 1212.99.00 - - Other kg 15% 
12.13 1213.00.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. kg 15% 
12.14  Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.   
 1214.10.00 - Lucerne (alfalfa) meal and pellets kg 15% 
 1214.90.00 - Other kg 15% 
(As amended by Act No. 9 of 1997,  No. 1 of 2002, No. 1 of 2003 and No. 4 of 2005 )

CHAPTER 13

Lac; gums, resins and other vegetable saps and extracts
Note
1.    Heading  13.02 applies, inter alia, to liquorice extract of pyrethrum, extract of hops, extract of aloes and opium.
  The heading does not apply to
(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (heading 17.04);
(b) Malt extract (heading 19.01);
(c) Extracts of coffee, tea or mate (heading  21.01);
(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
(e) Camphor, glycyrrhizin and other products of headings 29.14 or 29.38;
(f)    Concentrates of poppy straw containing not less than 50% by weight of alkaloids (heading 29.39);
(g) Medicaments of headings  30.03 or 30.04 or blood-grouping reagents (heading  30.06);
(h) Tanning or dyeing extracts (headings  32.01 or 32.03);
(i) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for manufacture of beverages (Chapter 33); or
(ij) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading No. 40.01).

(As amended by Act No.1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
13.01  Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams).   
 1301.10.00 - Lac kg 5% 
 1301.20.00 - Gum Arabic kg free 
 1301.90.00 - Other kg 5% 
13.02  Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.   
  - Vegetables saps and extracts   
 1302.11.00 - - Opium kg 5% 
 1302.12.00 - - Of liquorice kg 5% 
 1302.13.00 - - Of hops kg 5% 
 1302.14.00 - - Of pyrethrum or of the roots of plants containing rotenone kg 5% 
 1302.19.00 - - Other kg 5% 
 1302.20.00 - Pectic substances, pectinates and  pectates kg 5% 
  - Mucilages and thickeners, whether or  not modified, derived from vegetable products   
 1302.31.00 - - Agar-agar kg 5% 
 1302.32.00 - - Mucilages and thickeners, whether or  not modified, derived from locust  beans, locust bean seeds or guar seeds. kg 5% 
 1302.39.00 - - Other kg 5% 
     

(As amended by Act No. 9 of 1997, No. 3 of 2000, No. 1 of 2002 and No. 4 of 2005 )

 

CHAPTER 14

Vegetables plaiting materials; vegetable products not elsewhere specified or included
Notes
1.    This Chapter does not cover the following products which are to be classified in Section XI vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
2.    Heading  14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading  44.04).
3.    Heading 14.02 does not apply to wood wool (heading  44.05).
4.    Heading  14.03 does not apply to prepared knots or tufts for broom or brush making (heading  96.03).
(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
14.01  Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).   
 1401.10.00 Bamboos kg 15% 
 1401.20.00 - Rattans kg 15% 
 1401.90.00 - Other kg 15% 
14.02  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. 

 

kg 

 

15% 
14.03  Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch-grass and istle), whether or not in hanks or bundles.   
14.04  Vegetable products not elsewhere specified or included.   
 1404.10.00 - Raw vegetable materials of a kind used primarily in dyeing or tanning kg 15% 
 1404.20.00 - Cotton linters kg 15% 
 1404.90.00 - Other kg 15% 
(As amended by Act No. 1 of 2002)
 

Section III
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Notes

1.    This Chapter does not cover
(a) Pig fat or poultry fat of heading 02.09;
(b) Cocoa butter, fat or oil (heading 18.04);
(c) Edible preparations containing by weight more than 15% of the products of heading 04.05 (generally Chapter 21);
(d) Greaves (heading 23.01) or residues of heading 23.04 to 23.06;
(e) Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or
(f) Factice derived from oils (heading 40.02).
2.    Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.01).
3.    Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.
4.    Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22.

Subheading Notes

1. For the purposes of subheading 1514.11.00 and 1514.19.00, the expression "low erucic acid rape or colza oil" means the fixed oil which has erucic acid content of less than 2% by weight.

(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
15.01 1501.00.00 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03 kg 5% 
15.02 1502.00.00 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03 kg 5% 
15.03 503.00.00 Lard stearin, lard oil, oleostearin,  oleo-oil and tallow oil, not emulsified  or mixed or otherwise prepared. kg 5% 
15.04  Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.   
 1504.10.00 - Fish-liver oils and their fractions litre 5% 
 1504.20.00 - Fats and oils and their fractions, of fish, other than liver oils litre 5% 
 1504.30.00 - Fats and oils and their fractions, of  marine mammals litre 5% 
15.05 1505.00.00 Wool grease and fatty substances  derived therefrom (including lanolin). 
kg 
15% 
15.06 1506.00.00 Other animal and oils and their fractions, whether or not refined, but not chemically modified. kg * 
15.07  Soya-bean oil and its fractions, whether or not refined, but not chemically modified.   
 1507.10.00 - Crude oil, whether or not degummed kg 5% 
 1507.90.00 - Other kg * 
15.08  Ground-nut oil and its fractions, whether or not refined, but not chemically modified.   

 1508.10.00 - Crude oil kg 15% 
 1508.90.00 - Other kg * 
15.09  Olive oil and its fractions, whether or not refined, but not chemically modified.   
 1509.10.00 - Virgin kg * 
 1509.90.00 - Other kg * 
15.10 1510.00.00 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 15.09. kg * 
15.11  Palm oil and its fractions, whether or not refined, but not chemically modified.   
 1511.10.00 - Crude oil kg 15% 
 1511.90.10 - Other kg 15% 
15.12  Palm stearin, when imported in bulk for further processing  
5% 
 1511.90.90 -Other  * 
 1512.11.00 - - Crude oil kg 5% 
 1512.19.00 - - Other kg * 
  - - Cotton-seed oil and its fractions   
 1512.21.00 - - Crude oil, whether or not gossypol  has been removed kg 5% 
 1512.29.00 - - Other kg * 
15.13  Coconut (copra), palm kernel or babassu oil and their fractions, whether or not refined, but not chemically modified.   
  - Coconut (copra) oil and its fractions   
 1513.11.00 - - Crude oil kg 15% 
 1513.19.00 - - Other kg * 
  - Palm kernel or babassu oil and  fractions thereof   
 1513.21.00 - - Crude oil kg 15% 
 1513.29.00 - - Other kg * 
15.14  Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.
- Low erucic acid rape or colza oil and fractions:   
 1514.11.00 Crude oil kg 15% 
 1514.49.00

1514.91.00
1514.99.00 Other
-Other:
Crude oil
Other kg

kg
kg *

15%

15.15  Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.   
  - Linseed oil and its fractions   
 1515.11.00 - - Crude oil kg 15% 
 1515.19.00 - - Other kg * 
  - Maize (corn) oil and its fractions   
 1515.21.00 - - Crude oil kg 15% 
 1515.29.00 - - Other kg * 

 1515.30.00 - Castor oil and its fractions kg * 
 1515.40.00 - Tung oil and its fractions kg * 
 1515.50.00 - Sesame oil and its fractions kg * 
 1515.90.00 - Other kg * 
15.16  Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.   
 1516.10.00 - Animal fats and oils and their fractions kg * 
 1516.20.00 - Vegetable fats and oils and their fractions kg * 
15.17  Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No.15.16.   
 1517.10.00 - Margarine, excluding liquid margarine kg * 
 
1517.90.10

1517.90.20
1517.90.90 - Other
-- for further processing into margerine
-- Other
-- For use in the manufacture of bakers' wares 
kg
kg
kg 
15%
*
15% 
15.18 1518.00.00 Animal or vegetable fats and oils and their fractions, boiled, oxidised dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No. 15.16; 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. kg * 
[15.19]     
15.20 1520.00.00 Glycerol, crude; glycerol waters and glycerol lyes. kg 5% 
15.21  Vegetable waxes (other than triglycerides), bees wax, other insect waxes and spermaceti, whether or not refined or coloured.   
  - Vegetable waxes   
 1521.10.10 - - - In bulk kg 5% 
 1521.10.90 - - - Other kg 5% 
  - Other   
 1521.90.10 - - - In bulk kg 5% 
 1521.90.90 - - - Other kg 5% 
15.22 1522.00.00 Degras; residues resulting from the treatment of fatty substances or  animal or vegetable waxes. kg 5% 
* 25% or K850 per kg whichever is greater
(As amended by Act No. 9 of 1997, No.1 1998, No.4 of 1999 and No. 1 of 2002 )

 

Section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note
1.    In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

CHAPTER 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
Notes
1.    This Chapter does not cover meat, meat offal, fish, crustaceans; molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading  05.04.
2.    Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat offal, blood, fish or crustaceans, molluces or other aquatic ivertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading  19.02 or to the preparations of heading  21.03 or 21.04.
Subheading Notes
1.     For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat offal. This subheading takes precedence over all other subheadings of heading  16.02.
2.    The fish and crustaceans specified in the subheadings of heading  16.04 to 16.05 under common names only, are of the same species as those mentioned in Chapter 3 under the same name.
(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
16.01 1601.00.00 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.   
16.02  Other prepared or preserved meat, meat offal or blood.   
 1602.10.00 - Homogenised preparations kg 5% 
 1602.20.00 - Of liver of any animal kg 25% 
  - Of poultry of heading No. 01.05.   
 1602.31.00 - - Of turkeys kg 25% 
 1602.32.00 - - Of fowls of the species Gallus domesticus kg 25% 
 1602.39.00 - Other kg 25% 
  - Of swine   
 1602.41.00 - - Hams and cuts thereof kg 25% 
 1602.42.00 - - Shoulders and cuts thereof kg 25% 
 1602.49.00 - - Other, including mixtures kg 25% 
 1602.50.00 - Of bovine animals kg 25% 
 1602.90.00 - Other, including preparations of blood of any animal kg 25% 
16.03 1603.00.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. kg 25% 
16.04  Prepared or preserved fish, caviar and caviar substitutes prepared from fish eggs. kg 25% 
  - Fish, whole or in pieces, but not minced   

 1604.11.00 - - Salmon kg 25% 
 1604.12.00 - - Herrings kg 25% 
 1604.13.00 - - Sardines, sardinella and brisling or sprats kg 25% 
 1604.14.00 - - Tunas, skipjack and Atlantic bonito (Sarda spp.) kg 25% 
 1604.15.00 - - Mackerel kg 25% 
 1604.16.00 - - Anchovies kg 25% 
 1604.19.00 - - Other kg 25% 
  - Other prepared or preserved fish   
 1604.20.10 - - - Specially prepared for infants kg 5% 
 1604.20.90 - - - Other kg 25% 
 1604.30.00 - Caviar and substitutes kg 25% 
16.05  Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.   
 1605.10.00 - Crab kg 25% 
 1605.20.00 - Shrimps and prawns kg 25% 
 1605.30.00 - Lobster kg 25% 
 1605.40.00 - Other crustaceans kg 25% 
 1605.90.00 - Other kg 25% 
(As amended by Act No. 9 of 1997)

CHAPTER 17

Sugars and Sugar confectionery
Note
1.    This Chapter does not cover
(a) Sugar confectionery containing cocoa (heading 18.06)
(b) Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or
(c) Medicaments or other products of Chapter 30.
Subheading Note
1.    For the purposes of subheading 1701.11 and 1701.12, "raw sugar" means sugar whose content of sucrose, by weight, in the dry state, corresponds to a polarimeter reading of less than 99.5º.

(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
17.01  Cane or beet sugar and chemically pure sucrose, in solid form.   
  - Raw sugar not containing added  flavouring or colouring matter   
 1701.11.00 - - Cane sugar kg 25%
or k500 per kg whichever is the greater 
 1701.12.00 - - Beet Sugar kg 25%
or k500 per kg whichever is the greater 
  - Other   
 1701.91.00 - - Containing added flavouring or  colouring matter kg 25%
or k500 per kg whichever is the greater 
 1701.99.00 - - Other kg 25%
or k500 per kg whichever is the greater 
17.02  Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.   
  - Lactose and lactose syrup   
 1702.11.00 - - Containing by weight 99% or more lactose, expressed as anhydrous  lactose, calculated on the dry matter kg 25% 
 1702.19.00 - - Other kg 25% 
 1702.20.00 - Maple sugar and maple syrup kg 25% 
 1702.30.00 - Glucose and glucose syrup, not  containing fructose or containing in the  dry state less than 20% by weight of  fructose kg 25% 
 1702.40.00 - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose excluding invert sugar kg free 
  - Chemically pure fructose excluding invert sugar   
 1702.50.00 - Chemically pure fructose kg 5% 
 1702.60.00 - Other fructose excluding invert sugar and fructose syrup, containing in the dry state more than 50% by weight of fructos 

kg 

25% 
 

1702.90.10
1702.90.20
1702.90.90 - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% bt weight of fructos

--Dextrose powder anhydrous
--Anhydrous lactose
--Other 

kg
kg
kg 

15%
15%
25% 
17.03  Molasses resulting from the extraction  or refining of sugar.   
 1703.10.00 - Cane molasses kg 25% 
 1703.90.00 - Other kg 25% 
17.04

 

1704.10.00

1704.90.00 Sugar confectionery (inclxding white chocolate), not containing cocoa.
- Chewing gum, whether or not  sugar-coated
- Other 

kg
kg 

25%

* 25% or K2000 per kg whichever is the greater
(As amended by Act No.1 of 1998,  No. 3 of 2000, No. 1 of 2002, No. 3 of 2004 and No. 3 0f 2006)
 

CHAPTER 18

Cocoa and cocoa preparations
Notes
1.    This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.
2.    Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
18.01 1801.00.00 Cocoa beans, whole or broken, raw or roasted. kg 15% 
18.02 1802.00.00 Cocoa shells, husks, skins and other cocoa waste. kg 15% 
18.03  Cocoa paste, whether or not defatted.   
 1803.10.00 - Not defatted kg 15% 
 1803.20.00 - Wholly or partly defatted kg 15% 
18.04 1804.00.00 Cocoa butter, fat and oil kg 15% 
18.05  Cocoa powder, not containing added sugar or other sweetening matter.   
 1805.00.10 - - - In bulk kg 15% 
 1805.00.20 - - - Not in bulk kg 15% 
18.06  Chocolate and other food preparations containing cocoa.   
 1806.10.00 - Cocoa powder, containing added sugar  or other sweetening matter kg 25% 
 1806.20.00 - Other preparations in blocks or slabs or  bars weighing more than 2kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2kg. kg 25% 
  - Other, in blocks, slabs or bars   
 1806.31.00 - - Filled kg 25% 
 1806.32.00 - - Not filled kg 25% 
  - Other   
 1806.90.10 - - - Cocoa and chocolate specially  prepared for drinking kg 25% 
 1806.90.90 - - - Other kg 25% 

(As amended by Act No. 9 of 1997)

 

CHAPTER 19

Preparations of cereals, flour, starch or milk; pastrycooks' products
Notes
1.    This Chapter does not cover
(a) Except in the case of stuffed products of heading 19.02, food preparations containing more than 20%, by weight, of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c) Medicaments or other products of Chapter 30.
2.    For the purposes of heading 19.01:

(a)  the term "groats" means cereal groats of Chapter 11; and
(b)  the terms "flour" and "meal" means-
          (1) cereal flour and meal of Chapter 11, and
          (2) flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
3.    Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
4.    For the purpose of heading 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the heading of or Notes to Chapter 10 or 11.
(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
19.01  Malt extract; food preparations of  flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading  04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.   
 1901.10.00 - Preparations for infant use, put up for retail sale kg 5% 
 1901.20.00 - Mixes and doughs for the preparation of bakers' wares of heading 19.05 kg 25% 
 
1901.90.10
1901.90.90 - Other
- - Of a kind used in food and beverage industries
- - Other 
kg
kg 
15%
25% 
19.02  Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous; whether  or not prepared.   
  - Uncooked pasta, not stuffed or otherwise prepared   
 1902.11.00 - - Containing eggs kg 25% 
 1902.19.00 - - Other kg 25% 
 1902.20.00 - Stuffed pasta, whether or not cooked or otherwise prepared kg 25% 
 1902.30.00 - Other pasta kg 25% 
 1902.40.00 - Couscous kg 25% 
19.03 1903.00.00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in  similar forms. kg 15% 
(As amended by Act No. 3 of 2006)

19.04  Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre- cooked, or otherwise prepared, not elsewhere specified or included.   
 1904.10.00 - Prepared foods obtained by the swelling or roasting of cereals or cereal products kg 25% 
 1904.20.00

1904.30.00 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
- Bulgar wheat kg

kg 25%

25% 
 1904.90.00 - Other kg 25% 
19.05  Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.   
 1905.10.00 - Crispbread kg 25% 
 1905.20.00 - Gingerbread and the like kg 25% 
 
1905.31.00
1905.32.00 - Sweet biscuits; waffles and wafers
-- Sweet biscuits
-- Waffles and wafers kg
kg
kg 25%
25%
25% 
 1905.40.00 - Rusks, toasted bread and similar toasted products kg 25% 
 1905.90.00 - Other kg 25% 
(As amended by Act No. 3 of 2001 and No. 1 of 2002)
 

CHAPTER 20

Preparations of vegetables, fruit, nuts or other parts of plants
Notes
1.    This Chapter does not cover
(a) Vegetables, fruits or nuts, prepared or preserved by the process specified in Chapter 7, 8 or 11;
(b) Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish, other aquatic invertebrates, or any combination thereof (Chapter 16); or
(c) Homogenised composite food preparations of heading  21.04.
2.    Heading 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).
3.    Heading 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 and 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared preserved by process other than those referred to in Note 1(a).
4.    Tomato juice, the dry weight content of which is 7% or more, is to be classified under heading 20.02.
5.    For the purposes of heading 20.07, the expression " obtained by cooking" means obtained by heat treatment at atmospheric pressure to increase the viscosity of a product through reduction of water content or other means.
Subheading Notes.
1.    For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.
2.    For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over all other subheadings of heading No. 20.07.
3.   For the purpose of subheading 2009.12. 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression "brix value" means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20C or corrected for 20C if the reading is made at a different temperature.

(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty
Rate 

Remarks
20.01  Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.   
 2001.10.00 - Cucumbers and gherkins kg 25% 
     
 2001.90.00 - Other kg 25% 
20.02  Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.   
 2002.10.00 - Tomatoes, whole or in pieces kg 25% 
 2002.90.00 - Other kg 25% 
20.03  Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.   
 2003.10.00
2003.90.00 - Mushrooms of the genus Agaricus
-Other kg
kg 25%
25% 
 2003.20.00 - Truffles kg 25% 
20.04  Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06.   
 2004.10.00 - Potatoes kg 25% 

 2004.90.00 - Other vegetables and mixtures of vegetables kg 25% 
20.05  Other vegetables, prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06.   
 2005.10.00 - Homogenised vegetables kg 5% 
 2005.20.00 - Potatoes kg 25% 
 2005.40.00 - Peas (Pisum sativum) kg 25% 
  - Beans (Vigna spp., Phaseolus spp.)   
 2005.51.00 - - Beans, shelled kg 25% 
 2005.59.00 - - Other kg 25% 
 2005.60.00 - Asparagus kg 25% 
 2005.70.00 - Olives kg 25% 
 2005.80.00 - Sweet Corn (Zea mays var. saccharata) kg 25% 
 2005.90.00 - Other vegetables and mixtures of vegetables kg 25% 
20.06 2006.00.00 Vegetable, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). kg 25% 
20.07  Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooked preparations, whether or not containing added sugar or other sweetening matter.   
 2007.10.00 - Homogenised preparations kg 5% 
  - Other   
 2007.91.00 - - Citrus fruit kg 25% 
 2007.99.00 - - Other kg 25% 
20.08  Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.   
  - Nuts, ground-nuts and other seeds, whether or not mixed together   
 2008.11.00 - - Ground-nuts kg 25% 
 2008.19.00 - - Other, including mixtures kg 25% 
 2008.20.00 - Pineapples kg 25% 
 2008.30.00 - Citrus fruit kg 25% 
 2008.40.00 - Pears kg 25% 
 2008.50.00 - Apricots kg 25% 
 2008.60.00 - Cherries kg 25% 
 2008.70.00 - Peaches, including nectarines kg 25% 
 2008.80.00 - Strawberries kg 25% 
  - Other, including mixtures other than those of subheading No. 2008.19   
 2008.91.00 - - Palm hearts kg 25% 
 2008.92.00 - - Mixtures kg 25% 
 2008.99.00 - - Other kg 25% 
20.09  Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter.   

  - Orange juice   
 2009.11.00
2009.12.00 - - Frozen
--Not frozen, of a Brix value not exceeding 20 litre
litre 25%
25% 
 2009.19.00 - - Other litre 25% 
 
2009.21.00
2009.29.00 - Grapefruit juice
--Of  a Brix value not exceeding 20
--Other 
litre
litre 
25%
25% 
 
2009.31.00
2009.39.00 - Juice of any other single citrus fruit
--Of a Brix value not exceeding 20
--Other 
litre 
25% 
 
2009.41.00
2009.49.00 - Pineapple juice
--Of a Brix value not exceeding 20
--Other 
litre
litre 
25%
25% 
 2009.50.00 - Tomato juice litre 25% 
 
2009.61.00
2009.69.00 - Grape juice (including grape must)
-Of a Brix value not exceeding 30
-Other 
litre
litre 
25%
25% 
 
2009.71.00
2009.79.00 - Apple juice
-Of a Brix value not exceeding 20
-Other 
litre
litre 
25%
25% 
 2009.80.00 - Juice of any other fruit or vegetable litre 25% 
 2009.90.00 - Mixtures of juices litre 25% 
(As amended by Act No. 9 of 1997, No.1 of 1998 and No. 1 of 2002)

 

CHAPTER 21

Miscellaneous edible preparations
Notes
1.    This Chapter does not cover
(a) Mixed vegetables of heading 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c) Flavoured tea (heading 09.02);
(d) Spices or other products of heading 09.04 to 09.10;
(e) Food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(f) Yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(g) Prepared enzymes of heading 35.07.
2.    Extracts of the substitutes referred to in Note 1(b) above are to be classified in heading 21.01.
3.    For the purposes of heading 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
21.01  Extracts, essences and concentrates of coffee, tea or maté and preparations  with a basis of these products or with a  basis of coffee, tea or maté; roasted  chicory and other roasted coffee  substitutes, and extracts, essences and  concentrates thereof.   
  - Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates  or with a basis of coffee   
 2101.11.00 - - Extracts, essences and concentrates kg 25% 
 2101.12.00 - - Preparations with a basis of extracts,  essences or concentrates or with a  basis of coffee kg 25% 
 2101.20.00 - Extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté kg 25% 
 2101.30.00 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof kg 25% 
21.02  Yeasts (active or inactive); other  single-cell micro-organisms, dead (but  not including vaccines of heading  No. 30.02); prepared baking powders.   
 2102.10.00 - Active yeasts kg 25% 
 2102.20.00 - Inactive yeats; other single-cell micro- organisms, dead kg 25% 
 2102.30.00 - Prepared baking powders kg 25% 
21.03  Sauces and preparations thereof; mixed condiments and mixed seasonings;  mustard flour and meal and prepared mustard.   

 2103.10.00 - Soya sauce kg 25% 
 2103.20.00 - Tomato ketchup and other tomato sauces kg 25% 
 2103.30.00 - Mustard flour and meal and prepared mustard kg 25% 
 2103.90.00 - Other kg 25% 
21.04  Soups and broths and preparations thereof; homogenised composite food preparations.   
  - Soups and broths and preparations  thereof   
 2104.10.10 - - - In bulk kg 25% 
 2104.10.20 - - - Not in bulk kg 25% 
 2104.20.00 - Homogenised composite food  preparations kg 5% 
21.05 2105.00.00 Ice cream and other edible ice, whether  or not containing cocoa. kg 25% 
21.06  Food preparations not elsewhere  specified or included.   
  - Protein concentrates and textured  protein substances   
 2106.10.10 - - - Specially prepared for infants kg 5% 
 2106.10.90 - - - Other kg 25% 
  - Other   
 2106.90.10 - - - Specially prepared for infants kg 5% 
 2106.90.20 - - - Saccharin tablets and other artificial sweetening preparations kg 5% 
 2106.90.30 - - - Compound preparations, non- alcoholic (known as "concentrated  extracts") for the manufacture of  beverages kg 5% 
 2106.90.90 - - - Other kg 25% 

(As amended by Act No. 9 of 1997)

 

CHAPTER 22

Beverages, spirits and vinegar
Notes
1.    This Chapter does not cover.
(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);
(b) Sea water (heading 25.01);
(c) Distilled or conductivity water or water of similar purity (heading 28.51);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);
(e) Medicaments of heading 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33).
2.    For the purposes of this Chapter and of Chapter 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20C.
3.    For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
Subheading Note
1.    For the purposes of subheading 22.04.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20C in closed containers, has an excess pressure of not less than 3 bars.

(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
22.01  Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or sweetening matter nor flavoured; ice and snow.   
 
2201.10.10
2201.10.19 - Mineral waters not aerateds:
- Packed mineral waters not aerated.
- Other Aerated
Dekalitre
Dekalitre 
*

  
* 25% or K650 per liter whichever is the greater   
22.02  Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09.   
 

2202.10.10
2202.10.20 - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
- Not aerated
- Aerated 

litre
litre 

*

 2202.90.00 - Other litre * 
22.03  Beer made from malt.   
 2203.00.10 - - - Opaque beer litre 25% 
 2203.00.90 - - - Other, including ale, lager and stout litre 25% or k800 per litre whichever is the greater 
22.04  Wine of fresh grapes, including fortified wines; grape must other than that of heading No. 20.09.   
 2204.10.00 - Sparkling wine litre 25% 
  - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol   
 2204.21.00 - - In containers holding 2 litres or less litre 25% 
 2204.29.00 - - Other litre 25% 
 2204.30.00 - Other grape must litre 25% 
22.05  Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.   
 2205.10.00 - In containers holding 2 litres or less litre 25% 
* 25% or 650 per litre whichever is the greater
 2205.90.00 - Other litre 25% 
22.06 2206.00.00 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. litre 25% 
22.07  Undenatured ethyl alcohol of an  alcoholic strength by volume of 80%  vol or higher; ethyl alcohol and other spirits, denatured, of any strength.   
 2207.10.00 - Undenatured ethyl alcohol of an  alcoholic strength by volume of 80% vol  or higher litre 5% 
  - Ethyl alcohol and other spirits,  denatured, of any strength   
 2207.20.10 - - - Methylated spirits (that is, spirits,  which have been rendered  unpotable in a manner approved  by the Commissioner-General) litre 5% 
 2207.20.90 - - - Other litre 25% 
22.08  Undenatured ethyl alcohol of an  alcoholic strength by volume of less than  80% vol; spirits, liqueurs and other  spirituous beverages.   
 2208.20.00 - Spirits obtained by distilling grape wine  or grape marc litre 25% 
 2208.30.00 - Whiskies litre 25% 
 2208.40.00 - Rum and tafia litre 25% 
 2208.50.00 - Gin and Geneva litre 25% 
 2208.60.00 - Vodka litre 25% 
 2208.70.00 - Liqueurs and cordials litre 25% 
 2208.90.00 - Other litre 25% 
22.09 2209.00.00 Vinegar and substitutes for vinegar obtained from acetic acid. litre 25% 
(As amended by Act No. 9 of 1997, Act No.1 of 1998, Act No.4 of 1999 and No. 4 of 2005)

CHAPTER 23

Residues and waste from the food industries; prepared animal fodder
Notes
1.    Heading  23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading Note
1.   For the purposes of subheading 2306.41.00, the expression "low erucic acid rape or colza seeds" means seeds as defined in subheading Note 1 to Chapter 12";
(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
23.01  Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unift for human consumption; greaves.   
 2301.10.00 - Flours, meals and pellets, of meat or meat offal; greaves kg free 
  - Flours, meals and pellets, of fish or crustaceans, molluscs or other aquatic invertebrates   
 2301.20.10 - - - Fish meal kg free 
 2301.20.90 - - - Other kg free 
23.02  Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals of leguminous plants.   
 2302.10.00 - Of maize (corn) kg 5% 
 2302.20.00 - Of rice kg 5% 
 2302.30.00 - Of wheat kg 5% 
 2302.40.00 - Of other cereals kg 5% 
 2302.50.00 - Of leguminous plants kg 5% 
23.03  Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.   
 2303.10.00 - Residues of starch manufacture and similar residues kg 5% 
 2303.20.00 - Beet pulp, bagasse and other waste of sugar manufacture kg 5% 
 2303.30.00 - Brewing or distilling dregs and waste kg 5% 
23.04 2304.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabeans oil. kg 5% 
23.05 2305.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil. kg 5% 
23.06  Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No. 23.04 or 23.05.   
 2306.10.00 - Of cotton seeds kg 5% 
 2306.20.00 - Of linseed kg 5% 
 2306.30.00 - Of sunflower seeds kg 5% 
 
2306.41.00
2306.49.00 - Rape or colza seeds
- Of low erucic acid rape or colza seeds
- Other 
kg
kg 
5%
5% 
 2306.50.00 - Of coconut or copra kg 5% 
 2306.60.00
 - Of palm nuts or kernels kg 5% 

 2306.70.00 - Of maize (corn) germ kg 5% 
 2306.60.00 - Of palm nuts or kernels kg 5% 
23.07 2307.00.00 Wine lees; argol. kg 5% 
23.08 2308.00.00 Vegetable materials and vegetable waste, vegetable residues and by- products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or include. 

 

kg 

 

5% 
 2308.10.00 - Acorns and horse-chestnuts kg 5% 
 2308.90.00 - Other kg 5% 
23.09  Preparations of a kind used in animal  feeding.   
 2309.10.00 - Dog or cat food, put up for retail sale kg 25% 
  - Other.   
 2309.90.10 - - - Dog or cat food, and other pet foods
       not put up for retail sale kg 25% 
 2309.90.90 - - - Other kg 25% 
(As amended by Act No. 3 of 2000)

CHAPTER 24

Tobacco and manufactured tobacco substitutes
Notes
1.    This Chapter does not cover medicinal cigarettes (Chapter 30).

 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
24.01  Unmanufactured tobacco; tobacco refuse.   
 2401.10.00 - Tobacco, not stemmed/stripped kg 15% 
 2401.20.00 - Tobacco, partly or wholly stemmed/stripped kg 15% 
 2401.30.00 - Tobacco refuse kg 15% 
24.02  Cigars, cheroots, cigarillos and cigarettes, of tobacco or tobacco substitutes.   
 2402.10.00 - Cigars, cheroots and cigarillos, containing tobacco kg 25% 
 2402.20.00 - Cigarettes containing tobacco kg 25% 
 2402.90.00 - Other kg 25% 
24.03  Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences   
 2403.10.00 - Smoking tobacco, whether or not containing tobacco substitutes in any proportion kg 25% 
  - Other   
 2403.91.00 - - "Homogenised" or "reconstituted" tobacco kg 25% 
 2403.99.00 - - Other kg 25% 

 

Section V
MINERAL PRODUCTS

CHAPTER 25

Salt, sulphur; earths and stone; plastering materials, lime and cement
Notes
1.    Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by floatation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.
      The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the products particularly suitable for specific use rather than for general use.
2.    This Chapter does not cover.
(a) Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading  28.02);
(b) Earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3 (heading  28.21);
(c) Medicaments and other products of Chapter 30;
(d) Perfumery, cosmetic or toilet preparations (Chapter 33);
(e) Setts, curbstones or flagstones (heading  68.01; mosaic cubes or the like (heading  68.02); roofing, facing or damp course slates (heading  68.03);
(f) Precious or semi-precious stones (heading 71.02 or 71.03);
(g) Cultured crystals (other than optical elements) weighing not less than 2.5g each, of sodium chloride or of magnesium oxide, of heading  38.24; optical elements of sodium chloride or of magnesium oxide (heading  90.01);
(h) Billiard chalks (heading  95.04); or
(ij) Writing or drawing chalks or tailors' chalks (heading  96.09).
3.    Any products classified in heading No. 25.17 and any other heading of this Chapter are to be classified in heading  25.17.
4.    Heading  25.30 applies, inter alia, to vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber, agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery.
(As amended by Act No. 1 of 2002)

 
Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
25.01  Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti- caking or free-flowing agents; sea water.   
 2501.00.10 ---In bulk quintal 5% 
 2501.00.90 ---Not in bulk kg 15% 
25.02 2502.00.00 Unroasted iron pyrites. kg 5% 
25.03 2503.00.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. kg free 
25.04  Natural graphite.   
 2504.10.00 - In powder or in flakes kg 5% 
 2504.90.00 - Other kg 5%  
25.05  Natural sands of all kinds, whether or not coloured, other than metal- bearing sands of Chapter 26.   

 2505.10.00 - Silica sands and quartz sands kg 5% 
 2505.90.00 - Other kg 5% 
25.06  Quartz (other than natural sands); quartzite, whether or not roughlyy trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.   
 2506.10.00 - Quartz kg 5% 
  - Quartzite   
 2506.21.00 - - Crude or roughly trimmed kg 5% 
 2506.29.00 - - Other kg 5% 
25.07 2507.00.00 Kaolin and other kaolinic clays, whether or not calcined. kg 5% 
25.08  Other clays (not including expanded clays of heading No. 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.   
 2508.10.00 - Bentonite kg free 
 2508.20.00 - Decolourising earths and fuller's earth kg 5% 
 2508.30.00 - Fire-clay kg 5% 
 2508.40.00 - Other clays kg 5% 
 2508.50.00 - Andalusite, kyanite and sillimanite kg 5% 
 2508.60.00 - Mullite kg 5% 
 2508.70.00 - Chamotte or dinas earths kg 5% 
25.09 2509.00.00 Chalk. kg 25% 
25.10  Natural calcium phosphates, natural aluminum calcium phosphates and phosphatic chalk.   
  - Unground   
 2510.10.10 - - - In bulk kg 5% 
 2510.10.20 - - - Not in bulk kg 5% 
  - Ground   
 2510.20.10 - - - In Bulk kg 5% 
 2510.20.20 - - - Not in bulk kg 5% 
25.11  Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No. 28.16.   
 2511.10.00 - Natural barium sulphate (barytes) kg 5% 
 2511.20.00 - Natural barium carbonate (witherite) kg 5% 
25.12 2512.00.00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. kg 5% 
25.13  Pumice stone; emergy; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated.   
  - Pumice stone   
 2513.11.00 - - Crude or in irregular pieces, including  crushed pumice ("bimskies") kg 5% 

 2513.19.00 - - Other kg 5% 
 2513.20.00 - Emery, natural corundum, natural garnet and other natural abrasives kg 5% 
25.14 2514.00.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. kg 5% 
25.15  Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.   
  - Marble and travertine   
 2515.11.00 - - Crude or roughly trimmed kg 15% 
 2515.12.00 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape kg 15% 
 2515.20.00 - Ecaussine and other calcareous mounmental or building stone; alabaster. kg 15% 
25.16  Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.   
  - Granite   
 2516.11.00 - - Crude or roughly trimmed kg 15% 
 2516.12.00 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape kg 15% 
  - Sandstone   
 2516.21.00 - - Crude or roughly trimmed kg 15% 
 2516.22.00 - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape kg 15% 
 2516.90.00 - Other monumental or building stone kg 15% 
25.17  Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling  or for railway or other ballast, shingle  and flint,whether or not heat-treated; macadam of slag, dross or similar  industrial waste, whether or not  incorporating the materials cited in  the first part of the heading; tarred macadam; granules, chippings and  powder, of stones of heading No. 25.15  or 25.16, whether or not heat-treated.   
 2517.10.00 - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast; shingle and flint, whether or not heat-treated. kg 5% 

 2517.20.00 - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading No. 2517.10 kg 5% 
 2517.30.00 - Tarred macadam kg 5% 
  - Granules, chippings and powder, of stones of heading No. 25.16, whether or not heat-treated   
 2517.41.00 - - Of marble kg 5% 
 2517.49.00 - - Other kg 5% 
25.18  Dolomite, whether or not calcined is sintered, including;  dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape;"dolomite ramming mix" agglomerated  dolomite (including tarred dolomite).   
 2518.10.00 - Dolomite not calcined or sintered kg 5% 
 2518.20.00 - Calcined dolomite or sintered kg 15% 
 2518.30.00 - Dolomite ramming mix kg 5% 
25.19  Natural magnesium carbonate (magnesite); fused magnesia; dead- burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering;  other magnesium oxide, whether or  not pure.   
 2519.10.00 - Natural magnesium carbonate (magnesite) kg 5% 
 2519.90.00 - Other kg 5% 
25.20  Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.   
 2520.10.00 - Gypsum; anhydrite quintal 25% 
     
 2520.20.00 - Plasters kg free 
     
25.21 2521.00.00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. kg 25% 
25.22  Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No. 28.25.   
 2522.10.00 - Quicklime tonne 25% 
 2522.20.00 - Slaked lime tonne 25% 
 2522.30.00 - Hydraulic lime tonne 5% 
25.23  Portland cement, aluminous cement ("ciment fondu"). slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.   
 2523.10.00 - Cement clinkers tonne 5% 
  - Portland cement   
 523.21.00 - - White cement, whether or not artifically coloured tonne 5% 
(As amended by Act No. 3 of 2006)

 2523.29.00 - - Other tonne 5% 
 2523.30.00 - Aluminous cement ("ciment fondu") tonne 5% 
 2523.90.00 - Other hydraulic cements tonne 5% 
25.24 2524.00.00 Asbestos. quintal 5% 
25.25  Mica, including splittings; mica waste.   
 2525.10.00 - Crude mica and mica rifted into sheets or splittings kg 5% 
 2525.20.00 - Mica powder kg 5% 
 2525.30.00 - Mica waste kg 5% 
25.26  Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc   
 2526.10.00 - Not crushed, not powdered kg 5% 
 2526.20.00 - Crushed or powdered kg 5% 
     
25.28  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.   
 2528.10.00 - Natural sodium borates and concentrates thereof (whether or not calcined) kg 5% 
 2528.90.00 - Other kg 5% 
25.29  Felspar; leucite; nepheline and nepheline syenite; fluorspar.   
 2529.10.00 - Felspar kg 5% 
  - Fluorspar   
 2529.21.00 - - Containing by weight 97% or less of calcium fluoride kg 5% 
 2529.22.00 - - Containing by weight more than 97% of calcium fluoride kg 5% 
 2529.30.00 - Leucite; nepheline and nepheline syenite kg 5% 
25.30  Mineral substances not elsewhere specified or included.   
 2530.10.00 - Vermiculite, perlite and chlorites, unexpanded kg 5% 
 2530.20.00 - Kieserite, epsomite (natural magnesium sulphates) kg 5% 
 2530.40.00 - Natural micaceous iron oxides kg 5% 
 2530.90.00 - Other kg 5% 
(As amended by Act No. 9 of 1997, No.1 of 1998 and No. 3 of 2000)

 

CHAPTER 26

Ores, slag and ash
Notes
1.    This Chapter does not cover
(a) Slag or similar industrial waste prepared as macadam (heading  25.17);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading  25.19);
(c)  Sludges from the storage tanks of petroleun oils, consisting mainly of such oils (heading 27.10).
(d) Basic slag of Chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading  68.06);
(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading  71.12); or
(g) Copper, nickel or cobalt matter produced by any process of smelting (Section XV).
2.    For the purposes of headings 26.01 to 26.17, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading  28.44 or of the metals of Section XIV or XV, even if they are intended for non-metallurgical purposes. Headings  26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3.    Heading  26.02 applies to: 

(a)   ash and residues of a kind used in industries either for the extraction of metals or as a basis for the manufacture of chemical compounds or metals excluding ash an residues from the incineration of municipal waste (heading 26.21);and

(b)   ash and residue containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.

Subheading Notes
1.   For the purposes of subheading 2620.21.00, "leaded gasoline sludges and leaded anti-knock  compound sludges" means sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide; and

2.   Ash an residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.00";
(As amended by Act No. 1 of 2002)

 

 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
26.01  Iron ores and concentrates, including roasted iron pyrites.   
  - Iron ores and concentrates, other than roasted iron pyrites   
 2601.11.00 - - Non-agglomerated tonne 5% 
 2601.12.00 - - Agglomerated tonne 5% 
 2601.20.00 - Roasted iron pyrites tonne 5% 
26.02 2602.00.00 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. tonne 5% 
26.03 2603.00.00 Copper ores and concentrates. tonne free 
26.04 2604.00.00 Nickel ores and concentrates. tonne 5% 
26.05 2605.00.00 Cobalt ores and concentrates. kg free 
26.06 2606.00.00 Aluminium ores and concentrates. tonne 5% 
26.07 2607.00.00 Lead ores and concentrates. tonne 5% 
26.08 
2608.00.00 Zine ores and concentrates. tonne 5% 
26.09 2609.00.00 Tin ores and concentrates. tonne 5% 
26.10 2610.00.00 Chromium ores and concentrates. tonne 5% 
26.11 2611.00.00 Tungsten ores and concentrates. kg 5% 
26.12  Uranium or thorium ores and concentrates.   
 2612.10.00 - Uranium ores and concentrates kg 5% 
 2612.20.00 - Thorium ores and concentrates kg 5% 
26.13  Molybdendum ores and concentrates.   
 2613.10.00 - Roasted kg 5% 
 2613.90.00 - Other kg 5% 
26.14 2614.00.00 Titanium ores and concentrates. kg 5% 
26.15  Niobium, tantalum. vanadium or zirconium ores and concentrates.   
 2615.10.00 - Zirconium ores and concentrates kg 5% 
 2615.90.00 - Other kg 5% 
26.16  Precious metal ores and concentrates.   

 2616.10.00 - Silver ores and concentrates kg 5% 
 2616.90.00 - Other kg 5% 
26.17  Other ores and concentrates.   
 2617.10.00 - Antimony ores and concentrates kg 5% 
 2617.90.00 - Other kg 5% 
26.18 2618.00.00 Granulated slag (slag sand) from the manufacture of iron or steel. tonne 5% 
26.19 2619.00.00 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. tonne 5% 
26.20  Ash and residues (other than from the manufacture of iron or steel), containing arsenic metals or their metal compounds.   
  - Containing mainly zinc   
 2620.11.00 - - Hard zinc spelter tonne 5% 
 2620.19.00 - - Other tonne 5% 
 2620.20.00

2620.29.00 - Containing mainly lead:-- Leaded gasoline sludges and leaded anti-knock compounds
sludges-- Other tonne
tonne
tonne 5%
5%
5% 
 2620.30.00 - Containing mainly copper tonne 5% 
 2620.40.00 - Containing mainly aluminium tonne 5% 
 2620.50.00
2620.60.00 - Containing mainly vanadium
-Containing arsenic, mercury, thallium  their mixtures of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds.- Other: tonne
tonne 5%
5% 
 2620.90.00
2620.91.00

2620.99.00 - Other
-- Containing antimony, beryllium, cadium, chromium or their mixtures
-- Other tonne
tonne

tonne 5%
5%

5% 
26.21 2621.00.00

2621.10.00

2621.90.00 Other slag and ash, including seaweed ash (kelp) ash and residues from the incineration of municipal waste
- Ash and residues from the incineration of municipal waste
-Other tonne

tonne
tonne 5%

5%
5% 
(As amended by Act No. 1 of 2002 and No. 1 of 2003)
 

CHAPTER 27

Mineral fuels, mineral oils and products of their distillation;
bituminous substances; mineral waxes
Notes
1.    This Chapter does not cover
(a) Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading  27.11;
(b) Medicaments of heading  30.03; or 30.04; or
(c) Mixed unsaturated hydrocarbons of heading  33.01, 33.02, 38.05
2.    Reference in heading 27.10 to "petroleum oils and oils obtained from bituminous minerals" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents.
However, the references do not include synthetic liquid polyolefins of which less than 60% by volume distils at 300C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39).

3.   for the purposes of heading 27.10 'waste oils" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water, these include:

       (a) such oils no longer fit for use as primary products (for example, used  lubricating  oils, used hydraulic oils and                             transformer oils);
       (b) sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration such oils and a high concentration of additives (for example, chemicals)  used in the manufacture of the primary products
       (c) such oils in the form of emulsions in water or mixtures with water, such as those resulting form oil spills, storage tank washings, or from the use of cutting oils for machining operations.

Subheading Notes
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 purpose of subheadings 2707.10.00, 2707.20.00, 2707.30.00, 2707.40.00 and 2707.60.00, the terms "benzol (benzene)", "tuluol (toluene)", "(xylenes)", "naphthalene" and "phenols" apply to products which contain more than 50% by weight of benzene, toluene, xylenes, naphthalene or phenols, respectively.
4.  For the purposes of subheading 2710.11, "light oils and preparations are those of which 90% or more by volume (including losses) distil at 210oc (ASTMD 86 method).
(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
27.01  Coal; briquettes, ovoids and similar solid fuels manufactured from coal.   
  - Coal, whether or not pulverised, but not agglomerated   
 2701.11.00 - - Anthracite tonne 15% 
 2701.12.00 - - Bituminous coal tonne 15% 
 2701.19.00 - - Other coal tonne 15% 
 2701.20.00 - Briquettes, ovoids and similar solid fuels manufactured from coal tonne 15% 
27.02  Lignite, whether or not agglomerated, excluding jet.   
 2702.10.00 - Lignite, whether or not pulverised, but not agglomerated tonne 15% 
 2702.20.00 - Agglomerated lignite tonne 15% 
27.03 2703.00.00 Peat (including peat litter), whether or not agglomerated. tonne 15% 
27.04 2704.00.00 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. tonne 15% 
27.05 2705.00.00 Coal gas, water gas, producer gas and similar gases, other than petroleum gasses and other gaseous hydrocarbons. tonne 15% 
27.06 2706.00.00 Tar distilled from coal, from lignite or, from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. tonne 15% 

27.07  Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents.   
 2707.10.00 - Benzol (benzene) dekalitre 15% 
 2707.20.00 - Toluole (toluene) litre 15% 
 2707.30.00 - Xylole (xylenes) litre 15% 
 2707.40.00 - Naphthalene litre 15% 
 2707.50.00 - Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250ºC by the ASTMD 86 method litre 15% 
 2707.60.00 - Phenols litre 15% 
  - Other   
 2707.91.00 - - Creosote oils litre 15% 
 2707.99.00 - - Other litre 15% 
27.08  Pitch and pitch coke, obtained from coal tar or from other mineral tars.   
 2708.10.00 - Pitch kg 15% 
 2708.20.00 - Pitch coke kg 15% 
27.09 2709.00.00 Petroleum oils and oils obtained from bituminous minerals, crude. dekalitre 5% 
27.10  Petroleum oils and oils obtained from bituminous mineral, other than crude; preparations not else where specified or included, containing by weight  70% or more or petroleum oils or of oils obtained form bituminous minerals, these oils being the basic constituents of the preparations ;  waste oils.
- Petroleum oils and oils obtained from bituminous mineral (other than crude) and preparations not else where specified or included, containing by weight 70% or more of petroleum oils or oils obtained from bituminous  minerals, these oils being the basic constituents of the preparations, other than waste oils:
- - Light oils and preparations:   
 2710.11.10 --- Motor spirit   
 2710.11.20
2710.11.30 - - - - Aviation spirit for piston engines
- - - Jet (aviation turbine) fuel dk/litre 5% 
 2710.11.40 --- White spirit dk/litre 25% 
 2710.11.50 --- Kerosene including kerosene type jet fuel dk/litre 5% 
 2710.11.90 - - - - Other   
  - - - - Other dk/litre 5% 
 2710.19.10 - - - Gas oils dk/litre 25% 
 2710.19.20 - - - Fuel oils dk/litre 5% 
 2710.19.30 - - - Other medium oils and preparations dk/litre 25% 
 2710.19.40 - - - - Lubricating grease dk/litre 25% 
 2710.19.50 - - - - Cutting oil, grease cutting oils, cleaning oil, etc. dk/litre 25% 
 2710.19.60 - - - - Transformer, circuit-breaking and insulating oil   
 2710.19.70 --- Base oils suitable only for further processing--- Other- Waste oils: dk/litre free 
 2710.19.90 ---Other dk/litre 25% 
 2710.91.00 -- Containing polychlorinated  biphenyls(PCBs),  polychlorinated terphenyls  (PCTs) or polybrominated biphenyls (PBBs) dk/litre 25% 
 2710.99.00 ---Other dk/litre 5% 
     
27.11  Petroleum gases and other gaseous hydrocarbons.   

  - Liquefied   
 2711.11.00 - - Natural gas kg 15% 
 2711.12.00 - - Propane kg 15% 
 2711.13.00 - - Butanes kg 15% 
 2711.14.00 - - Ethylene, propylene, butylene and butadine kg 15% 
 2711.19.00 - Other kg 15% 
  - In gaseous state   
 2711.21.00 - - Natural gas kg 15% 
 2711.29.00 - - Other kg 15% 
27.12  Petroleum jelly; paraffin wax, micro- cystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or other processes, whether or not coloured.   
  - Petroleum jelly   
 2712.10.10 - - - In bulk kg 15% 
 2712.10.20 - - - Not in bulk kg 25% 
 2712.20.00 - Paraffin wax containing by weight less than 0.75% of oil kg 5% 
  - Other residues of petroleum oils or oils obtained from bituminous minerals   
 2712.90.10 - - Semi refined wax DK/litre 5% 
 2712.90.20 - - Other DK/litre 15% 
27.13  Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.   
  - Petroleum coke   
 2713.11.00 - - Not calcined kg 15% 
 2713.12.00 - - Calcined kg 15% 
 2713.20.00 - Petroleum bitumen kg 15% 
 2713.90.00 - Other residues of petroleum oils or of oils obtained from bituminous minerals kg 15% 
27.14  Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.   
 2714.10.00 - Bituminous or oil shale and tar sands quintal 15% 
 2714.90.00 - Other quintal 15% 
27.15 2715.00.00 Butiminous 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). kg 15% 
27.16 2716.00.00 Electrical energy (optional heading). 100 kwh 15% 
(As amended by Act No. 9 of 1997, Act No.1 of 1998 and Act No.4 of 1999, Act No. 1 of 2002, No. 3 of 2004 and No. 3 of 2006)

Section VI
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
Notes
1.  (a) Goods (other than radioactive ores) answering to a description in heading  28.44 or 28.45 are to be classified in those headings and in no other heading of the Nomenclature.
(b) Subject to paragraph (a) above, goods answering to a description in heading  28.43 or 28.46 are to be classified in those headings and in no other heading of the Section.
2.    Subject to Note 1 above, goods classifiable in heading  30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put in measured doses or for retail sale are to be classified in those headings and in no other heading of the Nomenclature.
3.    Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are
(a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) Presented together; and
(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
(As amended by Act No. 1 of 2002)
 

CHAPTER 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of radioactive elements or of isotopes
Notes
1.    Except where the context otherwise requires, the headings of this Chapter apply only to
(a) Separate chemical elements and separate chemically defined compounds, whether or not containing impurities;
(b) The products mentioned in (a) above dissolved in water;
(c) The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
(d) The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;
(e) The products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the conditions do not render the product particularly suitable for specific use rather than for general use.
2.    In addition to dithionites and sulphoxylates, stabilised with organic substances (heading  28.31), carbonates and peroxocarbonates of inorganic bases (heading  28.36), cyanides, cyanide Oxides and complex cyanides of inorganic bases (heading 28.37) fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.38), organic products included in headings  28.43 to 28.46 and carbides (heading  28.49), only the following compounds of carbon are to be classified in this Chapter
(a) Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading  28.11);
(b) Halide oxides of carbon (heading  28.12);
(c) Carbon disulphide (heading  28.13);
(d) Thiocarbonates; selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading  28.42);
(e) Hydrogen peroxide, solidified with urea (heading  28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading  28.51) other than calcium cyanamide, whether or not pure (Chapter 31).
3.    Subject to the provisions of Note 1 to Section VI, this Chapter does not cover
(a) Sodium chloride 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. 32.06, glass frit and other glass in form of powder, granules or flakes of heading 32.07;
(e) Artificial graphite (heading  38.01; products put up as charges for fire extinguishers or put up in fire-extinguishing grenades of heading  38.13; ink removers put up in packings for retail sale, of heading  38.24; cultured crystals (other than optical elements) weighing not less than 2.5g each, of the halides of the alkali or alkaline-earth metals of heading  38.24;
(f) Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (heading 71.02 to 71.05), or precious metals or precious metal alloys or Chapter 71;
(g) The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section XV; or
(h) Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading  90.01).
4.    Chemically defined complex acids consisting of a non-metal acid of sub-Chapter II and a metal acid of sub-Chapter IV are to be classified in heading  28.11.
5.    Heading  28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading  28.42.
6.    Heading  28.44 applies only to
(a) Technetium (atomic No. 43), promethium (atomic No.61), polonium (atomic No. 84) and all elements with an atomic number greater than 84;
(b) Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Section XIV and XV), whether or not mixed together;
(c) Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together;
(d) Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds thereof and having a specific radioactivity exceeding 74 Bq/g(0.002..ci/gl);
(e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors;
(f) Radioactive residues whether or not usable.
   The term "isotopes" for the purposes of this Note and of the wording of headings . 28.44 and 28.45, refers to
- Individual nuclides, excluding, however, those existing in nature in the monoisotopic state;
- Mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified.
7.    Heading  28.48 includes copper phosphate (phosphor copper) containing more than 15% by weight of phosphorus.
8.    Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods. When cut in the form of discs, wafers or similar forms, they fall in heading  38.18.
(As amended by Act No. 1 of 2002)

Heading

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  I.-CHEMICAL ELEMENTS   
28.01  Fluorine, chlorine, bromine and iodine.   
  - Chorine   
 2801.10.10 - - - Liquid in bulk kg free 
 2801.1090 - - - Other kg 15% 
  - Iodine   
 2801.20.10 - - - In bulk kg free 
 2801.20.20 - - - Not in bulk kg 15% 
  - Fluorine; bromine   
 2801.30.10 - - - In bulk kg free 
 2801.30.20 - - - Not in bulk kg 15% 

28.02  Sulphur, sublimed or precipitated; colloidal sulphur.   
 2802.00.10 - - - In bulk kg free 
 2802.00.20 - - - Not in bulk kg 15% 
28.03  Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).   
 2803.00.10 - - - In bulk kg free 
 2803.00.20 - - - Not in bulk kg 15% 
28.04  Hydrogen, rare gases and other non- metals.   
 2804.10.00 - Hydrogen kg free 
  - Rare gases   
 2804.21.00 - - Argon kg free 
 2804.29.00 - - Other kg free 
 2804.30.00 - Nitrogen kg free 
 2804.40.00 - Oxygen kg free 
 2804.50.00 - Baron, tellurium kg free 
  - Silicon   
 2804.61.00 - - Containing by weight not less than 99.99% of silicon kg free 
 2804.69.00 - - Other kg free 
  - Phosphorus   
 2804.70.10 - - - In bulk kg free 
 2804.70.20 - - - Not in bulk kg 15% 
 2804.80.00 - Arsenic kg free 
 2804.90.00 - Selenium kg free 
28.05  Alkali or alkaline-earth metals; rare- earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.   
  - Alkali metals   
 2805.11.00 - - Sodium kg free 
 2805.12.00 - - Calcium kg free 
     
 2805.19.00 - - Other kg free 
 2805.30.00 - Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed kg free 
  - Mercury   
 2805.40.10 - - - In bulk kg free 
 2805.40.20 - - - Not in bulk kg 15% 
  II.-INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS   
28.06  Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.   
  - Hydrogen chloride (hydrochloric)   
 2806.10.10 - - - In bulk kg free 
 2806.10.20 - - - Not in bulk kg 15% 
  - Chlorosulphuric acid   
 2806.20.10 - - - In bulk kg free 

 2806.20.20 - - - Not in bulk kg 15% 
28.07  Sulphuric acid; oleum.   
 2807.00.10 - - - In bulk kg free 
 2807.00.20 - - - Not in bulk kg 15% 
28.08  Nitric acid; sulphonitric acids.   
 2808.00.10 - - - In bulk kg free 
 2808.00.20 - - - Not in bulk kg 15% 
28.09  Diphosphorus pentaoxide; phosphoric acid and polyphosphoric aci,d polyphosphoric acids, whether or not chemically defined.   
  - Diphosphorus pentaoxide   
 2809.10.10 - - - In bulk kg free 
 2809.10.20 - - - Not in bulk kg 15% 
  - Phosphoric acid and polyphosphoric acids   
 2809.20.10 - - - In bulk kg free 
 2809.20.20 - - - Not in bulk kg 15% 
28.10  Oxides of boron; boric acids.   
  - - - Oxides of boron   
 2810.00.12 - - - - In bulk kg free 
 2810.00.12 - - - - Not in bulk kg 15% 
  - - - Boric acid   
 2810.00.21 - - - - In bulk kg free 
 2810.00.22 - - - - Not in bulk kg 15% 
28.11  Other inorganic acids and other inorganic oxygen compounds of non-metals.   
  - Other inorganic acids   
  - - Hydrogen fluoride (hydrofluoric acid)   
 2811.11.10 - - - In bulk kg free 
 2811.11.20 - - - Not in bulk kg 15% 
  - - Other   
 2811.19.10 - - - In bulk kg free 
 2811.19.20 - - - Not in bulk kg 15% 
  - Other inorganic oxygen compounds of  non-metals   
  - - Carbon dioxide   
 2811.21.10 - - - Contained in "Sparlet bulbs" kg 15% 
 2811.21.90 - - - Other kg free 
 2811.22.00 - - Silicon dioxide kg free 
 2811.23.00 - - Sulphur dioxide kg 15% 
 2811.29.00 - - Other kg 5% 
  III.-HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS   
28.12  Halides and halide oxides of non-metals.   
  - Chlorides and chloride oxides   
 2812.10.10 - - - In bulk kg free 
 2812.10.20 - - - Not in bulk kg 15% 
  - Other   
 2812.90.10 - - - In bulk kg free 

 2812.90.20 - - - Not in bulk kg 15% 
28.13  Sulphides of non-metals; commercial phosphorus trisulphide.   
  - Carbon disulphide   
 2813.10.10 - - - In bulk kg free 
 2813.10.20 - - - Not in bulk kg 15% 
  - Other   
 2813.90.10 - - - In bulk kg free 
 2813.90.20 - - - Not in bulk kg 15% 
  IV.-INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS   
28.14  Ammonia, anhydrous or in aqueous solution.   
  - Anhydrous ammonia   
 2814.10.10 - - - In bulk kg free 
 2814.10.20 - - - Not in bulk kg 15% 
  - Ammonia in aqueous solution   
 2814.20.10 - - - In bulk kg free 
 2814.20.20 - - - Not in bulk kg 15% 
28.15  Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.   
  - Sodium hydroxide (caustic soda)   
  - - Solid   
 2815.11.10 - - - In bulk kg free 
 2815.11.20 - - - Not in bulk kg 15% 
  - - In aqueous solution (soda lye or liquid soda)   
 2815.12.10 - - - In bulk kg free 
 2815.12.20 - - - Not in bulk kg 15% 
  - Potassium hydroxide (caustic potash)   
 2815.20.10 - - - In bulk kg free 
 2815.20.20 - - - Not in bulk kg 15% 
 2815.30.00 - Peroxides of sodium or potassium kg free 
28.16  Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.   
  - Hydroxide and peroxide of magnesium   
 2816.10.10 - - - In bulk kg free 
 2816.10.20 - - - Not in bulk kg 15% 
  - Oxide, hydroxide and peroxide of strontium or barium   
 2816.40.10 - - - In bulk kg free 
 2816.40.20 - - - Not in bulk kg 15% 
  - Oxide, hydroxide and peroxide of barium   
28.17  Zinc oxide; zinc peroxide.   
 2817.00.10 - - - In bulk kg free 

 2817.00.20 - - - Not in bulk kg 15% 
28.18  Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.   
  - Artificial corundum, whether or not chemically defined   
 2818.10.10 - - - In bulk kg free 
 2818.10.20 - - - Not in bulk kg 15% 
  - Aluminium oxides; other than artificial Corundum   
 2818.20.10 - - - In bulk kg free 
 2818.20.20 - - - Not in bulk kg 15% 
  - Aluminium hydroxide   
 2818.30.10 - - - In bulk kg free 
 2818.30.20 - - - Not in bulk kg 15% 
28.19  Chromium oxides and hydroxides.   
  - Chromium trioxide   
 2819.10.10 - - - In bulk kg free 
 2819.10.20 - - - Not in bulk kg 15% 
  - Other   
 2819.90.10 - - - In bulk kg free 
 2819.90.20 - - - Not in bulk kg 15% 
28.20  Manganese oxides.   
  - Manganese dioxide   
 2820.10.10 - - - In bulk kg free 
 2820.10.20 - - - Not in bulk kg 15% 
  - Other   
 2820.90.10 - - - In bulk kg free 
 2820.90.20 - - - Not in bulk kg 15% 
28.21  Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.   
  - Iron oxides and hydroxides   
 2821.10.10 - - - In bulk kg free 
 2821.10.20 - - - Not bulk kg 15% 
  - Earth colours   
 2821.20.10 - - - In bulk kg free 
 2821.20.20 - - - Not in bulk kg 15% 
28.22  Cobalt oxides and hydroxides; commercial cobalt oxides.   
 2822.00.10 - - - In bulk kg free 
 2822.00.20 - - - Not in bulk kg 15% 
28.23  Titanium oxides.   
  - - - Titanium dioxide   
 2823.00.11 - - - - In bulk kg free 
 2823.00.12 - - - - Not in bulk kg 15% 
  - - - Other   
 2823.00.91 - - - - In bulk kg free 
 2823.00.92 - - - - Not in bulk kg 15% 
28.24  Lead oxides; red lead and orange lead.   
  - Lead monoxide (litharge, massicot)   
 2824.10.10 - In bulk kg free 

 2824.10.20 - - - Not in bulk kg 15% 
  - Red lead and orange lead   
 2824.20.10 - - - In bulk kg free 
 2824.20.20 - - - Not in bulk kg 15% 
  - Other   
 2824.90.10 - - - In bulk kg free 
 2824.90.20 - - - Not in bulk kg 15% 
28.25  Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.   
  - Hydrazine and hydroxylamine and their inorganic salts   
 2825.10.10 - - - In bulk kg free 
 2825.10.20 - - - Not in bulk kg 15% 
  - Lithium oxide and hydroxide   
 2825.20.10 - - - In bulk kg free 
 2825.20.20 - - - Not in bulk kg 15% 
  - Vanadium oxides and hydroxides   
 2825.30.10 - - - In bulk kg free 
 2825.30.20 - - - Not in bulk kg 15% 
  - Nickel oxides and hydroxides   
 2825.40.10 - - - In bulk kg 15% 
 2825.40.20 - - - Not in bulk kg 15% 
  - Copper oxides and hydroxides   
 2825.50.10 - - - In bulk kg free 
 2825.50.20 - - - Not in bulk kg 15% 
  - Germanium oxides and zirconium dioxide   
 2825.60.10 - - - In bulk kg free 
 2825.60.20 - - - Not in bulk kg 15% 
  - Molybdenum oxides and hydroxides   
 2825.70.10 - - - In bulk kg free 
 2825.70.20 - - - Not in bulk kg 15% 
  - Antimony oxides   
 2825.80.10 - - - In bulk kg free 
 2825.80.20 - - - Not in bulk kg 15% 
  - Other   
 2825.90.10 - - - In bulk kg free 
 2825.90.20 - - - Not in bulk kg 15% 
  V.-SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS   
28.26  Fluorides; fluorosilicates, fluoroaluminates and other complex flourine salts.   
  - Fluorides   
  - - Of ammonium or of sodium   
 2826.11.10 - - - In bulk kg free 
 2826.11.20 - - - Not in bulk kg 15% 
  - - Of aluminium   

 2826.12.10 - - - In bulk kg free 
 2826.12.20 - - - Not in bulk kg 15% 
  - - Other   
 2826.19.10 - - - In bulk kg free 
 2826.19.20 - - - Not in bulk kg 15% 
  - Fluorosilicates of sodium or of potassium   
 2826.20.10 - - - In bulk kg free 
 2826.20.20 - - - Not in bulk kg 15% 
  - Sodium hexafluoroaluminate (synthetic cryolite)   
 2826.30.10 - - - In bulk kg free 
 2826.30.20 - - - Not in bulk kg 15% 
  - Other   
 2826.90.10 - - - In bulk kg free 
 2826.90.20 - - - Not in bulk kg 15% 
28.27  Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.   
  - Ammonium chloride   
 2827.10.10 - - - In bulk kg free 
 2827.10.20 - - - Not in bulk kg 15% 
  - Calcium chloride   
 2827.20.10 - - - In bulk kg free 
 2827.20.20 - - - Not in bulk kg 15% 
  - Other chlorides   
  - - Of magnesium   
 2827.31.10 - - - In bulk kg free 
 2827.31.20 - - - Not in bulk kg 15% 
  - - Of aluminium   
 2827.32.10 - - - In bulk kg free 
 2827.32.20 - - - Not in bulk kg 15% 
  - - Of iron   
 2827.33.10 - - - In bulk kg free 
 2827.33.20 - - - Not in bulk kg 15% 
  - - Of cobalt   
 2827.34.10 - - - Not in bulk kg free 
 2827.34.20 - - - Not in bulk kg 15% 
  - - Of nickel   
 2827.35.10 - - - In bulk kg free 
 2827.35.20 - - - Not in bulk kg 15% 
  - - Of zinc   
 2827.36.10 - - - In bulk kg free 
 2827.36.20 - - - Not in bulk kg 15% 
  - - Of barium   
 2827.39.10 - - - In bulk kg free 
 2827.39.20 - - - Not in bulk kg 15% 
  - Chloride oxides and chloride hydroxides   

  - - Of copper   
 2827.41.10 - - - In bulk kg free 
 2827.41.20 - - - Not in bulk kg 15% 
  - - Other   
 2827.49.10 - - - In bulk kg free 
 2827.49.20 - - - Not in bulk kg 15% 
  - Bromides and bromide oxides   
  - - Bromides of sodium or of potassium   
 2827.51.10 - - - In bulk kg free 
 2827.51.20 - - - Not in bulk kg 15% 
  - - Other   
 2827.59.10 - - - In bulk kg free 
 2827.59.20 - - - Not in bulk kg 15% 
  - Iodines and iodine oxides   
 2827.60.10 - - - In bulk kg free 
 2827.60.20 - - - Not in bulk kg 15% 
28.28  Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.   
  - Commercial calcium hypochlorite and other calcium hypochlorites   
 2828.10.10 - - - In bulk kg free 
 2828.10.20 - - - Not in bulk kg 15% 
  - Other   
 2828.90.10 - - - In bulk kg free 
 2828.90.20 - - - Not in bulk kg 15% 
28.29  Chlorates and perchlorates; bromates and perbromates; iodates and periodates.   
  - Chlorates   
  - - Of sodium   
 2829.11.10 - - - In bulk kg free 
 2829.11.20 - - - Not in bulk kg 15% 
  - - Other chlorates   
 2829.19.10 - - - In bulk kg free 
 2829.19.20 - - - Not in bulk kg 15% 
 2829.90.10 - Other   
 2829.90.10 - - - In bulk kg free 
 2829.90.20 - - - Not in bulk kg 15% 
28.30  Sulphides; polysulphides whether or not chemically defined   
  - Sodium sulphides   
 2830.10.10 - - - In bulk kg free 
 2830.10.20 - - - Not in bulk kg 15% 
  - Zinc sulphide   
 2830.20.10 - - - In bulk kg free 
 2830.20.20 - - - Not in bulk kg 15% 
  - Cadmium sulphide   
 2830.30.10 - - - In bulk kg free 
 2830.30.20 - - - Not in bulk kg 15% 
  - Other   
 2830.90.10 - - - In bulk kg free 
 2830.90.20 - - - Not in bulk kg 15% 

28.31  Dithionites and sulphoxylates.   
  - Of sodium   
 2831.10.10 - - - In bulk kg free 
 2831.10.20 - - - Not in bulk kg 15% 
  - Other   
 2831.90.10 - - - In bulk kg free 
 2831.90.20 - - - Not in bulk kg 15% 
28.32  Sulphites; thiosulphates.   
  - Sodium sulphites   
 2832.10.10 - - - In bulk kg free 
 2832.10.20 - - - Not in bulk kg 15% 
  - Other sulphites   
 2832.20.10 - - - In bulk kg free 
 2832.20.20 - - - Not in bulk kg 15% 
  - Thiosulphates   
 2832.30.10 - - - In bulk kg free 
 2832.30.20 - - - Not in bulk kg 15% 
28.33  Sulphates; alums; perosulphates (persulphates).   
  Sodium sulphates   
  - Disodium sulphates   
 2833.11.10 - - - In bulk kg free 
 2833.11.20 - - - Not in bulk kg 15% 
  - - Other   
 2833.19.10 - - - In bulk kg free 
 2833.19.20 - - - Not in bulk kg 15% 
  - Other sulphates   
  - - Of magnesium   
 2833.21.10 - - - In bulk kg free 
 2833.21.20 - - - Not in bulk kg 15% 
  - - Of aluminium   
 2833.22.10 - - - In bulk kg free 
 2833.22.20 - - - Not in bulk kg 15% 
  - - Of chromium   
 2833.23.10 - - - In bulk kg free 
 2833.23.20 - - - Not in bulk kg 15% 
  - - Of nickel   
 2833.24.10 - - - In bulk kg free 
 2833.24.20 - - - Not in bulk kg 15% 
  - - Of copper   
 2833.25.10 - - - In bulk kg free 
 2833.25.20 - - - Not in bulk kg 15% 
  - - Of zinc   
 2833.26.10 - - - In bulk kg free 
 2833.26.20 - - - Not in bulk kg 15% 
  - - Of barium   
 2833.27.10 - - - In bulk kg free 
 2833.27.20 - - - Not in bulk kg 15% 
  - - Other   
 2833.29.10 - - - In bulk kg free 

 2833.29.20 - - - Not in bulk kg 15% 
  - - Alums   
 2833.30.10 - - - In bulk kg free 
 2833.30.20 - - - Not in bulk kg 15% 
  - Peroxosulphates (persulphates)   
 2833.40.10 - - - In bulk kg free 
 2833.40.20 - - - Not in bulk kg 15% 
28.34  Nitrites; nitrates   
  - Nitrites   
 2834.10.10 - - - In bulk kg free 
 2834.10.90 - - - Not in bulk kg 15% 
  - Nitrates   
  - - Of potassium   
 2834.21.10 - - - In bulk kg free 
 2834.21.20 - - - Not in bulk kg 15% 
  - - Of bismuth   
 2834.29.10 - - - In bulk kg free 
 2834.29.20 - - - Not in bulk kg 15% 
28.35  Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and polyphosphates.   
  - Phosphinates (hypophosphites), phosphonates (phosphites)   
 2835.10.10 - - - In bulk kg free 
 2835.10.20 - - - Not in bulk kg 15% 
  - Phosphates   
  - - Of mono- or disodium   
 2835.22.10 - - - In bulk kg free 
 2835.22.20 - - - Not in bulk kg 15% 
  - - Of trisodium   
 2835.23.10 - - - In bulk kg free 
 2835.23.20 - - - Not in bulk kg 15% 
  - - Of potassium   
 2835.24.10 - - - In bulk kg free 
 2835.24.20 - - - Not in bulk kg 15% 
 2835.25.00 - - Calcium hydrogenorthophosphate ("dicalcium phosphate") kg free 
 2835.26.00 - - Other phosphates of calcium kg free 
 2835.29.00 - - Other kg free 
  - Polyphosphates   
 2835.31.00 - - Sodium triphosphate (sodium tripolyphosphate) kg free 
 2835.39.00 - - Other kg free 
28.36  Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbonate.   
 2836.10.00 - Commercial ammonium carbonate and other ammonium carbonates kg free 
  - Disodium carbonate   

 2836.20.10 - - - Foshe ash-used in industry kg free 
  - - - Crystals (washing soda)   
 2836.20.21 - - - - In bulk kg free 
 2836.20.22 - - - - Not in bulk kg 15% 
 2836.30.00 - Sodium hydrogencarbonate (sodium bicarbonate) kg free 
  - Postassium carbonates   
 2836.40.10 - - - In bulk kg free 
 2836.40.20 - - - Not in bulk kg 15% 
  - - Calcium carbonate   
 2836.50.10 - - - In bulk kg free 
 2836.50.20 - - - Not in bulk kg 15% 
  - - Barium carbonate   
 2836.60.10 - - - In bulk kg free 
 2836.60.20 - - - Not in bulk kg 15% 
  - - Lead carbonate   
 2836.70.10 - - - In bulk kg free 
 2836.70.20 - - - Not in bulk kg 15% 
  - Other   
  - - Lithium carbonates   
 2836.91.10 - - - In bulk kg free 
 2836.91.20 - - - Not in bulk kg 15% 
  - - Strontium carbonate   
 2836.92.10 - - - In bulk kg free 
 2836.92.20 - - - Not in bulk kg 15% 
  - - Other   
 2836.99.10 - - - In bulk kg free 
 2836.99.20 - - - Not in bulk kg 15% 
28.37  Cyanides, cyanide oxides and complex cyanides.   
  - Cyanides and cyanide oxides   
  - - Of sodium   
 2837.11.10 - - - In bulk kg free 
 2837.11.20 - - - Not in bulk kg 15% 
  - - Other   
 2837.19.10 - - - In bulk kg free 
 2837.19.20 - - - Not in bulk kg 15% 
  - Complex cyanides   
 2837.20.10 - - - In bulk kg free 
 2837.20.20 - - - Not in bulk kg 15% 
28.38 2838.00.00 Fulminases, cyanates and thiocyanates. kg free 
28.39  Silicates; commercial alkali metal silicates.   
  - Of sodium   
  - - Of sodium metasilicates   
 2839.11.10 - - - In bulk kg free 
 2839.11.20 - - - Not in bulk kg 15% 
  - - Other   
 2839.19.10 - - - In bulk kg free 
 2839.19.20 - - - Not in bulk kg 15% 

  - - Of potassium   
 2839.20.10 - - - In bulk kg free 
 2839.20.20 - - - Not in bulk kg 15% 
  - Other   
 2839.90.10 - - - In bulk kg free 
 2839.90.20 - - - Not in bulk kg 15% 
28.40  Borates; peroxoborates (perborates).   
  - Disodium tetraborate (refined borax)   
  - - Anhydrous   
 2840.11.10 - - - In bulk kg free 
 2840.11.20 - - - Not in bulk kg 15% 
  - - Other   
 2840.19.10 - - - In bulk kg free 
 2840.19.20 - - - Not in bulk kg 15% 
  - Other borates   
 2840.20.10 - - - In bulk kg free 
 2840.20.20 - - - Not in bulk kg 15% 
 2840.30.00 - Peroxoborates (perborates) kg free 
28.41  Salts of oxometallic or peroxometallic acids.   
  - Aluminates   
 2841.10.10 - - - In bulk kg free 
 2841.10.20 - - - Not in bulk kg% 15% 
  - Chromates of zinc or of lead   
 2841.20.10 - - - In bulk kg free 
 2841.20.20 - - - Not in bulk kg 15% 
  - Sodium dichromate   
 2841.30.10 - - - In bulk kg free 
 2841.30.20 - - - Not in bulk kg 15% 
  - Potassium dichromate   
  - Other chromates and dichromates peroxochromates   
 2841.50.10 - - - In bulk kg free 
 2841.50.20 - - - Not in bulk kg 15% 
  - Manganites, manganates and permanganates   
 2841.61.00 - - Potassium permanganate kg free 
 2841.69.00 - - Other kg 15% 
  - Molybdates   
 2841.70.10 - - - In bulk kg free 
 2841.70.20 - - - Not in bulk kg 15% 
  - Tungstates (wolframates)   
 2841.80.10 - - - In bulk kg free 
 2841.80.20 - - - Not in bulk kg 15% 
  - Other   
 2841.90.10 - - - In bulk kg free 
 2841.90.20 - - - Not in bulk kg 15% 

28.42  Other salts of inorganic acids or peroxoacids, including aluminosilicates whether or not chemically defined, excluding azides.   
 2842.10.00 - Double or complex silicates including aluminosilicates whether or not chemically defined   
 2842.10.10 - - - In bulk kg free 
 2842.10.20 - - - Not in bulk kg 15% 
  - Other   
 2842.90.10 - - - In bulk kg free 
 2842.90.20 - - - Not in bulk kg 15% 
  VI.-MISCELLANEOUS   
28.43  Colloidal precious metals; inorganic or organic compounds of precious metals; whether or not chemically defined; amalgams of precious metals.   
 2843.10.10 - Colloidal precious metals   
 2843.10.20 - - - In bulk kg free 
  - - - Not in bulk kg 15% 
  - Silver compounds   
  - - Silver nitrate   
 2843.21.10 - - - In bulk kg free 
 2843.21.20 - - - Not in bulk kg 15% 
  - - Other   
 2843.29.10 - - - In bulk kg free 
 2843.29.20 - - - Not in bulk kg 15% 
  - Gold compounds   
 2843.30.10 - - - In bulk kg free 
 2843.30.20 - - - Not in bulk kg 15% 
  - Other compounds; amalgams   
 2843.90.10 - - - In bulk kg free 
 2843.90.20 - - - Not in bulk kg 15% 
28.44  Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.   
 2844.10.00 - Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds. kg free 
 2844.20.00 - Uranium enriched in U235 and its compounds, plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U235, plutonium or compounds of these products. kg free 
 2844.30.00 - Uranium depleted in U235 and its compounds, thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uramium depleted in U235, thorium or compounds of these products. kg free 

 2844.40.00 - Radioactive elements and isotopes and compounds other than those of subheading No. 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues kg free 
 2844.50.00 Spent (irradiated) fuel elements (cartridges) of nuclear reactors kg free 
28.45  Isotopes other than those of heading No. 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.   
 2845.10.00 - Heavy water (deuterium oxide) kg free 
 2845.90.00 - Other kg free 
28.46  Compounds, inorganic or organic of rare-earth metals, of yttrium or of scandium or of mixtures of these metals.   
  - Cerium compounds   
 2846.10.10 - - - In bulk kg free 
 2846.10.20 - - - Not in bulk kg 15% 
  - Other   
 2846.90.10 - - - In bulk kg free 
 2846.90.20 - - - Not in bulk kg 15% 
28.47 2847.00.00 Hydrogen peroxide, whether or not solidified with urea. kg free 
28.48 2848.00.00 Phosphides, whether or not chemically defined, excluding ferrophosphorus. kg free 
28.49  Carbides, whether or not chemically defined.   
 2849.10.00 - Of calcium kg free 
 2849.20.00 - Of silicon kg free 
 2849.90.00 - Other kg free 
28.50  Hydrides, nitrites, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading No. 28.49.   
 2850.00.10 - - - In bulk kg free 
 2850.00.20 - - - Not in bulk kg 15% 
28.51  Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.   
 2851.00.10 - - - In bulk kg free 
 2851.00.20 - - - Not in bulk kg 15% 
(As amended by Act No. 9 of 1997, No.4 of 1999 and No. 1 of 2002)

CHAPTER 29

Organic chemicals
Notes
1.    Except where the context otherwise requires, the headings of this Chapter apply only to
(a) Separate chemically defined organic compounds, whether or not containing impurities;
(b) Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27);
(c) The products of headings 29.36 to 29.39 or the sugar ethers and sugar esters, sugar acetals and their salts, of heading  29.40, or the products of heading  29.41, whether or not chemically defined;
(d) The products mentioned in (a), (b) or (c) above dissolved in water;
(e) The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use;
(f) The products mentioned in (a), (b), (c), (d) or (e) above, except products of heading 29.36, with an added stabilizer (including an anti caking agent) necessary for their preservation or transport;
(g) The products mentioned in (a), (b), (c), (d), (e) or (f) above, except products of heading 29.36, with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than general use.
(h) The following products, diluted to standard strengths, for the production of azo dyes; diazonium salts, coupers used for these salts and diazotisable amines and their salts.
2.    This Chapter does not cover
(a) Goods of heading  15.04 or crude glycerol of heading  15.20;
(b) Ethyl alcohol (heading  22.07 or 22.08);
(c) Methane or propane (heading 27.11);
(d) The compounds of carbon mentioned in Note 2 to Chapter 28;
(e) Urea (heading 31.02 or 31.05);
(f) Colouring matter of vegetable or animal origin (heading 32.03); synthetic organic colouring matter, synthetic organic products of a kind used as fluorescent brightening agents or as luminophores (heading  32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading  32.12);
(g) Enzymes (heading  35.07);
(h) Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquified-gas fuels in containers of a kind used for filling or filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3 (heading  36.06);
(ij) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading  38.13; ink removers put up in packings for retail sale, of heading 38.24; or
(k) Optical elements, for example, of ethylenediamine tartrate (heading  90.01).
3.    Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numeric order.
4.    In heading 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.
Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purpose of heading  29.29.
For the purposes of heading  29.11, 29.12, 29.14, 29.18 and 29.22, "oxygen function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in heading 29.05 to 29.20.
5.     (a) The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound.
(b) Esters of ethyl alcohol with acid-function organic compounds of sub-Chapters I to VII are to be classified in the same heading as the corresponding.
(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  29.42, are to be classified in the heading appropriate to the organic compound; and
(2) Salts forms between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading appropriate to the base or to the acid (including phenol-or enol-function compounds) from which they are formed, whichever occurs last in numeric order in the Chapter.
(d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05).
(e) Halides of carboxylic acids are to be classified in the same heading as the corresponding acids.
6.    The compounds of heading Nos 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms.
Heading  29.30 (organ-sulphur compounds) and heading 29.31 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or Compound derivatives).
7.    Heading  29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids.
These provisions apply only when the rings-position hetero-atoms are those resulting from the cyclising function or functions here listed.
8.    For the p For the purposes of heading 29.37:

(a) the term" hormones" included hormone-releasing or hormones-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones);

(b) the expression "used primarily as hormones" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading";

Subheading Note
1.    Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named "other" in the series of subheadings concerned.

(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical
Unit of
Quantity 
Duty Rate 

Remarks
  I.-HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES   
29.01  Acyclic hydrocarbons.   
  - Saturated   
 2901.10.10 - - - In bulk kg free 
 2901.10.20 - - - Not in bulk kg 15% 
  - Unsaturated   
  - - Ethylene   
 2901.21.10 - - - In bulk kg free 
 2901.21.20 - - - Not in bulk kg 15% 
  - - Propene (propylene)   
 2901.22.10 - - - In bulk kg free 
 2901.22.20 - - - Not in bulk kg 15% 
  - - Butane (butylene) and isomers thereof   
 2901.23.10 - - - In bulk kg free 
 2901.23.20 - - - Not in bulk kg 15% 
  - - Buta-1,3-diene and isoprene   
 2901.24.10 - - - In bulk kg free 
 2901.24.20 - - - Not in bulk kg 15% 
  - - Other   
 2901.29.10 - - - In bulk kg free 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 
Remarks
 2901.29.20 - - - Not in bulk kg 15% 
29.02  Cyclic hydrocarbons.   
  - Cyclanes, cyclenes and cycloterpenes   
  - - Cyclohexane   
 2902.11.10 - - - In bulk kg free 
 2902.11.20 - - - Not in bulk kg 15% 
  - - Other   
 2902.19.10 - - - In bulk kg free 
 2902.19.20 - - - Not in bulk kg 15% 
  - Benzene   
 2902.20.10 - - - In bulk kg free 
 2902.20.20 - - - Not in bulk kg 15% 
  - Toluene   
 2902.30.10 - - - In bulk kg free 
 2902.30.20 - - - Not in bulk kg 15% 
  - Xylenes   
  - - o-Xylene   
 2902.41.10 - - - In bulk kg free 
 2902.41.20 - - - Not in bulk kg 15% 
  - - m-Xylene   
 2902.42.10 - - - In bulk kg free 
 2902.42.20 - - - Not in bulk kg 15% 
  - - p-Xylene   
 2902.43.10 - - - In bulk kg free 
 2902.43.20 - - - Not in bulk kg 15% 
  - - Mixed xylene isomers   
 2902.44.10 - - - In bulk kg free 
 2902.44.20 - - - Not in bulk kg 15% 
  - Styrene   
 2902.50.10 - - - In bulk kg free 
 2902.50.20 - - - Not in bulk kg 15% 
  - Ethylbenzene   
 2902.60.10 - - - In bulk kg free 
 2902.60.20 - - - Not in bulk kg 15% 
  - Cumene   
 2902.70.10 - - - In bulk kg free 
 2902.70.10 - - - Not in bulk kg 15% 
  - - Other   
 2902.90.10 - - - In bulk kg free 
 2902.90.20 - - - Not in bulk kg 15% 
29.03  Halogenated derivatives of hydrocarbons.   
  - Saturated chlorinated derivatives of acyclic hydrocarbons   
 2903.11.00 - - Chloromethane (methyl chloride) and kg free 
 2903.12.00  chloroethane (ethyl chloride) kg free 
 2903.13.00 - - Dichloromethane (methylene kg free chloride) 
  - - Chloroform (trichloromethane)   
 2903.14.00 - - Carbon tetrachloride kg free 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2903.15.00 - - 1,2-Dichloroethane (ethylene dichloride) kg free 
 2903.19.00 - - Other kg free 
  - Unsaturated chlorinated derivatives of acyclic hydrocarbons   
 2903.21.00 - - Vinyl chloride (chloroethylene) kg free 
 2903.22.00 - - Trichloroethylene kg free 
 2903.23.00 - - Tetrachloroethylene (perchloroethylene) kg free 
 2903.29.00 - - Other kg free 
 2903.30.00 - Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons kg free 
  - Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens   
 2903.41.00 - - Trichlorofluoromethane kg free 
 2903.42.00 - - Dichlorodifluoromethane kg free 
 2903.43.00 - - Trichlorotrifluoroethanes kg free 
 2903.44.00 - - Dichlorotetrafluoroethanes and chloropentafluoroethane kg free 
 2903.45.00 - - Other derivatives perhalogenated only with fluorine and chlorine kg free 
 2903.46.00 - - Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluorothanes kg free 
 2903.47.00 - - Other perhalogenated derivatives kg free 
 2903.49.00 - - Other kg free 
  - Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons   
 2903.51.00 - - 1,2,3,4,5,6-Hexachlorocyclohexane kg free 
 2903.59.00 - - Other kg free 
  - Halogenated derivatives of aromatic hydrocarbons   
 2903.61.00 - - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene kg free 
 2903.62.00 - - Hexachlorobenzene and DDT (1,1,1-trichloro-2,2-bis (p-chlorophenyl) ethane) kg free 
 2903.69.00 - - Other kg free 
29.04  Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.   
  - Derivatives containing only sulpho groups, their salts and ethyl esters   
 2904.10.10 - - - In bulk kg free 
 2904.10.20 - - - Not in bulk kg 15% 
  - Derivatives containing only nitroi or only nitroso groups   
 2904.20.10 - - - In bulk kg free 
 2904.20.20 - - - Not in bulk kg 15% 
  - Other   
 2904.90.10 - - - In bulk kg free 
 2904.90.20 - - - Not in bulk kg 15% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  II.-ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES   
29.05  Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.   
  - Saturated monohydric alcohols   
 2905.11.00 - - Methanol (methyl alcohol) kg free 
 2905.12.00 - - Propan-1-ol (propyl alcohol) and  propan-2-ol (isopropyl alcohol) kg free 
 2905.13.00 - - Butan-1-ol (n-butyl alcohol) kg free 
 2905.14.00 - - Other butanols kg free 
 2905.15.00 - - Pentanol (amyl alcohol) and isomers thereof kg free 
 2905.16.00 - - Octanol (octyl alcohol) and isomers thereof kg free 
 2905.17.00 - - Dodecan-1 ol (lauryl alcohol),  hexadecan-1-ol (cetyl alcohol) and  octadecan-1-ol (stearyl alcohol) kg free 
 2905.19.00 - - Other kg free 
  - Unsaturated monohydric alcohols   
 2905.22.00 - - Acyclic terpene alcohols kg free 
 2905.29.00 - - Other kg free 
  - Diols   
 2905.31.00 - - Ethylene glycol (ethanediol) kg free 
 2905.32.00 - - Propylene glycol (propane-1,2-diol) kg free 
 2905.39.00 - - Other kg free 
  - Other polyhydric alcohols   
 2905.41.00 - - 2-Ethyl-2-(hydroxymethyl) propane- 1,3-doil (trimethylolpropane) kg free 
 2905.42.00 - - Pentaerythritol kg free 
 2905.43.00 - - Mannitol kg free 
 2905.44.00 - - D-glucitol (sorbitol) kg free 
 2905.45.00 - - Glycerol kg free 
 2905.49.00 - - Other kg free 
 2905.50.00

2905.51.00
2905.59.00 - Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic  alcohols
-- Ethchlorvynol (INN)
-- Other kg

kg
kg free

free
free 
29.06  Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.   
  - Cyclanic, cyclenic or cycloterpenic   
 2906.11.00 - - Menthol kg free 
 2906.12.00 - - Cyclohexanol, methylcyclohexanols  and dimethylcylohexanols kg free 
 2906.13.00 - - Sterols and inositols kg free 
 2906.14.00 - - Terpineols kg free 
 2906.19.00 - - Other kg free 
  - Aromatic   
 2906.21.00 - - Benzyl alcohol kg free 
 2906.29.00 - - Other kg free 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  III.-PHENOLS, PHENOL ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES   
29.07  Phenols; phenol-alcohols.   
  - Monophenols   
 2907.11.00 - - Phenols (hydroxybenzene) and its salts kg free 
 2907.12.00 - - Cresols and their salts kg free 
 2907.13.00 - - Octylphenol, non ylphenol and their isomers; salts thereof kg free 
 2907.14.00 - - Xylenols and their salts kg free 
 2907.19.00 - - Other kg 15% 
  - Polyphenols kg free 
 2907.21.00 - - Resorcinol and its salts kg free 
 2907.22.00 - - Hydroquinone (quinol) and its salts   
 2907.23.00 - - 4,4'-Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts kg free 
 2907.29.00 - - Other kg free 
29.08  Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.   
  - Derivatives containing only halogen substituents and their salts   
 2908.10.10 - - - In bulk kg free 
 2908.10.20 - - - Not in bulk kg 15% 
  - Derivatives containing only sulpho  groups,their salts and esters;   
 2908.20.10 - - - In bulk kg free 
 2908.20.20 - - - Not in bulk kg 15% 
  - Other   
 2908.90.10. - - - In bulk kg free 
 2908.90.20 - - - Not in bulk kg 15% 
  IV.-ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETONE PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES   
29.09  Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, etherperoxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.   
  - Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives   
  - - Diethyl ether   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2909.11.10 - - - In bulk kg free 
 2909.11.20 - - - Not in bulk kg 15% 
  - - Other   
 2909.19.10 - - - In bulk kg free 
 2909.19.20 - - - Not in bulk kg 15% 
  - Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated, derivatives   
 2909.20.10 - - - In bulk kg free 
 2909.20.20 - - - Not in bulk kg 15% 
  - Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives;   
 2909.30.10 - - - In bulk kg free 
 2909.30.20 - - - Not in bulk kg 15% 
  - Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives   
  - - 2,2'-Oxydiethanol (diethylene glyco, digol)   
 2909.41.10 - - - In bulk kg free 
 2909.41.20 - - - Not in bulk kg 15% 
  - - Monomethyl ethers of ethylene glycol or of diethylene glycol   
 2909.42.10 - - - In bulk kg free 
 2909.42.20 - - - Not in bulk kg 15% 
  - - Monobutyl ethers of ethylene glycol or of diethylene glycol   
 2909.43.10 - - - In bulk kg free 
 2909.43.20 - - - Not in bulk kg 15% 
  - - Other monoalkylethers of ethylene glycol or of diethylene glycol   
 2909.44.10 - - - In bulk kg free 
 2909.44.20 - - - Not in bulk kg 15% 
  - - Other   
 2909.49.10 - - - In bulk kg free 
 2909.49.20 - - - Not in bulk kg 15% 
  - Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives   
 2909.50.10 - - - In bulk kg free 
 2909.50.20 - - - Not in bulk kg 15% 
 2909.60.00 - Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated sulphonated, nitrated or nitrosated derivatives kg free 
29.10  Epoxides, epoxyalcohols, epoxyphenols, and epoxyethers, with a three- membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.   
  - Oxirane (ethylene oxide)   
 2910.10.10 - - - In bulk kg free 
 2910.10.20 - - - Not in bulk kg 15% 
  - Methyloxirane (propylene oxide)   

Heading

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2910.20.10 - - - In bulk kg free 
 2910.20.20 - - - Not in bulk kg 15% 
  - 1-Chloro-2,3-epoxypropane (epichlorohydrin)   
 2910.30.10 - - - In bulk kg free 
 2910.30.20 - - - Not in bulk kg 15% 
  - Other   
 2910.90.10 - - - In bulk kg free 
 2910.90.20 - - - Not in bulk kg 15% 
29.11  Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.   
 2911.00.10 - - - In bulk kg free 
 2911.00.90 - - - Not in bulk kg 15% 
  V.-ALDEHYDE-FUNCTION COMPOUNDS   
29.12  Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.   
  - Acyclic aldehydes without other oxygen function   
 2912.11.00 - - Methanal (formaldehyde) kg free 
 2912.12.00 - - Ethanal (acetaldehyde) kg free 
 2912.13.00 - - Butanal (butyraldehyde, normal isomer) kg free 
 2912.19.00 - - Other kg free 
  - Cyclic aldehydes without other oxygen function   
 2912.21.00 - - Benzaldehyde kg free 
 2912.29.00 - - Other kg free 
 2912.30.00 - Aldehyde-alcohols kg free 
  - Aldehydes-esthers, aldehyde-phenols and aldehydes with other oxygen function   
 2912.41.00 - - Vanillin (4-hydroxy-3- methoxybenzaldehyde) kg free 
 2912.42.00 - - Ethylvanillin (3-ethoxy-4- hydroxybenzaldehyde kg free 
 2912.49.00 - - Other kg free 
 2912.50.00 - Cyclic polymers of aldehydes kg free 
 2912.60.00 - Paraformaldehyde kg free 
29.13  Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12   
 2913.00.10 - - - In bulk kg free 
 2913.00.20 - - - Not in bulk kg 15% 
  VI.-KETONE-FUNCTION COMPOUNDS AND QUINONE-FUNCTION COMPOUNDS   
29.14  Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.   

Heading

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Acyclic ketones without other oxygen function   
 2914.11.00 - - Acetone kg free 
 2914.12.00 Butanone (methyl ethyl ketone kg free 
 2914.13.00 - - 4-Methylpentan-2-one (methyl isobutyl ketone kg free 
 2914.19.00 - - Other kg free 
  - Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function   
 2914.21.00 - - Camphor kg free 
 2914.22.00 - - Cyclohexanone and methylcyclohexanones kg free 
 2914.23.00 - - Ionones and methyliones kg free 
 2914.29.00 - - Other kg free 
  - Aromatic ketones without other oxygen function   
 2914.31.00 - - Phenylacetone (phenylpropan-2-one) kg free 
 2914.39.00 - - Other kg free 
 2914.40.00 - - Ketone-alcohols and ketone-aldehydes kg free 
 2914.50.00 - - Ketone-phenols and ketones with other oxygen function kg free 
  - Quinones   
 2914.61.00 - - Anthraquinone kg free 
 2914.69.00 - - Other kg free 
 2914.70.00 - Halogenated, sulphonated, nitrated or nitrosated derivatives kg free 
  VII.-CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES.   
29.15  Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.   
  - Formic acid, its salts and esters   
 2915.11.00 - - Formic acid kg free 
 2915.12.00 - - Salts of formic acid kg free 
 2915.13.00 - - Esters of formic acid kg free 
  - Acetic acid and its salts; acetic anhydride   
 2915.21.00 - - Acetic acid kg free 
 2915.22.00 - - Sodium acetate kg free 
 2915.23.00 - - Cobalt acetates kg free 
 2915.24.00 - - Acetic anhydride kg free 
 2915.29.00 - - Other kg free 
  - Esters of acetic acid   
 2915.31.00 - - Ethyl acetate kg free 
 2915.32.00 - - Vinyl acetate kg free 
 2915.33.00 - - n-Butyl acetate kg free 
 2915.34.00 - - Isobutyl acetate kg free 
 2915.35.00 - - 2-Ethoxyethyl acetate kg free 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2915.39.00 - - Other kg free 
 2915.40.00 - Mono-, di- or trichloroacetic acids, their salts and esters kg free 
 2915.50.00 - Propionic acid, its salts and esters kg free 
 2915.60.00 - Butyric acids, valeric acid, their salts and esters kg free 
 2915.70.00 - Palmitic acids, stearic acids, their salts and esters kg free 
 2915.90.00 - Other kg free 
29.16  Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.   
  - Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives   
 2916.11.00 - - Acrylic acid and its salts kg free 
 2916.12.00 - - Esters of acrylic acid kg free 
 2916.13.00 - - Methacrylic acid and its salts kg free 
 2916.14.00 - - Esters of methacrylic acid kg free 
 2916.15.00 - - Oleic, linoleic or linolenic acids, their salts and esters kg free 
 2916.19.00 - - Other kg free 
 2916.20.00 - Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives kg free 
  - Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives   
 2916.31.00 - - Benzoic acid, its salts and esters kg free 
 2916.32.00 - - Benzoyl peroxide and benzoyl chloride kg free 
 2916.34.00 - - Phenylacetic acid and its salts kg free 
 2916.35.00 - - Esters of phenylacetic acid kg free 
 2916.39.00 - - Other kg free 
29.17  Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.   
  - Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives   
 2917.11.00 - - Oxalic acid, its salts and esters kg free 
 2917.12.00 - - Adipic acid, its salts and esters kg free 
 2917.13.00 - - Azelaic acid, sebacic acid, their salts and esters kg free 
 2917.14.00 - - Maleic anhydride kg free 
 2917.19.00 - - Other kg free 
 2917.20.00 - Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives kg free 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives   
 2917.31.00 - - Dibutyl orthophthalates kg free 
 2917.32.00 - - Dioctyl orthophthalates kg free 
 2917.33.00 - - Dinonyl or didecyl orthophthalates kg free 
 2917.34.00 - - Other esters of orthophthalic acid kg free 
 2917.35.00 - - Phthalic anhydride kg free 
 2917.36.00 - - Terephthalic acid and its salts kg free 
 2917.37.00 - - Dimethyl terephthalate kg free 
 2917.39.00 - - Other kg free 
29.18  Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids their halogenated, sulphonated, nitrated or nitrosated derivatives.   
  - Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives   
 2918.11.00 - - Lactic acid, its salts and esters kg free 
 2918.12.00 - - Tartaric acid kg free 
 2918.13.00 - - Salts and esters of tartaric acid kg free 
 2918.14.00 - - Citric acid kg free 
 2918.15.00 - - Salts and esters of citric acid kg free 
 2918.16.00 - - Gluconic acid, its salts and esters kg free 
 2918.19.00 - - Other kg free 
  - Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives   
 2918.21.00 - - Salicyclic acid and its salts kg free 
 2918.22.00 - - O-Acetylsalicyclic acid, its salts and esters kg free 
 2918.23.00 - - Other esters of salicyclic acid and their salts kg free 
 2918.29.00 - - Other kg free 
 2918.30.00 - Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacides and their derivatives kg free 
 2918.90.00 - Other kg free 
  VIII.-ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES   
29.19  Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.   
 2919.00.10 - - - In bulk kg free 
 2919.00.20 - - - Not in bulk kg 15% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
29.20  Esters of other inorganic acids, of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated sulphonated, nitrated or nitrosated derivatives.   
  - Thiophosphoric esters (phosphorothiates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivates   
 2920.10.10 - - - In bulk kg free 
 2920.10.20 - - - Not in bulk kg 15% 
  - Other   
 2920.90.10 - - - In bulk kg free 
 2920.90.20 - - - Not in bulk kg 15% 
  IX.-NITROGEN-FUNCTION COMPOUNDS   
29.21  Amine-function compounds.   
  - Acyclic monoamines and their derivatives; salts thereof   
  - - Methylamine, di- or trimethylamine and their salts   
 2921.11.10 - - - In bulk kg free 
 2921.11.20 - - - Not in bulk kg 15% 
  - - Diethylamine and its salts   
 2921.12.10 - - - In bulk kg free 
 2921.12.20 - - - Not in bulk kg 15% 
  - Other   
 2921.19.10 - - - In bulk kg free 
 2921.19.20 - - - Not in bulk kg 15% 
  - Acyclic polyamines and their derivatives; salts thereof   
  - - Ethylenediamine and its salts   
 2921.21.10 - - - In bulk kg free 
 2921.21.20 - - - Not in bulk kg 15% 
  - - Hexamethylenediamine and its salts   
 2921.22.10 - - - In bulk kg free 
 2921.22.20 - - - Not in bulk kg 15% 
  - - Other   
 2921.29.10 - - - In bulk kg free 
 2921.29.20 - - - Not in bulk kg 15% 
 2921.30.00 - Cyclanic, cyclenic or cycloterpenic mono-  or polyamines, and their derivatives;  salts thereof kg free 
  - Aromatic monoamines and their  derivatives; salts thereof   
  - - Aniline and its salts   
 2921.41.10 - - - In bulk kg free 
 2921.41.20 - - - Not in bulk kg 15% 
  - - Aniline derivatives and their salts   
 2921.42.10 - - - In bulk kg free 
 2921.42.20 - - - Not in bulk kg 15% 
  - - Toluidines and their derivatives; salts  thereof   
 2921.43.10 - - - In bulk kg free 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2921.43.20 - - - Not in bulk kg 15% 
  - - Diphenylamine and its derivatives; salts thereof   
 2921.44.10 - - - In bulk kg free 
 2921.44.20 - - - Not in bulk kg 15% 
  - - 1-Naphthylamine (alpha-naphtylamine), 2-naphthylamine (beta-naphthylamine) and their derivatives; salts thereof   
 2921.45.10 - - - In bulk kg free 
 2921.45.20 - - - Not in bulk kg 15% 
 

 

 

2921.46.10
2921.46.20 - - Other
-- Amfetamine (INN),benzfetamine (INN),dexamfetamine (INN),etilamfetamine (INN),fencamfamin (INN), lefetamine(INN), levanfetamine (INN),mefenorex (INN) and phentermine (INN); salts thereof:
--- In bulk
--- Not in bulk 

 

 

kg
kg 

 

 

free
15%
 
 2921.49.10 - - - In bulk kg free 
 2921.49.20 - - - Not in bulk kg 15% 
  - Aromatic polyamines and their derivatives; salts thereof   
  - - o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives, salts thereof   
 2921.51.10 - - - In bulk kg free 
 2921.51.20 - - - Not in bulk kg 15% 
  - Other   
 2921.59.10 - - - In bulk kg free 
 2921.59.20 - - - Not in bulk kg 15% 
29.22  Oxygen-function amino-compounds.   
  - Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof   
  - - Monoethanolamine and its salts   
 2922.11.10 - - - In bulk kg free 
 2922.11.20 - - - Not in bulk kg 15% 
  - - Diethanolamine and its salts   
 2922.12.10 - - - In bulk kg free 
 2922.12.20 - - - Not in bulk kg 15% 
  - - Triethanolamine and its salts   
 2922.13.10 - - - In bulk kg free 
 2922.13.20

2922.14.10 - - - Not in bulk
-- Destrpropoxyphene (INN) and its salts:
- - In bulk
- - Not in bulk kg

kg
kg 15%

free
15% 
  - - Other   
 2922.19.10 - - - In bulk kg free 
 2922.19.20 - - - Not in bulk kg 15% 
  - Amino-naphthols and other amino- phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof   
  - - Aminohydroxynaphthalenesulphonic acids and their salts   
 2922.21.10 - - In bulk kg free 
 2922.21.20 - - - Not in bulk kg 15% 
  - - Anisidines, dianisidines, phenetidines, and their salts   
 2922.22.10 - - - In bulk kg free 
 2922.22.20 - - - Not in bulk kg 15% 
  - - Other   
 2922.29.10 - - - In bulk kg free 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2922.29.20 - - - Not in bulk kg 15% 
 2922.30.00 - Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof kg free 
 

 

2922.31.10
2922.31.20

2922.39.10
2922.39.20 
-- Amfempramone(INN) methadone (INN), and normethadone (INN);
- - In bulk
- - Not in bulk
- - Other:
- - In bulk
- - Not in bulk 

 

kg
kg

kg
kg 

 

free
15%

free
15% 
  - - Lysine and its esters; salts thereof
- Amino-acids and their esters, other than those containing more than one kind of oxygen function; salts thereof   
 2922.41.10 - - - In bulk kg free 
 2922.41.20 - - - Not in bulk kg 15% 
  - - Glutamic acid and its salts   
 2922.42.10 - - - In bulk kg free 
 2922.42.20 - - - Not in bulk kg 15% 
 2922.43.00
2922.44.00 - - Anthranilic acid and its salts
- - Tilidine (INN) and its salts kg
kg free
free 
  - - Other   
 2922.49.10 - - - In bulk kg free 
 2922.49.20 - - - Not in bulk kg 15% 
  - Amino-alcohol-phenols, amino-acid- phenols and other amino- compounds with oxygen function   
 2922.50.10 - - - In bulk kg free 
 2922.50.20 - - - Not in bulk kg 15% 
29.23  Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids whether or not chemically defined.   
  - Choline and its salts   
 2923.10.10 - - - In bulk kg free 
 2923.10.20 - - - Not in bulk kg 15% 
  - Lecithins and the phosphoaminolipids   
 2923.20.10 - - - In bulk kg free 
 2923.20.20 - - - Not in bulk kg 15% 
  - Other   
 2923.90.10 - - - In bulk kg free 
 2923.90.20 - - - Not in bulk kg 15% 
29.24  Carboxyamide-function compounds; amide-function compounds of carbonic acid.   
  - Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof
- - Meprobamate (INN):   
 2924.11.10 - - - In bulk kg free 
 2924.11.20 - - - Not in bulk kg 15% 
  - - Other:   
 2924.19.10 - - In bulk
- - Not in bulk
- - Ureines and their derivatives; salts thereof kg
kg free
15% 
 2924.21.10 - - - In bulk kg free 
 2924.21.20 - - - Not in bulk kg 15% 
 2924.23.00 - - 2-Acetamidobenzoic acid (N - Acetylanthranillic acid) and its salts
- - Ethinamate (INN): 
kg
kg 
free
free 
 2924.24.10 - - - In bulk kg free 
 2924.24.20

2924.29.10
2924.29.20 - - - Not in bulk
- - Other
- - In bulk
- - Not in bulk kg

kg
kg 15%

free
15% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
29.25  Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.   
  - Imides and their derivatives; salts thereof   
 2925.11.00
2925.12.00 - - Saccharin and its salts
- - Glutethimide (INN) kg
kg free
free 
 2925.19.00 - - Other kg free 
  - Imines and their derivatives; salts thereof   
 2925.20.10 - - - In bulk kg free 
 2925.20.20 - - - Not in bulk kg 15% 
29.26  Nitrile-function compounds.   
  - Acrylonitrile   
 2926.10.10 - - - In bulk kg free 
 2926.10.20 - - - Not in bulk kg 15% 
  - 1-Cyanoguanidine (dicyandiamide)   
 2926.20.10 - - - In bulk kg free 
 2926.20.20
2926.30.00 - - - Not in bulk
- - - Fenproporex (INN), and its salts; methadone (INN) intermediate (4-cyano-2-dimethylamino-4, 4-diphyneylbutane) kg

kg 15%

free 
  - Other   
 2926.90.10 - - - In bulk kg free 
 2926.90.20 - - - Not in bulk kg 15% 
29.27  Diazo-, azo- or azoxy-compounds.   
 2927.00.10 - - - In bulk kg free 
 2927.00.20 - - - Not in bulk kg 15% 
29.28  Organic derivatives of hydrazine or of hydroxylamine.   
 2928.00.10 - - - In bulk kg free 
 2928.00.20 - - - Not in bulk kg 15% 
29.29  Compounds with other nitrogen- functions.   
  - Isocyanates   
 2929.10.10 - - - In bulk kg free 
 2929.10.20 - - - - Not in bulk kg 15% 
  Other   
 2929.90.10 - - - In bulk kg free 
 2929.90.20 - - - Not in bulk kg 15% 
  X.-ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES   
29.30  Organo-sulphur compounds.   
  - Dithiocarbonates (xanthates)   
 2930.10.10 - - - In bulk kg free 
 2930.10.20 - - - Not in bulk kg 15% 
  - Thiocarbamates and dithiocarbamates   
 2930.20.10 - - - In bulk kg free 
 2930.20.20 - - - Not in bulk kg 15% 
  - Thiuram mono-, di-, or tetrasulphides   
 2930.30.10 - - - In bulk kg free 
 2930.30.20 - - - Not in bulk kg 15% 
  - Methionine   

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2930.40.10 - - - In bulk kg free 
 2930.40.20 - - - Not in bulk kg 15% 
  - Other   
 2930.90.10 - - - In bulk kg free 
 2930.90.20 - - - Not in bulk kg 15% 
29.31  Other organo-inorganic compounds.   
 2931.00.10 - - - In bulk kg free 
 2931.00.20 - - - Not in bulk kg 15% 
29.32  Heterocyclic compounds with oxygen hetero-atom(s) only.   
  - Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure   
 2932.11.00 - - Tetrahydrofuran kg free 
 2932.12.00 - - 2-Furaldehyde (furfuraldehyde) kg free 
 2932.13.00 - - Furfuryl alcohol and tetrehydrofurfuryl alcohol kg free 
 2932.19.00 - - Other kg free 
  - Lactones   
 2932.21.00 - - Coumarin, methylcoumarins and kg free  
  ethylcoumarins kg free 
 2932.29.00 - - Other lactones   
  - Other   
 2932.91.00 - - Isosafrole kg free 
 2932.92.00 - - 1-(1,3-Benzodioxol-5-yl) propan-2-one kg free 
 2932.93.00 - - Piperonal kg free 
 2932.94.00
2932.95.00 - - Safrole
- - Tetrahydrocannabinols (all isomers) kg
kg free
free 
 2932.99.00 - - Other kg free 
29.33  Heterocyclic compounds with nitrogen hetero-atom(s) only.   
  - Compounds containing an unfused  pyrazole ring (whether or not  hydrogenated) in the structure   
 2933.11.00 - - Phenazone (antipyrin) and its  derivatives kg free 
 2933.19.00 - - Other kg free 
  - Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure   
 2933.21.00 - - Hydantoin and its derivatives kg free 
 2933.29.00 - - Other kg free 
  - Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure   
 2933.31.00 - - Pyridine and its salts kg free 
 2933.32.00
2933.33.00 - - Piperidine and its salts
-- Alfentianil (INN),anileridin (INN),bezitramide (INN), bromazepam (INN),Difenoxin (INN),Diphemoxylate (INN),Dipipanone (INN), fentanyl(INN), ketobemidone (INN),methylphenidate (INN),pentazocine (INN), pethidine(INN), intermediate A,phencyclidine (INN),(PCP), pipradrol (INN)Phenoperidine (INN), piritramide (INN), propiram (INN) andtrimeperidime (INN); salts thereof. kg

 

 

 

kg free

 

 

 

free 
 2933.39.00 - - Other kg free 
 2933.40.00 - Compounds containing a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused kg free 
 

2933.41.00
2933.49.00 - Compounds containing in the structure a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure
-- Levorphanol (INN) and its salts
-- Other 

kg
kg 

free
free9 
 2933.52.00
2933.53.00

 

 

2933.54.00

2933.55.00 - - Malonylurea (barbituric acid) and its salts
-- Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital(INN), butabarbital (INN),cyclobarbital (INN),Methylphenobarbital (INN),Pentobarbital (INN), Phenobarbital(INN), secbutabarital (INN),secobarbital (INN) and vinylbital(INN), salts thereof
-- Other derivatives if malonylurea (barbituric acid); salts thereof
-- Loprazolam (INN),mecloqualone (INN),methaqualone(INN) and zipeprol (INN);salts thereof kg

 

 

kg

 

kg free

 

 

free

 

free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2933.59.00 - - Other kg free 
  - Compounds containing an unfused  triazine ring (whether or not  hydrogenated) in the structure   
 2933.61.00 - - Melamine kg free 
 2933.69.00 - - Other kg free 
  - Lactams   
 2933.71.00
2933.72.00 - - 6-Hexanelactam (epsilon-caprolactam)
-- Clobasom (INN) andmethyprylon (INN) kg
kg free
free 
 2933.79.00 - - Other lactams
- - Other kg free 
 2933.91.00

 

 

 

 

 

2933.99.00 -- Alprazolam (INN), camazepam(INN), chlordiazepoxide (INN),clonazepam (INN), chorazepate,delorazepam (INN),diazepam (INN), estazolam(INN), ethylloflazepate (INN),fludiazepam (INN),flunitrazepam (INN),flurazepam (INN), lorazepam(INN), lormetazepam (INN),mazindol (INN), medazepam(INN), midazolam (INN),nimetazepam (INN), nitrazepam (INN),  nordazepam(INN), oxazepam (INN),prazempa (INN), Pinazepam(INN), pyrovalerone (INN),tenazepam (INN), tetrazepam(INN) and triazolam (INN);salts thereof
-- Other 

 

 

 

 

 

kg
kg 

 

 

 

 

 

free
free 
29.34  Nucleic acids and their salts whether or not chemically defined; other heterocyclic compounds.   
  - Compounds containing an unfused  thiazole ring (whether or not  hydrogenated) in the structure   
 2934.10.10 - - - In bulk kg free 
 2934.10.20 - - - Not in bulk kg 15% 
  - Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated) not further fused   
 2934.20.10 - - - In bulk kg free 
 2934.20.20 - - - Not in bulk kg 15% 
  - Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated) not further fused   
 2934.30.10 - - - In bulk kg free 
 2934.30.20 - - - Not in bulk kg 15% 
  - Other
-- Aminorex (INN), brotizolam(INN), clotiazepam (INN),cloxazolam (INN),dextromoramide (INN),haloxazolam (INN), ketazolam(INN), mesocarb (INN),oxazolam (INN), pemoline(INN), phendimetrasine (INN),phenmetrazine (INN), and sufentanil (INN); salts thereof:   
 2934.91.10 - - - In bulk kg free 
 2934.91.20

3934.99.10
3934.99.20 - - - Not in bulk
- - Other:
- - In bulk
- - Not in ulk kg

kg
kg 15%

free
15% 
29.35  Sulphonamities.   
 2935.00.10 - - - In bulk kg free 
 2935.00.20 - - - Not in bulk kg 15% 
  XI.-PROVITAMINS, VITAMINS AND HORMONES.   
29.36  Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.   
 2936.10.00 - Provitamins, unmixed kg 5% 
  - Vitamins and their derivatives, unmixed  5% 
 2936.21.00 - - Vitamins A and their derivatives kg 5% 
 2936.22.00 - - Vitamins B1 and its derivatives kg 5% 
 2936.23.00 - - Vitamins B2 and its derivatives kg  
 2936.24.00 - - D- or DL-Pantothenic acid (Vitamins B or Vitamin B5) and its derivatives kg 5% 
 2936.25.00 - - Vitamins B6 and its derivatives kg 5% 
 2936.26.00 - - Vitamin B12 and its derivatives kg 5% 
 2936.27.00 - - Vitamin C and its derivatives kg 5% 
 2936.28.00 - - Vitamin E and its derivatives kg 5% 
 2936.29.00 - - Other vitamins and their derivatives kg 5% 

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2936.90.00 - Other, including natural concentrates kg 5% 
29.37  Hormones, prostaglandins, thrombosanes and leukotrienes, natural or reproduced by synthesis; derivatives an structural analogues thereof, including chain modified polypeptides, used primarily as hormones.
-Polypeptide hormones, protein hormones and glycoprotein  hormones, their derivatives and structural analogues:   
 2937.11.00 - -- Somatotropin, its derivatives and structural analogues: 
kg 
5% 
 2937.12.00
2937.19.00 - Insulin and its salts
- Other
-Steroidal hormones, their derivatives
 and analogues: kg
kg free
5% 
 2937.21.00 - - Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone) 

kg 

5% 
 2937.29.00 - - Other kg 5% 
 

2937.31.00
2937.39.00
2937.40.00
2937.50.00

2937.90.00 - Catecholamine hormones, their derivatives and structural analogues:
--Epinephrine
-Other
--Amino-Acid derivatives
-- Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues
- - Other 

kg
kg
kg

kg
kg 

5%
5%
5%

5%
5% 
  XII.-GLYCOSIDES AND VEGETABLE ALKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES   
29.38  Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.   
  -- Concentrates of poppy straw;buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), morphine  nicomorphine (INN, oxycodone  (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof:   
 2938.11.10 - - - In bulk kg free 
 2938.11.20 - - - Not in bulk kg 15% 
  - Other   
 2938.90.10 - - - In bulk kg free 
 2938.90.20 - - - Not in bulk kg 15% 
29.39  Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.   
  -- Concentrates of poppy straw;buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), morphine  nicomorphine (INN, oxycodone  (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof:   
 2939.11.10 - - - In bulk kg free 
 2939.11.20 - - - Not in bulk kg 15% 
  - Alkaloids of cinchona and their derivatives; salts thereof   
  - Quinine and its salts   
 2939.19.10 - - - In bulk kg free 
 2939.19.20 - - - Not in bulk kg 15% 
  - Other   
 2939.29.10 - - - In bulk kg free 
 2939.29.20 - - - Not in bulk kg 15% 
  - Caffeine and its salts   
 2939.30.10 - - - In bulk kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2939.30.20 - - - Not in bulk kg 15% 
  - Ephedrines and their salts   
 2939.41.00 - - Ephedrine and its salts kg free 
 2939.42.00
2939.43.00 - - Pseudoephedrine (INN) and its salts
- Cathine (INN) and its salts kg
kg free
free 
 2939.49.00 - - Other kg 15% 
  - Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof   
 2939.51.00 - - - Fentylline (INN) and its salts kg free 
 2939.59.00 - - - Other kg 15% 
  - Alkaloids of rye ergot and their derivatives; salts thereof   
 2939.61.00 - - Ergometrine (INN) and its salts kg free 
 2939.62.00 - - Ergotamine (INN) and its salts kg free 
 2939.63.00 - - Lysergic acid and its salts kg free 
 2939.69.00 - - Other kg 15% 
  - Nicotine and its salts   
  - Other   
 2939.80.10 - - - In bulk kg free 
 2939.80.20 - - - Not in bulk kg 15% 
  XIII.-OTHER ORGANIC COMPOUNDS   
29.40  Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading No. 29.37, 29.38 or 29.39.   
 2940.00.10 - - - In bulk kg free 
 2940.00.20 - - - Not in bulk kg 15% 
29.41  Antibiotics.   
  - Penicillins and their derivatives with a penicillinic acid structure; salts thereof   
 2941.10.10 - - - In bulk kg free 
 2941.10.20 - - - Not in bulk kg 15% 
  - Streptomycins and their derivatives; salts thereof   
 2941.20.10 - - - In bulk kg free 
 2941.20.20 - - - Not in bulk kg 15% 
  - Tetracyclines and their derivatives; salts thereof   
 2941.30.10 - - - In bulk kg free 
 2941.30.20 - - - Not in bulk kg 15% 
  - Chloramphenicol and its derivatives;  salts thereof   
 2941.40.10 - - - In bulk kg free 
 2941.40.20 - - - Not in bulk kg 15% 
  - Erythromycin and its derivatives, salt thereof   
 2941.50.10 - - - In bulk kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 2941.50.20 - - - Not in bulk kg 15% 
  - Other   
 2941.90.10 - - - In bulk kg free 
 2941.90.20 - - - Not in bulk kg 15% 
29.42  Other organic compounds.   
 2942.00.10 - - - In bulk kg free 
 2942.00.20 - - - Not in bulk kg 15% 
(As amended by Act No. 9 of 1997 and No.1 of 1998)

CHAPTER 30

Pharmaceutical Products
Notes
1.    This Chapter does not cover
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters) (Section IV);
(b) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
(c) Aqueous distillates or aqueous solutions of essential oils, suitable for medical uses (heading  33.01);
(d) Preparations of heading 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(e) Soap or other products of heading 34.01 containing added medicaments;
(f) Preparations with a basis of plaster for use in dentistry (heading  34.07); or
(g) Blood albumin not prepared for therapeutic or prophylactic uses (heading  35.02).
2.    For the purposes of heading 30.02, the expression "modified immunological products" applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates.
3.    For the purposes of headings 30.03 and 30.04 and of Note 4(d) to this Chapter, the following are to be treated;
(a) As unmixed products
 (1)  Unmixed products dissolved in water;
 (2)  All goods of Chapter 28 or 29; and
 (3)  Simple vegetable extracts of heading  13.02, merely standardised or dissolved in any solvent;
(b) As products which have been mixed
 (1)  Colloidal solutions and suspensions (other than colloidal sulphur);
 (2)  Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
 (3)  Salts and concentrates obtained by evaporating natural mineral waters.
4.    Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature
(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 filings; bone reconstruction cements;
(g) First-aid boxes and kits;
(h) Chemical contraceptive preparations based on hormones or spermicides; and
(i)    Gel preparations of  akind applied on the body for gynaecological or surgical lubrcation or for diagnostic purposes.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
30.01  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; herapin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.   
 3001.10.00 - Glands and other organs, dried, whether or not powdered - free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3001.20.00 - Extracts of glands or other organs or of their secretions - free 
  - Other   
 3001.90.10 - - - Heparin and its salts kg free 
 3001.90.90 - - - Other kg free 
30.02  Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products.   
 3002.10.00 - Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes kg free 
 3002.20.00 - Vaccines for human medicine - free 
 3002.30.00 - Vaccines for veterinary medicine - free 
 3002.90.00 - Other - free 
30.03  Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.   
 3003.10.00 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives - free 
 3003.20.00 - Containing other antibiotics - free 
  - Containing hormones or other products of heading No. 29.37 but not containing antibiotics   
 3003.31.00 - - Containing insulin - free 
 3003.39.00 - - Other - free 
 3003.40.00 - Containing alkaloids or derivatives  thereof but not containing hormones or  other products of heading No.29.37 or antibiotics - free 
 3003.90.00 - Other - free 
30.04  Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.   
 3004.10.00 - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives - free 
 3004.20.00 - Containing other antibiotics - free 
  Containing hormones or other products of heading No. 29.37 but not containing antibiotics   
 3004.31.00 - - Containing insulin - free 
 3004.32.00 - - Containing adrenal cortical hormones - free 
 3004.39.00 - - Other - free 
As amended by Act No. 1 of 2003

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3004.40.00 - Containing alkaloids or derivatives thereof but not containing hormones, other products of heading No.29.37 or antibiotics - free 
 3004.50.00 - Other medicaments containing vitamins or other products of heading No. 29.36 - free 
 3004.90.00 - Other - free 
30.05  Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes, excluding medicaments in the from of transdermal administration systems of Heading No. 30.04.   
 3005.10.00 - Adhesive dressings and other articles having an adhesive layer kg 5% 
  - Other   
 3005.90.10 - - Cotton wool  kg 5% 
 3005.90.20 - - Wadding - 5% 
30.06  Pharmaceutical goods specified in Note 4 to this Chapter.   
 3006.10.00 - 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 - 5% 
 3006.20.00 - Blood-grouping reagents - 5% 
 3006.30.00 - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient - 5% 
  - Dental cements and other dental fillings; bone reconstruction cements   
 3006.40.10 - - - Bone reconstruction cements kg 5% 
 3006.40.20 - - - Dental cements and other dental fillings - 5% 
 3006.50.00 - First-aid boxes and kits - free 
  - Chemical contraceptive preparations based on hormones or spermicides   
 3006.60.10 - - - Chemical contraceptive preparations based on spermicides kg free 
 3006.60.20

3006.70.00

 

3006.80.00 - - - Chemical contraceptive preparations based on hormones
- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments.
- Waste pharmaceuticals -

 

 

kg
kg free

 

 

free
free 
(As amended by Act No. 9 of 1997, No.1 of 1998, No. 1 of 2002, No. 1 of 2003 and No. 3 of 2004)

CHAPTER 31

Fertilisers
Notes
1.    This Chapter does not cover.
(a) Animal blood of heading  05.11;
(b) Separate chemically defined compounds (other than those answering to the description 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 2.5g each, of heading  38.24; optical elements of potassium chloride (heading  90.01).
2.    Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05;
(A) Goods which answer to one or other of the descriptions given below;
(i) Sodium nitrate, whether or not pure;
(ii) Ammonium nitrate, whether or not pure;
(iii) Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate;
(iv) Ammonium sulphate, whether or not pure;
(v) Double salts (whether or not pure) of mixtures of calcium nitrate and ammonium nitrate;
(vi) Double salts (whether or not pure) of mixtures of calcium nitrate and magnesium nitrate;
(vii) Calcium cyanamide, whether or not pure or treated with oil;
(viii) Urea, whether or not pure;
(B) Fertilisers consisting of any of the goods described in (A) above mixed together.
(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.
(D) Liquid fertilisers consisting of the goods of the sub-paragraph A(ii) or (viii) above, or of mixtures of these goods, in an aqueous or ammoniacal solution.
3.    Heading  31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading  31.05;
(A) Goods which answer to one or other of the descriptions given below;
(i) Basic slag;
(ii) Natural phosphates of heading  25.10, calcined or further heat-treated than for the removal of impurities;
(iii) Superphosphates (single, double or triple);
(iv) Calcium hydrogenorthophosphate containing not less than 0.2% by weight of fluorine calculated on the dry anhydrous product.
(B) Fertiliser consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit.
(C) Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances.
4.    Heading  31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading  31.05;
(A) Goods which answer to one or other of the descriptions given below;
(i) Crude natural potassium salts (for example, carnallite, kainite and sylvite);
(ii) Potassium chloride, whether or not pure, except as provided in Note 1(c) above;
(iii) Potassium sulphate, whether or not pure;
(iv) Magnesium potassium sulphate, whether or not pure;
(B) Fertilisers consisting of any of the goods described in (A) above mixed together
5.    Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium dihydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading  31.05.
6.    For the purposes of heading 31.05, the term "other fertilisers" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorous or potassium.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
31.01  Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.   
 3101.00.10 - - - Chemically treated products kg free 
 3101.00.20 - - - Guano kg free 
 3101.00.90 - - - Other kg free 
31.02  Mineral or chemical fertilisers, nitrogenous.   
 3102.10.00 - Urea, whether or not in aqueous solution kg free 
  - Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate   
 3102.21.00 - - Ammonium sulphate kg free 
 3102.29.00 - - Other kg free 
 3102.30.00 - Ammonium nitrate, whether or not in aqueous solution - free 
 3102.40.00 - Mixtures of ammonium nitrate with calcium carbonate or other carbonate or other inorganic non-fertilising substances - free 
  - Sodium nitrate   
 3102.50.10 - - - Containing more than 16.3% by weight of nitrogen kg free 
 3102.50.90 - - - Other kg free 
 3102.60.00 - Double salts and mixtures of calcium nitrate and ammonium nitrate kg free 
  - Calcium cyanamide   
 3102.70.10 - - - Containing more than 2.5% by  weight of nitrogen kg free 
 3102.70.90 - - - Other kg free 
 3102.80.00 - Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution kg free 
 3102.90.00 - Other, including mixtures not specified  in the foregoing subheadings kg free 
31.03  Mineral or chemical fertilisers, phosphatic.   
 3103.10.00 - Superphosphates kg free 
 3103.20.00 - Basic slag kg free 
 3103.90.00 - Other kg free 
31.04  Mineral or chemical fertilisers,  potassic.   
 3104.10.00 - Carnallite, sylvite and other crude  natural potassium salts kg free 
 3104.20.00 - Potassium chloride kg free 
  - Potassium sulphate   
 3104.30.10 - - - Containing more than 52% by  weight of K2O kg free 
 3104.30.90 - - - Other kg free 
  - Other   
 3104.90.10 - - - Magnesium sulphate - potassium sulphate containing more than 30%  of K2O kg free 
 3104.90.90 - - - Other kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
31.05  Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg.   
 3105.10.00 - Goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10kg kg free 
 3105.20.00 - Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium kg free 
 3105.30.00 - Diammonium hydrogenorthophosphate (diammonium phosphate) kg free 
 3105.40.00 - Ammonium dihydrogenorthosphate (monammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) kg free 
  - Other mineral or chemical fertilisers containing elements nitrogen and phosphorus   
 3105.51.00 - - Containing the two fertilising nitrates  and phosphates kg free 
 3105.59.00 - - Other kg free 
 3105.60.00 - Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium kg free 
 3105.90.00 - Other kg free 
(As amended by Act No. 9 of 1997 and No. 3 of 2000)

CHAPTER 32

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
Notes
1.    This Chapter does not cover
(a) Separate chemically defined elements or compounds (except those of heading  32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading  32.07, and also dyes or other colouring matter put up in forms or packings for retail sale, of heading 32.12);
(b) Tannates and other tannin derivatives of products of heading 29.36 to 29.39, 29.41 or 35.01 to 35.04; or
(c) Mastics of asphalt or other bituminous mastics (heading  27.15).
2.    Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes.
3.    Heading 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading  32.06; colouring pigments of heading  25.30 or Chapter 28, metal; flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations. The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading  32.12), or to other preparations of heading  32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.
4.    Heading  32.08 includes solutions (other than collodions) consisting of any of the products specified in heading  39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution.
5.    The expression "colouring matter" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers.
6.    The expression "stamping foils" in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of
(a) Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or
(b) Metal (including precious metal) or pigment, deposited on a supporting sheet of any material.

(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
32.01  Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.   
 3201.10.00 - Quebracho extract kg 5% 
 3201.20.00 - Wattle extract kg 5% 
 3201.90.00 - Other kg 5% 
32.02  Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning.   
 3202.10.00 - Synthetic organic tanning substances kg 5% 
 3202.90.00 - Other kg 5% 
32.03  Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.   
 3203.00.10 - - - Annatto, plain or in oil kg 5% 
  - Other   
 3203.00.91 - - - - In bulk kg 5% 
 3203.00.92 - - - - Not in bulk kg 5% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
32.04  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   
 3204.11.00 - - Disperse dyes and preparations based thereon kg free 
 3204.12.00 - - Acid dyes, whether or not pre- metallised, and preparations based  thereon; mordant dyes and  preparations based thereon kg 5% 
 3204.13.00 - - Basic dyes and preparations based  thereo kg 5% 
 3204.14.00 - - Direct dyes and preparations based thereon kg 5% 
 3204.15.00 - - Vat dyes (including those unsable in  that state as pigments) and  preparations based thereon kg 5% 
 3204.16.00 - - Reactive dyes and preparations based thereon kg 5% 
 3204.17.00 - - Pigments and preparations based  thereon kg 5% 
 3204.19.00 - - Other, including mixtures of colour- ing matter of two or more of the  subheading Nos 3204.11 to 3204.19 kg free 
 3204.20.00 - Synthetic organic products of a kind  used as fluorescent brightening agents kg 5% 
 3204.90.00 - Other kg 5% 
32.05  Colour lakes; preparations as specified  in Note 3 to this Chapter based on  colour lakes.   
 3205.00.10 - - - Dry kg 5% 
 3205.00.90 - - - Other kg 5% 
32.06  Other colouring matter; preparation as specified in Note 3 to this Chapter,  other than those of heading No. 32.03,  32.04 or 32.05; inorganic products of a  kind used as luminophores, whether or  not chemically defined.   
  - Pigments and preparations based on titanium dioxide   
 3206.11.00 - - Containing 80% or more by weight  of titanium dioxide calculated on the dry matter kg free 
 3206.19.00 - - Other kg 5% 
 3206.20.00 - Pigments and preparations based on chromium compounds kg 5% 
 3206.30.00 - Pigments and preparations based on cadmium compounds kg 5% 
  - Other colouring matter and other preparations   
  - - Ultramarine and preparations based thereon   
(As amended by Act No. 3 of 2006)

 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3206.41.10 - - - Laundry blue dye kg 5% 
 3206.41.90 - - - Other kg 5% 
 3206.42.00 - - Lithopone and other pigments and preparations based on zinc sulphide kg 5% 
 3206.43.00 - - Pigments and preparations based on hexacyanoferrates (ferrocyanides and ferricyanides) kg 5% 
 3206.49.00 - - Other kg 5% 
 3206.50.00 - Inorganic products of a kind used as  luminophores kg 5% 
32.07  Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic,  enamelling or glass industry; glass frit  and other glass, in the form of powder,  granules or flakes.   
 3207.10.00 - Prepared pigments, prepared opacifiers, prepared colours and similar  preparations kg 5% 
 3207.20.00 - Vitrifiable enamels and glazes, engobes (slips) and similar preparations kg 5% 
 3207.30.00 - Liquid lustres and similar preparations kg 5% 
 3207.40.00 - Glass frit and other glass, in the form of powder, granules or flakes kg 5% 
32.08  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.   
  - Based on polyesters   
 3208.10.10 - - - Varnishes and lacquers  unpigmented litre 25% 
 3208.10.90 - - - Other litre 25% 
  - Based on acrylic or vinyl polymers   
 3208.20.10 - - - Varnishes and lacquers  unpigmented litre 25% 
 3208.20.90 - - - Other litre 25% 
  - Other   
 3208.90.10 - - - Varnishes and lacquers  unpigmented litre 25% 
 3208.90.90 - - - Other litre 25% 
32.09  Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.   
  - Based on acrylic or vinyl polymers   
 309.10.10 - - - Varnishes and lacquers  unpigmented litre 25% 
 3209.10.90 - - - Other litre 25% 
  - Other   
 3209.90.10 - - - Varnishes and lacquers  unpigmented litre 25% 
 3209.90.90 - - - Other litre 25% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
32.10  Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.   
 3210.00.10 - - - Varnishes and lacquers  unpigmented kg 25% 
 3210.00.90 - - - Other kg 25% 
32.11 3211.00.00 Prepared driers kg 5% 
32.12  Pigments (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale.   
 3212.10.00 - Stamping foils kg 15% 
  - Other   
 3212.90.10 - - - Dyes in forms for retail sale or packings kg 15% 
 3212.90.90 - - - Other kg 5% 
32.13  Artists', students' or signboard paintings' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.   
 3213.10.00 - Colours in sets kg 15% 
 3213.90.00 - Other kg 15% 
32.14  Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non-refractory surfacing preparations for facades, indoor walls, floors, ceiling or the like.   
 3214.10.00 - Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings kg 15% 
 3214.90.00 - Other kg 15% 
32.15  Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.   
  - Printing ink kg 15% 
 3215.11.00 - - Black kg 15% 
 3215.19.00 - - Other kg 15% 
 3215.90.00 - Other kg 15% 
 (As amended by Act No.4 of 1999 and No. 1 of 2002)

CHAPTER 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations
Notes
1.    This Chapter does not cover
(a) Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;
(b) Soap or other products of heading 34.01; or
(c) Gum, wood or sulphate turpentine or other products of heading  38.05.
2.    The expression "odoriferous substances" in heading  33.02 refers only to the substances of heading  33.01, to odoriferous constituents isolated from those substances or to synthetic aromaties.
3.    Headings 33.03 to 33.07 apply, inter alia to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use.
4.    The expression "perfumery, cosmetic or toilet preparations" in heading  33.07 applies, inter alia, to the following products scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and non-wovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations.

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
33.01  Essential oils (terpeneless or not), includ- ing concretes and absolutes; resinoids;  extracted oleoresins; concentrates of  essential oils, in fats, in fixed oils, in waxes  or the like, obtained by enfleurage or  maceration; terpenic by-products of the  deterpenation of essential oils; aqueous  distillates and aqueous solutions of  essential oils.   
  - Essential oils of citrus fruit   
 3301.11.00 - - Of bergamot kg 5% 
 3301.12.00 - - Of orange kg 5% 
 3301.13.00 - - Of lemon kg 5% 
 3301.14.00 - - Of lime kg 5% 
 3301.19.00 - - Other kg 5% 
  - Essential oils other than those of citrus fruit   
 3301.21.00 - - Of geranium kg 5% 
 3301.22.00 - - Of jasmine kg 5% 
 3301.23.00 - - Of lavender or of lavandin kg 5% 
 3301.24.00 - - Of peppermint (mentha piperita) kg 5% 
 3301.25.00 - - Of other mints kg 5% 
 3301.26.00 - - Of vetiver kg 5% 
 3301.29.00 - - Other kg 5% 
 3301.30.00 - Resinoids kg 5% 
  - Other   
  - - Aqueous distillates containing more than 2% of alcohol by volume at a temperture of 10.50ºC   
 3301.90.11 - - - - For medical use kg 5% 
 3301.90.19 - - - - Other kg 5% 
 3301.90.90 - - - Other kg 5% 
33.02  Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these sub- stances, of a kind used as raw materials  in industry; other preparations based  on odoriferous substances, of a kind used  for the manufacture of beverages.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3302.10.00 - Of a kind used in the food or drink industries kg 5% 
  - Other   
 3302.90.10 - - - In bulk kg 15% 
 3302.90.20 - - - Not in bulk kg 5% 
33.03 3303.00.00 Perfumes and toilet waters. litre 25% 
33.04  Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.   
 3304.10.00 - Lip make-up preparations kg 25% 
 3304.20.00 - Eye make-up preparations kg 25% 
 3304.30.00 - Manicure pedicure preparations kg 25% 
  - Other   
 3304.91.00 - - Powders, whether or not compressed kg 25% 
 3304.99.00 - - Other kg 25% 
33.05  Preparations for use on the hair.   
 3305.10.00 - Shampoos kg 25% 
 3305.20.00 - Preparations for permanent waving or straightening kg 25% 
 3305.30.00 - Hair lacquers kg 25% 
 3305.90.00 - Other kg 25% 
33.06  Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between  the teeth (dental floss), in individual  retail packages.   
 3306.10.00 - Dentifrices kg 25% 
 3306.20.00 - Yarn used to clean between the teeth  (dental floss) kg 25% 
 3306.90.00 - Other kg 25% 
33.07  Pre-shave, shaving or after-shave preparations, personal deodorants,  bath preparations, depilatories and  other perfumery, cosmetic or toilet  preparations, not elsewhere specified  or included, prepared room deodorants,  whether or not perfumed or having  disinfectant properties.   
 3307.10.00 - Pre-shave, shaving or after-shave preparations kg 25% 
 3307.20.00 - Personal deodorants and antiperspirants kg 25% 
 3307.30.00 - Perfumed bath salts and other bath preparations kg 25% 
  - Preparations for perfuming or  deodorising rooms, including  odoriferous preparations used during  religious rites   
 3307.41.00 - - "Agarbatti" and other odoriferous preparations which operate by  burning kg 25% 
 3307.49.00 - - Other kg 25% 
 3307.90.00 - Other kg 25% 
(As amended by Act No. 9 of 1997 and Act No.4 of 1999)

CHAPTER 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster
Notes
1.    This Chapter does not cover
(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading  15.17;
(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  33.05, 33.06 or 33.07).
2.    For the purposes of heading  34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading  34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading  34.05 as "scouring powders and similar preparations."
3.    For the purposes of heading 34.02, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5% at 20ºC and left to stand for one hour at the same temperature
(a) Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and
(b) Reduce the surface tension of water to 4.5 ´ 10-2 N/m (45 dyne/cm) or less
4.    In heading  34.03 the expression "petroleum oils and oils obtained from bituminous minerals" applies to the products defined in Note 2 to Chapter 27.
5.    In heading  34.04 subject to the exclusion provided below, the expression "artificial waxes and prepared waxes" applies only to
(A) Chemically produced organic products of a waxy character, whether or not water-soluble;
(B) Products obtained by mixing different waxes;
(C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.
The heading does not apply to
(a) Products of heading  15.16, 34.02 or 38.23, even if having a waxy character;
(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading  15.21;
(c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or
(d) Waxes mixed with, dispersed or dissolved in a liquid medium (headings  34.05, 38.09, etc).

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
34.01  Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap, organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and non-wovens, impregnated, coated or covered with soap or detergent.   
  - Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and non-wovens, impregnated, coated or covered with  soap or detergent   
  - - For toilet use (including medicated products)   
 3401.11.10 - - - Shaving soap quintal * 
 3401.11.20 - - - Medicated soap quintal 25% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3401.11.90

3401.19.10 - - Other
-- Other
-- Medicated products quintal
quintal
quintal *

25% 
 3401.19.90

3401.20.10
3401.20.90
3401.30.00 -- Other:
- Soap in other forms
-- Medicated
-- Other
- Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap. quintal

quintal
quintal

 

quintal *

25%
*

 

25% 
34.02  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. 34.01.   
  - Organic surface-active agents, whether  or not put up for retail sale   
 3402.11.00 - - Anionic kg 5% 
 3402.12.00 - - Cationic kg 5% 
 3402.13.00 - - Non-ionic kg 5% 
 3402.19.00 - - Other kg # 
 3402.20.00 - Preparations put up for retail sale kg # 
  - Other   
 3402.90.10 - - - Wetting agents and spreaders, in  liquid powder form specially  prepared for use in conjunction  with spray fluids for the prevention  or treatment of disease in plants or  trees kg 5% 
 3402.90.90 - - - Other kg 15% 
34.03  Lubricating preparations, (including cutting oil preparations, bolt or nut release preparations, anti-trust or anti- corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for 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   
  - - - Preparations for the treatment of  textile materials, leather, furskins or  other materials   
 3403.11.11 - - In bulk kg free 
 3403.11.12 - - Not in bulk kg 5% 
 3403.11.20 - - - Grease (mineral) kg 5% 
  - - Other   
 3403.19.11 - - - In bulk kg free 
 3403.19.12 - - - Not in bulk kg 5% 
 3403.19.20 - - - Greases kg 5% 
  - Other   
 3403.91.00 - - Preparations for the treatment of  textile materials, leather, furskins or  other materials kg free 
 3403.99.00 - - Other kg free 
34.04  Artificial waxes and prepared waxes   
  - Of chemically modified lignite   
 3404.10.10 - - - In bulk kg 5% 
 3404.10.20

3404.20.10
3404.20.20 - - - Not in bulk
- Of poly (oxyethylene) (polyethleneglycol:
-- In bulk
-- Not in bulk kg

kg
kg 15%

5%
15% 
* 25% or K2,500 per kg whichever is the greater
# 25% or K1,200 per kg whichever is the greater

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Of polyethylene glycol   
 3404.20.10 - - - In bulk kg 5% 
 3404.20.20 - - - Not in bulk kg 5% 
  - Other   
 3404.90.10 - - In bulk kg 5% 
 3404.90.20 - - - Not in bulk kg 5% 
34.05  Polishes and creams, for footwater, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwoven, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding  waxes of heading No. 34.04.   
 3405.10.00 - Polishes, creams and similar  preparations for footwear or leather kg 25% 
 3405.20.00 - Polishes, creams and similar  preparations for the maintenance of  wooden  furniture, floors or other  woodwork kg 25% 
 3405.30.00 - Polishes and similar preparations for coachwork, other than metal polishes kg 25% 
 3405.40.00 - Scouring pastes and powders and other scouring preparations kg 25% 
 3405.90.00 - Other kg 25% 
34.06 3406.00.00 Candles, tapers and the like kg 25% or k2000 per kg whichever is the greater 
34.07  Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impressions 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 (or calcined gypsum or calcium sulphate).   
 3407.00.10 Dental goods kg free 
 3407.00.90 Other kg 25% 
(As amended by Act No. 9 of 1997, No.4 of 1999 , No. 3 of 2000, No. 2 of 2001 and No. 1 of 2002)

CHAPTER 35

Albuminoidal substances; modified starches; glues; enzymes
Notes
1.    This Chapter does not cover
(a) Yeasts (heading 21.02);
(b) Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30;
(c) Enzymatic preparations for pre-tanning (heading  32.02;
(d) Enzymatic soaking or washing preparations and other products of Chapter 34;
(e) Hardened proteins (heading  39.13); or
(f) Gelatin products of the printing industry (Chapter 49).
2.    For the purposes of heading  34.05, the term "dextrins" means starch degradation products with a reducing sugar content, expressed as dextrose on the dry substance, not exceeding 10%. Such products with a reducing sugar content exceeding 10% fall in heading  17.02.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
35.01  Casein, caseinates and other casein derivatives; casein glues.   
  - Casein   
 3501.10.10 - - - In bulk kg 25% 
 3501.10.20 - - - Not in bulk kg 25% 
  - Other   
 3501.90.10 - - - Casein glues kg 25% 
  - - Other   
 3501.90.91 - - - - In bulk kg 25% 
 3501.90.92 - - - - Not in bulk kg 25% 
35.02  Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey protein calculated on the dry matter), albuminates and other albumin derivatives.   
  - Egg albumin   
 3502.11.00 - - Dried kg 25% 
 3502.19.00 - - Other kg 25% 
 3502.20.00 - Milk albumin, including concentrates of two or more whey proteins kg 25% 
 3502.90.00 - Other kg 25% 
35.03  Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading No. 35.01.   
 3503.00.10 - - - In bulk kg 5% 
 3503.00.20 - - - Not in bulk kg 25% 
35.04 3504.00.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide power, whether or not chromed. kg 25% 
35.05  Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified  starches.   
 3505.10.00 - Dextrims and other modified starches kg 5% 
 3505.20.00 - Glues kg 5% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
35.06  Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg.   
 3506.10.00 - Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1kg kg 25% 
  - Other   
 

3506.91.10 - - Adhesives based on polymers of heading 39.01 to 39.13 or on rubber or plastics (including artificial resins)
-- When imported in bulk for use in Tyre retreading or remoulding 

kg 

5% 
 3506.91.20
3506.99.00 -- Other
- - Other kg
kg 5%
5% 
35.07  Enzymes; prepared enzymes not elsewhere specified or included.   
 3507.10.00 - Rennet and concentrates thereof kg 5% 
 3507.90.00 - Other kg 5% 
(As amended by Act No.1 of 1998, No.4 of 1999 and No. 1 of 2002)

CHAPTER 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
Note
1.    This Chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.
2.    The expression "articles of combustible materials" in heading  36.06 applies only to
(a) Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
(b) Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm; and
(c) Resin torches, firelighters and the like.

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
36.01 3601.00.00 Propellent powders. kg 25% 
36.02  Prepared explosives, other than propellent powders.   
 3602.00.10 - - - Dynamite kg 15% 
 3602.00.20 - - - Gelignite kg 15% 
 3602.00.30 - - - Dynagel kg 15% 
 3602.00.90 - - - Other kg 15% 
36.03  Safety fuses; detonating fuses; percussion or detonating caps; ingniters; electric detonators.   
 3603.00.10 - - - Unassembled No. 5% 
 3603.00.90 - - - Other No. 25% 
     
     
36.04  Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles.   
 3604.10.00 - - Fireworks - 25% 
 3604.90.00 - - Other - 15% 
36.05 3605.00.00 Matches, other than pyrotechnic articles of heading No.36.04. per 100 25% 
36.06  Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter.   
 3606.10.00 - Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm3  25% 
 3606.90.00 - Other  15% 
(As amended by Act No.4 of 1999 and No. 1 of 2002)

CHAPTER 37

Photographic or cinematographic goods
Notes
1.    This Chapter does not cover waste or scrap
2.    In this Chapter the word "photographic" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces.

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
37.01  Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs.   
 3701.10.00 - For X-ray  free 
 3701.20.00 - Instant print film  15% 
 3701.30.00 - Other plates and film, with any side exceeding 255mm  15% 
  - Other   
 3701.91.00 - - For colour photography (polychrome)  15% 
 3701.99.00 - - Other  15% 
37.02  Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.   
 3702.10.00 - For X-ray  free 
 3702.20.00 - Instant print film  25% 
  - Other film, without perforations, of a width not exceeding 105mm   
 3702.31.00 - - For colour photography (polychrome) m2 25% 
 3702.32.00 - - Other, with silver halide emulsion m2 25% 
 3702.39.00 - - Other m2 25% 
  - Other film, without perforations, of a width exceeding 105mm   
 3702.41.00 - - Of a width exceeding 610mm and a length exceeding 200m, for colour photography (polychrome) m2 25% 
 3702.42.00 - - Of a width exceeding 610mm and of a length exceeding 200m, other than for colour photography m2 25% 
 3702.43.00 - - Of a width exceeding 610mm and of a length not exceeding 200m m2 25% 
 3702.44.00 - - Of a width exceeding 105mm but not exceeding 610mm m2 25% 
  - Other film, for colour photography (polychrome)   
 3702.51.00 - - Of a width not exceeding 16mm and of a length not exceeding 14m m2 25% 
 3702.52.00 - - Of a width not exceeding 16mm and of a length exceeding 14m m2 25% 
 3702.53.00 - - Of a width exceeding 16m m but not exceeding 35mm and of a length not exceeding 30m, for slides m2 25% 
 3702.54.00 - - Of a width exceeding 16mm but not exceeding 35 mm and of a length not exceeding 30m, other than for slides m2 25% 
 3702.55.00 - - Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m m2 25% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3702.56.00 - - Of a width exceeding 35mm m2 25% 
  - Other   
 3702.91.00 - - Of a width not exceeding 16mm  m2 25% 
 3702.93.00 - - Of a width exceeding 16mm but not exceeding 35mm and of a length not exceeding 30m m2 25% 
 3702.94.00 - - Of a width exceeding 16mm but not exceeding 35mm and of a length exceeding 30m m2 25% 
 3702.95.00 - - Of a width exceeding 35mm m2 25% 
37.03  Photographic paper, paperboard and textiles, sensitised, unexposed.   
 3703.10.00 - In rolls of a width exceeding 610mm kg 25% 
 3703.20.00 - Other, for colour photography (polychrome) kg 25% 
  - Other   
 3703.90.10 - - - For X-ray kg free 
 3703.90.90 - - - Other kg 25% 
37.04  Photographic plates, film, paperboard and textiles, exposed but not developed.   
 3704.00.10 - - - For X-ray kg free 
 3704.00.20 - - - Cinematographic kg 25% 
 3704.00.90 - - - Other kg 25% 
37.05  Photographic plates and film, exposed and developed, other than cinematograph film.   
 3705.10.00 - For offset reproduction kg 25% 
 3705.20.00 - Microfilms kg 25% 
 3705.90.00 - Other kg 25% 
37.06  Cinematograph film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.   
 3706.10.00 - Of a width of 35mm or more m2 25% 
 3706.90.00 - Other m2 25% 
37.07  Chemical preparations for photographic uses (other than varnishes, glues adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.   
 3707.10.00 - Sensitising emulsions  25% 
 3707.90.00 - Other  25% 
(As amended by Act No. 1 of 2002)

CHAPTER 38

Miscellaneous chemical products
Notes
1.    This Chapter does not cover
(a) Separate chemically defined elements or compounds with the exception of the following
(1) Artificial graphite (Heading 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading  38.13);
(4) Certified reference materials specified in Note below;
(5)   Products specified in Note 3 (a) or (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  21.06).
(c)    Ash and residues (including sludges, other than sewage sludge), containing  metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3(a) or 3(b) of Chapter 26 (heading 26.20);
(d) Medicaments (heading  30.03 or 30.04) or
(e) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading  26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading  71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2(A) For the purpose of heading 38.22, the expression "certified reference materials" means reference materials which are accompanied by a certificate which indicates the values for the certified properties, the method used to determine these value and the degree of certainty associated with each value and which are suitable for analytical calibrating or referencing purposes.

(B) With the exception of the products of Chapter 28 or 29, for the  classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomeclature";

3.    Heading  38.24, includes the following goods which are not to be classified in any other heading of the nomenclature
(a) Cultured crystals (other han optical elements) weighing not less than 2.5g 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).
4.   Throughout the Nomenclature, "municipal waste" means waste if a kind collected form house holds, hotels, restaurants, hospitals, shops, offices etc., road and pavement sweepings as well as construction and demolition waste.  Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles.  The term "municipal waste" however, does not cover-

(a) individual materials or articles segregated from the waste, such as   waste plastics, rubber, wood paper textiles, glass or metals and spent batteries which fall in their appropriate headings of the Nomenclature;
(b) industrial waste;
(c) waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
(d) clinical waste, as defined in paragraph (a) of Note 6 below:

5. For the purposes of heading 38.25 "sewage sludge  "means sludge arising form urban effluent treatment plant and includes pre-treatment waste, scourings and unstablised sludge.  Stablished sludge when suitable for use as fertilizer is excluded (Chapter 31).

6. For the purpose of heading 38.25, expression "other waste   " applies to-
(a) clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or procedure, which often contain pathogens and pharmaceutical substances and require special disposal procedure (for example, soiled dressings, used gloves and used syringes);
(b) waste of metal pickling liquors, hydraulic fluids, brake fluids and         anti-freezing fluids; and
(c) waste organic solvents;
(d) other waste from chemicals or allied industries; but the expression "other wastes "does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).

Subheading Note
1. For the purpose of subheadings 3825.41.00 and 3825.49.00,
"waste or organic solvents" are wastes containing mainly organic solvents, not fit for further use as presented as  primary products, whether or not intended for recovery of the solvents.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
38.01  Artificial graphite; colloidal or semi- collodial graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures.   
 3801.10.00 - Artificial graphite kg 15% 
 3801.20.00 - Colloidal or semi-colloidal graphite kg 15% 
 3801.30.00 - Carbonaceous pastes for electrodes and similar pastes for furnance linings kg 15% 
 3801.90.00 - Other kg 15% 
38.02  Activated carbon; activated natural mineral products; animal black, including spent animal black.   
 3802.90.00 - Activated carbon kg 15% 
 3802.90.00 - Other kg 15% 
38.03 3803.00.00 Tall oil, whether or not refined. kg 15% 
38.04 3804.00.00 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 38.03. kg 15% 
38.05  Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha- terpineol as the main constituents.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3805.10.00 - Gum, wood or sulphate turpentine oils kg 15% 
 3805.20.00 - Pine oil litre 15% 
 3805.90.00 - Other kg 15% 
38.06  Rosins and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.   
 3806.10.00 - Rosin and resin acids kg 15% 
 3806.20.00 - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts kg 15% 
 3806.30.00 - Ester gums kg 15% 
 3806.90.00 - Other kg 15% 
38.07 3807.00.00 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers pitch and similar preparations based on rosin, resin acids or on vegetable pitch. kg 15% 
38.08  Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).   
 
3808.10.10
3808.10.90 - Insecticides:
- - For use in agriculture or horticulture
- - Other 
kg
kg 
15%
15% 
 
3808.20.10
3808.20.90 - Fungicides
- - For use in agriculture or horticulture
- - Other 
kg
kg 
free
5% 
 3808.30.00 - Herbicides, anti-sprouting products and plant-growth regulators 
kg 
free 
 
3808.40.10
3808.40.90 - Disinfectants
- - For use in agriculture or horticulture
- - Other 
kg
kg 
15%
15% 
 
3808.90.10
3808.90.90 - Other
- - For use in agriculture or horticulture
- - Other 
kg
kg 
15%
15% 
38.09  Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or the like industries, not elsewhere specified or included.   
 3809.10.00 - With a basis of amylaceous substances kg 5% 
  - Other   
 3809.91.00 - - Of a kind used in the textile industry or like industries kg 5% 
 3809.92.00 - - Of a kind used in the paper or like industries kg 5% 
 3809.99.00 - - Of a kind used in the leather or like industries kg 15% 
38.10  Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods.   
 3810.10.00 - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials kg 15% 
 3810.90.00 - Other kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
38.11  Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity  improvers, anti-corrosive preparation  and other prepared additives, for  mineral oils (including gasoline) or for  other liquids used for the same  purposes as mineral oils.   
  - Anti-knock preparations   
 3811.11.00 - - Based on lead compounds kg 15% 
 3811.19.00 - - Other kg 15% 
  - Additives for lubricating oils   
 3811.21.00 - - Containing petroleum oils or oils obtained from bituminous minerals kg free 
 3811.29.00 - - Other kg free 
 3811.90.00 - Other kg 15% 
38.12  Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics.   
 3812.10.00 - Prepared rubber accelerators kg 15% 
 3812.20.00 - Compound plasticisers for rubber or plastics kg 15% 
 3812.30.00 - Anti-oxidising preparations and other compound stabilisers for rubber or plastics kg 15% 
38.13  3813.00.00 Preparations and charges for fire- extinguishers; charged  fire- extinguishing grenades. kg 15% 
38.14  Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.   
 3814.00.10 - - - Paint removers kg 15% 
 3814.00.90 - - - Other litre 15% 
38.15  Reactions initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.   
  - Supported catalysts   
 3815.11.00 - - With nickel or nickel compounds as  the active substance kg 15% 
 3815.12.00 - - With precious metal or precious metal compounds as the active substance kg 15% 
 3815.19.00 - - Other kg 15% 
 3815.90.00 - Other kg 15% 
38.16 3816.00.00 Refractory cements, mortars, concretes and similar compositions, other than products of heading No. 38.01. kg 5% 
38.17  Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02.   
 3817.10.00 - Mixed alkylbenzens and mixed Alkynaphthalenes, other than those of Heading 27.07 or 29.02 

kg 

free 
 3817.20.00 - Mixed alkylnaphthalenes kg free 
38.18 3818.00.00 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. kg 15% 
(As amended by Act No. 3 of 2004)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
38.19 3819.00.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. kg 15% 
38.20 3820.00.00 Anti-freezing preparations and prepared de-icing fluids. kg 15% 
38.21 3821.00.00 Prepared culture media for development of micro-organisms. kg free 
38.22 3822.00.00 Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading No. 30.02 or 30.06 certified reference materials. kg free 
38.23  Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.   
  - Industrial monocarboxylic fatty acids; acid oils from refining   
 3823.11.00 - - Stearic acid kg 15% 
 3823.12.00 - - Oleic acid kg 15% 
 3823.13.00 - - Tall oil fatty acids kg 15% 
 3823.19.00 - - Other kg 15% 
 3823.70.00 - Industrial fatty alcohols kg 15% 
38.24  Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included;    
 3824.10.00 - Prepared binders for foundry moulds or cores kg 15% 
 3824.20.00 - Naphthionic acids, their water-insoluble salts and their esters kg 15% 
 3824.30.00 - Non-agglomerated metal carbides mixed together or with metallic binders kg 15% 
 3824.40.00 - Prepared additives for cements, mortars  or concretes kg 15% 
 3824.50.00 - Non-refractory mortars and concretes kg 15% 
 3824.60.00 - Sorbitol other than that of subheading  No. 2905.44 kg 15% 
  - Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing two or more different halogens   
 3824.71.00 - - Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine kg 15% 
 3824.79.00 - - Other kg 15% 

38.25 3824.90.00

 

 

3825.10.00
3825.20.00
3825.30.00

3825.41.00
3825.49.00
3825.50.00

3825.61.00
3825.69.00
3825.90.00 - - Other
Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.
- Municipal waste
- Sewage sludge
- Clinical waste
- Waste organic solvents:
-- Halogenated
-- Other
- Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids
- Other waste from chemical or allied industries
-- Mainly containing organic constituents
-- Other
- Other kg

 

 

kg
kg
kg

kg
kg

kg

kg
kg
kg 5%

 

 

15%
15%
15%

15%
15%

15%

15%
15%
15% 
(As amended by Act No. 9 of 1997, No.4 of 1999, No. 3 of 2000, No. 2 of 2001 and No. 1 of 2002)

Section VII
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF

Notes.
1.    Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtained a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are
(a) Having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
(b) Presented together; and
(c) Identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
2.    Except for the goods of heading  39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

CHAPTER 39

Plastics and articles thereof
Notes
1.    Throughout the Nomenclature, the expression "plastics" means those materials of heading  39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence.
Throughout the Nomenclature any reference to "plastics" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section XI.
2.    This Chapter does not cover
(a) Waxes of heading  27.12 or 34.04;
(b) Separate chemically defined organic compounds (Chapter 29);
(c) Heparin or its salts (heading  30.01);
(d) Solutions (other than collodions) consisting of any of the products specified in heading  39.01 to 39.13 in volatile organic solvents when the weight of the solvent exceeds 50% of the weight of the solution (heading  32.08); stamping foils of heading  32.12;
(e) Organic surface-active agents or preparations of heading  34.02;
(f) Run gums or ester gums (heading  38.06);
(g) Diagnostic or laboratory reagents on a backing of plastics (heading  38.22);
(h) Synthetic rubber, as defined for the purpose of Chapter 40, or articles thereof;
(ij) Saddlery or harness (heading  42.01) or trunks, suitcases, handbags or other containers of heading  42.02;
(k) Plaits, wickerwork or other articles of Chapter 46;
(l) Wall coverings of heading  48.14;
(m) Goods of Section XI (textiles and textile articles);
(n) Articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);
(o) Imitation jewellery of heading  71.71;
(p) Articles of Section XVI (machines and mechanical or electrical appliances);
(q) Parts of aircraft or vehicles of Section XVII;
(r) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);
(s) Articles of Chapter 91 (for example, clock or watch cases);
(t) Articles of Chapter 92 (for example, musical instruments or parts thereof);
(u) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings);
(v) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(w) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).
3.    Heading 39.01 to 39.11 apply to goods of a kind produced by chemical synthesis, falling in the following categories
(a) Liquid synthetic polylefins of which less than 60% by volume distils at 300ºC, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);
(b) Resins not highly polymerised, of the coumarone-indene type (heading . 39.11);
(c) Other synthetic polymers with an average of at least 5 monomer units;
(d) Silicones (heading  39.10);
(e) Resoles (heading  39.09) and other prepolymers.
4.    The expression "copolymers" covers all polymers in which no single monomer unit contributes 95% or more by weight to the total polymer content. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit. For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together.
   If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration.
5.    Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer. This provision does not apply to graft copolymers.
6.    In heading 39.01 to 39.14, the expression "primary forms" applies only to the following forms
(a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions;
(b) Block of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.
7.    Heading  39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (heading  39.01 to 39.14).
8.    For the purposes of heading  39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactures or finished products of agarden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes.
9.    For the purposes of heading  39.18, the expression "wall or ceiling coverings of plastics" applies to products in rolls, of a width not less than 45cm, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than paper, the layer of plastic (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated.
10.    In heading  39.20 to 39.21, the expression "plates, sheet, flim, foil and strip" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut, they become articles ready for use).
11.    Heading  39.25 applies only to the following articles, not being products covered by any of the earlier headings of sub-Chapter II
(a) Reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;
(b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs;
(c) Gutters and fittings thereof;
(d) Doors, windows and their frames and thresholds for doors;
(e) Balconies, balustrades, fencing, gates and similar barriers;
(f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;
(g) Large-scale shelving for assembly and permanent installation, for example, in shops, workships, warehouses;
(h) Ornamental architectual features, for example, flutings, cupolas, dovecotes; and
(ij) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.
Subheading Notes
1.    Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions
(a) Where there is subheading named "other" in the same series
(1) The designation in a subheading of a polymer by the prefix "poly" (e.g. polyethylene and polyamide-6,6) means that the constituent monomer 95% or more by weight of the total polymer content.
(2) The copolymers named in subheadings  39013.30, 3903.30 and 3904.30 are to be classified in those subheadings, provided that the comonomer units of the named copolymers contribute 95% or more by weight of the totalpolymer content.
(3) Chemically modified polymers are to be classified in the subheading named "other" provided that the chemically modified polymers are not more specifically covered by another subheading
(4) Polymers not meeting (1), (2) or (3) above are to be classified in th subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared.
(b) Where there is no subheading named "other" in the same series
(1) Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit. For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared.
(2) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer.
  Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions.
2.  For the purposes of subheading 3920.43, the word "plasticisers" includes secondary plasticisers

(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  I.-PRIMARY FORMS   
39.01  Polymers of ethylene, in primary forms.   
  - Polyethylene having a specific gravity of less than 0.94   
  - - - Liquid or paste   
 3901.10.11 - - - - Pigmented kg free 
 3901.10.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3901.10.21 - - - - In bulk kg free 
 3901.10.22 - - - - Not in bulk kg free 
 3901.10.90 - - - Other primary forms, pigmented kg free 
  - Polyethylene having a specific gravity  of 0.94 or more   
  - - - Liquid or paste   
 3901.20.11 - - - - Pigmented kg free 
 3901.20.19 - - - - Other kg free 
  - - - Other primary forms, pigmented   
 3901.20.21 - - - - In bulk kg free 
 3901.20.22 - - - - Not in bulk kg free 
 3901.20.90 - - - Other primary forms, pigmented kg free 
  - Ethylene-vinyl acetate copolymers.   
  - - - Liquid or paste   
 3901.30.11 - - - - Pigmented kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3901.30.19 - - - - Other kg free 
  - - - Other primary forms, pigmented   
 3901.30.21 - - - - In bulk kg free 
 3901.30.22 - - - - Not in bulk kg free 
 3901.30.90 - - - Other primary forms, pigmented kg free 
  - Other   
  - - - Liquid or paste   
 3901.90.11 - - - - Pigmented kg free 
 3901.90.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3901.90.21 - - - - In bulk kg free 
 3901.90.22 - - - - Not in bulk kg free 
 3901.90.90 - - - Other primary forms, pigmented kg free 
39.02  Polymers of propylene or of other olefins; in primary forms.   
  - Polypropylene   
  - - - Liquid or paste   
 3902.10.11 - - - - Pigmented kg free 
 3902.10.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3902.10.21 - - - - In bulk kg free 
 3902.10.22 - - - - Not in bulk kg free 
 3902.10.90 - - - Other primary forms, pigmented kg free 
  - Polyisobutylene   
  - - - Liquid or paste   
 3902.20.11 - - - - Pigmented kg free 
 3902.20.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3902.20.21 - - - - In bulk kg free 
 3902.20.22 - - - - Not in bulk kg free 
 3902.20.90 - - - Other primary forms, pigmented kg free 
  - Propylene copolymers   
  - - - Liquid or paste   
 3902.30.11 - - - - Pigmented kg free 
 3902.30.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3902.30.21 - - - - In bulk kg free 
 3902.30.22 - - - - Not bulk kg free 
 3902.30.90 - - - Other primary forms, pigmented kg free 
  - Other   
  - - - Liquid or paste   
 3902.90.11 - - - - Pigmented kg free 
 3902.90.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3902.90.21 - - - - In bulk kg free 
 3902.90.22 - - - - Not in bulk kg free 
 3902.90.90 - - - Other primary forms, pigmented kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
39.03  Polymers of styrene, in primary  forms.   
  - Polystyrene   
  - - Expansible   
  - - - Liquid or paste   
 3903.11.11 - - - - Pigmented kg free 
 3903.11.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3903.11.21 - - - - In bulk kg free 
 3903.11.22 - - - - Not in bulk kg free 
 3903.11.90 - - - Other primary forms, pigmented kg free 
  - - Other   
  - - - Liquid or paste   
 3903.19.11 - - - - Pigmented kg free 
 3903.19.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3903.19.21 - - - - In bulk kg free 
 3903.19.22 - - - - Not in bulk kg free 
 3903.19.90 - - - Other primary forms, pigmented kg free 
  - Styrene-acrylonitrile (SAN) copolymers   
  - - - Liquid or paste   
 3903.20.11 - - - - Pigmented kg free 
 3903.20.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3903.20.21 - - - - In bulk kg free 
 3903.20.22 - - - - Not in bulk kg free 
 3903.20.90 - - - Other primary forms, pigmented kg free 
  - Acrylonitrile-butadiene-styrene (ABS) copolymers   
  - - - Liquid or paste   
 3903.30.11 - - - - Pigmented kg free 
 3903.30.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3903.30.21 - - - - In bulk kg free 
 3903.30.22 - - - - Not in bulk kg free 
 3903.30.90 - - - Other primary forms, pigmented kg free 
  - Other   
  - - - Liquid or paste   
 3903.90.11 - - - - Pigmented kg free 
 3903.90.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3903.90.21 - - - - In bulk kg free 
 3903.90.22 - - - - Not in bulk kg free 
 3903.90.90 - - - Other primary forms, pigmented kg free 
39.04  Polymers of vinyl chloride or of other halogenated olefins, in primary forms.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Poly(vinyl) chloride, not mixed with any other substances   
  - - - Liquid or paste   
 3904.10.11 - - - - Pigmented kg free 
 3904.10.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3904.10.21 - - - - In bulk kg free 
 3904.10.22 - - - - Not in bulk kg free 
 3904.10.90 - - - Other primary forms, pigmented kg free 
  - Other poly(vinyl) chloride   
  - - Non-Plasticised   
  - - - Liquid or paste   
 3904.21.11 - - - - Pigmented kg free 
 3904.21.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3904.21.21 - - - - In bulk kg free 
 3904.21.22 - - - - Not in bulk kg free 
 3904.21.90 - - - Other primary forms, pigmented kg free 
  - - Plasticised   
  - - - Liquid or paste   
 3904.22.11 - - - - Pigmented kg free 
 3904.22.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3904.22.21 - - - - In bulk kg free 
 3904.22.22 - - - - Not in bulk kg free 
 3904.22.90 - - - Other primary forms, pigmented kg free 
  - Vinyl chloride-vinyl acetate copolymers   
  - - - Liquid or paste   
 3904.30.11 - - - - Pigmented kg free 
 3904.30.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3904.30.21 - - - - In bulk kg free 
 3904.30.22 - - - - Not in bulk kg free 
 3904.30.90 - - - Other primary forms, pigmented kg free 
  - Other Vinyl chloride copolymers   
  - - - Liquid or paste   
 3904.40.11 - - - - Pigmented kg free 
 3904.40.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3904.40.21 - - - - In bulk kg free 
 3904.40.22 - - - - Not in bulk kg free 
 3904.40.90 - - - Other primary forms, pigmented kg free 
  - Vinylidene chloride polymers   
  - - - Liquid or paste   
 3904.50.11 - - - - Pigmented kg free 
 3904.50.19 - - - - Other kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - - - Other primary forms, not  pigmented   
 3904.50.21 - - - - In bulk kg free 
 3904.50.22 - - - - Not in bulk kg free 
 3904.50.90 - - - Other primary forms, pigmented kg free 
  - Fluoro-polymers   
  - - Polytetrafluoroethylene   
  - - - Liquid or paste   
 3904.61.11 - - - - Pigmented kg free 
 3904.61.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3904.61.21 - - - - In bulk kg free 
 3904.61.22 - - - - Not in bulk kg free 
 3904.61.90 - - - Other primary forms, pigmented kg free 
  - - Other   
  - - - Liquid or paste   
 3904.69.11 - - - - Pigmented kg free 
 3904.69.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3904.69.21 - - - - In bulk kg free 
 3904.69.22 - - - - Not in bulk kg free 
 3904.69.90 - - - Other primary forms, pigmented kg free 
 3904.90.00 - Other kg free 
39.05  Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms.   
  - Poly(vinyl) acetate   
 3905.12.00 - - In aqueous dispersion kg free 
 3905.19.00 - - Other kg free 
  - Vinyl acetate copolymers   
 3905.21.00 - - In aqueous dispersion kg free 
 3905.29.00 - - Other kg free 
 3905.30.00 - Poly(vinyl) alcohol, whether or not containing unhydrolysed acetate groups kg free 
  - Other   
 3905.91.00 - - Copolymers kg free 
 3905.99.00 - - Other kg free 
39.06  Acrylic polymers in primary forms.   
  - Poly(methyl methacrylate)   
  - - - Liquid or paste   
 3906.10.11 - - - - Pigmented kg free 
 3906.10.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3906.10.21 - - - - In bulk kg free 
 3906.10.22 - - - - Not in bulk kg free 
 3906.10.90 - - - Other primary forms, pigmented kg free 
  - Other   
  - - - Liquid or paste   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3906.90.11 - - - - Pigmented kg free 
 3906.90.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3906.90.21 - - - - In bulk kg free 
 3906.90.22 - - - - Not in bulk kg free 
 3906.90.90 - - - Other primary forms, pigmented kg free 
39.07  Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.   
  - Polyacetals   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3907.10.11 - - - - Pigmented kg free 
 3907.10.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3907.10.21 - - - - In bulk kg free 
 3907.10.22 - - - - Not in bulk kg free 
 3907.10.30 - - - Blocks, lumps (including moulding powders), granules, flakes and  similar bulk forms kg free 
 3907.10.90 - - - Other kg free 
  - Other polyethers   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3907.20.11 - - - - Pigmented kg free 
 3907.20.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3907.20.21 - - - - In bulk kg free 
 3907.20.22 - - - - Not in bulk kg free 
 3907.20.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3907.20.90 - - - Other primary forms, pigmented kg free 
  - Epoxide resins   
  - - - Liquid or paste (including emulsions, dispersions and solutions)   
 3907.30.11 - - - - Pigmented kg free 
 3907.30.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3907.30.21 - - - - In bulk kg free 
 3907.30.22 - - - - Not in bulk kg free 
 3907.30.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3907.30.90 - - - Other primary forms, pigmented kg free 
  - Polycarbonates   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - - - Liquid or paste (including emulsions, dispersions and solutions)   
 3907.40.11 - - - - Pigmented kg free 
 3907.40.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3907.40.21 - - - - In bulk kg free 
 3907.40.22 - - - - Not in bulk kg free 
 3907.40.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3907.40.90 - - - Other primary forms, pigmented kg free 
  - Alkyd resins   
  - - - Liquid or paste (including emulsions, dispersions and solutions)   
 3907.50.11 - - - - Pigmented kg free 
 3907.50.19 - - - - Other   
  - - - Other primary forms, not  pigmented   
 3907.50.21 - - - - In bulk kg free 
 3907.50.22 - - - - Not in bulk kg free 
 3907.50.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3907.50.90 - - - Other primary forms, pigmented kg free 
  - Poly(ethylene terephthalate)   
  - - - Liquid or paste (including emulsions,  dispersions and solutions)   
 3907.60.11 - Other polyesters   
  - - Unsaturated   
  - - - Liquid or paste (including emulsions,  dispersions and solutions)   
 3907.60.19 - - - - Other kg free 
  - - - Other primary forms,  not pigmented   
 3907.60.21 - - - - In bulk kg free 
 3907.60.22 - - - - Not in bulk kg free 
 3907.60.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3907.60.90 - - - Other primary forms, pigmented kg free 
  - Other polyesters, Unsaturated   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3907.91.11 - - - - Pigmented kg free 
 3907.91.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3907.91.21 - - - - In bulk kg free 
 3907.91.22 - - - - Not in bulk kg free 
 3907.91.30 - - - Blocks, lumps, (including moulding powders), granules, flakes and similar bulk forms kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3907.91.90 - - - Other primary forms, pigmented kg free 
  - - Other   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3907.99.11 - - - - Pigmented kg free 
 3907.99.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3907.99.21 - - - - In bulk kg free 
 3907.99.22 - - - - Not in bulk kg free 
 3907.99.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3907.99.90 - - - Other primary forms, pigmented kg free 
39.08  Polyamides in primary forms.   
  - Polyamide-6, -11, -12, -6, -6, 9, -6.10, or -6,12   
  - - - Liquid or paste (including emulsions, dispersions and solutions)   
 3908.10.11 - - - - Pigmented kg free 
 3908.10.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3908.10.21 - - - - In bulk kg free 
 3908.10.22 - - - - Not in bulk kg free 
 3908.10.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3908.10.90 - - - Other primary forms, pigmented kg free 
  - Other   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3908.90.11 - - - - Pigmented kg free 
 3908.90.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3908.90.21 - - - - In bulk kg free 
 3908.90.22 - - - - Not in bulk kg free 
 3908.90.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3908.90.90 - - - Other primary forms, pigmented kg free 
39.09  Amino-resins, phenolic resins and polyurethanes, in primary forms.   
  - Urea resins, thiourea resins   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3909.10.11 - - - - Pigmented kg free 
 3909.10.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3909.10.21 - - - - In bulk kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3909.10.22 - - - - Not in bulk kg free 
 3909.10.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3909.10.90 - - - Other primary forms, pigmented kg free 
  - Melamine resins   
  - - - Liquid or paste (including emulsions, dispersions and solutions)   
 3909.20.11 - - - - Pigmented kg free 
 3909.20.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3909.20.21 - - - - In bulk kg free 
 3909.20.22 - - - - Not in bulk kg free 
 3909.20.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3909.20.90 - - - Other primary forms, pigmented kg free 
  - Other amino-resins   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3909.30.11 - - - - Pigmented kg free 
 3909.30.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3909.30.21 - - - - In bulk kg free 
 3909.30.22 - - - - Not in bulk kg free 
 3909.30.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3909.30.90 - - - Other primary forms, pigmented kg free 
  - Phenolic resins   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3909.40.11 - - - - Pigmented kg free 
 3909.40.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3909.40.21 - - - - In bulk kg free 
 3909.40.22 - - - - Not in bulk kg free 
 3909.40.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3909.40.90 - - - Other primary forms, pigmented kg free 
  - Polyurethanes   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3909.50.11 - - - - Pigmented kg free 
 3909.50.19 - - - - Other kg free 
  - - - Other primary forms, not  pigmented   
 3909.50.21 - - - - In bulk kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3909.50.22 - - - - Not in bulk kg free 
 3909.50.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3909.50.90 - - - Other primary forms, pigmented kg free 
39.10  Silicones in primary forms.   
  - - - Liquid or paste (including  emulsions, dispersions and  solutions)   
 3910.00.11 - - - - Pigmented kg free 
 3910.00.19 - - - - Others kg free 
  - - - Other primary forms, not pigmented kg free 
 3910.00.21 - - - - In bulk kg free 
 3910.00.22 - - - - Not in bulk kg free 
 3910.00.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3910.00.90 - - - Other primary forms, pigmented kg free 
39.11  Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.   
  - Petroleum resins, coumarone, indene or coumarone-indene resins, and polyterpenes   
  - - - Liquid or paste (including emulsions,  dispersions and solutions)   
 3911.10.11 - - - - Pigmented kg free 
 3911.10.19 - - - - Other kg free 
  - - - Other primary forms, not pigmented   
 3911.10.21 - - - - In bulk kg free 
 3911.10.22 - - - - Not in bulk kg free 
 3911.10.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3911.10.90 - - - Other primary forms, pigmented kg free 
  - Other   
  - - - Liquid or paste (including emulsions,  dispersion and solutions)   
 3911.90.11 - - - - Pigmented kg free 
 3911.90.19 - - - - Other kg free 
  - - - Other primary forms, not pigmented   
 3911.90.21 - - - - In bulk kg free 
 3911.90.22 - - - - Not in bulk kg free 
 3911.90.30 - - - Blocks, lumps (including moulding powders), granules, flakes and similar bulk forms kg free 
 3911.90.90 - - - Other primary forms, pigmented kg free 
39.12  Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms.   
  - Cellulose acetates   
 3912.11.00 - - Non-plasticised kg free 
 3912.12.00 - - Plasticised kg free 

Heading No. 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3912.20.00 - Cellulose nitrates (including collodions) kg free 
  - Cellulose ethers   
 3912.31.00 - - Carboxymethylcellulose and its salts kg free 
 3912.39.00 - - Other kg free 
 3912.90.00 - Other kg free 
39.13  Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary form.   
 3913.10.00 - Alginic acid, its salts and esters kg free 
 3913.90.00 - Other kg free 
39.14 3914.00.00 Ion-exchangers based on polymers of headings Nos. 39.01 to 39.13, in primary forms. kg free 
  II.-WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES;  ARTICLES   
39.15  Waster, parings and scrap, of plastics.   
  - Of polymers of ethylene   
 3915.10.10 - - - Waste and scrap kg 15% 
 3915.10.90 - - - Other primary forms, pigmented kg 15% 
  - Of polymers of styrene   
 3915.20.10 - - - Waste and scrap kg 15% 
 3915.20.90 - - - Other kg 15% 
  - Of polymers of vinyl chloride   
 3915.30.10 - - - Waste and scrap kg 15% 
 3915.30.90 - - - Other kg 15% 
  - Of other plastics   
 3915.90.10 - - - Waste and scrap kg 15% 
 3915.90.90 - - - Other kg 15% 
39.16  Monofilament of which any cross- sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics   
  - Of polymers of ethylene   
 3916.10.10 - - - Monofil, of which any cross- sectional dimension exceeds 1 mm kg 15% 
 3916.10.20 - - - Rods, sticks and profile shapes, whether or not surface worked but not otherwise worked kg 15% 
 3916.10.90 - - - Other kg 15% 
  - Of polymers of vinyl chloride   
 3916.20.10 - - - Monofil, of which any cross- sectional dimension exceeds 1 mm kg 15% 
 3916.20.20 - - - Rods, sticks and profile shapes, whether or not surface worked but not other wise worked kg 15% 
 3916.20.90 - - - Other kg 15% 
  - Of other plastics   
 3916.90.10 - - - Monofil, of which any cross- sectional dimension exceeds 1 mm kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3916.90.20 - - - Rods, sticks and profile shapes, whether or not surface worked but not otherwise worked kg 15% 
 3916.90.90 - - - Other kg 15% 
39.17  Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics.   
  - Artificial guts (sausage casings) of hardened protein or of cellulosic materials   
 3917.10.10 - - - Sausages casings kg 25% 
 3917.10.90 - - - Other kg 25% 
  - Tubes, pipes and hoses, rigid   
  - - Of polymers of ethylene   
 3917.21.10 - - - Garden hose of an internal diameter not exceeding 30.00mm kg 25% 
 3917.21.20 - - - Rigid, of an internal diameter not exceeding 203.00mm kg 15% 
 3917.21.90 - - - Other kg 15% 
  - - Of polymers of propylene   
 3917.22.10 - - - Garden hose of an internal diameter not exceeding 30.00mm kg 25% 
 3917.22.20 - - - Rigid, of an internal diameter not exceeding 203.00mm kg 15% 
 3917.22.90 - - - Other kg 15% 
  - - Of polymers of vinyl chloride   
 3917.23.10 - - - Garden hose of an internal diameter not exceeding 30.00mm kg 25% 
 3917.23.20 - - - Rigid of an internal diameter not exceeding 30.00mm kg 15% 
 3917.23.90 - - - Other kg 15% 
  - - Of other plastics   
 3917.29.10 - - - Garden hose of an internal diameter not exceeding 30.00mm kg 25% 
 3917.29.20 - - - Rigid, of an internal diameter not exceeding 203.00mm kg 15% 
 3917.29.30 - - - Plastic pipe and tube fittings kg 15% 
 3917.29.90 - - - Other kg 15% 
  - Other tubes, pipes and hoses   
  - - Flexible, tubes, pipes and hoses, having a minimum burst pressure of 27.6MPa   
 3917.31.10 - - Garden hose of an internal diameter not exceeding 30.00mm kg 25% 
 3917.31.20 - - - Flexible, of an internal diameter not exceeding 50.00mm kg 15% 
 3917.31.30 - - - Plastic pipe and tube fittings kg 15% 
 3917.31.90 - - - Other kg 15% 
  - - Other, not reinforced or otherwise combined with other materials, without fittings   
 3917.32.10 - - - Garden hose of an internal diameter not exceeding 30.00mm kg 25% 
 3917.32.20 - - - Flexible of an internal diameter not exceeding 50.00mm kg 15% 
 3917.32.30 - - - Plastic pipe and tube fittings kg 15% 
As amended by Act No. 1 of 2003

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3917.32.90 - - - Other kg 15% 
  - - Other, not reinforced or otherwise combined with other materials, with fittings   
 3917.33.10 - - - Plastic pipe and tube fittings kg 15% 
 3917.33.90 - - - Other kg 15% 
  - - Other   
 3917.39.10 - - - Garden hose of an internal diameter not exceeding 50.00mm kg 25% 
 3917.39.20 - - - Rigid, of an internal diameter not exceeding 203.00mm kg 15% 
 3917.39.30 - - - Flexible, of an internal diameter not exceeding 203.00mm kg 15% 
 3917.39.40 - - - Plastic pipe and tube fittings kg 15% 
 3917.39.90 - - - Other kg 15% 
  - Fittings   
 3917.40.10 - - - Plastic pipe and tube fittings kg 15% 
 3917.40.90 - - - Other kg 15% 
39.18  Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter.   
  - Of polymers of vinyl chloride   
 3918.10.10 - - - Floor coverings m2 25% 
 3918.10.90 - - - Other kg 25% 
  - Of other plastics   
 3918.90.10 - - - Floor coverings m2 25% 
 3918.90.90 - - - Other kg 25% 
39.19  Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls.   
  - In rolls of a width not exceeding 20cm.   
 3919.10.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use kg 25% 
 3919.10.90 - - - Other kg 25% 
  - Other   
 3919.90.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready use kg 25% 
 3919.90.90 - - - Other kg 25% 
39.20  Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials.   
  - Of polymers of ethylene   
 3920.10.10 - - - Imitation leather kg 25% 
 3920.10.90 - - - Other kg 25% 
  - Of polymers of propylene   
As amended by Act No. 1 of 2003

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3920.20.10
3920.20.20 - - - Imitation leather
- - - For use in the manufacture of electric cables kg
kg 25%
5% 
 3920.20.90 - - - Other kg 25% 
  - Of polymers of styrene   
 3920.30.10 - - - Imitation leather kg 25% 
 3920.30.90 - - - Other kg 25% 
  -Containing by weight not less than 6% of plasticisers:   
 3920.43.10 - - - Imitation leather kg 25% 
 3920.43.90 - - - Other kg 25% 
  - - Of poly(methyl methacrylate)   
 3920.51.10 - - - Imitation leather kg 25% 
 3920.51.90 - - - Other kg 25% 
  - - Other   
 3920.59.10 - - - Imitation leather kg 25% 
 3920.59.90 - - Other kg 25% 
  - Of polycarbonates, alkyd resins, polyallyl esters or other polyesters   
  - - Of polycarbonates   
 3920.61.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use kg 15% 
 3920.61.90 - - - Other kg 25% 
  - - Of poly(ethylene terephthalate)   
 3920.62.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use kg 15% 
 3920.62.90 - - - Other kg 25% 
  - - Of other polyesters   
 3920.63.10 - - Of Poly (ethylene terephtalate) kg 15% 
 3920.63.90 - - - Other kg 25% 
  - - Of other polyesters   
 3920.69.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use kg 15% 
 3920.69.90 - - - Other kg 25% 
  - Of cellulose or its chemical derivatives   
  - - Of regenerated cellulose   
 3920.71.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use kg 15% 
As amended by act No. 1 of 2003

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3920.71.90 - - - Other kg 25% 
  - - Of vulcanised fibre   
 3920.72.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use. kg 15% 
 3920.72.90 - - - Other kg 25% 
  - - Of cellulose acetate   
 3920.73.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use. kg 15% 
 3920.73.90 - - - Other kg 25% 
  - - Of other cellulose derivatives   
 3920.79.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use kg 15% 
 3920.79.90 - - - Other kg 25% 
  - Of other plastics   
  - - Of poly(vinyl butyral)   
 3920.91.10 - - - Plates, sheets, film, foil and strip, whether or not printed on otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use kg 15% 
 3920.91.90 - - - Other kg 25% 
  - - Of polyamides   
 3920.92.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use kg 15% 
 3920.92.90 - - - Other kg 25% 
  - - Of amino-resins   
 3920.93.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use. kg 15% 
 3920.93.90 - - - Other kg 25% 
  - - Of phenolic resins   
 3920.94.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use. kg 15% 
 3920.94.90 - - - Other kg 25% 
  - - Of other plastics   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 3920.99.10 - - - Plates, sheets, film, foil and strip, whether or not printed or otherwise surface worked uncut or cut into rectangles but not further worked even if when so cut, they become articles ready for use. kg 15% 
 3920.99.90 - - - Other kg 25% 
39.21  Other plates, sheets, film, foil and strip, of plastics.   
  - Cellular   
  - - Of polymers of styrene   
 3921.11.10
3921.11.20
3921.11.30 - - - Imitation leather
---- For further processing into tarpaulins
- - - For green houses kg
kg
kg 25%
15%
15% 
 3921.11.90 - - - Other kg 25% 
  - - Of polymers of vinyl chloride   
 3921.12.10
3921.12.20
3921.12.30 - - - Imitation leather
- - - For further processing into tarpaulins
- - - For green houses kg
kg
kg 25%
15%
15% 
 3921.12.90 - - - Other kg 25% 
  - - Of polyurethane   
 3921.13.10

3921.13.20
3921.13.30 - - - Imitation leather
- Of polyurethane
- - - Upper lining foil
- - - For green houses kg

kg
kg 25%

5%
15% 
 3921.13.90 - - - Other kg 25% 
  - - Of regenerated cellulose   
 3921.14.10
3921.14.20
3921.14.30 - - - Imitation leather
- - - For further processing into tarpaulins
- - - For green houses kg
kg
kg 25%
15%
15% 
 3921.14.90 - - - Other kg 25% 
  - - Of other plastics   
 3921.19.10
3921.19.20
3921.19.30 - - - Imitation leather
- - - For further processing into tarpaulins
- - - For green houses kg
kg
kg 25%
15%
15% 
 3921.19.90 - - - Other kg 25% 
  - Other   
 3921.90.10

3921.90.20
3921.90.30 - - - Imitation leather
- Other
- - - Upper lining foil of polyurethane
- - - For green houses kg

kg
kg 25%

5%
15% 
 3921.90.90 - - - Other kg 25% 
39.22  Baths, shower-baths, wash-basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics.   
  - Baths, sinks, shower-baths and wash-basins   
 3922.10.10 - - - Sanitary and hygienic kg 25% 
 3922.10.90 - - - Other kg 25% 
  - Lavatory seats and covers   
 3922.20.10 - - - Sanitary and hygienic kg 25% 
 3922.20.90 - - - Other kg 25% 
  - Other   
 3922.90.10 - - - Sanitary and hygienic kg 25% 
 3922.90.20 - - - Cisterns fitted with mechanisms kg 25% 
 3922.90.90 Other kg 25% 
39.23  Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics.   
  - Boxes, cases, crates and similar articles   
 3923.10.10 - - - Boxes, cases and similar containers kg 25% 
 3923.10.90 - - - Other kg 25% 
  - Sacks and bags (including cones)   
  - - Of polymers of ethylene   
 3923.21.10 - - - Reels, centres and cones kg 25% 
 3923.21.90 - - - Other kg 25% 
(As amended by Act No. 3 of 2006)

 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - - Of other plastic   
 3923.29.10 - - - Reels, centres and cones kg 25% 
 3923.29.90 - - - Other kg 25% 
  - Carboys, bottles, flasks and similar articles   
 3923.30.10 - - - Preformed polyethylene profiles, being  semi-finished articles suitable only for  use in the manufacture of bottles kg 5% 
 3923.30.90 - - - Other kg 25% 
 3923.40.00 - Spools, cops, bobbins and similar supports kg 25% 
 3923.50.00 - Stoppers, lids, caps and other closures kg 15% 
 3923.90.00 - Other kg 25% 
39.24  Tableware, kitchenware, other household articles and toilet articles, of plastics.   
  - Tableware and kitchenware   
 3924.10.10 - - - Tableware, household untensils and ornaments kg 25% 
 3924.10.90 - - - Other kg 25% 
 3924.90.00 - Other kg 25% 
39.25  Builders' ware of plastics, not elsewhere specified or included.   
 3925.10.00 - Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres kg 25% 
 3925.20.00 - Doors, windows and their frames and thresholds for doors kg 25% 
 3925.30.00 - Shutters, blinds (including Venetian blinds) and similar articles and parts thereof kg 25% 
 3925.90.00 - Other kg 25% 
39.26  Other articles of plastics and articles of other materials of heading Nos 39.01 to 39.14.   
 3926.10.00 - Office or school supplies kg 25% 
 

3926.20.10

3926.20.90 - Articles of apparel and clothing accessories (including gloves, mittens and mitts)
--- Articles and clothing accessories, not elsewhere specified, for use in the textile industry
--- Other 

kg
kg 

Free
25% 
 3926.30.00 - Fittings for furniture, coachwork or the like kg 25% 
 3926.40.00 - Statuettes and other ornamental articles kg 25% 
  - Other   
 3926.90.10 - - - Laboratory and pharmaceutical ware, not elsewhere specified kg 15% 
 
3926.90.91
3926.90.99 - - - Other:
- - - Parts for the manufacture of pots and pans
- - - Other 
kg
kg 
15%
25% 
(As amended by Act No. 9 of 1997, Act No.4 of 1999, No. 3 of 2000, No. 1 of 2002, No. 3 of 2004 and No. 3 of 2006)

CHAPTER 40

Rubber and articles thereof
Notes
1.    Except where the context otherwise requires, throughout the Nomenclature the expression "rubber" means the following products, whether or not vulcanised or hard natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed.
2.    This Chapter does not cover.
(a) Goods of Section XI (textiles and textile articles),
(b) Footwear or parts thereof of Chapter 64;
(c) Headgear or parts thereof (including bathing caps) of Chapter 65;
(d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;
(e) Articles of Chapter 90 92, 94, or 96; or
(f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of heading  40.11 to 40.13).
3.    In heading 40.01 to 40.03 and 40.05, the expression "primary forms" applies only to the following forms
(a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions);
(b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4.    In Note 1 to this Chapter and in heading  40.02, the expression "synthetic rubber" applies to
(a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18ºC and 29ºC, will not break on being extended to three times their original length and will return, after being extended to twice original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(b) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted.
(b) Thioplasts (TM); and
(c) Natural, rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
5.   (a) Heading  40.01 and 40.02 do not apply to any rubber or mixture of rubber which has been compounded, before or after coagulation, with
(i) Vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
(ii) Pigments or other colouring matter, other than those added solely for the purpose of identification;
(iii) Plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b);
(b) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading  40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material
(i) Emulsifiers or not 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), antioxidents, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers viscosity-control agents, or similar special-purpose additives.
6.    For the purposes of heading  40.04, the expression "waste, parings and scrap" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.
7.    Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5mm, is to be classified as strip, rods or profile shapes, of heading No. 40.08.
8.    Heading  40.10 to includes conveyor or transmission belts or belting of textile fabric impregnated, coated covered or laminated with rubber or made for textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9.    In headings  40.01, 40.02, 40.03, 40.05 and 40.08, the expressions "plates", "sheets" and "strip" apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked.
   In heading  40.08 the expression "rods" and "profile shapes" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

(As amended by Act No. 1 of 2002)

 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
40.01  Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gum, in primary forms or in plates, sheets or strip.   
 4001.10.00 - Natural rubber latex, whether or not pre-vulcanised kg free 
  - Natural rubber in other forms   
 4001.21.00 - - Smoked sheets kg free 
 4001.22.00 - - Technically specified natural rubber (TSNR) kg free 
 4001.29.00 - - Other kg free 
 4001.30.00 - Balata, gutta-percha, guayule, chicle and similar natural gums kg free 
40.02  Synthetic rubber and factice derived  from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.   
  - Styrene-butadiene rubber (SBR), carboxylated styrene-butadiene rubber (XSBR)   
 4002.11.00 - - Latex kg free 
 4002.19.00 - - Other kg free 
 4002.20.00 - Butadiene rubber (BR) kg free 
  - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR)   
 4002.31.00 - - Isobutene-isoprene (butyl) rubber (IIR) kg free 
 4002.39.00 - - Other kg free 
  - Chloroprene (chlorobutadiene) rubber (CR)   
 4002.41.00 - - Latex kg free 
 4002.49.00 - - Other kg free 
  - Acrylonitrile-butadiene rubber (NBR)   
 4002.51.00 - - Latex kg free 
 4002.59.00 - - Other kg free 
 4002.60.00 - Isoprene rubber (IR) kg free 
 4002.70.00 - Ethylene-propylene-non-conjugated diene rubber (EPDM) kg free 
 4002.80.00 - Mixtures of any product of heading No. 40.01 with any product of this heading kg free 
  - Other.   
 4002.91.00 - - Latex kg free 
 4002.99.00 - - Other kg free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
40.03 4003.00.00 Reclaimed rubber in primary forms or in plates, sheets or strip. kg free 
40.04 4004.00.00 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. kg free 
40.05  Compound rubber, unvulcanised, in primary forms or in plates, sheets or strip.   
  - Compounded with carbon black or silica   
 4005.10.20 - - - Not in bulk kg free 
 4005.10.10 - - - In bulk kg free 
 4005.20.00 - Solutions; dispersions other than kg free 
  those of subheading No.4005.10   
  - Other   
 4005.91.00 - - Plates, sheets and strip kg free 
 4005.99.00 - - Other kg free 
40.06  Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.   
 4006.10.00 - "Camel-back" strips for retreading rubber tyres kg 15% 
 4006.90.00 - Other kg 25% 
40.07 4007.00.00 Vulcanised rubber thread and cord. kg 15% 
40.08  Plates, sheets, strip rods and profile shapes, of vulcanised rubber other than hard rubber.   
  - Of cellular rubber   
  - - Plates, sheets and strip   
 4008.11.10 - - - Floor coverings kg 25% 
 4008.11.20 - - - Iimitation leather kg 25% 
 4008.11.90 - - - Other kg 25% 
 4008.19.00 - - Other kg 25% 
  - Of non-cellular rubber   
 4008.21.00 - - Plates, sheets and strip kg 25% 
 4008.29.00 - - Other kg 25% 
40.09  Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).   
 

4009.11.00
4009.12.00 - Not reinforced or otherwise combined with other materials,
--Without fittings
--With fittings
-Reinforced or otherwise combined
 only with metal: kg

kg
kg 25%

25%
25% 
 4009.21.00
4009.22.00 - Without fittings
-With fittings
-Reinforced or otherwise combined
only with textile materials: kg
kg 25%
25% 
 4009.31.00
4009.32.00 - Without fittings
- With fittings
-Reinforced or otherwise combined
  with other m:aterials kg
kg 25%
25% 
 4009.41.00 - Without fittings kg 25% 
 4009.42.00 - With fittings kg 25% 
40.10  Conveyor or transmission belts or belting, of Vulcanised rubber.   
  - Conveyor belts or belting   

Heading 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4010.11.00 - - Reinforced only with metal kg 25% 
 4010.12.00 - - Reinforced only with textile materials kg 25% 
 4010.13.00 - - Reinforced only with plastics kg 25% 
 4010.19.00 - - Other kg 25% 
  - Transmission belts or belting   
 4010.31.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed  of an outside circumference exceeding 60cm but not exceeding 180cm 

kg 

25% 
 4010.32.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), ther than V-ribbed of an outside circumference exceeding 60cm but not exceeding 180cm 

kg 

25% 
 4010.33.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), ther than V-ribbed of an outside circumference exceeding 180cm but not exceeding 240cm 

kg 

25% 
 4010.34.00

 

4010.35.00

4010.36.00 - - Endless transmission belts of trapezoidal cross-section (V-belts), ther than V-ribbed of an outside circumference exceeding 180cm but not exceeding 240cm
--Endless synchronous belts, of an outside circumferemce exceeding 60cm but not exceeding 150cm
--Endless synchronous belts, of an outside circumferemce exceeding 60cm but not exceeding 150cm 

kg

kg

kg 

25%

25%

25% 
 4010.39.00 - - Other kg 25% 
40.11  New pneumatic tyres, of rubber.   
 4011.10.00

 - Of a kind used on motor cars (including station wagons and racing cars)
- Of a kind used on buses or lorries 
kg 

 4011.21.00
4011.22.00 - Having a load index not exceeding 121
- Having a load index exceeding 121 kg
kg *

 4011.30.00 - Of a kind used on aircraft kg 25% 
 4011.40.00 - Of a kind used on motorcycles kg 25% 
 4011.50.00 - Of a kind used on bicycles kg free 
  - Other   
 
4011.61.00

4011.62.00

4011.63.00

4011.69.00 - - Having "herring-bone" or similar tread
--Of a kind used on agricultural or forestry vehicles and machines
--Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61cm (24 inches)
--Of a kind used on construction and industrial handling vehicles and machines and having a rim  size not exceeding 61cm (24 inches)
--Other
-Other 

kg

kg

kg
kg 

25%

25%

25%

 4011.92.10 - - - Of a kind used on agricultural or forestry vehicles and machines kg 25% 
 4011.93.00 - - - Of a kind used on construction vehicles and  machines kg 25% 
 4011.99.00 - - - Other kg * 
40.12  Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.   
  - Retreaded tyres   
 4012.11.00 - - - Of a kind used on motor cars(including station wagons and racing cars) 
kg 

 4012.12.00 - - - Of a kind used on buses or lorries kg * 
* 25% or K3000 per kg whichever is the greater

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4012.13.00  - - Of a kind used on aircraft kg 25% 
 4012.19.00 - - - Other
-- Other kg * 
 4012.90.10 - - Used pneumatic tyres kg * 
 4012.90.90 - - - Other kg 25% 
40.13  Inner tubes, of rubber   
 4013.10.00 - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries kg 25% 
 4013.20.00 - Of a kind used on bicycles kg 25% 
  - Other   
 4013.90.90 - - - Other kg 25% 
40.14  Hygienic or pharmaceutical articles (including teats) of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.   
 4014.10.00 - Sheath contraceptives  free 
 4014.90.00 - Other  free 
40.15  Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes; of vulcanised rubber other than hard rubber.   
  - Gloves, mittens and mitts   
 4015.11.00 - - Surgical kg free 
  - Other   
 4015.19.10 - - - For sporting purposes kg 15% 
* 25% or K3000 per kg whichever is the greater

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4015.19.90 - Other kg 15% 
  - Other   
 4015.90.10 - - - Raincoats No. 15% 
 4015.90.90 - - - Other No. 15% 
40.16  Other articles of vulcanised rubber other than hard rubber.   
  - Of cellular rubber   
 4016.10.10 - - - Specially designed for scientific use kg free 
 4016.10.20 - - - Packaging and lagging kg 15% 
 4016.10.30 - - - Stoppers kg 15% 
 4016.10.40 - - - Washers, joints, sealing rings and discs kg 15% 
 4016.10.50 - - - Mats kg 15% 
 4016.10.60 - - - Smokers requisites kg 15% 
 4016.10.90 - - - Other kg 15% 
  - Other   
 4016.91.00 - - Floor coverings and mats kg 15% 
 4016.92.00 - - Erasers kg 15% 
 4016.93.00 - - Gaskets, washers and other seals kg 15% 
 4016.94.00 - - Boat or dock fenders, whether or not inflatable kg 15% 
 4016.95.00 - - Other inflatable articles kg 15% 
  - - Other   
 4016.99.10 - - Specially designed for scientific use kg free 
 4016.99.20 - - - Packaging and lagging kg 15% 
 4016.99.30 - - - Stoppers kg 15% 
 4016.99.60 - - - Smokers requisites kg 15% 
 4016.99.90 - - - Other kg 15% 
40.17  Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.   
 4017.00.10 - - - Scrap waste and powder kg 15% 
 4017.00.20 - - - Piping and tubing kg 15% 
 4017.00.30 - - - Specially designed for scientific use kg free 
 4017.00.90 - - - Other kg 15% 
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999 and  No. 1 of 2002)

Section VIII
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS, ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)

CHAPTER 41

Raw hides and skins (other than furskins) and leather
Notes
1.    This Chapter does not cover
(a) Parings or similar waste, of raw hides or skins (heading  05.11);
(b) Birdskins or parts of birdskins, with their feathers or down, of heading  05.05 or 67.01; or
(c) Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian, or similar lambs, Indian, Chinese, Mongolian 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 41.11.

Subheading Note
2. (A)  Heading  41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be).

          (B)  For the purposes of headings 41.04 to 41.06 the term "crust" includes hides and skins that have been retanned,  coloured or fat-liquored (stuffed) prior to drying:

(As amended by Act No. 1 of 2002)

Heading No. 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
41.01 

 

 

4101.20.00

 

4101.50.00

41.01.90.00 Raw hides and skin of bovine "including buffalo" or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether not dehaired  or split.
- Whole hides and skins of a  weight per skin not exceeding 8Kg when simply dried, 10 kg when dry-salted, or 16 Kg when fresh, wet-salted or  otherwise preserved.
- Whole hides and skins of a weight exceeding 16kg
 - Other, including butts, bends and bellies 

 

 

 

kg

kg
kg 

 

 

 

15%

15%
15% 
41.02  Rawskins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter.   
 4102.10.00 - With wool on kg 15% 
  - Without wool on   
 4102.21.00 - - Pickled kg 15% 
 4102.29.00 - - Other kg 15% 
41.03  Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parachment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or Note 1(c) to this Chapter.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4103.10.00 - Of goats or kids No. 15% 
 4103.20.00
4103.30.00 - Of reptiles
- Of swine No.
No. 15%
15% 
 4103.90.00 - Other No. 15% 
41.04  Tanned or crust hides skins of bovine (including buffalo) or equine animals, without hair on, whether or not split but not further prepared.
- In the wet state (including wet blue):   
 4104.11.00 - Full grains, unsplit, grain splits kg 15% 
 4104.19.00 - Other kg 15% 
  - In the dry state (crust): kg 15% 
 4104.41.00 - Full grains, unsplit, grain splits  kg 15% 
 4104.49.00 - Other kg 15% 
41.05  Tanned or crust hides and skins of sheep or lamb, without wool on, whether or not split but not further prepared.   
 4105.10.00 - - In the wet state (including wet blue) kg 15% 
 4105.30.00 - - In the dry state (crust) kg 15% 
41.06  Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split but not further prepared.   
 4106.21.00 - In the wet state (including wet blue) kg 15% 
 4106.22.00 - In the dry state (crust) kg 15% 
  - Of swine:   
 4106.31.00
4106.32.00
4106.40.00

4106.91.00
4106.92.00 - In the wet state (including wet blue)
- In the dry state (crust)
- Of reptiles
- Other:
- In the wet state (including wet blue)
- In the dry state (crust) kg
kg
kg

kg
kg 15%
15%
15%

15%
15% 
41.07  Leather further prepared after tanning or crusting, including parchment -dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14   
  - Whole hides and skins:   
 4107.11.00 - Full grains, unsplit kg 15% 
 4107.12.00 - Grains splits kg 15% 
 4107.19.00 - - Other
- Other, including sides:   
 4107.91.00
4107.92.00
4107.99.00 - Full grains, unsplit
- Grain splits
- Other kg
kg
kg 15%
15%
15% 
41.12 4112.00.00 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lmb without wool on, whether or not split, other than leather of heading 41.14 

kg 

15% 
41.13  Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14 

kg 

15% 
 4113.10.00
4113.20.00
4113.30.00
4113.90.00 - Of goats or kids
- Of swine
- Of reptiles
- Other kg
kg
kg
kg 15%
15%
15%
15% 

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
41.14

 

 

41.15 

4114.10.00

4114.20.00

 

 

4115.10.00

4115.20.00 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather.
- Chamois (including combination chamois) leather
- Patent leather and patent laminated leather; metallised leather
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour.
- Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls
- Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles, leather dust, powder and flour 

 

kg
kg

 

 

 

kg

 

kg 

 

15%
15%

 

 

 

15%

 

15% 
(As amended by Act No. 9 of 1997 and No. 1 of 2002)

CHAPTER 42

Articles of leather; Saddlery and Harness; Travel Goods, Handbags and similar containers; Articles of Animal Gut (other than silk-worm gut)
Notes
1.    This Chapter does not cover
(a) Sterile Surgical catgut or similar sterile stature materials (Heading  30.03)
(b) Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (Heading  43.03 or 43.04);
(c) Made up Articles of Netting (Heading  56.08);
(d) Articles or Chapter 64;
(e) Head gear or parts thereof of Chapter 65;
(f) Whips, riding-crops or other articles of heading No. 66.02;
(g) Cuff-links, bracelets or other imitation jewellery (Heading No. 71.17);
(h) Fittings or trimmings for harness, such as stir ups, bits, horse brasses and buckles, separately presented (generally Section XV);
(i) Strings, skins for drums or the like, or other parts of musical instruments (Heading  92.09);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);
(l) Articles of Chapter 95 (for example, toys, games, sports requisites); or
(m) Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of Heading  96.06
2.  (A)  In addition to the provisions of Note 1 above, Heading  42.02 does not cover
(a) Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (Heading  39.23);
(b) Articles of plaiting materials (Heading  46.02),
 (B)  Articles of headings  42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character. If, on the other hand, the parts give the articles their essential charater, the articles are to be classified in Chapter 71.
3.    For the purposes of Heading  42.03, the expression "articles of apparel and clothing accessories" applies, inter alia to gloves (including sports gloves, mittens and mitts), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (Heading  91.13).

(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
42.01 4201.00.00 Saddlery and harness for any animal (including traces, leads, knee pads muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. kg 25% 
42.02  Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rack sacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette- cases, tobacco-pouches, toolbags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of  plastics, of textile materials, of  vulcanised fibre or of paperboard, or  wholly or mainly covered with such  materials or with paper.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers   
 4202.11.00 - - With outer surface of leather, of composition leather or of patent leather kg 25% 
 4202.12.00 - - With outer surface of plastics or of textile materials kg 25% 
 4202.19.00 - - Other kg 25% 
  - Handbags, whether or not with shoulder strap, including those without handle   
 4202.21.00 - - With outer surface of leather, of composition leather or of patent leather kg 25% 
 4202.22.00 - - With outer surface of plastic sheeting or of textile materials kg 25% 
 4202.29.00 - - Other kg 25% 
  - Articles of a kind normally carried in the pocket or in the handbag   
 4202.31.00 - - With outer surface of leather, of composition leather or of patent leather kg 25% 
 4202.32.00 - - With outer surface of plastic sheeting or of textile materials kg 25% 
 4202.39.00 - - Other kg 25% 
  - Other   
 4202.91.00 - - With outer surface of leather, of composition leather or of patent leather kg 25% 
 4202.92.00 - - With outer surface of plastic sheeting or of textile materials kg 25% 
 4202.99.00 - - Other kg 25% 
42.03  Articles of apparel and clothing accessories, of leather or of composition leather.   
 4203.10.00 - Articles of apparel kg 25% 
  - Gloves, mittens and mitts   
 4203.21.00 - - Specially designed for use in sports kg 25% 
 4203.29.00 - - Other kg 25% 
 4203.30.00 - Belts and bandoliers kg 25% 
 4203.40.00 - Other clothing accessories kg 25% 
42.04 4204.00.00 Articles of leather or of composition leather, of a kind used in a machinery or mechanical appliances or for other technical uses. kg 15% 
42.05 4205.00.00 Other articles of leather or of composition leather. kg 25% 
42.06  Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.   
 4206.10.00 - Catgut kg 25% 
 4206.90.00 - Other kg 25% 
(As amended by Act No. 9 of 1997 and No. 1 of 2002)

CHAPTER 43

Furskins and artificial fur; manufactures thereof
Notes
1.    Throughout the Nomenclature references to "furskins", other than to raw furskins of heading  43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2.    This Chapter does not cover;
(a) Bird skins or parts of bird skins with their feathers or down (heading 05.05 or 67.01);
(b) Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter);
(c) Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading  42.03);
(d) Articles of Chapter 64
(e) Headgear or parts thereof of Chapter 65; or
(f) Articles of Chapter 95 (for example, toys, games, sport requisites).
3.    Heading  43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts therof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4.    Articles of apparel and clothing accessories (except those excluded by note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified under heading  43.03 or 43.04 as the case may be.
5.    Throughout the nomenclature the expression "artificial fur" means any imitation of furskin consisting of wool, hair or other fibre gummed or sewn on leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading  58.01 or 60.01)

(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
43.01  Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03.   
 4301.10.00 - Of mink, whole, with or without head, tail or paws kg 25% 
 4301.30.00 - Of lamb, the following; Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws kg 25% 
 4301.60.00 - Of fox, whole, with or without head, tail or paws kg 25% 
 4301.70.00 - Of seal, whole, with or without head, tail or paws kg 25% 
 4301.80.00 - Other furskins, whole, with or without head, tail or paws kg 25% 
 4301.90.00 - Heads, tails, paws and other pieces or cuttings, suitable for furriers' use kg 25% 
43.02  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. 43.03.   
  - Whole skins, with or without head, tail or paws, not assembled   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4302.11.00 - - Of mink kg 25% 
 4302.13.00 - - Of lamb, the following Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb kg 25% 
 4302.19.00 - - Other kg 25% 
 4302.20.00 - Heads, tails, paws and other pieces or cuttings, not assembled kg 25% 
 4302.30.00 - Whole skins and pieces or cuttings thereof, assembled kg 25% 
43.03  Articles of apparel, clothing accessories and other articles of furskin.   
 4303.10.00 - Articles of apparel and clothing accessories kg 25% 
 4303.90.00 - Other kg 25% 
43.04 4304.00.00 Artificial fur and articles thereof. kg 25% 
(As amended by act No. 1 of 2002)

Section IX
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK

CHAPTER 44

Wood and articles of wood; wood charcoal
Notes
1.    This Chapter does not cover
(a) Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purpose (heading  12.11);
(b) Bamboos or other materials of a woody nature of a kind used primarily for plating, in the rough, whether or not split, sawn lengthwise or cut to length (heading  14.01);
(c) Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading  14.04);
(d) Activated charcoal (heading  38.02);
(e) Articles of heading  42.02;
(f) Goods of Chapter 46;
(g) Footwear or parts thereof of Chapter 64;
(h) Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof);
(i) Goods of heading  68.08;
(k) Imitation jewellery of heading  71.17;
(l) Goods of Section XVI or Section XVII (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares);
(m) Goods of Section XVIII (for example, clock cases and musical instruments and parts thereof);
(n) Parts of firearms (heading  93.05);
(o) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(p) Articles of Chapter 95 (for example, toys, games, sports requisites);
(q) Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading  96.03; or
(r) Articles of Chapter 97 (for example, works of art).
2.    In this Chapter, the expression "densified wood" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies.
3.    Heading 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood they apply to such articles of wood.
4.    Products of heading  44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading  44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings.
5.    Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82.
6.    Subject to Note 1 above and except where the context otherwise requires, any reference to "wood" in a heading of this Chapter applies also to bamboos and other materials of a woody nature.
Subheading Note.
1.    For the purposes of subheadings  4403.41 to 4403.49, 4407.24 to 4407.29, 4408.31 to 4408.39 and 4412.13 to 4412.99, the expression "tropical wood" means one of the following types of wood
       Abura, Acajou d'Afrique, Afromosia, Ako, Alan, Andiroba, Aningré, Avodirée, Azobé, Balau, Balsa, Bossé clair, Bossée foncé, Cativo, Cedro, Dabema, dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro, Ma‡caranduba, Mahogany, Makoré, mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauri, Teak, Tiama, Tola, Virola, White Meranti, White Seraya, Yellow Meranti.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
44.01  Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.   
 4401.10.00 - Fuel wood, in logs in billets, in twigs, in faggots, or in similar forms tonne 25% 
  - Wood in chips or particles   
 4401.21.00 - - Coniferous Tonne 25% 
 4401.22.00 - - Non-coniferous Tonne 25% 
 4401.30.00 - Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. Tonne 25% 
44.02 4402.00.00 Wood charcoal (including shell or nut charcoal), whether or not agglomerated. kg 25% 
44.03  Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.   
 4403.10.00 - Treated with paint, stains, creosote or other preservatives m3 25% 
 4403.20.00 - Other, Coniferous m3 25% 
  - Other, of tropical wood specified in Subheading Note 1 to this Chapter   
 4403.41.00 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau m3 25% 
 4403.49.00 - - Other m3 25% 
  - Other   
 4403.91.00 - - Of oak (Quercus spp.) m3 25% 
 4403.92.00 - - Of beech (Fangus spp.) m3 25% 
 4403.99.00 - - Other m3 25% 
44.04  Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like.   
 4404.10.00 - Coniferous kg 25% 
 4404.20.00 - Non-coniferous kg 25% 
44.05 4405.00.00 Wood wool; wood flour. kg 25% 
44.06  Railway or tramway sleepers (cross-ties) of wood.   
 4406.10.00 - Not impregnated m3 25% 
 4406.90.00 - Other m3 25% 
44.07  Wood sawn or chipped lengthwise, sliced or peeled, whether or not planned, sanded or end-jointed, of thickness exceeding 6mm.   
 4407.10.00 - Coniferous m3 25% 
  - Of tropical wood specified in Subheading Note 1 to this Chapter   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4407.24.00 - - Virola, Mahogany (Swietenia spp.) Imbuia and Balsa m3 25% 
 4407.25.00 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau m3 25% 
 4407.26.00 - - White Lauan, White, Meranti   
  - - White Seraya, Yellow Meranti and Alan. m3 25% 
 4407.29.00 - - Other m3 25% 
  - Other   
 4407.91.00 - - Of Oak (Quercus spp.) m3 25% 
 4407.92.00 - - Of Beech (Fangus spp.) m3 25% 
 4407.99.00 - - Other m3 25% 
44.08  Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded, sliced or end-jointed, of a thickness not exceeding 6mm.   
 4408.10.00 - Coniferous m3 15% 
  - Of tropical wood specified in Subheading Note 1 to this Chapter   
 4408.31.00 - - Dark Red Meranti, Light Red Meranti and Meranti Bakau m3 15% 
 4408.39.00 - - Other m3 15% 
 4408.90.00 - Other m3 15% 
44.09  Wood (including strips and friezes for parquet floorings, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or end-jointed.   
 4409.10.00 - Coniferous kg 25% 
 4409.20.00 - Non-coniferous kg 25% 
44.10  Particle board and similar board(for example, oriented strand board and wafer board) of wood or other ligeneous materials, whether or not agglomerated with resins or  other organic binding substances.   
  - Oriented strand board and waferboard, of wood   
 4410.21.00 - - Unworked or not further worked than sanded kg 25% 
 4410.29.00 - - - Other
-- Other, of wood: kg 25% 
 4410.31.00
4410.32.00

4410.33.00

4410.39.00 - Unworked or not further worked than sanded
- Surface - covered with melanine- impregnated paper
- Surface -Covered with decorative laminates of plastics
- Other kg

kg

kg
kg 25%

25%

25%
25% 
44.11  Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances.   
  - Fibreboard of a density exceeding 0.8g/cm3   
 4411.11.00 - - Not mechanically worked or surface covered kg 25% 
 4411.19.00 - - Other kg 25% 
  - Fibreboard of a density exceeding 0.5g/cm3 but not exceeding 0.8g/cm3   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4411.21.00 - - Not mechanically worked or surface covered kg 25% 
 4411.29.00 - - Other kg 25% 
  - Fibreboard of a density exceeding 0.35/cm3 but not exceeding 0.5g/cm3   
 4411.31.00 - - Not mechanically worked or surface covered kg 25% 
 4411.39.00 - - Other kg 25% 
  - Other   
 4411.91.00 - - Not mechanically worked or surface covered kg 25% 
 4411.99.00 - - Other kg 25% 
44.12  Plywood, veneered panels and similar laminated wood.   
  - Plywood consisting solely of sheets of wood, each ply not exceeding 6mm thickness   
 4412.13.00 - - With at least one outer ply of tropical wood specified in Sub-heading Note 1 to this Chapter kg 25% 
 4412.14.00 - - Other, with at least one outer ply of non-coniferous wood kg 25% 
 4412.19.00 - - Other kg 25% 
  - Other, with at least one outer ply of non-coniferous wood   
 4412.22.00 - - With at least one ply of tropical wood specified in   
  - - Subheading Note 1 to this Chapter kg 25% 
 4412.23.00 - - Other, containing at least one layer of particle board kg 25% 
 4412.29.00 - - Other kg 25% 
  - Other   
 4412.92.00 - - With at least one ply of tropical wood specified in Subheading Note 1 to this Chapter kg 25% 
 4412.93.00 - - Other, containing at least one layer of particle board kg 25% 
 4412.99.00 - - Other kg 25% 
44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile shapes. kg 25% 
44.14 4414.00.00 Wooden frames for paintings, photographs, mirrors or similar objects. kg 25% 
44.15  Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood.   
 4415.10.00 - Cases, boxes crates, drums and similar packing; cable-drums kg 25% 
 4415.20.00 - Pallets, box pallets and other load boards; pallet collars kg 25% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
44.16 4416.00.00 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. kg 25% 
44.17 4417.00.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood kg 25% 
44.18  Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes.   
 4418.10.00 - Windows, french-windows and their frames kg 25% 
 4418.20.00 - Doors and their frames and thresholds kg 25% 
 4418.30.00 - Parquet panels m3 25% 
 4418.40.00 - Shuttering for concrete constructional work kg 25% 
 4418.50.00 - Shingles and shakes kg 25% 
 4418.90.00 - Other kg 25% 
44.19 4419.00.00 Tableware and kitchenware, of wood. kg 25% 
44.20  Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar  articles, of wood; statuettes and  other ornaments, of wood; wooden  articles of furniture not falling  in Chapter 94.   
 4420.10.00 - Statuettes and other ornaments, of wood kg 25% 
 4420.90.00 - Other kg 25% 
44.21  - Other articles of wood.   
 4421.10.00 - Clothes hangers kg 25% 
  - Other   
 4421.90.10 - Spools, cops, bobbins, sewing thread reels and the like, of turned wood kg 25% 
 4421.90.90 - Other kg 25% 
(As amended by Act No. 9 of 1997 and No. 1 of 2002)

CHAPTER 45

Cork and articles of cork
Note
1.    This Chapter does not cover
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65; or
(c) Articles of Chapter 95 (for example, toys, games, sports requisites).

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
45.01  Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork.   
 4501.10.00 - Natural cork, raw or simply prepared kg 15% 
 45091.90.00 - Other kg 15% 
45.02  Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers).   
 4502.00.10 - - - Of a type suitable for use as packing or lagging for engines, machinery, piping and buildings kg 15% 
 4502.00.20 - - - Strips, reinforced with paper, of a type used for tipping cigarettes kg 15% 
 4502.00.30 - - - Floor coverings kg 15% 
 4502.00.90 - - - Other kg 15% 
45.03  Articles of natural cork.   
 4503.10.00 - Corks and stoppers kg 15% 
  - Other   
 4503.90.10 - - - Washers kg 15% 
 4503.90.90 - - - Other kg 15% 
45.04  Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.   
 4504.10.00 - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs kg 15% 
  - Other   
 4504.90.10 - - - Stoppers, cork, discs for lining crown corks or other stoppers kg 15% 
 4504.90.20 - - - Washers kg 15% 
 4504.90.90 - - - Other kg 15% 

CHAPTER 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Note
1.    In this Chapter, the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54.
2.    This Chapter does not cover
(a) Wall coverings of heading  48.14;
(b) Twine, cordage, ropes or cables, plaited or not (heading  56.07);
(c) Footwear or headgear or parts thereof of Chapter 64 or 65;
(d) Vehicles or bodies for vehicles of basketware (Chapter 87); or
(e) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).
3.    For the purposes of heading  46.01, the expression "plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
46.01  Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens).   
 4601.20.00 - Mats, matting and screens of vegetable materials kg 25% 
  - Other   
 4601.91.00 - - Of vegetable materials kg 25% 
 4601.99.00 - - Other kg 25% 
46.02  Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No. 46.01; articles of loofah.   
 4602.10.00 - Of vegetable materials kg 25% 
 4602.90.00 - Other kg 25% 
(As amended by Act No. 1 of 2002)

Section X
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF

CHAPTER 47

Pulp of Wood or Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard
Note
1.    For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical pulp having by weight an insoluble fraction of 92% or more for Soda or Sulphate Wood pulp or 88% or more for Sulphite Wood pulp after one hour in a Caustic Soda solution containing 18% Sodium Hydroxide (NaOH) at 20ºC, and for Sulphite Wood pulp an ash content that does not exceed 0.15% by weight.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
47.01 4701.00.00 Mechanical wood pulp kg 5% 
47.02 4702.00.00 Chemical wood pulp, dissolving  grades kg 5% 
47.03  Chemical wood pulp, soda or sulphate, other than dissolving grades   
  - Unbleached   
 4703.11.00 - - Coniferous kg 5% 
 4703.19.00 - - Non-coniferous kg 5% 
  - Semi-bleached or bleached   
 4703.21.00 - - Coniferous kg 5% 
 4703.29.00 - - Non-coniferous kg 5% 
47.04  Chemical wood pulp, sulphite, other than dissolving grades.   
  - Unbleached   
 4704.11.00 - - Coniferous kg 5% 
 4704.19.00 - - Non-coniferous kg 5% 
  - Semi-bleached or bleached   
 4704.21.00 - - Coniferous kg 5% 
 4704.29.00 - - Non-coniferous kg 5% 
47.05 4705.00.00 Wood pulp obtained by a combination of Mechanical and chemical pulping processes 
kg 
5% 
47.06  Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material.   
 4706.10.00 - Cotton linters pulp kg 5% 
 4706.20.00 - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard. kg 5% 
  - Other   
 4706.91.00 - - Mechanical kg 5% 
 4706.92.00 - - Chemical kg 5% 
 4706.93.00 - - Semi-Chemical kg 5% 
47.07  Recovered (waste and scrap) paper or paperboard.   
 4707.10.00 - Of unbleached kraft paper or paperboard or of corrugated paper or paper board kg 5% 
 4707.20.00 - Of other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass kg 5% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4707.30.00 - Of paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter). kg 5% 
 4707.90.00 - Other, including unsorted waste and scrap kg 5% 
(As amended by Act No. 1 of 2002)

CHAPTER 48

Paper and Paperboard; Articles of Paper Pulp, of Paper or of Paperboard
Notes
1.    For the purposes of this Chapter, except where the context otherwise requires, a reference to "paper" includes references to paperboards (irrespective of thickness or weight per square metre).
2.    This Chapter does not cover
(a) Articles of Chapter 30
(b) Stamping foils of heading 32.12;
(c) Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33);
(d) Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading .34.01), or with polishes, creams or similar preparations (heading 34.05);
(e) Sensitised paper or paperboard of heading  37.01 to 37.04;
(f) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);
(g) Paper - reinforced stratified sheeting of plastic, 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 48.14 (Chapter 39);
(h) Paper impregnated with diagnostic or laboratory reagents (heading 38.22);
(i) Articles of heading 42.02 (for example, travel goods);
(j) Articles of Chapter 46 (manufactures of plaiting material);
(k) Paper yarn or textile articles of paper yarn (Section XI);
(l) Articles of Chapter 64 or Chapter 65
(m) Abrasive paper or paperboard (heading 68.05) or paperboard-backed mica (heading 68.14) (paper an paperboard coated with mica powder are, however, to be classified in this Chapter);
(n) Metal foil backed with paper or paperboard (Section XV);
(o) Articles of heading 92.09; or
(p) Articles of Chapter 95 (for example toys, games, sports requisites) or Chapter 96 (for example, buttons).
3.    Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendaring, super-calendaring, 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 48.03 otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding, or webs of cellulose fibres which have been otherwise processed.
4.    In this Chapter the expression "newsprint" means uncoated paper of a kind used for the printing of newspapers, of which not less than 65% by weight of the total fibre content consists of wood fibres obtained by a mechanical or chemi- mechanical process, unsized or very lightly sized, having a surface roughness Parker Print Surf (1 Mpa) on each side exceeding 2.5 micrometres (microns), weighing not less than 40g/m2 and not more than 65g/m2.
5.    For the purposes of heading 48.02, the expressions "paper and paperboard, of a kind used for writing, printing or other graphic purposes" and "non perforated punch-cards and punch tape paper" mean paper and paper board made mainly from bleached pulp or from pulp obtained by a mechnical or chemi-mechanical processes and satisfying any of the following criteria:
(a) Containing 10% or more of fibres obtained by a mechanical or chemi-mechanical process, and
1.  Weighing not more than 80g/m2; or
2.  Coloured throughout the mass; or
(b) Containing more than 8% ash, and
1.  Weighing not more than 80g/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% ash but not more than 8% ash, having a brightness less than 60%, and a burst index equal to or less than 2.5 kpa.m2/g; or
(e) Containing 3% ash or less, having a brightness of 60% or more, and a burst index equal to or less than 2.5 kpa.m2/g.
For paper or paperboard weighing more than 150g/m2
(a) Coloured throughout the mass or
(b) Having a brightness of 60% or more and
1. A caliper of 225 micrometers (microns) or less, or
2.  A caliper more than 225 micrometres (microns) and but not more than 508 micrometres (microns) and an ash content more than 3%; or
(c) Having a brightness of less than 60%, a caliper of 254 micrometres (microns) or less and an ash content more than 8%. Heading No.48.02 does not, however, cover filter paper or paperboard (including tea-bag paper), or felt paper or paperboard.
6.    In this Chapter, Kraft paper and paperboard means paper and paperboard of which not less than 80% by weight of total fibre content consists of fibres obtained by the Chemical Sulphate or Soda process.
7.    Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in the nomenclature.
8.    (A)    Headings 48.01, 48.02, 48.04 to 48.08, 48.10 and 48.11 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibre
(a) In strips or rolls of a width exceeding 15cm; or
(b) In rectangular (including square) sheets with one side exceeding 36cm and the other side exceeding 15cm in the unfolded state.
    Except that handmade paper and paperboard in any size or shape as made directly and having all its edges decked remains classified, subject to the provisions of Note 6, heading  48.02.
   (B)  Headings 48.03 and 48.09 apply only to paper, cellulose wadding and webs of cellulose fibres;
(a) In strips or rolls of a width exceeding 36cm; or
(b) In rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15cm in the unfolded state.
9.    For the purposes of heading 48.14, the expression "wallpaper and similar wall coverings" applies only to
(a) Paper in rolls, of a width of not less than 45cm and not more than 160cm, suitable for wall or ceiling decoration
  (i) Grained, embossed, surface-coloured, design-printed or otherwise surface decorated (e.g with a textile flock), whether or not coated or covered with transparent protective plastics;
 (ii) With an uneven surface resulting from the incorporation of particles of wood, straw, etc;
(iii) Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design printed or otherwise decorated; or
(iv) Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven
(b) Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration;
(c) Wall coverings of paper made up of several panels, rolls or sheets, printed so as to make a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading  48.15.
10.    Heading  48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated.
11.    Heading  48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace.
12.    Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.

Subheading Notes
1.    For the purposes of subheadings  4804.11 and 4804.19, "kraft liner" means machine-finished or machine-glazed paper and paperboard of which not less than 80% by weight of the total fibre content consists of wood fibres obtained by the Chemical sulphate or soda processes, in rolls, weighing more than 115g/m2 and having a minimum Mullen bursting strength as indicated in the following table or the linearly interpolated or extrapolated equivalent for any other weight.
 Weight  Minimum Mullen Bursting Strength
 g/m2 kPa
 115 393
 125 417
 200 637
 300 824
 400 961
2.    For the purposes of Subheading  4804.29, "sack kraft paper" means machine-finished paper, of which not less than 80% by weight of the total fibre content consists of fibres obtained by the chemical sulphate or soda processes, in rolls, weighing not less than 60/gm2 but not more than 115gm2 and meeting one of the following sets of specifications
(a) Having a mullen burst index of not less than 3.7 kPa. m2/g and a stretch factor of more than 4.5% in the cross direction and of more than 2% in the machine direction.
(b) Having minima for tear and tensile as indicated in the following table or the linearly interpolated equivalent for any other weight

 

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
70
80
100
115 700
830
965
1,230
1,425 1,510
1,790
2,070
2,635
3,060 1.9
2.3
2.8
3.7
4.4 6
7.2
8.3
10.6
12.3

3.    For the purposes of Subheading 4805.11 "semi-chemical fluting paper" means paper, in rolls, of which not less than 65% by weight of the total fibre content consists of unbleached hardwood fibres obtained by a semi-chemical pulping process, and having a CMT 30 (Corrugated Medium Test with 30 minutes of conditioning) crush resistance exceeding 1.8 newtons/g/m2 at 50% relative humidity, at 23ºC.
6.   Subheading 4805.12 covers paper in rolls, made mainly of straw pulp obtained by a semi chemical process, weighing 130g/m2 or more, and having CMT 30 (corrugated medium tests with 30 minutes of conditioning) crush resistance exceeding 1.4 newtons/g/m2 at 50% relative humidity, at 23C.
7.   Subheading 4805.24 and 4805.25 cover paper and paperboard made wholly or mainly of pulp or recovered (waste and scrap) paper or paperboard. Testliner may also have a surface layer of dyed paper or of paper made of bleached or unbleached non-recovered pulp. these products have a Mullen burst index of not less than 2kPa.m2/g.
5.    For the purposes of Subheading  4805.30 "sulphate 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 Sulphate process; having an ash content not exceeding 8% and having a mullen burst index of not less than "1.47 kPa.m2/g."
6.    For the purposes of Subheading 4810.22 "light-weight coated paper" means paper, coated on both sides, of total weight not exceeding 72g/m2, with a coating weight not exceeding 15g/m2 per side, on a base of which not less than 50% by weight of the total fibre content consists of wood fibres obtained by a mechanical process.
(As amended by Act No. 1 of 2002 and No. 1 of 2003)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
48.01 4801.00.00 Newsprint, in rolls or sheets kg 5% 
48.02  Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch cards and punch type paper, in rolls or rectangular (including squares) sheets, of any size,  other than paper of heading No. 48.01 or 48.03; hand-made paper and paperboard;   
 4802.10.00 - Hand-made paper and paperboard kg 5% 
 4802.20.00 - Paper and paperboard of a kind used as a base for photo-sensitive, heat- sensitive or electro-sensitive paper or paperboard kg 5% 
 4802.30.00 - Carbonising base paper kg 5% 
 4802.40.00 - Wallpaper base kg 5% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres   
 4802.54.00 - - Weighing less than 40g/m2 kg 5% 
 4802.55.00 - - Weighing 40g/m2 or more but not more  than 150/m2 
kg 
5% 
 4802.56.00

 

4802.57.00 - - - Weighing 40g/m2 or more but not more  than 150/m2 in sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state
- - - Weighing 40g/m2 or more but not more  than 150/m2  

kg

kg  

5%

5% 
 4802.58.00 - - - Weighing more than 150g/m2
-- Other paper and paperboard, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process: 

kg 

5% 
 4802.61.00 - - In rolls kg 5% 
 4802.62.00 - - In sheets with one side not exceeding 435mm and the other side not exceeding 297mm in the unfolded state 

kg 

5% 
48.03 4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets. kg 5% 
48.04  Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No.48.02 or 48.03.   
  - Kraftliner   
 4804.11.00 - - Unbleached kg 5% 
 4804.19.00 - - Other kg 5% 
  - Sack kraft paper   
 4804.21.00 - - Unbleached kg   5% 
 4804.29.00 - - Other kg   5% 
  - Other kraft paper and paperboard weighing 150g/m2 or less   
 4804.31.00 - - Unbleached kg 5% 
 4804.39.00 - - Other kg 5% 
  - Other kraft paper and paperboard weighing more than 150g/m2 but less than 225g/m2.   
 4804.41.00 - - Unbleached kg 5% 
 4804.42.00 - - Bleached uniformly throughout the mass and of which more than that 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process kg 5% 
 4804.49.00 - - Other kg 5% 
  - Other kraft paper and paperboard weighing 225g/m2 or more   
 4804.51.00 - - Unbleached kg 5% 
 4804.52.00 - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process. kg 5% 
 4804.59.00 - - Other kg 5% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
48.05  Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter.
-Fluting paper   
 4805.11.00 - Semi-chemical fluting paper  kg 5% 
 4805.12.00 - - Straw fluting paper kg 5% 
 4805.19.00 - - Other
- Testliner (recycled liner board) kg 5% 
 4805.24.00 - - Weighing 150g/m2 or less kg 5% 
 4805.25.00 - - Weighing more than 150g/m2Other kg 5% 
 4805.30.00 - Sulphite wrapping paper kg 5% 
 4805.40.00 - Filter paper and paperboard kg 5% 
 4805.50.00 - Felt paper and paperboard
- Other kg 5% 
 4805.91.00 - Weighing 150g/m2 or less kg 5% 
 4805.92.00 - Weighing more than 150g/m2 but less than 225g/m2 kg 5% 
 4805.93.00 - Weighing 225g/m2 or more kg 5% 
48.06  Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets   
 4806.10.00 - Vegetable parchment kg 15% 
 4806.20.00 - Greaseproof papers kg 15% 
 4806.30.00 - Tracing papers kg 15% 
 4806.40.00 - Glassine and other glazed transparent or translucent papers kg 15% 
48.07 4807.00.00 Composite paper or paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.   
 4807.10.00 - Paper and paperboard, laminated internally with bitumen, tar or asphalt kg 5% 
 4807.90.00 - Other kg 5% 
48.08  Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled embossed or perforated, in rolls or sheets, other than paper of the kind described in heading No. 48.03.   
 4808.10.00 - Corrugated paper and paperboard, whether or not perforated kg 5% 
 4808.20.00 - Sack kraft paper, creeped or crinkled, whether or not embossed or perforated kg 5% 
 4808.30.00 - Other kraft paper, creped or crinkled, whether or not embossed or perforated kg 5% 
 4808.90.00 - Other kg 5% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
48.09  Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.   
 4809.10.00 - Carbon or similar copying papers kg   5% 
 4809.20.00 - Self-copy paper kg   5% 
 4809.90.00 - Other kg   5% 
48.10  Paper and paperboard, coated on one or both sides with Kaolin (China Clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured surface-decorated or printed, in rolls or rectangular (including square) sheets of any size.   
  - Paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing fibres obtained by mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres   
 4810.13.00 - - In rolls kg   5% 
 4810.14.00 - - In sheets with one side not exceeding 435mm and the other side not exceeding 298mm in the unfolded state 

kg  

5% 
 4810.19.00

 

 

4810.22.00 - Other
- Paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical or chemi-mechanical process:
- - Light-weight coated paper kg

 

 

kg 5%

 

 

5% 
 4810.29.00 - Other kg 5% 
  - Kraft paper and paperboard other than that of a kind used for writing, printing or other graphic purposes   
 4810.31.00 - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing 150g/m2 or less 

kg  

5% 
 4810.32.00 - - Bleached uniformly throughout the mass and of which more than 95% by weight of the total fibre content consists of wood fibres obtained by a chemical process, and weighing more than 150g/m2 

 

kg  

 

5% 
 4810.39.00 - - Other kg  5% 
  - - Other paper and paperboard   
 4810.92.00 - - Multi-ply kg   5% 
 4810.99.00 - - Other kg   5% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
48.11  Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading No. 48.03, 48.09 or 48.10.   
 4811.10.00 - Tarred, bituminised or asphalted paper and paperboard kg 5% 
  - Gummed or adhesive paper and paperboard   
 4811.41.00 - - Self-adhesive kg 15% 
 4811.49.00 - - Other kg 15% 
  - Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives)   
 4811.51.00 - - Bleached, weighing more than  150g/m2 kg 5% 
 4811.59.00 - - Other kg 5% 
 4811.60.00 - Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol kg 5% 
 4811.90.00 - Other paper, paperboard, cellulose wadding and webs of cellulose  fibres kg 5% 
48.12 4812.00.00 Filter blocks, slabs and plates, of paper pulp. kg 15% 
48.13  Cigarette paper, whether or not cut to size or in the form of booklets or tubes.   
 4813.10.00 - In the form of booklets or tubes kg 15% 
 4813.20.00 - In rolls of a width not exceeding 5cm kg 5% 
 4813.90.00 - Other kg 15% 
48.14  Wallpaper and similar wall coverings; window transparencies of paper.   
 4814.10.00 - "Ingrain" paper kg 25% 
 4814.20.00 - Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of  plastics kg 25% 
 4814.30.00 - Wallpaper and similar wall coverings  consisting of paper covered, on the  face side, with plaiting material,  whether or not bound together in  parallel strands or woven kg 25% 
 4814.90.00 - Other kg 25% 
48.15 4815.00.00 Floor coverings on a base of paper or of paperboard, whether or not cut to size. kg 25% 
48.16  Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4816.10.00 - Carbon or similar copying papers kg 25% 
 4816.20.00 - Self-copy paper kg 25% 
 4816.30.00 - Duplicator stencils kg 25% 
 4816.90.00 - Other kg 25% 
48.17  Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.   
 4817.10.00 - Envelopes kg 25% 
 4817.20.00 - Letter cards, plain postcards and correspondence cards kg 25% 
 4817.30.00 - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery kg 25% 
48.18  Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36cm, or cut to size or shape; handkerchiefs, cleaning 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.   
 4818.10.00 - Toilet paper kg 25% 
 4818.20.00 - Handkerchiefs, cleaning or facial tissues and towels kg 25% 
 4818.30.00 - Tablecloths and serviettes kg 25% 
 

4818.40.10
4818.40.20
4818.40.90 - Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles
-- Sanitary towel and tampons
-- Napkins and napkin liners for babies
-- Other 

kg
kg
kg 

5%
25%
25% 
 4818.50.00 - Articles of apparel and clothing accessories kg 25% 
 4818.90.00 - Other kg 25% 
48.19  Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a  kind used in offices, shops or the like.   
 4819.10.00 - Cartons, boxes and cases, of corrugated paper or paperboard kg 25% 
 4819.20.00 - Folding carbons, boxes and cases, of non corrugated paper or paperboard kg 25% 
 4819.30.00 - Sacks and bags, having a base of a width of 40cm or more kg 25% 
 4819.40.00 - Other sacks and bags, including cones kg 25% 
  - Other packing containers, including record sleeves   
 4819.50.10 - - - Pictorial seed packets kg 25% 
 4819.50.90 - - - Other kg 25% 
(As amended by Act No. 3 of 2006)

 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 4819.60.00 - Box files, letter trays, storage boxes and similar articles of a kind used in offices, shops. kg 25% 
48.20  Registers, account books, notebooks,  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 paper board; albums for samples or for collections and book covers, of paper or paperboard.   
 4820.10.00 - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles kg 25% 
 4820.20.00 - Exercise books kg 25% 
 4820.30.00 - Binders (other than book covers), folders and file covers kg 25% 
 4820.40.00 - Manifold business forms and interleaved carbon sets kg 25% 
 4820.50.00 - Albums for samples or for collections kg 25% 
 4820.90.00 - Other kg 25% 
48.21  Paper or paperboard labels of all kinds, whether or not printed.   
 4821.10.00 - Printed kg 25% 
 4821.90.00 - Other kg 15% 
48.22  Bobbins, spools, cops and similar  supports of paper pulp, paper or paper- board (whether or not perforated or  hardened).   
 4822.10.00 - Of a kind used for winding textile yarn kg 25% 
 4822.90.00 - Other kg 25% 
48.23  Other paper, paperboard, cellulose wedding and webs of cellulose fibres, cut to size of shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.   
  - Gummed or adhesive paper in strips or rolls   
 4823.12.00 - - Self-adhesive kg 25% 
 4823.19.00 - - Other kg 25% 
 4823.20.00 - Filter paper and paperboard kg 25% 
 4823.40.00 - Rolls, sheets and dials, printed for self- recording apparatus kg 25% 
  - Other paper and paperboard, of a kind  used for writing, printing or other  graphic purposes   
 4823.60.00 - Trays, dishes, plates, cups and the like, of paper or paperboard kg 25% 
 4823.70.00 - Moulded or pressed articles of paper pulp kg 25% 
 4823.90.00 - Other kg 25% 
(As amended by Act No. 9 of 1997, Act No.1 of 1998, No.4 of 1999, No. 3 of 2000 and No. 1 of 2002)

CHAPTER 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Notes
1.    This Chapter does not cover
(a) Photographic negatives or positives on transparent bases (chapter 37);
(b) Maps, plans or globes, in relief, whether or not printed (heading  90.23)
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (heading  97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading  97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97.
2.    For the purposes of Chapter 49, the term "printed" also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, 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  49.01, whether or not containing advertising materials.
4.    Heading 49.01 also cover
(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  49.11
5.    Subject to Note 3 to this Chapter, heading  49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda). Such publications are to be classified in heading  49.11.
6.    For the purposes of heading  49.03, the expression "children's picture books" means books for children in which the pictures form the principal interest and the text subsidiary.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
49.01  Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets.   
 
4901.10.10 - In single sheets, whether or not folded
- - Brochures and leaflets 
kg 
free 
 4901.10.90 - Other kg free 
 4901.91.00 - - Dictionaries and encyclopaedias, and serial instalments thereof kg free 
 4901.99.00 - - Other kg free 
49.02  Newspapers, journals and periodicals, whether or not illustrated or containing advertising materials.   
 4902.10.00 - Appearing at least four times a week kg free 
 
4902.90.10

4902.90.90 - Other
- - Appearing at least once a fortnight other than those of heading 4902.10.00
- - Other 

kg
kg 

free
15% 
49.03 4903.00.00 Children's picture, drawing or colouring books. kg free 
49.04 4904.00.10
4904.00.90 -- In book form
- - Other kg
kg free
free 
49.05  Maps and hydrographic or  similar charts of all kinds, including atlases, wall maps and topographical plans and globes, printed.   
(As amended by No. 4 of 2005)

 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Globes   
 4905.10.10 - - - Incorporating advertising matter kg 25% 
 4905.10.90 - - - Other kg free 
  - Other   
  - - In book form.   
 4905.91.10 - - - Incorporating advertising matter kg 25% 
 4905.91.90 - - - Other kg free 
 4905.99.00 - - Other kg free 
49.06  Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic reproductions on sensitised paper and carbon copies of the foregoing.   
 4906.00.10 - - - Plans and drawings kg free 
 4906.00.20 - - - Manuscripts and typescripts kg free 
 4906.00.90 - - - Other kg free 
49.07  Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes, cheque forms; stock, share or bond certificates and similar documents of title.   
 4907.00.10 - - - Postage, revenue and similar stamps stamp-impressed paper kg free 
 4907.00.20 - - - Banknotes and other paper currency; documents of title (for example, stock, share and bond certificates) kg free 
 4907.00.30 - - - Cheque forms and cheque books kg 15% 
49.08  Transfers (decalcomanias).   
 4908.10.00 - Transfers (decalcomanias), vitrifiable kg 15% 
 4908.90.00 - Other kg 15% 
49.09  Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.   
 4909.00.10 - - - Approved pictorial cards, of religious subjects kg 25% 
 4909.00.90 - - - Other kg 25% 
49.10 4910.00.00 Calenders of any kind, printed, including calendar blocks. kg 25% 
49.11  Other printed matter, including printed pictures and photographs.   
 4911.10.00 - Trade advertising material, commercial catalogues and the like kg 25% 
  - Other   
 4911.91.00 - - Pictures, designs and photographs kg 25% 
 
4911.99.10

4911.99.90 - - Other
- - Scratch cards for prepaid telecommunications air time
- - Other 

kg
kg 

15%
25% 
(As amended by Act No. 9 of 1997, Act No.1 of 1998, No.4 of 1999, No. 3 of 2000 and No. 1 of 2002)

Section XI
TEXTILES AND TEXTILE ARTICLES

Notes
1.    This Section does not cover
(a) Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.03);
(b) Human hair or Articles of human hair (heading  05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading  59.11);
(c) Cotton linters or vegetable materials of Chapter 14;
(d) Asbestos of heading 25.24 or Articles of asbestos or other products of heading 68.12 or 68.13;
(e) Articles of heading 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06;
(f) Sensitised textiles of headings 37.01 to 37.04;
(g) Monofilament of which any cross-sectional dimension exceeds 1mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5mm, of plastics (Chapter 39), or plaits or fabrics or other basketware or wickwork 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 43.03 or 43.04
(l) Articles of textiles materials of heading 42.01 or 42.02;
(m) Products or articles of Chapter 48 (for example, cellulose wadding);
(n) Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64;
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
(p) Goods of Chapter 67;
(q) Abrasive-coated textile material (heading No. 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15;
(r) Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70);
(s) Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings);
(t) Articles of Chapter 95 (for example, toys, games, sports requisites and nets);
(u) Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or
(v) Articles of Chapter 97.
2.  (A)  Goods classifiable in Chapter 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material.
     When no one textile material predominates by weight the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration.
(B)  For the purposes of the above rule
(a) Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) 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 of 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 (C) 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 silke, measuring more than 20,000 decitex;
(b) Of man-made fibres (including yarn of two or more monofilaments of Chapter 54), measuring more than 10,000 decitex;
(c) Of true hemp or flax;
(i) Polished or glazed, measuring 1,429 decitex or more; or
(ii) Not polished or glazed, measuring more than 20,000 decitex;
(d) Of coir, consisting of three or more plies;
(e) Of other vegetable fibres, measuring more than 20,000 decitex; or
(f) Reinforced with metal thread.
(B)  Exceptions
(a) Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread;
(b) Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of less than 5 turns per metre of Chapter 54;
(c) Silk worm gut of heading 50.60 and monofilament of Chapter 54;
(d) Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above, and
(e) Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.
4.  (A)  For the purposes of Chapters 50, 51, 52, 54 and 55, the expression "put up for retail sale" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up
(a) On cards, reels, tubes or similar supports, or a weight (including support) not exceeding
(i) 85g in the cases of silk, waste silk or man-made filament yarn; or
(ii) 125g in other cases;
(b) In balls, hanks or skeins of a weight not exceeding
(i) 85g in the case of man-made filament yarn of less than 3,000 decitex, silk or silk waste;
(ii) 125g in the case of all other yarns of less than 2,000 decitex; or
(iii) 500g 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) 85g in the case of silk, waste silk or man-made filament; or
(ii) 125g in other cases.
(B)  Exceptions
(a) Single yarn of any textile material, except
(i) Single yarn of wool or of fine animal hair, unbleached; and
(ii) Single yarn of wool or of 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 of skeins;
(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed, measuring 133 decitex or less; and
(d) Single, multiple (folded) or cabled yarn of any textile material
(i) In cross-reeled hanks or skeins; or
(ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms).
5.    For the purposes of heading .52.04, 54.01 and 55.08 the expression "sewing thread" means multiple (folded) or cabled yarn;
(a) Put up on supports (for example, reels, tubes) of a weight (including support) not exceeding 1,000g;
(b) Dressed for use as sewing thread and
(c) With a final "Z" twist.
6.    For the purposes of this Section, the expression "high tenacity yarn" means yarn having a tenacity, expressed in cN/tex (centinewtons per tex), greater than the following
        Single yarn of nylon or other polyamides, or of polyesters   60cN/tex
        Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters   53cN/tex
        Single, multiple (folded) or cabled yarn of viscose rayon   27cN/tex
7.    For the purposes of this Section, the expression "made up" means
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe at any of the edges but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means;
(d) Cut to size and having undergone a process of drawn thread work;
(e) Assembled by sewing or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded);
(f) Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length.
8.    For the purposes of Chapters 50 to 60
(a) Chapters 50 to 55 and 60 and, except where the context otherwise requires, chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and
(b) Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.
9.    The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles. These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding.
10.    Elastic products consisting of textile materials combined with rubber threads as classified in this Section.
11.    For the purposes of this Section, the expression "impregnated" includes "dipped".
12.    For the purposes of this Section, the expression "polyamides" includes "aramids".
13.    Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale. For the purposes of this Note, the expression "textile garments" means garments of heading  61.01 to 61.14 and heading  62.01 to 62.11.
Subheading Notes
1.    In this Section and where applicable, throughout the nomenclature, the following expressions have the meanings hereby assigned to them
(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 period of five minutes, to a length not greater than one and 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 content 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 (folder) 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 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 silvers 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 than white (unless the context otherwise requires) in the piece; or
(ii) consists of coloured yarn of a single uniform colour.
(h) Woven fabric of yarns of different colours
Woven fabric (other than printed woven fabric) which
(i) consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres);
(ii) consists of unbleached or bleached yarn and coloured yarn; or
(iii) consists of marl or mixture yarns.
(In all cases, the yarn used in selvedges and piece ends is not taken 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 mercerisation does not affect the classification of yarns or fabrics within the above categories.
    The definition at (e) to (ij) apply, mutatis mutandis, to knitted or crocheted fabric.
(k) Plain weave
A fabric construction in which each yarn of the weft passes alternatively over and under successive yarns of the warp and each yarn of the warp passes alternatively over and under successive yarns of the weft.
2.  (A)  Products of Chapter 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 chapter 50 to 55 or of heading 58.09 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 fabrics;
(c) in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account. However, embroidery without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone.
(As amended by Act No.1 of 2002)

CHAPTER 50

Silk

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
50.01 5001.00.00 Silk-worm cocoons suitable for reeling. kg 15% 
50.02 5002.00.00 Raw silk (not thrown). kg 15% 
50.03  Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock).   
 5003.10.00 - Not carded or combed kg 15% 
 5003.90.00 - Other kg 15% 
50.04 5004.00.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. kg 15% 
50.05 5005.00.00 Yarn spun from silk waste, not put up for retail sale. kg 15% 
50.06 5006.00.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut. kg 15% 
50.07  Woven fabrics of silk or of silk waste.   
 5007.10.00 - Fabrics of noil silk m2 15% 
 5007.20.00 - Other fabries, containing 85% or more by weight of silk or of silk waste other than noil silk m2 15% 
 5007.90.00 - Other fabrics m2 15% 

CHAPTER 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Note
1.    Throughout the Nomenclature
(a) "Wool" means the natural fibre grown by sheep or lambs;
(b) "Fine animal hair" means the hair of alpaca, Iiama, 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  05.02) horsehair (heading  05.03).
(As amended by Act No. 1 of 2002)

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
51.01  Wool, not carded or combed.   
  - Greasy, including fleece-washed wool   
 5101.11.00 - - Shorn wool kg 15% 
 5101.19.00 - - Other kg 15% 
  - Degreased, not carbonised   
 5101.21.00 - - Shorn wool kg 15% 
 5101.29.00 - - Other kg 15% 
 5101.00.00 - - Carbonised kg 15% 
51.02  Fine or coarse animal hair, not carded or combed.   
  - Fine animal hair   
 5102.11.00
5102.19.00
5102.20.00 - Of Kashmir (cashmere) goats
- Other
- Coarse animal hair kg
kg
kg 15%
15%
15% 
51.03  Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock.   
 5103.10.00 - Noils of wool or of fine animal hair kg 15% 
 5103.20.00 - Other waste of wool or of fine animal hair kg 15% 
 5103.30.00 - Waste of coarse animal hair kg 15% 
51.04 5104.00.00 - Garnetted stock of wool or of fine or coarse animal hair. kg 15% 
51.05  Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).   
 5105.10.00 - Carded wool kg 15% 
  - Wool tops and other combed wool:   
 5105.21.00 - - Combed wool in fragments kg 15% 
 5105.29.00
 - - Other
Fine animal hair, carded or combed: kg 15% 
 5105.31.00
5105.39.00 - Of Kashmir (cashmere) goats
- Other kg
kg 15%
15% 
 5105.40.00 - Coarse animal hair, carded or combed kg 15% 
51.06  Yarn of carded wool, not put up for retail sale.   
 5106.10.00 - Containing 85% or more by weight of wool kg 15% 
 5106.20.00 - Containing less than 85% by weight of wool kg 15% 
51.07  Yarn of combed wool, not put up for retail sale.   
 5107.10.00 - Containing 85% or more by weight   
  of wool kg 15% 
 5107.20.00 - Containing less than 85% by weight of wool kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
51.08  Yarn of fine animal hair (carded or combed), not put up for retail sale.   
 5108.10.00 - Carded kg 15% 
 5108.20.00 - Combed kg 15% 
51.09  Yarn of wool or of fine animal hair, put up for retail sale.   
 5109.10.00 - Containing 85% or more by weight of wool or of fine animal hair kg 15% 
 5109.90.00 - Other kg 15% 
51.10 5110.00.00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. kg 15% 
51.11  Woven fabrics of carded wool or of carded fine animal hair.   
  - Containing 85% or more by weight of wool or of fine animal hair   
  - - Of a weight not exceeding 300g/m2   
 5111.11.10 - - - Blanketing m2 15% 
 5111.11.90 - - - Other m2 15% 
  - - Other   
 5111.19.10 - - - Blanketing m2 15% 
 5111.19.90 - - - Other m2 15% 
  - Other, mixed mainly or solely with man-made filaments   
 5111.20.10 - - - Blanketing m2 15% 
 5111.20.90 - - - Other m2 15% 
  - Other, mixed mainly or solely with man-made staple fibres   
 5111.30.10 - - - Blanketing m2 15% 
 5111.30.90 - - - Other m2 15% 
 5111.90.00 - Other m2 15% 
51.12  Woven fabrics of combed wool or of combed fine animal hair.   
  - Containing 85% or more by weight of wool or of fine animal hair   
  - - Of a weight not exceeding 200g/m2   
 5112.11.10 - - - Blanketing m2 15% 
 5112.11.90 - - - Other m2 15% 
  - - Other   
 5112.19.10 - - - Blanketing m2 15% 
 5112.19.90 - - - Other m2 15% 
  - Other, mixed mainly or solely with man-made filaments   
 5112.20.10 - - - Blanketing m2 15% 
 5112.20.90 - - - Other m2 15% 
  - Other, mixed mainly or solely with man-made staple fibres   
 5112.30.10 - - - Blanketing m2 15% 
 5112.30.90 - - - Other m2 15% 
 5112.90.00 - Other m2 15% 
51.13 5113.00.00 Woven fabrics of coarse animal hair or horsehair. m2 15% 
(As amended by Act No.1 of 1998, No.4 of 1999  and No. 1 of 2002)
CHAPTER 52

Cotton
Subheading Note
1.    For the purposes of subheading 5209.42 and 5211.42, the expression "denim" means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.
(As amended by Act No. 1 of 2002)

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
52.01 5201.00.00 Cotton, not carded or combed kg 15% 
52.02  Cotton waste (including yarn waste and garnetted stock).   
 5202.10.00 - Yarn waste (including thread waste) kg 15% 
  - Other   
 5202.91.00 - - Garnetted stock kg 15% 
 5202.99.00 - - Other kg 15% 
52.03 5203.00.00 Cotton, carded or combed. kg 15% 
52.04  Cotton sewing thread, whether or not put up for retail sale.   
  - Not put up for retail sale   
 5204.11.00 - - Containing 85% or more by weight of cotton kg 15% 
 5204.19.00 - - Other kg 15% 
 5204.20.00 - Put up for retail sale kg 15% 
52.05  Cotton yarn (other than sewing thread),  containing 85% or more by weight of  cotton, not put up for retail sale.   
  - Single yarn, of uncombed fibres   
 5205.11.00 - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 15% 
 5205.12.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 15% 
 5205.13.00 Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 15% 
 5205.14.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 15% 
 5205.15.00 - - Measuring less than 125 decitex (exceeding 80 metric number) kg 15% 
  - Single yarn, of combed fibres   
 5205.21.00 - - Measuring 714.29 decitex or more (exceeding 14 metric number) kg 15% 
 5205.22.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 15% 
 5205.23.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 15% 
 5205.24.00 - - Measuring less than 192.31 decitex but not less 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 15% 

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5205.26.00 - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) kg 15% 
 5205.27.00 - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) kg 15% 
 5205.28.00 - - Measuring less than 83.33 decitex (exceeding 120 metric number) kg 15% Multiple (folded) or cabled yarn, of uncombed fibres 
 5205.31.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn kg 15% 
 5205.32.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) kg 15% 
 5205.33.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 14 metric number but not exceeding 52 metric number per single yarn) kg 15% 
 5205.34.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 15% 
 5205.35.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 15% 
  - Multiple (folded) or cabled yarn, of combed fibres   
 5205.41.00 - - Measuring per single yarn 714.29 decitex or more (no exceeding 14 metric number per single yarn) kg 15% 
 5205.42.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) kg 15% 
 5205.43.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 15% 
 5205.44.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number- per single yarn) kg 15% 
 5205.46.00 - - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94metric number per single yarn) kg 15% 
 5205.47.00 - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) kg 15% 

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5205.48.00 - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) kg 15% 
52.06  Cotton yarn (other than sewing thread),  containing less than 85% by weight of  cotton, not put up for retail sale.   
  - Single yarn, of uncombed fibres   
 5206.11.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 15% 
 5206.12.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43metric number) kg 15% 
 5206.13.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 15% 
 5206.14.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 15% 
 5206.15.00 - - Measuring less than 125 decitex (exceeding 80 metric number) kg 15% 
  - Single yarn, of combed fibres   
 5206.21.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 15% 
 5206.22.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 15% 
 5206.23.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 15% 
 5206.24.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 15% 
 5206.25.00 - - Measuring less than 125 decitex (exceeding 80 metric number)
Multiple (folded) or cabled yarn, or uncombed fibres kg 15%  
 5206.31.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 15% 
 5206.32.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number per single yarn) kg 15% 
 5206.33.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 15% 
 5206.34.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 15% 
 5206.35.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 15% 

Heading .
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Multiple (folder) or cabled yarn, of combed fibres   
 5206.41.00 - - Measuring per single yarn 741.29 decitex or more (not exceeding 14metric number per single yarn) kg 15% 
 5206.42.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) kg 15% 
 5206.43.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 52 metric number per single yarn) kg 15% 
 5206.44.00 - - Measuring per single yarn less than 191.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 15% 
 5206.45.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 15% 
52.07  Cotton yarn (other than sewing thread) put up for retail sale.   
 5207.10.00 - Containing 85% or more by weight of cotton kg 15% 
 5207.90.00 - Other kg 15% 
52.08  Woven fabrics of cotton, containing 85% or more by weight of cotton weighing not more than 200g/m.   
  - Unbleached   
 
5208.11.10

5208.11.90 - - Plain weave, weighing not more than 100g/m2
-- Grey fabric including loomstead specially imported for further processing in the textile industry
-- Other 

kg
kg 

Free

 
5208.12.10

5208.12.90
5208.13.00
5208.19.10

5208.19.90

 - - Plain weave, weighing more than 100g/m2
-- Grey fabric including loomstead specially imported for further processing in the textile industry
-- Other
-- Other Fabrics
- - 3-thread or 4-thread twill, including cross twill
--- Grey fabric including loomstead specially imported for further processing in the textile industry
--Other
* 25% or K7,000 per Kg whichever is greater

 

kg
kg
m2

kg
kg 

Free
Free
15%

Free

 5208.21.00 - - Plain weave, weighing not more than 100g/m2 m2 15% 
 5208.22.00 - - Plain weave, weighing more than 100g/m2 m2 15% 
 5208.23.00 - - 3-thread or 4-thread twill, including cross twill m2 15% 
 5208.29.00 - - Other fabrics m2 15% 
  - Dyed   
 5208.31.00 - - Plain weave, weighing not more than 100g/m2 m2 * 
 5208.32.00 - - Plain weave, weighing more than 100g/m2 m2 * 
 5208.33.00 - - 3-thread or 4-thread twill, including cross twill m2 * 
 5208.39.00 - - Other fabrics m2 * 
  - Of yarns of different colours   
 5208.41.00 - - Plain weave weighting not more than 100g/m2 m2 * 
 5208.42.00 - - Plain weave weighing more than 100/gm2 m2 * 
* 15% or K3,500 per kg which ever is the greater
(As amended by Act No. 3 of 2004)

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5208.43.00 - - 3-thread or 4 thread twill, including cross will m2 15% 
 5208.49.00 - - Other fabrics m2 * 
  - Printed   
 5208.51.00 - - Plain weave, weighting not more than 100g/m2 m2 * 
 5208.52.00 - - Plain weave, weighing more than 100g/m2 m2 * 
 5208.53.00 - - 3-thread or 4-thread twill, including cross twill m2 * 
 5208.59.00 - - Other fabrics m2 * 
52.09  Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200g/m2.   
  - Unbleached   
 5209.11.00 - - Plain weave m2 15% 
 5209.12.00 - - 3-thread or 4-thread twill, including cross twill m2 15% 
 5209.19.00 - - Other fabrics m2 15% 
  - Bleached   
 5209.21.00 - - Plain weave m2 15% 
 5209.22.00 - - 3-thread or 4-thread twill, including cross-twill m2 15% 
 5209.29.00 - - Other fabrics m2 15% 
  - Dyed   
 5209.31.00 - - Plain weave m2 * 
 5209.32.00 - - 3-thread or 4-thread twill, including cross-twill m2 * 
 5209.39.00 - - Other fabrics m2 * 
  - Of yarns of different colours   
 5209.41.00 - - Plain weave m2 * 
 5209.42.00 - - Denim m2 * 
 5209.43.00 - - Other fabrics of 3-thread twill, including cross twill m2 * 
 5209.49.00 - - Other fabrics m2 * 
  - Printed   
 5209.51.00 - - Plain weave m2 * 
 5209.52.00 - - 3-thread or 4-thread twill including cross twill m2 * 
 5209.59.00 - - Other fabrics m2 * 
52.10  Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200g/m2.   
  - Unbleached   
 5210.11.00 - - Plain weave m2 15% 
 5210.12.00 - - 3-thread or 4-thread twill, including cross twill m2 15% 
 5210.19.00 - - Other fabrics m2 15% 
  - Bleached   
 5210.21.00 - - Plain weave m2 15% 
 5210.22.00 - - 3-thread of 4-thread twill, including cross twill m2 15% 
 5210.29.00 - - Other fabrics m2 15% 
* 15% or K3,500 per kg which ever is the greater
(As amended by Act No. 3 of 2004)

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Dyed   
 5210.31.00 - - Plain weave m2 * 
 5210.32.00 - - 3-thread or 4-thread twill, including cross twill m2 * 
 5210.39.00 - - Other fabrics m2 15% 
  - Of yarns of different colours   
 5210.41.00 - - Plain weave   
 5210.42.00 - - 3-thread or 4-thread twill, including cross twill m2 15% 
 5210.49.00 - - Other fabrics m2 15% 
  - Printed   
 5210.51.00 - - Plain weave m2 15% 
 5210.52.00 - - 3-thread or 4-thread twill, including cross twill m2 15% 
 5210.59.00 - - Other fabrics m2 * 
52.11  Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly solely with man-made fibres, weighing more than 200g/m2.   
  - Unbleached   
 5211.11.00 - - Plain weave m2 15% 
 5211.12.00 - - 3-thread or 4-thread twill, including cross twill m2 15% 
 5211.19.00 - - Other fabrics m2 15% 
  - Bleached   
 5211.21.00 - - Plain weave m2 15% 
 5211.22.00 - - 3 thread or 4-thread twill, including cross twill m2 15% 
 5211.29.00 - - Other fabrics m2 15% 
  - Dyed   
 5211.31.00 - - Plain weave m2 * 
 5211.32.00 - - 3-thread or 4-thread twill, including cross twill m2 * 
 5211.39.00 - - Other fabrics m2 * 
  - Of yarns of different colours   
 5211.41.00 - - Plain weave m2 * 
 5211.42.00 - - Denim m2 * 
 5211.43.00 - - Other fabrics of 3-thread or 4- thread twill, including cross twill m2 15% 
 5211.49.00 - - Other fabrics m2 15% 
  - Printed   
 5211.51.00 - - Plain weave kg 15% 
 5211.52.00 - - 3-thread or 4-thread twill, including cross twill m2 15% 
 5211.59.00 - - Other fabrics kg 15% 
52.12  Other woven fabrics of cotton.   
  - Weighing not more than 200g/m2   
 5212.11.00 - - Unbleached m2 15% 
 5212.12.00 - - Bleached m2 15% 
 5212.13.00 - - Dyed m2 15% 
 5212.14.00 - - Of yarns of different colours m2 15% 
 5212.15.00 - - Printed m2 * 
* 15% or K3,500 per kg which ever is the greater

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Weighing more than 200g/m2   
 5212.21.00 - - Unbleached m2 15% 
 5212.22.00 - - Bleached m2 15% 
 5212.23.00 - - Dyed m2 * 
 5212.24.00 - - Of yarns of different colours m2 * 
 5212.25.00 - - Printed m2 * 
* 15% or K3,500 per kg which ever is the greater
(As amended by Act No. 9 of 1997, No.4 of 1999, No. 3 of 2000 and No. 3 of 2004)

CHAPTER 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
53.01  Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).   
 5301.10.00 - Flax, raw or retted kg 15% 
  - - Flax, broken, scuthched, hackled or otherwise processed, but not spun   
 5301.21.00 - - Broken or scutched kg 15% 
 5301.29.00 - - Other kg 15% 
 5301.30.00 - Flax tow and waste kg 15% 
53.02  True hemp(Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).   
 5302.10.00 - True hemp, raw or retted kg 15% 
 5302.90.00 - Other kg 15% 
53.03  Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).   
 5303.10.00 - Jute and other textile bast fibres, raw or retted kg free 
 5303.90.00 - Other kg 15% 
53.04  Sisal and other textile fibres of the genus, Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).   
 5304.10.00 - Sisal and other textile fibres of the genus Agave, raw kg 15% 
 5304.90.00 - Other kg 15% 
53.05  Coconut, abaca (Manila hemp or Musa textilis Nee), ramiw and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).   
  - Of coconut (coir)   
 5305.11.00 - - Raw kg 15% 
 5305.19.00 - - Other kg 15% 
  - Of abaca   
 5305.21.00 - - Raw kg 15% 
 5305.29.00 - - Other kg 15% 
  - Other   
 5305.91.00 - - Raw kg 15% 
 5305.99.00 - - Other kg 15% 
53.06  Flax yarn.   
 5306.10.00 - Single kg 15% 
 5306.20.00 - Multiple (folded) or cabled kg 15% 
53.07  Yarn of jute of other textile bast fibres of heading No. 53.03.   
 5307.10.00 - Single kg 15% 

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5307.20.00 - Multiple (folded) or cabled kg 15% 
53.08  Yarn of other vegetable textile fibres; paper yarn.   
 5308.10.00 - Coir yarn kg 15% 
 5308.20.00 - True hemp yarn kg 15% 
 5308.30.00 - Paper yarn kg 15% 
 5308.90.00 - Other kg 15% 
53.09  Woven fabrics of flax.   
  - Containing 85% or more by weight of flax   
 5309.11.00 - - Unbleached or bleached m2 15% 
 5309.19.00 - - Other m2 15% 
  - Containing less than 85% by weight of flax   
 5309.21.00 - - Unbleached of bleached m2 15% 
 5309.29.00 - - Other m2 15% 
53.10  Woven fabrics of jute or other textile bast fibres of heading No. 53.03.   
  - Unbleached   
 5310.10.10 - - - Hessian m2 15% 
 5310.10.90 - - - Other m2 15% 
  - Other   
 5310.90.10 - - - Hessian m2 15% 
 5310.90.90 - - - Other m2 15% 
53.11 5311.00.00 Woven fabrics of other vegetable textile fibres; woven fabrics paper yarn. m2 15% 
(As amended by Act No. 2 of 2001 and No. 1 of 2002)

CHAPTER 54

Man-made filaments
Notes
1.    Throughout the Nomenclature, the term "man-made fibres" means staple fibres and filaments of organic polymers produced by manufacturing process, either
(a) By polymerisation of organix 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 term "synthetic" and "artificial", used in relation to fibres, mean synthetic fibre as defined at (a); artificial; fibres as defined at (b).
   The term "man-made", "synthetic" and "artificial" shall have the same meanings when used in relation to "textile materials"
2.    Heading  54.02 and 5403 do not apply to synthetic or artificial filament tow of Chapter 55.
(As amended by Act No. 1 of 2002)

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
54.01  Sewing thread of man-made filaments, whether or not put up for retail sale. 
kg 
Free 
 5401.10.00 - Of synthetic filaments kg 15% 
 5401.20.00 - Of artificial filaments kg 15% 
54.02  Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic man filament of less than 67 decitex.   
 5402.10.00 - High tenacity yarn of nylon or other polyamides kg 5% 
 5402.20.00 - High tenacity yarn of polyesters kg 5% 
  - Textured yarn   
 5402.31.00 - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex kg free 
 5402.32.00 - - Of nylon or other polyamides, measuring per single yarn more than 50 tex kg free 
 5402.33.00 - - Of polyesters kg free 
 5402.39.00 - - Other kg 5% 
  - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre   
 5402.41.00 - - Of nylon or other polyamides kg 5% 
 5402.42.00 - - Of polyesters, partially oriented kg 5% 
 5402.43.00 - - Of polyesters, other kg 5% 
 5402.49.00 - - Other kg 5% 
  - Other yarn, single, with a twist exceeding 50 turns per metre   
 5402.51.00 - - Of nylon or other polyamides kg 5% 
 5402.52.00 - - Of polyesters kg 5% 
 5402.59.00 - - Other kg 5% 
  - Other yarn, multiple (folded) or cabled   
 5402.61.00 - - Of nylon or other polyamides kg 5% 
 5402.62.00 - - Of polyesters kg 5% 
 5402.69.00 - - Other kg 5% 
54.03  Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.   
(As amended by Act No. 1 of 2002 and No. 3 2006)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5403.10.00 - High tenacity yarn of viscose rayon kg 5% 
 5403.20.00 - Textured yarn kg 5% 
  - Other yarn, single   
 5403.31.00 - - Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre kg 5% 
 5403.32.00 - Of viscose rayon, with a twist   
 5403.33.00 - exceeding 120 turns per metre kg 5% 
 5403.39.00 - - Of cellulose acetate kg 5% 
  - - Other kg 5% 
  - Other yarn, including (folded) or cabled   
 5403.41.00 - - Of viscose rayon kg 5% 
 5403.42.00 - - Of cellulose acetate kg 5% 
 5403.49.00 - - Other kg 5% 
54.04  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 5mm.   
 5404.10.00 - Monofilament kg 15% 
 5404.90.00 - Other kg 15% 
54.05 5405.00.00 Artificial monofilament of 67 decitex or more and of which cross-sectional dimension exceeds 1mm, strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5mm. kg 15% 
54.06  Man-made filament yarn (other than sewing thread), put up for retail sale.   
 5406.10.00 - Synthetic filament yarn kg 15% 
 5406.20.00 - Artificial filament yarn kg 15% 
54.07  Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No. 54.04.   
  - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters   
 5407.10.10 - - - Mosquito and fruit tree netting m2 free 
 5407.10.90 - - - Other m2 15% 
  - Woven fabrics obtained from strip or the like   
 5407.20.10 - - - Mosquito and fruit tree netting m2 free 
 5407.20.90 - - - Other m2 15% 
  - Fabrics specified in Note 9 to Section XI   
 5407.30.10 - - - Mosquito and fruit tree netting m2 free 
 5407.30.90 - - - Other m2 15% 
  - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides   
  - - Unbleached or bleached   
 5407.41.10 - - - Mosquito and fruit tree netting m2 free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5407.41.90 - - - Other m2 15% 
  - - Dyed   
 5407.42.10 - - - Mosquito and fruit tree netting m2 free 
 5407.42.90 - - - Other m2 15% 
  - - Of yarns of different colours   
 5407.43.10 - - - Mosquito and fruit tree netting m2 free 
 5407.43.90 - - - Other m2 15% 
  - - Printed   
 5407.44.10 - - - Mosquito and fruit tree netting m2 free 
 5407.44.90 - - - Other m2 15% 
  - Other woven fabrics, containing 85% or more by weight of textured polyester filaments   
  - - Unbleached or bleached   
 5407.51.10 - - - Mosquito and fruit tree netting m2 free 
 5407.51.90 - - - Other m2 15% 
  - - Dyed   
 5407.52.10 - - - Mosquito and fruit tree netting m2 free 
 5407.52.90 - - - Other m2 15% 
  - - Of yarns of different colours   
 5407.53.10 - - - Mosquito and fruit tree netting m2 free 
 5407.53.90 - - - Other m2 15% 
  - - Printed   
 5407.54.10 - - - Mosquito and fruit tree netting m2 free 
 5407.54.90 - - - Other m2 15% 
  - Other woven fabrics, containing 85% or more by weight of polyester filaments   
 5407.61.00 - - Containing 85% or more by weight of non-textured polyester filaments m2 15% 
 5407.69.00 - - Other m2 15% 
  - Other woven fabrics, containing 85% or more by weight of synthetic filaments   
  - - Unbleached or bleached   
 5407.71.10 - - - Mosquito and fruit tree netting m2 free 
 5407.71.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.71.90 - - - Other m2 15% 
  - - Dyed   
 5407.72.10 - - - Mosquito and fruit tree netting m2 free 
 5407.72.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.72.90 - - - Other m2 15% 
  - - Of yarns of different colours   
 5407.73.10 - - - Mosquito and fruit tree netting m2 free 
 5407.73.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.73.90 - - - Other m2 15% 
  - - Printed   
 5407.74.10 - - - Mosquito and fruit tree netting m2 free 
 5407.74.20 - - - Fabric exceeding 300mm in width m2 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5407.74.90 - - - Other m2 15% 
  - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton   
  - - Unbleached or bleached   
 5407.81.10 - - - Mosquito and fruit tree netting m2 free 
 5407.81.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.81.90 - - - Other m2 15% 
  - - Dyed   
 5407.82.10 - - - Mosquito and fruit tree netting m2 free 
 5407.82.20 - - - Fabric exceeding 300mm in   
 5407.82.90 - - - width m2 15% 
  - - - Other m2 15% 
  - - Of yarns of different colours   
 5407.83.10 - - - Mosquito and fruit tree netting m2 free 
 5407.83.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.83.90 - - - Other m2 15% 
  - - Printed   
 5407.84.10 - - - Mosquito and fruit tree netting m2 free 
 5407.84.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.84.90 - - - Other m2 15% 
  - Other woven fabrics   
  - - Unbleached or bleached   
 5407.91.10 - - - Mosquito and fruit tree netting m2 free 
 5407.91.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.91.90 - - - Other m2 15% 
  - - Dyed   
 5407.92.10 - - - Mosquito and fruit tree netting m2 free 
 5407.92.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.92.90 - - - Other m2 15% 
  - - Of yarns of different colours   
 5407.93.10 - - - Mosquito and fruit tree netting m2 free 
 5407.93.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.93.90 - - - Other m2 15% 
  - - Printed   
 5407.94.10 - - - Mosquito and fruit tree netting m2 free 
 5407.94.20 - - - Fabric exceeding 300mm in width m2 15% 
 5407.94.90 - - - Other m2 15% 
54.08  Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No. 54.05.   
  - Woven fabrics obtained from high tenacity yarn of viscose rayon   
 5408.10.10 - - Mosquito and fruit tree netting m2 free 
 5408.10.20 - - Fabric exceeding 300m in width m2 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5408.10.90 - - Other m2 15% 
  - Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like   
  - - Unbleached or bleached   
 5408.21.10 - - - Mosquito and fruit tree netting m2 free 
 5408.21.20 - - - Fabric exceeding 300mm in width m2 15% 
 5408.21.90 - - - Other m2 15% 
  - - Dyed   
 5408.22.10 - - - Mosquito and fruit tree netting m2 free 
 5408.22.20 - - Fabric exceeding 300mm in width m2 15% 
 5408.22.90 - - - Other m2 15% 
  - - Of yarns of different colours   
 5408.23.10 - - - Mosquito and fruit tree netting m2 free 
 5408.23.20 - - - Fabric exceeding 300mm in width m2 15% 
 5408.2390 - - - Other m2 15% 
  - - Printed   
 5408.24.10 - - - Mosquito and fruit tree netting m2 free 
 5408.24.20 - - - Fabric exceeding 300mm in width m2 15% 
 5408.24.90 - - - Other m2 15% 
  - Other woven fabrics   
  - - Unbleached or bleached   
 5408.31.10 - - - Mosquito and fruit tree netting m2 free 
 5408.31.20 - - - Fabric exceeding 300mm in width m2 15% 
 5408.31.90 - - - Other m2 15% 
  - - Dyed   
 5408.32.10 - - - Mosquito and fruit tree netting m2 free 
 5408.32.20 - - - Fabric exceeding 300mm in width m2 15% 
 5408.32.90 - - - Other m2 15% 
  - - Of yarns of different colours   
 5408.33.10 - - - Mosquito and fruit tree netting m2 free 
 5408.33.20 - - - Fabric exceeding 300mm in width m2 15% 
 5408.33.90 - - - Other m2 15% 
  - - Printed   
 5408.34.10 - - - Mosquito and fruit tree netting m2 free 
 5408.34.20 - - - Fabric exceeding 300mm in width m2 15% 
 5408.34.90 - - - Other m2 15% 
(As amended by No. 1 of 2002)

CHAPTER 55

Man-made staple fibres
Notes
1.  Heading  55.01 and 55.02 apply to man-made filament tow consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications
(a) Length of tow exceeding 2m;
(b) Twist less than 5 turns per metre;
(c) Measuring per filament less than 67 decitex;
(d) Synthetic filament two 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 2m is to be classified in heading  55.03 or 55.04.
(As amended by Act No. 1 of 2002)

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
55.01  Synthetic filament tow.   
 5501.10.00 - Of nylon or other polyamides kg 5% 
 5501.20.00 - Of polyesters kg 5% 
 5501.30.00 - Acrylic or modacrylic kg free 
 5501.90.00 - Other kg 5% 
55.02 5502.00.00 Artificial filament tow. kg 5% 
55.03  Synthetic staple fibres, not carded, combed  or otherwise processed for spinning.   
 5503.10.00 - Of nylon or other polyamides kg 5% 
 5503.20.00 - Of polyesters kg 5% 
 5503.30.00 - Acrylic or modacrylic kg free 
 5503.40.00 - Of polypropylene kg 5% 
 5503.90.00 - Other kg 5% 
55.04  Artificial staple fibre, not carded, combed or otherwise processed for spinning.   
 5504.10.00 - Of viscose rayon kg 5% 
 5504.20.00 - Other kg 5% 
55.05  Waste (including noils, yarn waste and garnetted stock) of man-made fibres.   
 5505.10.00 - Of synthetic fibres kg free 
 5505.20.00 - Of artificial fibres kg free 
55.06  Synthetic staple fibres, carded combed or otherwise processed for spinning.   
 5506.10.00 - Of nylon or other polyamides kg 5% 
 5506.20.00 - Of polyester kg 5% 
 5506.30.00 - Acrylic or modacrylic kg 5% 
 5506.90.00 - Other kg 5% 
55.07 5507.00.00 Artificial staple fibres, carded, combed or otherwise processed for spinning. kg 5% 
55.08  Sewing thread of man-made staple fibres, whether or not put up for retail sale.   
 5508.10.00 - Of synthetic staple fibres kg 15% 
 5508.20.00 - Of artificial staple fibres kg 15% 
55.09  Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale.   

Heading.
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Containing 85% or more by weight of staple fibres of nylon or other polyamides   
 5509.11.00 - - Single yarn kg   5% 
 5509.12.00 - - Multiple (folded) or cabled yarn kg   5% 
  - Containing 85% or more by weight of polyester staple fibres   
 5509.21.00 - - Single yarn kg   5% 
 5509.22.00 - - Multiple (folded) or cabled yarn kg   5% 
  - Containing 85% or more by weight of acrylic or modacrylic staple fibre   
 5509.31.00 - - Single yarn kg   5% 
 5509.32.00 - - Multiple (folded) or cabled yarn kg   5% 
  - Other yarn, containing 85% or more by weight of synthetic staple fibre   
 5509.41.00 - - Single yarn kg   5% 
 5509.42.00 - - Multiple (folded) or cabled yarn kg   5% 
  - - Yarn, of polyester staple fibres   
 5509.51.00 - - Mixed mainly or solely with artificial staple fibres kg   5% 
 5509.52.00 - - Mixed mainly or solely with wool or fine animal hair kg   5% 
 5509.53.00 - - Mixed mainly or solely with cotton kg   5% 
 5509.59.00 - Other kg   5% 
 5509.61.00 - - Mixed mainly or solely with wool or fine animal hair kg   5% 
 5509.62.00 - - Mixed mainly or solely with cotton kg   5% 
 5509.69.00 - - Other kg   5% 
  - Other yarn   
 5509.91.00 - - Mixed mainly or solely with wool or fine animal hair kg   5% 
 5509.92.00 - - Mixed mainly or solely with cotton kg   5% 
 5509.99.00 Other kg   5% 
55.10  Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale.   
  - Containing 85% or more by weight of artificial staple fibres   
 5510.11.00 - - Single yarn kg   5% 
 5510.12.00 - - Multiple (folded) or cabled yarn kg   5% 
 5510.20.00 - Other yarn, mixed mainly or solely with wool or fine animal hair kg   5% 
 5510.30.00 - Other yarn, mixed mainly or solely with cotton kg   5% 
 5510.90.00 - Other yarn kg   5% 
55.11  Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale.   
 5511.10.00 - Of synthetic staple fibres, containing 85% or more by weight of such fibres kg 15% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5511.20.00 - Of synthetic staple fibres, containing less than 85% by weight of such fibres kg 15% 
 5511.30.00 - Of artificial staple fibres kg 15% 
55.12  Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres.   
  - Containing 85% or more by weight of polyester staple fibres   
 5512.11.00 - - Unbleached or bleached m2 15% 
 5512.19.00 - - Other m2 15% 
  - Containing 85% or more by weight of acrylic or modacrylic staple fibres   
 5512.21.00 - - Unbleached or bleached m2 15% 
 5512.29.00 - - Other m2 15% 
  - Other   
 5512.91.00 - - Unbleached or bleached m2 15% 
 5512.99.00 - - Other m2 15% 
55.13  Woven fabrics of synthetic staple fibres, containing less than 85% by weight or such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170g/m2.   
  - Unbleached or bleached   
 5513.11.00 - - Of polyester staple fibres, plain weave m2 15% 
 5513.12.00 - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres m2 15% 
 5513.13.00 - - Other woven fabrics of polyester staple fibres m2 15% 
 5513.19.90 -- Other Kg * 
 5513.21.00 - - Of polyester staple fibres, plain weave m2 15% 
 5513.22.00 - - 3-thread 4-thread twill, including cross twill, of polyester staple fibres m2 15% 
 5513.23.00 - - Other woven fabrics of polyester staple fibres m2 15% 
 
5513.29.10 - - Other woven fabrics
--- Of polyester staple fibres imported for further processing in the textile industry 

kg 

Free 
 5513.29.90 - Other kg * 
 5513.31.00 - - Of polyester staple fibres, plain weave m2 15% 
 5513.32.00 - - 3-thread 4-thread twill, including cross  twill of polyester staple fibres m2 15% 
 5513.33.00 - - Other woven fabrics of polyester staple fibres m2 15% 
 
5513.39.10 - - Other woven fabrics
 Of polyester staple fibres imported for further processing in the textile industry 

kg 

Free 
 5513.39.90 - Other kg * 
 5513.41.00 - - Of polyester staple fibres, plain weave m2 15% 
 5513.42.00 - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres m2 15% 
* 25% or K7,000 per kg whichever is greater
(As amended by Act No. 3 of 2006)

 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5513.43.00 - - Other woven fabrics of polyester staple fibres m2 15% 
 5513.49.00 - - Other woven fabrics m2 15% 
55.14  Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170g/m2.   
  - Unbleached or bleached   
 5514.11.00 - - Of polyester staple fibres, plain weave m2 15% 
 5514.12.00 - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres m2 15% 
 5514.13.00 - - Other woven fabrics of polyester staple fibres m2 15% 
 5514.19.00 - - Other woven fabrics   
  - Dyed   
 5514.21.00 - - Of polyester staple fibres, plain weave m2 15% 
 5514.22.00 - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres m2 15% 
 5514.23.00 - - Other woven fabrics of polyester staple fibres m2 15% 
 5514.29.00 - - Other woven fabrics m2 15% 
  - Of yarns of different colours   
 5514.31.00 - - Of polyester staple fibres, plain weave m2 15% 
 5514.32.00 - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres m2 15% 
 5514.33.00 - - Other woven fabrics of polyester staple fibres m2 15% 
 5514.39.00 - - Other woven fabrics m2 15% 
  - Printed   
 5514.41.00 - - Of polyester staple fibres, plain weave m2 15% 
 5514.42.00 - - 3-thread or 4-thread twill, including cross twill, of polyester staple fibres m2 15% 
 5514.43.00 - - Other woven fabrics of polyester staple fibres m2 15% 
 5514.49.00 - - Other woven fabrics m2 15% 
55.15  Other woven fabrics of synthetic staple fibres.   
  - Of polyester staple fibres   
 5515.11.00 - - Mixed mainly or solely with viscose rayon staple fibres m2 15% 
 5515.12.00 - - Mixed mainly or solely with man-made filaments m2 15% 
 5515.13.00 - - Mixed mainly or solely with wool or fine animal hair m2 15% 
 5515.19.00 - - Other m2 15% 
  - Of acrylic or modacrylic staple fibres   
 5515.21.00 - - Mixed mainly or solely with man-made filaments m2 15% 

Heading No. 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5515.22.00 - - Mixed mainly or solely with wool or fine-animal hair m2 15% 
 5515.29.00 - - Other m2 15% 
  - Other woven fabrics   
 5515.91.00 - - Mixed mainly or solely with man-made filaments m2 15% 
 5515.92.00 - - Mixed mainly or solely with wool or fine animal hair m2 15% 
 5515.99.00 - - Other m2 15% 
55.16  Woven fabrics of artificial staple fibres.   
  - Containing 85% or more by weight of artificial staple fibres   
 5516.11.00 - - Unbleached or bleached m2 15% 
 5516.12.00 - - Dyed m2 15% 
 5516.13.00 - - Of yarns of different colours m2 15% 
 5516.14.00 - - Printed m2 15% 
  - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments   
 5516.21.00 - - Unbleached or bleached m2 15% 
 5516.22.00 - - Dyed m2 15% 
 5516.23.00 - - Of yarns of different colours m2 15% 
 5516.24.00 - - Printed m2 15% 
  - Containing less than 85% by weight or artificial staple fibres, mixed mainly or solely with wool or fine animal hair   
 5516.31.00 - - Unbleached or bleached m2 15% 
 5516.32.00 - - Dyed m2 15% 
 5516.33.00 - - Of yarns of different colours m2 15% 
 5516.34.00 - - Printed m2 15% 
  - Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton   
 5516.41.00 - - Unbleached or bleached m2 15% 
 5516.42.00 - - Dyed m2 15% 
 5516.43.00 - - Of yarns of different colours m2 15% 
 5516.44.00 - - Printed m2 15% 
  - Other   
 5516.91.00 - - Unbleached or bleached m2 15% 
 5516.92.00 - - Dyed m2 15% 
 5516.93.00 - - Of yarns or different colours m2 15% 
 5516.94.00 - - Printed m2 15% 
(As amended by Act No. 9 of 1997 and No. 3 of 2000)

CHAPTER 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Notes
1.    This Chapter does not cover
(a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading No. 34.01, polishes, creams or similar preparations of heading  34.05, fabric softeners of heading No. 38.09) where the textile material is present merely as a carrying medium;
(b) Textile products of heading 58.11;
(c) Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading  68.05);
(d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading  68.15); 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 stitching-bonding process using fibres from the web itself.
3.    Headings  56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular).
     Heading  56.03 also includes nonwovens in which plastics or rubber forms the bonding substance.
     Headings  56.02 and 56.03 do not, however, cover
(a) Felt impregnated, coated, covered or laminated with plastics or rubber, containing 50% or less by weight of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40);
(b) Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, 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 strips of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile is present merely for reinforcing purposes (Chapter 39 or 40).
        No account is taken of whether the plastics or rubber existed in liquid or solid form at the time they were combined with textile material.
4.    Heading  56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour.
(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
56.01  Wadding of textile materials and articles thereof; textile fibres, not exceeding 5mm in length (flock), textile dust and mill neps.   
 

5601.10.10 - Sanitary towels and tampoons, napkins, and napkin liners for babies and similar sanitary articles, of wadding
--- Sanitary towel and tampons 

kg 

5% 
 
5601.10.90 --- Napkins and napkin liners for babies
--- Other kg
kg 15%
15% 
 5601.21.00 - - Of cotton kg 15% 
 5601.22.00 - - Of man-made fibres kg 15% 
 5601.29.00 - - Other kg 15% 
 5601.30.00 - Textile flock and dust and mill neps kg 15% 
56.02  Felt, whether or not impregnated, coated, covered or laminated.   
 5602.10.00 - Needleloom felt and stitch-bonded fibre fabrics m2 25% 
  - Other felt, not impregnated, coated, covered or laminated   
 5602.21.00 - - Of wool or fine animal hair m2 25% 
 5602.29.00 - - Of other textile materials m2 15% 
(As amended by Act No.3 of 2006)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5602.90.00 - Other m2 25% 
56.03  Non-wovens, whether or not impregnated, coated, covered or laminated.   
  - Of man-made filaments   
 5603.11.00 - - Weighing not more than 25g/m2 m2 25% 
 5603.12.00 - - Weighing more than 25g/m2 but not more than 70g/m2 m2 25% 
 5603.13.00 - - Weighing more than 70g/m2 but not more than 150g/m2 m2 25% 
 5603.14.00 - - Weighing more than 150g/m2 m2 25% 
  - Other   
 5603.91.00 - - Weighing not more than 25g/m2 m2 25% 
 5603.92.00 - - Weighing more than 25g/m2 but not more than 70g/m2 m2 25% 
 5603.93.00 - - Weighing more than 70g/m2 but not more than 150g/m2 m2 25% 
 5603.94.00 - - Weighing more than 150g/m2 m2 25% 
56.04  Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No. 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics.   
 5604.10.00 - Rubber thread and cord, textile covered kg 25% 
 5604.20.00 - High tenacity yarn of polyesters, of nylon or other polyamide or of viscose rayon, impregnated or coated kg 25% 
 5604.90.00 - Other kg 25% 
56.05 5605.00.00 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No. 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. kg 25% 
56.06 5606.00.00 Gimped yarn, and strip and the like of heading No. 54.04 or 54.05, gimped (other than those of heading No. 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. kg 25% 
56.07  Twine, cordage, rope and tables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.   
 5607.10.00 - Of jute or other textile bast fibre of heading No. 53.03 kg 25% 
  - Of sisal or other textile fibre of the genus Agave kg 25% 
 5607.21.00 - - Binder or baler twine kg 25% 
 5607.29.00 - - Other kg 25% 
 5607.30.00 - Of abaca (Manila hemp or Musa textiles Nee) or other hard (leaf) fibre kg 25% 
  - Of polyethylene or polypropylene   

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5607.49.00 - - Other kg 25% 
 5607.50.00 - Of other synthetic fibres kg 25% 
 5607.90.00 - Other kg 25% 
56.08  Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.   
  - Of man-made textile materials   
 5608.11.00 - - Made up fishing nets kg 25% 
 5608.19.00 - - Other kg 25% 
 5608.90.00 - Other kg 25% 
56.09 5609.00.00 Articles of yarn, strip or the like of heading No. 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included. kg 25% 
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999 and No. 1 of 2002)

CHAPTER 57

Carpets and other textile floor coverings
Notes
1.    For the purposes of this Chapter, the term "carpets and other textile floor coverings" means floor covering 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.

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 
Remarks
57.01  Carpets and other textile floor coverings,  knotted, whether or not made up.   
 5701.10.00 - Of wool or fine animal hair m2 25% 
 5701.90.00 - Of other textile materials m2 25% 
57.02  Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up I in, including "Kelem", "Schumacks", "Karamanie" and similar hand-woven rugs.   
 5702.10.00 - "Kelem", "Schumacks", Karamanie" and similar hand-woven rugs m2 25% 
 5702.20.00 - Floor coverings of coconut fibres (coir) m2 25% 
  - Other, of pile construction, not made up   
 5702.31.00 - - Of wool or fine animal hair m2 25% 
 5702.32.00 - - Of man-made textile materials m2 25% 
 5702.39.00 - - Of other textile materials m2 25% 
  - Other, of pile construction, made up   
 5702.41.00 - - Of wool or fine animal hair m2 25% 
 5702.42.00 - - Of man-made textile materials m2 25% 
 5702.49.00 - - Of other textile materials m2 25% 
  - Other, not of pile construction, not made up   
 5702.51.00 - - Of wool or fine animal hair m2 25% 
 5702.52.00 - - Of man-made textile materials m2 25% 
 5702.59.00 - - Of other textile materials m2 25% 
  - Other, not of pile construction, made up   
 5702.91.00 - - Of wool or fine animal hair m2 25% 
 5702.92.00 - - Of man-made textile materials m2 25% 
 5702.99.00 - - Of other textile materials m2 25% 
57.03  Carpets and other textile floor coverings,  tufted, whether or not made up.   
 5703.10.00 - Of wool or fine animal hair m2 25% 
 5703.20.00 - Of nylon or other polyamides m2 25% 
 5703.30.00 - Of other man-made textile materials m2 25% 
 5703.90.00 - Of other textile materials m2 25% 
57.04  Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up.   
 5704.10.00 - Tiles, having a maximum surface area of 0.3m2 m2 25% 
 5704.90.00 - Other m2 25% 
57.05 5705.00.00 Other carpets and other textile floor coverings, whether or not made up. m2 25% 
(As amended by Act No. 9 of 1997)

CHAPTER 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Notes
1.    This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.
2.    Heading  58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up.
3.    For the purposes of heading  58.03, "gauze" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass.
4.    Heading  58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading  56.08.
5.    For the purposes of heading  58.06, the expression "narrow woven fabrics" means
(a) Woven fabrics of a width not exceeding 40cm, 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 30cm; and
(c) Bias binding with folded edges, of a width when unfolded not exceeding 30cm.
   Narrow woven fabrics with woven fringes are to be classified in heading  58.08.
6.    In heading 58.10, the expression "embroidery" means inter alia embroidery with metal or glass thread on a visible ground of the 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 58.05).
7.    In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes.
(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
58.01  Woven pile fabrics and chenille fabrics, other than fabrics of heading No. 58.02 or 58.06.   
 5801.10.00 - Of wool or fine animal hair m2 25% 
  - Of cotton   
 5801.21.00 - - Uncut weft pile fabrics m2 25% 
 5801.22.00 - - Cut corduroy m2 25% 
 5801.23.00 - - Other weft pile fabrics m2 25% 
 5801.24.00 - - Warp pile fabrics, épinglé (uncut) m2 25% 
 5801.25.00 - - Warp pile fabrics, cut m2 25% 
 5801.26.00 - - Chenille fabrics m2 25% 
  - Of man-made fibres   
 5801.31.00 - - Uncut weft pile fabrics m2 25% 
 5801.32.00 - - Cut corduroy m2 25% 
 5801.33.00 - - Other weft pile fabrics m2 25% 
 5801.34.00 - - Warp pile fabrics épinglé (uncut) m2 25% 
 5801.35.00 - - Warp pile fabrics, cut m2 25% 
 5801.36.00 - - Chenille fabrics m2 25% 
 5801.90.00 - Of other textile materials m2 25% 
58.02  Terry toweling and similar woven terry fabrics, other than narrow fabrics of heading No.58.06; tufted textile fabrics, other than products of heading No.57.03.   
  - Terry toweling and similar woven terry fabrics, of cotton   
 5802.11.00 - - Unbleached kg 25% 
 5802.19.00 - - Other kg 25% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5802.20.00 - Terry toweling and similar woven terry fabrics, other textile materials kg 25% 
 5802.30.00 - Tufted textile fabrics kg 25% 
58.03  Gauze, other than narrow fabrics of heading No.58.06.   
  - Of cotton   
 5803.10.10 - - - Mosquito and fruit tree netting m2 25% 
 5803.10.20 - - - Other, unbleached m2 25% 
 5803.10.90 - - - Other m2 25% 
  - Of other textile materials   
 5803.90.10 - - - Mosquito and fruit tree netting m2 25% 
 5803.90.20 - - - Other, unbleached m2 25% 
 5803.90.90 - - - Other m2 25% 
58.04  Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 60.02 to 60.06.   
 5804.10.00 - Tulles and other net fabrics m2 25% 
  - Mechanically made lace   
 5804.21.00 - - Of man-made fibre m2 25% 
 5804.29.00 - - Of other textile materials m2 25% 
 5804.30.00 - Hand-made lace m2 25% 
58.05 5805.00.00 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. m2 25% 
58.06  Narrow woven fabrics, other than goods of heading No.58.07; narrow fabrics consisting of warp without weft assembled by mean of an adhesive (bolducs).   
 5806.10.00 - Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics kg   5% 
 5806.20.00 - Other woven fabrics, containing by weight 50% or more of elastomeric yarn or rubber thread kg 25% 
  - Other woven fabrics   
 5806.31.00 - - Of cotton kg 25% 
 5806.32.00 - - Of man-made fibre kg 15% 
 5806.39.00 - - Of other textile materials kg 25% 
 5806.40.00 - Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) kg 25% 
58.07  Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.   
 5807.10.00 - Woven kg 25% 
 5807.90.00 - Other kg 25% 
58.08  Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles.   

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5808.10.00 - Braids in the piece kg 25% 
 5808.90.00 - Other kg 25% 
58.09 5809.00.00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading No. 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes not elsewhere specified or included. m2 25% 
58.10  Embroidery in the piece, in strips or in motifs.   
 5810.10.00 - Embroidery without visible ground m2 25% 
  - Other embroidery   
 5810.91.00 - - Of cotton m2 25% 
 5810.92.00 - - Of man-made fibres m2 25% 
 5810.99.00 - - Of other textile materials m2 25% 
58.11 5811.00.00 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or other wise, other than embroidery of heading No. 58.10. m2 25% 
(As amended by Act No. 9 of 1997, No. 3 of 2000 and No. 1 of 2002)

CHAPTER 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a
kind suitable for Industrial use
Notes
1.    Except where the context otherwise requires, for the purposes of this Chapter the expression "textile fabrics" applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of heading 60.02 to 60.06
2.    Heading  59.03 applies to
(a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than
(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, 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 7mm, at a temperature between 10 degrees celsius and 30 degrees celsius (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 covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60);
(5) Plates, sheets or strips of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or
(6) Textile products or heading  58.11.
(b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading  56.04.
3.    For the purposes of heading  59.05, the expression "textile wall coverings" applies to products in rolls, of a width of not less than 45cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting).
   This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07).
4.    For the purposes of heading 59.06, the expression "rubberised textile fabrics" means
(a) Textile fabrics impregnated, coated, covered or laminated with rubber,
(i) Weighing not more than 1500g/m2; or
(ii) Weighing more than 1500g/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 56.04;
(c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square metre.
    This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading  58.11.
5.    Heading 59.07 does not apply to
(a) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change or 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  44.08);
(f) Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading  68.05);
(g) Agglomerated or reconstituted mica, on a backing of textile fabrics (heading  68.14); or
(h) Metal foil on a backing of textile fabrics (Section XV).
6.    Heading  59.10 does not apply to
(a) Transmission or conveyor belting, of textile materials, of a thickness of less than 3mm; 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  40.10).
7.    Heading 59.11 applies to the following goods, which do not fall in any other heading of Section XI
(a) Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only
(i) Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams);
(ii) Bolting cloth;
(iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair;
(iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes;
(v) Textile fabrics reinforced with metal, of a kind used for technical purposes;
(vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials;
(b)  Textile articles (other than those of heading 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts).
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
59.01  Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.   
 5901.10.00 - Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of   
 5901.90.00 - books or the like kg 5% 
  - Other kg 5% 
59.02  Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon.   
 5902.10.00 - Of nylon or other polyamides kg 5% 
 5902.20.00 - Of polyesters kg 5% 
 5902.90.00 - Other kg 5% 
59.03  Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No. 59.02.   
  - With poly(vinyl chloride)   
 5903.10.10 - - - For book binding kg 5% 
 5903.10.20 - - - Imitation leather kg free 
(As amended by Act No. 3 of 2006)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5903.10.90 Other kg 25% 
  - With polyurethane   
 5903.20.10 - - - For book binding kg 5% 
 5903.20.20 - - - Imitation leather kg 25% 
 5903.20.90 - - - Other kg 25% 
  - Other   
 5903.90.10 - - - For book binding kg 5% 
 5903.90.20 - - - Imitation leather kg 25% 
 5903.90.90 - - - Other kg 25% 
59.04  Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape.   
 5904.10.00 - Linoleum kg 15% 
 
59.4.90.00 - Other
- Other 
kg 
15% 
59.05 5905.00.00 Textile wall coverings kg 25% 
59.06  Rubberised textile fabrics, other than those of heading No. 59.02.   
 5906.10.00 - Adhesive tape of a width not exceeding 20cm kg 5% 
  - Other   
 5906.91.00 - - Knitted or crocheted kg 15% 
 5906.99.00 - - Other kg 15% 
59.07  Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like.   
 5907.00.10 - - - Painted canvas being theatrical scenery, studio back-cloths and the like. kg 25% 
 5907.00.90 - - - Other kg 15% 
59.08  Textile wicks, woven, plaited or knitted for lamps, stoves, lighters, candles or the like; Incandescent gas mantles and tubular knitted gas mantle fabric thereof, whether or not impregnated.   
 5908.00.10 - - - Candle wick kg 25% 
 5908.00.20 - - - Lamp wick kg 25% 
 5908.00.90 - - - Other kg 25% 
59.09 5909.00.00 Textile hosepiping and similar textile tubing, with or without lining, amour or accessories of other materials. kg 5% 
59.10  Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material.   
 5910.00.00 - - - Conveyor and elevator belts and belting kg 5% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 5910.00.20 - - - Transmission belts and belting kg 5% 
59.11  Textile products and articles, for technical uses, specified in Note 7 to this Chapter.   
 5911.10.00 - Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams). kg 5% 
 5911.20.00 - Bolting cloth, whether or not made up kg 5% 
  - Textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper making or similar machines (for example, for pulp or asbestos-cement)   
 5911.31.00 - - Weighing less than 650g/m2 kg 5% 
 5911.32.00 - - Weighing 650g/m2 or more kg 5% 
 5911.40.00 - Straining cloth of a kind used in oil presses or the like, including that of human hair kg 5% 
 5911.90.00 - Other kg 5% 
(As amended by Act No. 1 of 2002)

CHAPTER 60

Knitted or crocheted fabrics
Notes
1.    This Chapter does not cover
(a) Crochet lace of heading  58.04;
(b) Labels, badges or similar articles, knitted or crocheted, of heading  58.07; or
(c) Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59. However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading  60.1.
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.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
60.01  Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted.   
 6001.10.00 - "Long pile" fabrics m2 25% 
  - Looped pile fabrics   
 6001.21.00 - - Of cotton m2 25% 
 6001.22.00 - - Of man-made fibres m2 25% 
 6001.29.00 - - Of other textile materials m2 25% 
  - Other   
 6001.91.00 - - Of cotton m2 25% 
 6001.92.00 - - Of man-made fibres m2 25% 
 6001.99.00 - - Of other textile materials m2 25% 
60.02

 

 

 

60.03

 

 

 

60.04

 

 

 

60.05

 

 

 

 

 

 

 

 

 

 

60.06

 

 

6002.40.00

6002.90.00

 

6003.10.00
6003.20.00
6003.30.00
6003.40.00
6003.90.00

 

6004.10.00

6004.90.00

 

6005.10.00

6005.21.00
6005.22.00
6005.23.00
6005.24.00

6005.31.00
6005.32.00
6005.33.00
6005.34.00

6005.41.00
6005.42.00
6005.43.00
6005.44.00
6005.90.00

6006.10.00

6006.21.00
6006.22.00
6006.23.00
6006.24.00

6006.31.00
6006.32.00
6006.33.00
6006.34.00

6006.41.00
6006.42.00
6006.43.00
6006.44.00
6006.90.00 Knitted or crocheted fabrics of a width not exceeding 30cm, containing by weight 5% or more of clastomeric yarn or rubber thread, other than those of heading 60.01.
-Containing by weight5% or more of elatomeric yarn or rubber thread, other than those of subheading 60.01     
-Other        
Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of heading 60.0 or 60.02       
- O wool or fine animal hair
- Of cotton
- Of synthetic fibres
- Of artificial fibres
- Other                
Knitted or crocheted fabrics of a width exceeding 30cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 60.01               
- Containing by weight 55 or more of elastomeric arn but not containing rubber thread
- Other 
Warp knit fabrics (including those made on gallon knitting machines), other than those of heading 60.01 to heading 60.04
- Of wool or fine animal hair
- Of cotton
-- Unbleached or bleached
- -Dyed
-- Of yarns of different colours
-Printed
- Of synthetic fibres:
- Unbleached or bleached:
- Dyed
- Oy ayrns of different colours
- Printed
- Of artificial fibres:
- Unbleached or bleached
- Dyed
- Of yarns of different colours
- Printed
- Other
Other knitted or crocheted fabrics
-Of wool or fine animal hair
- Of cotton:
- Unbleached or bleached
- Dyed
- Of yarns of different clours
- Printed
- Of synthetic fibres:
- Unbleached or bleached
- Dyed
- Of yarns of different colours
- Printed
- Of artificial fibres
- - Unbleached or bleached
- Dyed
- Of yarns of different colours
- Printed
- Of artificial fibres
 

 

m2

m2

 

m2
m2
m2
m2
m2

 

 

m2
m2

 

m2

m2
m2
m2
m2

m2
m2
m2
m2

m2
m2
m2
m2
m2

m2

m2
m2
m2
m2

m2
m2
m2
m2

m2
m2
m2
m2
m2
 

 

25%

25%

 

25%
25%
25%
25%
25%

 

 

25%
25%

 

25%

25%
25%
25%
25%

25%
25%
25%
25%

25%
25%
25%
25%
25%

25%

25%
25%
25%
25%

25%
25%
25%
25%

25%
25%
25%
25%
25% 
(As amended by Act No. 1 of 2002)

CHAPTER 61

Articles of apparel and clothing accessories, knitted or crocheted
Notes
1.    This Chapter applies only to made up knitted or crocheted articles.
2.    This Chapter does not cover
(a) Goods of heading  62.12;
(b) Worn clothing or other worn articles of heading  63.09; or
(c) Orthopaedic appliances, surgical belts, trusses or the like (heading  90.21).
3.    For the purposes of heading 61.03 and 61.04;
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising
-One suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
-One garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
   All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
   If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
   The term "suit" includes the following sets of garments, whether or not they fulfil all the above conditions
-morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
-evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
(b) The term "ensemble" means a set of garments (other than suits and articles of heading  61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising
-one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the sole context of twin sets, and of waistcoats which may also form a second upper garment, and
-one to 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 61.12.
4.    Heading  61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment, or garments having an average of less than 10 stitches per linear centimetre in each direction counted on an area measuring at least 10cm ´ 10cm. Heading  61.05 does not cover sleeveless garments.
5.    Heading  61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment.
6.    For the purposes of heading 61.11;
(a) The expression "babies' garments and clothing accessories" means articles for young children of a body height not exceeding 86cm; it also covers babies' napkins;
(b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11.
7.    For the purpose of heading 61.12, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of
(a) a "ski overall", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or
(b) a "ski ensemble", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising
-one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and one pair of trousers whether or not extending above waist-level, one pair of breeches of 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 in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size.
8.    Garments which are, prima facie, classifiable both in heading  61.13 and in other headings of this Chapter, excluding heading  61.11, are to be classified in heading  61.13.
9.    Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys garments, and those designed for right over left closure at the front as women's or girls; garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes.
   Garments of this Chapter which cannot be identified as either men's or boy's garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments.
10.    Articles of this Chapter may be made of metal thread.
(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
61.01  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.61.03.   
 6101.10.00 - Of wool or fine animal hair kg 25% 
 6101.20.00 - Of cotton kg 25% 
 6101.30.00 - Of man-made fibres kg 25% 
 6101.90.00 - Of other textile materials kg 25% 
61.02  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.61.04.   
 6102.10.00 - Of wool or fine animal hair kg 25% 
 6102.20.00 - Of cotton kg 25% 
 6102.30.00 - Of man-made fibres kg 25% 
 6102.90.00 - Of other textile materials kg 25% 
61.03  Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.   
  - Suits   
 6103.11.00 - - Of wool or fine animal hair kg 25% 
 603.12.00 - - Of synthetic fibres kg 25% 
 6103.19.00 - - Of other textile materials kg 25% 
  - Ensembles   
 6103.21.00 - - Of wool or fine animal hair kg 25% 
 6103.22.00 - - Of cotton kg 25% 
 6103.23.00 - - Of synthetic fibres kg 25% 
 6103.29.00 - - Of other textile materials kg 25% 
  - Jackets and blazers   

Heading No. 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6103.31.00 - - Of wool or fine animal hair kg 25% 
 6103.32.00 - - Of cotton kg 25% 
 6103.33.00 - - Of synthetic fibres kg 25% 
 6103.39.00 - - Of other textile materials kg 25% 
  - Trousers, bib and brace overalls, breeches and shorts   
 6103.41.00 - - Of wool or fine animal hair kg 25% 
 6103.42.00 - - Of cotton kg 25% 
 6103.43.00 - - Of synthetic fibres kg 25% 
 6103.49.00 - - Of other textile materials kg 25% 
61.04  Women's or girls' suits, ensembles, jackets, dresses, skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwears) knitted or crocheted.   
  - Suits   
 6104.11.00 - - Of wool or fine animal hair kg 25% 
 6104.12.00 - - Of cotton kg 25% 
 6104.13.00 - - Of synthetic fibres kg 25% 
 6104.19.00 - - Of other textile materials kg 25% 
  - Ensembles   
 6104.21.00 - - Of wool or fine animal hair kg 25% 
 6104.22.00 - - Of cotton kg 25% 
 6104.23.00 - - Of synthetic fibres kg 25% 
 6104.29.00 - - Of other textile materials kg 25% 
  - Jackets and blazers   
 6104.31.00 - - Of wool or fine animal hair kg 25% 
 6104.32.00 - - Of cotton kg 25% 
 6104.33.00 - - Of synthetic fibres kg 25% 
 6104.39.00 - - Of other textile materials kg 25% 
  - Dresses   
 6104.41.00 - - Of wool or fine animal hair kg 25% 
 6104.42.00 - - Of cotton kg 25% 
 6104.43.00 - - Of synthetic fibres kg 25% 
 6104.44.00 - - Of artificial fibres kg 25% 
 6104.49.00 - - Of other textile materials kg 25% 
  - Skirts and divided skirts   
 6104.51.00 - - Of wool or fine animal hair kg 25% 
 6104.52.00 - - Of cotton kg 25% 
 6104.53.00 - - Of synthetic fibres kg 25% 
 6104.59.00 - - Of other textile materials kg 25% 
  - Trousers, bib and brace overalls, breeches and shorts   
 6104.61.00 - - Of wool or fine animal hair kg 25% 
 6104.62.00 - - Of cotton kg 25% 
 6104.63.00 - - Of synthetic fibres kg 25% 
 6104.69.00 - - Of other textile materials kg 25% 
61.05  Men's or boy's shirts, knitted or crocheted.   
 6105.10.00 - Of cotton kg 25% 
 6105.20.00 - Of man-made fibres kg 25% 
 6105.90.00 - Of other textile materials kg 25% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
61.06  Women's or girl' blouses, shirts and  shirt-blouses, knitted or crocheted   
 6106.10.00 - Of cotton kg 25% 
 6106.20.00 - Of man-made fibres kg 25% 
 6106.90.00 - Of other textile materials kg 25% 
61.07  Men's or boys' underpants, briefs,  nightshirts, pyjamas, bathrobes,  dressing gowns and similar articles,  knitted or crocheted.   
  - Underpants and briefs   
 6107.11.00 - - Of cotton kg 25% 
 6107.12.00 - - Of man-made fibres kg 25% 
 6107.19.00 - - Of other textile materials kg 25% 
  - Nightshirts and pyjamas   
 6107.21.00 - - Of Cotton kg 25% 
 6107.22.00 - - Of man-made fibres kg 25% 
 6107.29.00 - - Of other textile materials kg 25% 
  - Other   
 6107.91.00 - - Of cotton kg 25% 
 6107.92.00 - - Of man-made fibres kg 25% 
 6107.99.00 - - Of other textile materials kg 25% 
61.08  Women's or girls' slips, petticoats,  briefs, panties, nightdresses, pyjamas,  negliges, bathrobes, dressing gowns  and similar articles, knitted or crocheted.   
  - Slips and petticoats   
 6108.11.00 - - Of man-made fibres kg 25% 
 6108.19.00 - - Of other textile materials kg 25% 
  - Briefs and panties   
 6108.21.00 - - Of cotton kg 25% 
 6108.22.00 - - Of man-made fibres kg 25% 
 6108.29.00 - - Of other textile materials kg 25% 
  - Nightdresses and pyjamas   
 6108.31.00 - - Of cotton kg 25% 
 6108.32.00 - - Of man-made fibres kg 25% 
 6108.39.00 - - Of other textile materials kg 25% 
  - Other   
 6108.91.00 - - Of cotton kg 25% 
 6108.92.00 - - Of man-made fibres kg 25% 
 6108.99.00 - - Of other textile materials kg 25% 
61.09  T-shirts, singlets and other vests,  knitted or crocheted   
 6109.10.00 - Of cotton kg 25% 
 6109.90.00 - Of other textile materials kg 25% 
61.10  Jerseys, pullovers, cardigans,  waistcoats and similar articles,  knitted or crocheted.   
 
6110.11.00
6110.12.00 - Of wool or fine animal hair
--Of wool
--Of Kashmir (cashmere) goats 
kg
kg 
25%
25% 
 6110.19.00 - Other kg 25% 
61.11  Babies' garments and clothing  accessories, knitted or crocheted.   

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6111.10.00 - Of wool or fine animal hair kg 25% 
 6111.20.00 - Of cotton kg 25% 
 6111.30.00 - Of synthetic fibres kg 25% 
 6111.90.00 - Of other textile materials kg 25% 
61.12  Track suits, ski suits and swimwear, knitted or crocheted.   
  - Track suits   
 6112.11.00 - - Of cotton kg 25% 
 6112.12.00 - - Of synthetic fibres kg 25% 
 6112.19.00 - - Of other textile materials kg 25% 
 6112.20.00 - Ski suits kg 25% 
  - Men's or boys' swimwear   
 6112.31.00 - - Of synthetic fibres kg 25% 
 6112.39.00 - - Of other textile materials kg 25% 
  - Women's or girls' swimwear   
 6112.41.00 - - Of synthetic fibres kg 25% 
 6112.49.00 - - Of other textile materials kg 25% 
61.13 6113.00.00 Garments, made up of knitted or crocheted fabrics heading No.59.03, 59.06 or 59.07. kg 25% 
61.14  Other garments, knitted or crocheted.   
 6114.10.00 - Of wool or fine animal hair kg 25% 
 6114.20.00 - Of cotton kg 25% 
 6114.30.00 - Of man-made fibres kg 25% 
 6114.90.00 - Of other textile materials kg 25% 
61.15  Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted.   
  - Panty hose and tights   
 6115.11.00 - - Of synthetic fibres, measuring per single yarn less than 67 decitex kg 25% 
 6115.12.00 - - Of synthetic fibres, measures per single yarn 67 decitex or more kg 25% 
 6115.19.00 - - Of other textile materials kg 25% 
 6115.20.00 - Women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex. kg 25% 
  - Other   
 6115.91.00 - - Of wool or fine animal hair kg 25% 
 6115.92.00 - - Of Cotton kg 25% 
 6115.93.00 - - Of synthetic fibres kg 25% 
 6115.99.00 - - Of other textile materials kg 25% 
61.16  Gloves, mittens and mitts, knitted or crocheted.   
 6116.10.00 - Impregnated, coated or covered with plastics or rubber. kg 25% 
  - Other   
 6116.91.00 - - Of wool or fine animal hair kg 25% 
 6116.92.00 - - Of cotton kg 25% 
 6116.93.00 - - Of synthetic fibres kg 25% 
 6116.99.00 - - Of other textile materials kg 25% 

Heading .
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
61.17  Other made up clothing accessories,  knitted or crocheted; knitted or  crocheted parts of garments or of  clothing accessories.   
 6117.10.00 - Shawls, scarves, mufflers, mantillas, veils and the like kg 25% 
 6117.20.00 - Ties, bow ties and cravats kg 25% 
 6117.80.00 - Other accessories kg 25% 
 6117.90.00 - Parts kg 25% 
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999 and No. 1 of 2002)

CHAPTER 62

Articles of apparel and clothing accessories, not knitted or crocheted
Notes
1.    This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12).
2.    This Chapter does not cover;
(a) Worn clothing or other worn articles of heading  63.09; or
(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).
3.    For the purposes of headings  62.03 and 62.04;
(a) The term "suit" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising.
-one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
-one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
   All of the components of a "suit" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
   If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
   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 (thoughperhaps revealing more of other 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  62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising
-one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
-one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
   All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term "ensemble" does not apply to track suits or ski suits, of heading  62.11.
4.    For the purposes of heading  62.09.
(a) The expression "babies" garments and clothing accessories" mean articles for young children of a body height not exceeding 86cm; it also covers babies' napkins;
(b) Articles which are, prima facie, classifiable both in heading  62.09 and in other heading of this Chapter are to be classified in heading  62.09
5.    Garments which are, prima facie, classifiable both in heading No. 62.10 and in other headings of this Chapter, excluding heading No. 62.09 are to be classified in heading  62.10
6.    For the purposes of heading  62.11, "ski suits" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine). They consist either of
(a) a "ski overall", that is, a one-piece garment 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), possible 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 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 60m, are to be classified as handkerchiefs (heading  62.13). Handkerchiefs of which any side exceeds 60cm are to be classified in heading  62.14.
8.    Garments of this Chapter designed for left over right closure at the front shall be regarded as men'sor boys' garments and those designed for right over left closure at the front as women's or girls' garments. These provision do not apply where the cut of the garment clearly indicates that it is designed for one or other of the garments 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 in heading for women's or girls' garments.
9.    Articles of this Chapter may be made of metal thread.
(As amedned by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
62.01  Men's or boys' overcoats, car-coats, cloaks. anoraks (including ski-jackets), wind cheaters, wind-jackets and similar articles, other than those of heading No. 62.03.   
  - Overcoats, raincoats, car-coats, capes, cloaks and similar articles   
 6201.11.00 - - Of wool of fine animal hair No. 25% 
 6201.12.00 - - Of cotton No. 25% 
 6201.13.00 - - Of man-made fibres No. 25% 
 6201.19.00 - - Of other textile materials No. 25% 
  - Other;   
 6201.91.00 - - Of wool or fine animal hair No. 25% 
 6201.92.00 - - Of cotton No. 25% 
 6201.93.00 - - Of man-made fibres No. 25% 
 6201.99.00 - - Of other textile materials No. 25% 
62.02  Women's or girls' overcoats, 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 Daimler articles   
 6202.11.00 - - Of wool or fine animal hair No. 25% 
 6202.12.00 - - Of cotton No. 25% 
 6202.13.00 - - Of man-made fibres No. 25% 
 6202.19.00 - - Of other textile materials No. 25% 
  - Other   
 6202.91.00 - - Of wool or fine animal hair No. 25% 
 6202.92.00 - - Of cotton No. 25% 
 6202.93.00 - - Or man-made fibres No. 25% 
 6202.99.00 - - Of other textile materials No. 25% 
62.03  Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear).   
  - Suits   

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6203.11.00 - - Of wool or fine animal hair No. 25% 
 6203.12.00 - - Of synthetic fibres No. 25% 
 6203.19.00 - - Of other textile materials No. 25% 
  - Ensembles   
 6203.21.00 - - Of wool or fine animal hair No. 25% 
 6203.22.00 - - Of cotton No. 25% 
 6203.23.00 - - Of synthetic fibres No. 25% 
 6203.29.00 - - Other textile materials No. 25% 
  - Jackets and blazers   
 6203.31.00 - - Of wool or fine animal hair No. 25% 
 6203.32.00 - - Of cotton No. 25% 
 6203.33.00 - - Of synthetic fibres No. 25% 
 6203.39.00 - - Of other textile materials No. 25% 
  - Trousers, bib and brace overalls, breeches and shorts   
 6203.41.00 - - Of cotton No. 25% 
 6203.42.00 - - Of cotton No. 25% 
 6203.43.00 - - Of synthetic fibres No. 25% 
 6203.49.00 - - Other textile materials No. 25% 
62.04  Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).   
  - Suits   
 6204.11.00 - - Of wool or fine animal hair No. 25% 
 6204.12.00 - - Of cotton No. 25% 
 6204.13.00 - - Of synthetic fibres No. 25% 
 6204.19.00 - - Of other textile materials No. 25% 
  - Ensembles   
 6204.21.00 - - Of wool or fine animal hair No. 25% 
 6204.22.00 - - Of cotton No. 25% 
 6204.23.00 - - Of synthetic fibres No. 25% 
 6204.29.00 - - Of other textile materials No. 25% 
  - Jackets and blazers   
 6204.31.00 - - Of wool or fine animal hair No. 25% 
 6204.32.00 - - Of cotton No. 25% 
 6204.33.00 Of synthetic fibres No. 25% 
 6204.39.00 - - Of other textile materials No. 25% 
  - Dresses   
 6204.41.00 - - Of wool or fine animal hair No. 25% 
 6204.42.00 - - Of cotton No. 25% 
 6204.43.00 - - Of synthetic fibres No. 25% 
 6204.44.00 - - Of artificial fibres No. 25% 
 6204.49.00 - - Of other textile materials No. 25% 
  - Skirts and divided skirts   
 6204.51.00 - - Of wool or fine animal hair No. 25% 
 6204.52.00 - - Of cotton No. 25% 
 6204.53.00 - - Of synthetic fibres No. 25% 
 6204.59.00 - - Of other textile materials No. 25% 
  - Trousers, bib and brace overalls, breeches and shorts   

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6204.61.00 - - Of wool or fine animal hair No. 25% 
 6204.62.00 - - Of cotton No. 25% 
 6204.63.00 - - Of synthetic fibres No. 25% 
 6204.69.00 - - Of other textile materials No. 25% 
62.05  Men's or boy's shirts.   
 6205.10.00 - Of wool or fine animal No. 25% 
 6205.20.00 - Of cotton No. 25% 
 6205.30.00 - Of man-made fibres No. 25% 
 6205.90.00 - Of other textile materials No. 25% 
62.06  Women's or girls' blouses, shirts and shirt-blouses.   
 6206.10.00 - Of silk or silk waste No. 25% 
 6206.20.00 - Of wool or fine animal hair No. 25% 
 6206.30.00 - Of cotton No. 25% 
 6206.40.00 - Of man-made fibres No. 25% 
 6206.90.00 - Of other textile materials No. 25% 
62.07  Men's or boys' singlets and other vests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gowns and similar articles.   
  - Underpants and briefs   
 6207.11.00 - - Of cotton No. 25% 
 6207.19.00 - - Of other textile materials No. 25% 
  - Night-shirts and pyjamas.   
 6207.21.00 - - Of cotton No. 25% 
 6207.22.00 - - Of man-made fibres No. 25% 
 6207.29.00 - - Of other textile materials No. 25% 
  - Other   
 6207.91.00 - - Of cotton No. 25% 
 6207.92.00 - - Of man-made fibres No. 25% 
 6207.99.00 - - Of other textile materials No. 25% 
62.08  Women's or girls' singlets and other  vests, slips, petticoats, briefs, panties,  nightdresses, pyjamas, ngligs,  bathrobes, dressing gowns and similar articles.   
  - Slips and peticoats   
 6208.11.00 - - Of man-made fibres No. 25% 
 6208.19.00 - - Of other textile materials No. 25% 
  - Nightdresses and pyjamas   
 6208.21.00 - - Of cotton No. 25% 
 6208.22.00 - - Of man-made fibres No. 25% 
 6208.29.00 - - Other textile materials No. 25% 
  - Other   
 6208.91.00 - - Of cotton  25% 
 6208.92.00 - - Of man-made fibres  25% 
 6208.99.00 - - Of other textile materials  25% 
62.09  Babies' garments and clothing accessories.   
 6209.10.00 - Of wool or fine animal hair No. 25% 
 6209.20.00 - Of cotton No. 25% 
 6209.30.00 - Of synthetic fibres No. 25% 
 6209.90.00 - Of other textile materials No. 25% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
62.10  Garments, made up of fabrics of heading No. 56.02, 56.03, 5903, 5906 or 59.07.   
 6210.10.00 - Of fabrics of heading No. 56.02 or 56.03 No. 25% 
 6210.20.00 - Other garments, of the type described in subheadings 6201.11 to 6201.19 No. 25% 
 6210.30.00 - Other garments, of the type described in subheadings 6202.11   
 6210.40.00 - to 6202.19 No. 25% 
 6210.50.00 - Other men's or boys' garments No. 25% 
  - Other women's or girls' garments No. 25% 
62.11  Track suits, ski suits and swimwear; other garments.   
  - Swimwear   
 6211.11.00 - - Men's or boys' No. 25% 
 6211.12.00 - - Women's or girls' No. 25% 
 6211.20.00 - Ski suits No. 25% 
  - Other garments, men's or boys   
 6211.31.00 - - Of wool or fine animal hair No. 25% 
 6211.32.00 - - Of cotton No. 25% 
 6211.33.00 - - Of man-made fibres No. 25% 
 6211.39.00 - - Of other textile materials No. 25% 
  - Other garments, women's or girls'   
 6211.41.00 - - Of wool or fine animal hair No. 25% 
 6211.42.00 - - Of cotton No. 25% 
 6211.43.00 - - Of man-made fibres No. 25% 
 6211.49.00 - - Of other textile materials No. 25% 
62.12  Brassires, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted.   
 6212.10.00 - Brassires No. 25% 
 6212.20.00 - Girdles and panty-girdles No. 25% 
 6212.30.00 - Corselettes No. 25% 
 6212.90.00 - Other No. 25% 
62.13  Handkerchiefs.   
 6213.10.00 - Of silk or silk waste kg 25% 
 6213.20.00 - Of cotton kg 25% 
 6213.90.00 - Of other textile materials kg 25% 
62.14  Shawls, scarves, mufflers, mantillas, veils and the like.   
  - Of silk or silk waste   
 6214.10.10 - - - Weighing not more than 340g each No. 25% 
 6214.10.90 - - - Other kg 25% 
  - Of wool or fine animal hair   
 6214.20.10 - - - Weighing not more than 340g each No. 25% 
 6214.20.90 - - - Other kg 25% 
  - Of synthetic fibres   

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6214.30.10 - - - Weighing not more than 340g each No. 25% 
 6214.30.90 - - - Other kg 25% 
  - Of artificial fibres   
 6214.40.10 - - - Weighing not more than 340g each No. 25% 
 6214.40.90 - - - Other kg 25% 
  - Of other textile materials   
 6214.90.10 - - - Weighing not more than 340g each No. 25% 
 6214.90.90 - - - Other kg 25% 
62.15  Ties, bow ties and cravats.   
 6215.10.00 - Of silk or silk waste kg 25% 
 6215.20.00 - Of man-made fibres kg 25% 
 6215.90.00 - Of other textile materials kg 25% 
62.16 6216.00.00 Gloves, mittens and mitts. pair 25% 
62.17  Other made up clothing accessories; parts of garments or clothing accessories, other than those of heading No. 62.12.   
 6217.10.00 - Accessories kg 25% 
 6217.90.00 - Parts kg 25% 
(As amended by Act No. 9 of 1997)

CHAPTER 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags
Notes
1.    Sub-Chapter I applies only to made up articles, of any textile fabric
2.    Sub-Chapter I does not cover
(a) Goods of Chapter 56 to 62; or
(b) Worn clothing or other worn articles, of heading  63.09.
3.    Heading  63.09 applies only to the following goods
(a) Articles of textile materials
(i) Clothing and clothing accessories, and parts thereof.
(ii) Blankets and travelling rugs;
(iii) Bed linen table linen, toilet linen and kitchen linen;
(iv) Furnishing articles, other than carpets of headings 5701 to 5705 and tapestries of heading  5805;
(b) Footwear and headgear of any material other than asbestos.
   In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements
(i) They must show signs of appreciable wear, and
(ii) They must be presented in bulk or in bales, sacks or similar packings.

(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  I.-OTHER MADE UP  TEXTILE ARTICLES   
63.01  Blankets and travelling rugs.   
 6301.10.00 - Electric blankets kg 25% 
 6301.20.00 - Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair kg 25% 
 6301.30.00 - Blankets (other than electric blankets) and travelling rugs, of cotton kg 25% 
 6301.40.00 - Blankets (other than electric blankets) and travelling rugs, of synthetic fibres kg 25% 
 6301.90.00 - Other blankets and travelling rugs kg 25% 
63.02  Bed linen, table linen, toilet linen and kitchen linen.   
 6302.10.00 - Bed linen, knitted or crocheted kg 25% 
  - Other linen, printed   
 6302.21.00 - - Of cotton kg 25% 
 6302.22.00 - - Of man-made fibres kg 25% 
 6302.29.00 - - Of other textile materials kg 25% 
  - Other bed linen   
 6202.31.00 - - Of cotton kg 25% 
 6302.32.00 - - Of man-made fibres kg 25% 
 6302.39.00 - - Of other textile materials kg 25% 
 6302.40.00 - Table linen, knitted or crocheted kg 25% 
  - Other table linen   
 6302.51.00 - - Of cotton kg 25% 
 6302.52.00 - - Of flax kg 25% 
 6302.53.00 - - Of man-made fibres kg 25% 
 6302.59.00 - - Of other textile materials kg 25% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Toilet linen and kitchen, linen, of terry towelling or similar terry fabrics, of cotton   
 6302.60.10 - - - Knitted or crocheted towels kg 25% 
 6302.60.90 - - - Other kg 25% 
  - - Other   
  - - Of cotton   
 6302.91.10 - - - Knitted or crocheted towels kg 25% 
 6302.91.90 - - - Other kg 25% 
  - - Of flax   
 6302.92.10 - - - Knitted or crocheted towels kg 25% 
 6302.92.90 - - - Other kg 25% 
  - - Of man-made fibres   
 6302.93.10 - - - Knitted or crocheted towels kg 25% 
 6302.93.90 - - - Other kg 25% 
  - - Of other textile materials   
 6302.99.10 - - - Knitted or crocheted towels kg 25% 
 6302.99.90 - - - Other kg 25% 
63.03  Curtains (including drapes) and interior blinds; curtain or bed valances.   
  - Knitted or crocheted   
 6303.11.00 - - Of cotton kg 25% 
 6303.12.00 - - Of synthetic fibres kg 25% 
 6303.19.00 - - Of other textile materials kg 25% 
  - Other   
 6303.91.00 - - Of cotton kg 25% 
 6303.92.00 - - Of synthetic fibres kg 25% 
 6303.99.00 - - Of other textile material kg 25% 
63.04  Furnishing articles, excluding those of heading No. 94.04   
  - Bedspreads   
 6304.11.00 - - Knitted or crocheted kg 25% 
 6304.19.00 - - Other kg 25% 
  - Other   
 6304.91.00 - - Knitted or crocheted kg 25% 
 
6304.92.10
6304.92.90 - - Not knitted or crocheted, of cotton
- - Mosquito nets
- - Other 
kg
kg 
free
25% 
 
6304.93.10
6304.93.90 - - Not knitted or crocheted, of synthetic fibres;
- - Mosquito nets
- - Other 
kg
kg 
free
25% 
 

6304.99.10
6304.99.90 - - Not knitted or crocheted, or other textile materials:
- - Mosquito nets
- - Other 

kg
kg 

free
25% 
63.05  Sacks and bags, of a kind used for the packing of goods   
 6305.10.00 - Of jute or of other textile bast fibres of heading No. 5303 kg 25% 
 6305.20.00 - Of cotton   
  - Of man-made textile materials   
 6305.32.00 - - Flexible intermediate bulk containers kg 25% 
 6305.33.00 - - Other, of polyethylene or polypropylene strip or the like kg 25% 
 6305.39.00 - - Other kg 25% 
 6305.90.00 - Of other textile materials kg 25% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
63.06  Tarpaulins, awnings, and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.   
  - Tarpaulins, awnings and sun blinds   
 6306.11.00 - - Of cotton kg 25% 
 6306.12.00 - - Of synthetic fibres kg 25% 
 6306.19.00 - - Of other materials kg 25% 
  - Tents   
 6306.21.00 - - Of cotton kg 25% 
 6306.22.00 - - Of synthetic fibres kg 25% 
 6306.29.00 - - Of other textile materials kg 25% 
  - Sails   
 6306.31.00 - - Of man-made fibres kg 25% 
 6306.39.00 - - Of other textile materials kg 25% 
  - - Pneumatic mattresseses   
 6306.41.00 - - Of cotton kg 25% 
 6306.49.00 - - Of other textile materials kg 25% 
  - Other   
 6306.91.00 - - Of cotton kg 25% 
 6306.99.00 - - Of other textile materials kg 25% 
63.07  Other made up articles, including dress patterns.   
 6307.10.00 - Floor-cloths, dish-cloths, dusters and similar cleaning cloths m2 25% 
 6307.20.00 - Life jackets and life-belts kg free 
 6307.90.00 - Other m2 25% 
  II.-SETS   
63.08 6308.00.00 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table-cloths or serviettes, or similar textile articles, put up in packing for retail sale. kg 25% 
  III.-WORN CLOTHING AND WORN TEXTILE ARTICLES RAGS   
63.09 6309.00.00 Worn clothing and other worn articles kg 25% 
63.10  Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials.   
 6310.10.00 - Sorted kg * 
 6310.90.00 - Other kg * 
* 25% or K2,500 per kg whichever is the greater.
(As amended by Act No. 9 of 1997, No.1 of 1998, No. 2 of 1998, No.4 of 1999 and No. 2 of 2001)

Section XII
FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

CHAPTER 64

Footwear, gaiters and the like; parts of such articles
Notes
1.    This Chapter does not cover
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI)
(c) Worn footwear of heading  63.09;
(d) Articles of asbestos (heading 68.12);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading  90.21); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2.    For the purposes of heading  64.06, the term "parts" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading  96.06.
3.    For the purposes of this Chapter
(a) the terms "rubber" and "plastics" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term "leather" refers to the goods of headings  41.04 to 41.09.
4.    Subject to Note 3 to this Chapter
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories of reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Subheading Note
1.    For the purposes of subheadings  6402.12 6402.19, 6403.12 6403.19 and 6404.11, the expression 'sports footwear' applies only to
(a) footwear which is designed for a sporting activity and has, or provision for the attachment of, spikes, sprigs, stops, clips, bars or the like;
(b) skating boots, ski-boots and cross-country ski footwear; snowboard boots, wrestling boots, boxing boots a and cycling shoes.
(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
64.01  Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing plugging or similar processes.   
 6401.10.00 - Footwear incorporating a protective metal toe-cap pair 25% 
  - Other footwear   
 6401.91.00 - - Covering the knee pair 25% 
 6401.92.00 - - Covering the ankle but not covering the knee pair 25% 

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6401.99.00 - - Other pair 25% 
64.02  Other footwear with outer soles and uppers of rubber or plastics.   
  - Sports footwear   
 6402.12.00 - - Ski-boots and cross-country ski footwear and snowboard boots. pair 25% 
 6402.19.00 - - Other pair 25% 
 6402.20.00 - Footwear with upper straps or thongs assembled to the sole by means of plugs pair 25% 
 6402.30.00 - Other footwear, incorporating a protective metal toe-cap pair 25% 
  - Other footwear   
 6402.91.00 - - Covering the ankle pair 25% 
 6402.99.00 - - Other pair 25% 
64.03  Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.   
  - Sports footwear   
 6403.12.00 - - Ski-boots, cross-country ski footwear and snowboard boots pair 25% 
 6403.19.00 - - Other pair 25% 
 6403.20.00 - Footwear with outer soles of leather,  and uppers which consist of leather  straps across the instep and around  the big toe pair 25% 
 6403.30.00 - Footwear made on a base or platform of wood, not having an inner in sole or a protective metal toe-cap pair 25% 
 6403.40.00 - Other footwear, incorporating a protective metal toe-cap pair 25% 
  - Other footwear with outer soles of leather   
 6403.51.00 - - Covering the ankle pair 25% 
 6403.59.00 - - Other pair 25% 
  - Other footwear   
 6403.91.00 - - Covering the ankle pair 25% 
 6403.99.00 - - Other pair 25% 
64.04  Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials.   
  - Footwear with outer soles of rubber or plastics   
 6404.11.00 - - Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like pair 25% 
 6404.19.00 - - Other pair 25% 
 6404.20.00 - Footwear with outer soles of leather or composition leather pair 25% 
64.05  Other footwear.   
 6405.10.00 - With uppers of leather or composition leather pair 25% 
 6405.20.00 - With uppers of textile materials pair 25% 
 6405.90.00 - Other   

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
64.06  Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof.   
 6406.10.00 - Uppers and parts thereof, other than stiffeners kg 15% 
 6406.20.00 - Outer soles and heels, of rubber or plastics kg 15% 
  - Other   
 6406.91.00 - - Of wood kg 15% 
 6406.99.00 - - Of other materials kg 15% 
(As amended by Act No. 9 of 1997)

CHAPTER 65

Headgear and parts thereof
Notes
1.    This Chapter does not cover
(a) Worn headgear of heading  63.09;
(b) Asbestos headgear (heading  68.12); or
(c) Dolls' hats, other toy hats or carnival articles of Chapter 95
2.    Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals.
(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
65.01 6501.00.00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. No. 15% 
65.02 6502.00.00 Hat-shapes, plaited or made by assembling stripes of any material, neither blocked to shape, nor with made brims, nor lined nor trimmed. No. 15% 
65.03 6503.00.00 Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No. 65.01, whether or not lined or trimmed. No. 25% 
65.04 6504.00.00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. No. 25% 
65.05  Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any materials, whether or not lined or trimmed.   
 6505.10.00 - Hair-nets No. 25% 
 6505.90.90 - Other No. 25% 
65.06  Other headgear, whether or not lined or trimmed.   
 6506.10.00 - Safety headgear No. 5% 
  - Other   
 6506.91.00 - - Of rubber or of plastics No. 25% 
 6506.92.00 - - Of furskin No. 25% 
 6506.99.00 - - Of other materials No. 25% 
65.07 65.07.00.00 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear. kg 25% 

CHAPTER 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof
Notes
1.    This Chapter does not cover
(a) Measure walking-sticks or the like (heading  90.17);
(b) Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93; or
(c) Goods falling within Chapter 95 (for example, toy umbrellas as and toy sun umbrellas).
2.    Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not be treated as forming part of those articles.
(As amended by Act No. 1 of 2002)

Heading
 

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
66.01  Umbrellas and sun umbrellas (including walking-stick umbrellas, garden  umbrellas and similar umbrellas).   
 6601.10.00 - Garden or similar umbrellas No. 25% 
  - Other   
 6601.91.00 - - Having a telescopic shaft No. 25% 
 6601.99.00 - - Other No. 25% 
66.02  Walking-sticks, seat-sticks, whips, riding-crops and the like   
 6602.00.10 - - - Specifically designed for use by cripples No. free 
 6602.00.90 - - - Other No. 25% 
66.03  Parts, trimmings and accessories of articles of heading No. 66.01 or 66.02.   
 6603.10.00 - Handles and knobs  25% 
 6603.20.00 - Umbrella frames, including frames mounted on shafts (sticks)  25% 
 6603.90.00 - Other  25% 
(As amended by Act No. 9 of 1997)

CHAPTER 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
Notes
1.    This Chapter does not cover
(a) Straining cloth of human hair (heading  59.11);
(b) Floral motifs of lace, of embroidery or other textile fabric (Section XI);
(c) Footwear (Chapter 64);
(d) Headgear or hair-nets (Chapter 65); or
(e) Toys, sports requisites or carnival articles (chapter 95; or
(f) Feather dusters, powder-puffs or hair sieves (Chapter 96).
2.    Heading  67.01 does not cover
(a) Articles in which feathers or down constitute only filling or padding (for example, bedding of heading  94.04);
(b) Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding, or
(c) Artificial flowers or foilage or parts thereof or made up articles of heading  67.02.
3.    Heading  67.02 does not cover
(a) Articles of glass (Chapter 70); or
(b) Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding forging, carving, stamping or other process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another similar methods.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
67.01 6701.00.00 Skins and other parts of birds with their  feathers or down, feathers, down parts  of feathers and articles thereof (other  than goods falling within heading  No. 05.05 and worked quills and scapes). kg 25% 
67.02  Artificial flowers, foliage and fruit and parts thereof, articles made of artificial flowers, foliage or fruit.   
 6702.10.00 - Of plastics - 25% 
 6702.90.00 - Of other materials - 25% 
67.03 6703.00.00 Human hair, dressed, thinned, bleached or otherwise worked, wool or other animal hair or other textile materials, prepared for use in making wigs and the like. - 25% 
67.04  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   
 6704.11.00 - - Complete wigs - 25% 
 6704.19.00 - - Other - 25% 
 6704.20.00 - Of human hair - 25% 
 6704.90.00 - Of other materials - 25% 
(As amended by Act No. 9 of 1997)

Section XIII
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE

CHAPTER 68

Articles of stone, plaster, cement, asbestos, mica or similar materials
Notes
1.    This Chapter does not cover
(a) Goods of Chapter 25;
(b) Coated, impregnated or covered paper and paperboard of heading  48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);
(c) Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);
(d) Articles of Chapter 71;
(e) Tools or parts of tools, of Chapter 82;
(f) Lithographic stones of heading 84.42;
(g) Electrical insulators (heading 85.46) or fittings of insulating material of heading  85.47;
(h) Dental burrs (heading 90.18);
(ij) Articles of Chapter 91 (for example, clocks and clock cases);
(k) Articles of Chapter 94 (for example, furniture, lamps and lighting, fittings, prefabricated buildings);
(l) Articles of Chapter 95 (for example, toys, games and sports requisites);
(m) Articles of heading 96.02, if made of mateials specified in Note 2 (b) to Chapter 96, or of heading  96.06 (for example, buttons). 96.09 (for example, slate pencils) or  96.10 (for example, drawing slates); or
(n) Articles of Chapter 97 (for example, works of art).
2.    In heading  68.02 the expression "worked monumental or building stone" applies not only to the varieties of stone referred to in heading  25.15 or 25.16 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
68.01 6801.00.00 Setts, curbstones and flagstones, of natural stone (except slate). kg 15% 
68.02  Worked monumental or building stone (except slate) and articles thereof, other than goods of heading No. 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate).   
 6802.10.00 - 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; artifically coloured granules, chippings and powder kg 15% 
  - Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface   
 6802.21.00 - - Marble, travertine and alabaster kg 15% 
 6802.22.00 - - Other calcareous stone kg 15% 
 6802.23.00 - - Granite kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6802.29.00 - - Other stone kg 15% 
  - Other   
 6802.91.00 - - Marble, travertine and alabaster kg 15% 
 6802.92.00 - - Other calcareous stone kg 15% 
 6802.93.00 - - Granite kg 15% 
 6802.99.00 - - Other stone kg 15% 
68.03 6803.00.00 Worked slate and articles of slate or of agglomerated slate. kg 15% 
68.04  Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials.   
 6804.10.00 - Millstones and grindstones for milling, grinding or pulping kg 5% 
  - Other millstones, grindstones, grinding wheels and the like   
 6804.21.00 - - Of agglomerated synthetic or natural diamond kg 5% 
 6804.22.00 - - Of other agglomerated abrasives or of ceramics kg 5% 
 6804.23.00 - - Of natural stone kg 5% 
 6804.30.00 - Hand sharpening or polishing stones kg 5% 
68.05  Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up.   
 6805.10.00 - On a base of woven textile fabric only kg 5% 
 6805.20.00 - On a base of paper of paperboard only kg 5% 
 6805.30.00 - On a base of other materials kg 5% 
68.06  Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat insulating, sound insulating, or sound- absorbing mineral materials, other than those of heading No. 68.11 or 68.12 or of Chapter 69.   
 6806.10.00 - Slag wool, rock wool and similar mineral wools (including Intermixtures thereof), in bulk, sheets or rolls kg 5% 
 6806.20.00 - Exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials (including inter- mixtures thereof) kg 5% 
 6806.90.00 - Other kg 5% 
68.07  Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch).   
 6807.10.00 - In rolls kg 5% 
 6807.90.00 - Other kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
68.08 6808.00.00 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. kg 15% 
68.09  Articles of plaster or of compositions based on plaster.   
  - Boards, sheets, panels, tiles and similar articles, not ornamented   
 6809.11.00 - - Faced or reinforced with paper or paperboard only kg 5% 
 6809.19.00 - - Other kg 15% 
 6809.90.00 - Other articles kg 15% 
68.10  Articles of cement, of concrete or of artificial stone, whether or not reinforced.   
  - Tiles, flagstone, bricks and similar articles   
 6810.11.00 - - Building blocks and bricks No. 15% 
 6810.19.00 - - Other kg 15% 
  - Other articles   
 6810.91.00 - - Prefabricated structural components for building or civil engineering kg 15% 
 6810.99.00 - - Other kg 15% 
68.11  Articles of asbestos- cement, of cellulose fibre-cement or the like.   
 6811.10.00 - Corrugated sheets kg 25% 
 6811.20.00 - Other sheets, panels, tiles and similar articles kg 25% 
 6811.30.00 - Tubes, pipes and tube or pipe fittings kg 25% 
 6811.90.00 - Other articles kg 25% 
68.12  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. 68.11 or 68.13.   
 6812.50.00 - Clothing, clothing accessories, footwear and headgear kg 5% 
 6812.60.00 - Paper, millboard and felt kg 5% 
 6812.70.00 - Compressed asbestos fibre jointing, in sheets or rolls kg 5% 
 6812.90.00 - Other kg 5% 
68.13  Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6813.10.00  - Brake linings and pads kg 15% 
 6813.90.00 - Other kg 15% 
68.14  Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials.   
 6814.10.00 - Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support kg 15% 
 6814.90.00 - Other kg 15% 
68.15  Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat) not elsewhere specified or included.   
 6815.10.00 - Non-electrical articles of graphite or other carbon kg 15% 
 6815.20.00 - Articles of peat kg 15% 
  - Other articles   
 6815.91.00 - - Containing magnesite, dolomite or chromite kg 15% 
 6815.99.00 - - Other kg 15% 
(As amended by Act No.4 of 1999)

CHAPTER 69

Ceramic products
Note
1.    This Chapter applies only to ceramic products which have been fired after shaping, Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03.
2.    This Chapter does not cover
(a) Products of heading 28.44;
(b) Articles of heading  68.04
(c) Articles of Chapter 71 (for example, imitation jewellery);
(d) Cermets of heading 81.13;
(e) Articles of Chapter 82;
(f) Electrical insulators (heading  85.46) or fittings of insulating material of heading No. 85.47;
(g) Artificial teeth (heading 90.21);
(h) Articles of Chapter 91 (for example, clocks and clock cases);
(ij) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings);
(k) Articles of Chapter 95 (for example, toys, games and sports requisites);
(l) Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or
(m) Articles of Chapter 97 (for example, works of art).

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  I.-GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS   
69.01 6901.00.00 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. kg 15% 
69.02  Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths.   
 6902.10.00 - Containing by weight, singly or together, more than 50% of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2 O3 No. 15% 
 6902.20.00 - Containing by weight more than 50% of alumina (Al2O3), of silica SiO2) or of a mixture or compound of these products No. 15% 
 6902.90.00 - Other No. 15% 
69.03  Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths.   
 6903.10.00 - Containing by weight more than 50% of graphite or other carbon or of a  mixture of these products kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6903.20.00 - Containing by weight more than 50% of alumina (Al2O3) or of a mixture or compound of alumina and of silica (SiO2) kg 15% 
 6903.90.00 - Other kg 15% 
  II.-OTHER CERAMIC PRODUCTS   
69.04  Ceramic building bricks, flooring blocks, support or filler tiles and the like.   
 6904.10.00 - Building bricks No. 15% 
 6904.90.00 - Other No. 15% 
69.05  Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods.   
 6905.10.00 - Roofing tiles No. 15% 
 6905.90.00 - Other kg 15% 
69.06 6906.00.00 Ceramic pipes, conduits, guttering and pipe fittings. kg 15% 
69.07  Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing.   
 6907.10.00 - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm m2 15% 
 6907.90.00 - Other m2 15% 
69.08  Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like whether or not on a backing.   
 6908.10.00 - Tiles, cubes and similar articles, whether or not rectangular, the largest surface area of which is capable of being enclosed in a square the side of which is less than 7cm m2 15% 
 6908.90.00 - Other m2 15% 
69.09  Ceramic wares for laboratory, chemical or other technical uses/ ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods.   
  - Ceramic wares for laboratory, chemical or other technical uses   
 6909.11.00 - - Of Porcelain or china kg 15% 
 6909.12.00 - - Other kg 15% 
 6909.90.00 - Other kg 15% 
69.10  Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns urinals and similar sanitary fixtures.   
 6910.10.00 - Of porcelain or china kg 25% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 6910.90.00 - Other kg 25% 
69.11  Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.   
 6911.10.00 - Tableware and kitchenware kg 25% 
 6911.90.00 - Other kg 25% 
69.12 6912.00.00 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. kg 25% 
69.13  Statuettes and other ornamental ceramic articles.   
 6913.10.00 - Of porcelain or china kg 25% 
 6913.90.00 - Other  25% 
69.14  Other ceramic articles   
 6914.10.00 - Of porcelain or china  25% 
 6914.90.00 - Other  25% 
(As amended by Act No. 9 of 1997)

CHAPTER 70

Glass and glassware
Notes
1.    This Chapter does not cover
(a) Goods of heading 32.07 (for example, vitrifiable enamels and glazes 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 85.44, electrical insulators (heading 85.46) or fittings of insulating material heading  85.47.
(d) Optical fibre, 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, parts thereof of heading  94.05;
(f) Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or
(g) Buttons, fitted vacuum flasks, scent or similar sprays other articles of Chapter 96.
2.    For the purposes of heading 70.03, 70.04 and 70.05
(a) Glass is not regarded as "worked" by reason of any process it has undergone before annealing
(b) Cutting to shape does not affect the classification of glass in sheets;
(c) The expression "absorbent reflecting, or non-reflecting layer" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass.
3.    The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles.
4.    For the purposes of heading 70.19, the expression "glass wool" means
(a) Mineral wools with a silica (SiO2) content not less than 60% by weight;
(b) Mineral wools with a silica (SiO2) content less than 60 but with an alkaline oxide K2O or Na2O) content exceeding 5% by weight or boric oxide (B2O3) content exceeding 2% by weight. Mineral wool's which do not comply with the above specifications fall in heading No. 68.06.
5.    Throughout the Nomenclature, the expression "glass" includes fused quartz and other fused silica.
Subheading Note
1.    For the purposes of subheading 7013.21, 7013.31, the expression "lead crystal" means only glass having minimum lead monoxide (Bo) content by weight of 24%.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
70.01 7001.00.00 Cullet and other waste and scrap of glass; glass in the mass. kg 15% 
70.02  Glass in balls (other than microspheres of heading No. 7018),  rods or tubes  unworked.   
 7002.10.00 - Balls kg 15% 
 7002.20.00 - Rods kg 15% 
  - Tubes   
 7002.31.00 - - Of fused quartz or other fused silica kg 15% 
 7002.32.00 - - Of other glass having a linear coefficient of expansion not  exceeding 5 ´ 10-6 per Kelvin within  a temperature range of 0ºC of 0ºC  to 300ºC kg 15% 
 7002.39.00 - - Other kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
70.03  Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.   
  - Non-wired sheets   
 7003.12.00 - - Coloured throughout the mass (body  tinted), opacified, flashed or having an  absorbent, reflecting or non-reflecting  layer. m2 15% 
 7003.19.00 - - Other m2 15% 
 7003.20.00 - Wired sheets m2 15% 
 7003.30.00 - Profiles m2 15% 
70.04  Drawn glass and blown glass, in sheets, whether or not having an absorbent,  reflecting or non-reflecting layer, but not otherwise worked.   
 7004.20.00 - Glass, coloured throughout the mass (body tinted), opacified, flashed or having an absorbent, reflecting or non- reflecting layer. m2 15% 
 7004.90.00 - Other m2 15% 
70.05  Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked.   
 7005.10.00 - Non-wired glass, having an absorbent, reflecting or non reflecting layer m2 15% 
  - Other non-wired glass   
 7005.21.00 - - Coloured throughout the mass (body tinted), opacified, flashed or merely surface ground m2 15% 
 7005.29.00 - - Other m2 15% 
 7005.30.00 - Wired glass m2 15% 
70.06 7006.00.00 Glass of heading No. 70.03, 70.04 or  70.05, bent, edge-worked, engrayed,  drilled, enamelled or otherwise worked,  but not framed or fitted with other  materials. m2 15% 
70.07  Safety glass, consisting of toughened (tempered) or laminated glass.   
  - Toughened (tempered) safety glass   
 7007.11.00 - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels No. 15% 
 7007.19.00 - - Other kg 15% 
  - Laminated safety glass   
 7007.21.00 - - Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessel. No. 15% 
 7007.29.00 - - Other kg 15% 
70.08 7008.00.00 Multiple-walled insulating units of  glasss. m2 15% 
70.09  Glass mirrors, whether or not framed, including rear-view mirrors.   
 7009.10.00 - Rear-view mirrors for vehicles No. 15% 
  - Other   
 7009.91.00 - - Unframed No. 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7009.92.00 - - Framed No. 15% 
70.10  Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. kg 15% 
 7010.10.00 - Ampoules kg 5% 
 7010.20.00 - Stoppers, lids and other closures   
 
7010.90.00 - Other, of a capacity
- Other 
kg 
15% 
70.11  Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like.   
 7011.10.00 - For electric lighting No. 15% 
 7011.20.00 - For cathode-ray tubes No 15% 
 7011.90.00 - Other No. 15% 
70.12 7012.00.00 Glass inners for vacuum flasks or for other vacuum vessels. No. 15% 
70.13  Glassware of a kind used for tables, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18).   
 7013.10.00 - Of glass-ceramics kg 15% 
  - Drinking glasses other than of glass- ceramics   
 7013.21.00 - - Of lead crystal kg 15% 
 7013.29.00 - - Other kg 15% 
  - Glass of a kind used for table (other than drinking glasses) or kitchen purposes other than of glass-ceramics   
 7013.31.00 - - Of lead crystal kg 15% 
 7013.32.00 - - Of glass having a linear coefficient of expansion not exceeding 5 ´ 10-6 per Kelvin within a temperature range of 0ºC to 300ºC kg 15% 
 7013.39.00 - - Other kg 15% 
  - Other glassware   
 7013.91.00 - - Of lead crystal kg 15% 
 7013.99.00 - - Other kg 15% 
70.14 7014.00.00 Signalling glassware and optical elements of glass (other than those of heading No. 70.15), not optically worked. - 15% 
70.15  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 glass.   
 7015.10.00 - Glasses for corrective spectacles - 15% 
 7015.90.00 - Other - 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
70.16  Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms.   
 7016.10.00 - Glass cubes and other glass smallwares, whether or not on a baking, for mosaics or, similar decorative purposes - 15% 
 7016.90.00 - Other - 15% 
70.17  Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated.   
 7017.10.00 - Of fused quartz or other fused silica   
 7017.20.00 - Of other glass having a linear coefficient of expansion not exceeding 5 ´ 10-6 per Kelvin within a temperature range of 0ºC to 300ºC -

   5%

 
 7017.90.00 - Other -   5% 
70.18  Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp- worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter.   
 7018.10.00 - Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares kg 15% 
 7018.20.00 - Glass microspheres not exceeding 1mm in diameter  15% 
 7018.90.00 - Other  15% 
70.19  Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics).   
  - Silvers, rovings, yarn and chopped strands   
 7019.11.00 - - Chopped strands, of a length of not more than 50mm kg 5% 
 7019.12.00 - - Rovings kg 5% 
 7019.19.00 - - Other kg 5% 
  - Thin sheets (voiles, webs, mats, mattresses, boards and similar non-woven products   
 7019.31.00 - - Mats  15% 
 7019.32.00 - - Thin sheets (voiles) kg 15% 
 7019.39.00 - - Other  15% 
 7019.40.00 - Woven fabrics of rovings  15% 
  - Other woven fabrics   
 7019.51.00 - - Of a width not exceeding 30cm  15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7019.52.00 - - Of a width exceeding 30cm, plain weave, weighing less than 250g/m2, of filaments measuring per single yarn not more than 136 tex  15% 
 7019.59.00 - - Other  15% 
 7019.90.00 - Other  15% 
70.20  Other articles of glass   
 7020.00.10 - - - Specially designed for agricultural purposes  15% 
 7020.00.90 - - - Other  15% 
(As amended by Act No. 9 of 1997)

Section XIV
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

CHAPTER 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metals and articles thereof; imitation jewellery; coin
Notes
1.    Subject to note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly
(a) Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed); or
(b) Of precious metal or of metal clad with precious metal, are to be classified with in this Chapter.
2.  (a) Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing. Note does not apply to such articles(*).
(b) Heading  71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents).
3.    This Chapter does not cover
(a) Amalgams of precious metal, or colloidal precious metal (heading  28.43)
(b) Sterile surgical suture materials, dental fillings and other goods of Chapter 30;
(c) Goods of Chapter 32 (for example, lustres);
(d) Supported catalysts (heading  38.15);
(e) Articles of heading  42.02 or 42.03 referred to in Note 2 (B) to Chapter 42;
(f) rticles of heading  43.03 or 43.04;
(g) Goods of Section XI (textiles and textile articles);
(h) Footwear; headgear or other articles of Chapter 64 or 65;
(ij) Umbrellas, walking-sticks and other articles of Chapter 66;
(k) Abrasive goods of heading  68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi- precious stones natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22).
(l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments);
(m) Arms or parts thereof (Chapter 93);
(n) Articles covered by Note 2 to Chapter 95;
(o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or
(p) Original sculptures or statuary (heading 97.03), collectors' pieces (heading 9705) or antiques of an age exceeding one hundred years (heading  97.06), other than natural or cultured pearls or precious or semi-precious stones.
4.     (a) The expression "precious metal" means silver, gold and platinum.
(b) The expression "platinum" means platinum, iridium, osmium, palladium, rhodium, and ruthenium.
(c) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2(b) to Chapter 96.
  (*) The underlined portion of this note constitutes an optional text.
5.    For the purposes of this Chapter, any alloy (including sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal constitutes as much as 2%, by weight of the alloy. Alloys of precious metal are to be classified according to the following rules
(a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum,
(b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated only as alloy of gold;
(c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver.
6.    Except where the context otherwise requires, any reference in 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.    Subject to Note 1 (a) to Section VI, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of the nomenclature.
9.    For the purposes of heading 71.13, the expression "articles of jewellery" means
(a) Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and
(b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes).
10.    For the purpose of heading 7114, the expression "articles of goldsmiths" or silversmiths' wares' includes such articles as ornaments, tableware, toiletware, smokers' requisites and other articles of household, office or religious use.
11.    For the purposes of heading 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph
(a) Of Note 9 above (but not including buttons or other articles of heading  96.06, or dress-combs, hair-slides or the like or hairpins, of heading  96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal.
Subheading Notes
1.    For the purposes of subheadings  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 the sieve having mess aperture of 0.5mm.
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 or ruthenium.
3.    For the classification of alloys in the subheadings of heading 71.10 each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  I.-NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES   
71.01  Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport.   
 7101.10.00 - Natural pearls - 25% 
  - Cultured pearls   
 7101.21.00 - - Unworked - 25% 
 7101.22.00 - - Worked - 25% 
71.02  Diamonds, whether or not worked, but not mounted or set.   
 7102.10.00 - Unsorted kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Industrial   
 7102.21.00 - - Unworked or simply sawn, cleaved or bruted kg 15% 
 7102.29.00 - - Other kg 15% 
  - Non-industrial   
 7102.31.00 - - Unworked or simply sawn, cleaved or bruted - 25% 
 7102.39.00 - - Other - 25% 
71.03  Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport.   
 7103.10.00 - Unworked or simply sawn or roughly shaped - 25% 
  - Otherwise worked   
 7103.91.00 - - Rubies, sapphires and emeralds - 25% 
 7103.99.00 - - Other - 25% 
71.04  Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi- precious stones, temporarily strung for convenience of transport.   
 7104.10.00 - Piezo-electric quartz - 15% 
 7104.20.00 - Other, unworked or simply sawn or roughly shaped - 25% 
 7104.90.00 - Other - 25% 
71.05  Dust and powder of natural or synthetic precious or semi-precious stones.   
 7105.10.00 - Of diamonds - 25% 
 7105.90.00 - Other - 25% 
  II.-PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL   
71.06  Silver (including silver plated with gold  or platinum), unwrought or in semi- manufactured forms, or in powder form.   
 7106.10.00 - Powder g 15% 
  - Other   
 7106.91.00 - - Unwrought g 15% 
 7106.92.00 - - Semi-manufactured g 15% 
71.07  Base metals clad with silver, not further worked than semi-manufactured.   
 7107.00.10 - - - Bars, rods, sections, tubes and wire gm 15% 
 7107.00.20 - - - Sheets, plates and strips gm 15% 
 7107.00.30 - - - Other gm 15% 
71.08  Gold (including gold plated with  platinum) unwrought or in semi- manufactured forms, or in powder form.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  - Non-monetary   
 7108.11.00 - - Powder gm 15% 
 7108.12.00 - - Other unwrought forms gm 15% 
 7108.13.00 - - Other semi-manufactured forms gm 15% 
 7108.20.00 - Monetary gm 15% 
71.09  Base metals or silver, clad with gold, not further worked than semi-manufactured.   
 7109.00.10 - - - Bars, rods, sections, tubes and wire gm 15% 
 7109.00.20 - - - Sheets, plates and strips gm 15% 
 7109.00.30 - - - Other gm 15% 
71.10  Platinum, unwrought or in semi- manufactured forms, or in powder form.   
  - Platinum   
 7110.11.00 - - Unwrought or in powder form gm 15% 
 7110.19.00 - - Other gm 15% 
  - Palladium   
 7110.21.00 - - Unwrought or in powder form gm 15% 
 7110.29.00 - - Other gm 15% 
  - Rhodium   
 7110.31.00 - - Unwrought or in powder form gm 15% 
 7110.39.00 - - Other gm 15% 
  - Iridium, osmium and ruthenium   
 7110.41.00 - - Unwrought or in powder form gm 15% 
 7110.49.00 - - Other gm 15% 
71.11 7111.00.00 Base metals, silver or gold, clad with platinum, not further worked than semi- manufactured. gm 15% 
71.12 

 

 

7112.30.00 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious  metal or precious metal compounds, of a  kind used principally for the recovery  of precious metal.
- Ash containing precious metal or precious metal compounds
- Other 

 

 

gm 

 

 

15% 
 7112.91.00 - Of gold, including metal clad with gold but excluding sweepings containing other precious metals gm 15% 
 7112.92.00 - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals gm 15% 
 7112.99.00 - Other gm 15% 
  III.-JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES   
71.13  Articles of jewellery and parts therof, of precious metal or of metal clad with precious metal.   
  - Of precious metal whether or not plated or clad with precious metal   
 7113.11.00 - - Of silver, whether or not plated or - 25% clad with other precious metal 
 7113.19.00 - - Of other precious metal, whether or not plated or clad with precious metal. - 25% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7113.20.00 - - Of base metal clad with precious metal - 25% 
71.14  Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal.   
  - Of precious metal whether or not plated or clad with precious metal   
 7114.11.00 - - Of silver, whether or not plated or clad with other precious metal - 25% 
 7114.19.00 - - Of other precious metal, whether or not plated or clad with precious metal - 25% 
 7114.20.00 - - Of base metal clad with precious metal - 25% 
71.15  Other articles of precious metal or of metal clad with precious metal.   
 7115.10.00 - Catalysts in the form of wire cloth or grill or platinum - 25% 
 7115.90.00 - Other - 25% 
71.16  Articles of natural or cultured pearls, precious or semi-precious stones (natural synthetic or reconstructed).   
 7116.10.00 - Of natural or cultured pearls - 25% 
 7116.20.00 - Of precious or semi-precious stones (natural, synthetic, or reconstructed) - 25% 
71.17  Imitation jewellery.   
  - Of base metal, whether or not plated with precious metal   
 7117.11.00 - - Cuff-links and studs - 25% 
 7117.19.00 - - Other - 25% 
 7117.90.00 - Other - 25% 
71.18  Coin.   
 7118.10.00 - Coin (other than gold coin), not being legal tender - 15% 
 7118.90.00 - Other - free 
(As amended by Act No. 3 of 2000 and No. 1 of 2002)

Section XV
BASE METALS AND ARTICLES OF BASE METAL

Notes
1.    This Section does not cover
(a) Prepared paints, inks or other products with a basis of metallic flakes or powder (heading 32.07 to 32.10, 32.12, 32.13 or 32.15)
(b) Ferro-cerium or other pyrophoric alloys (heading 36.06);
(c) Headgear or parts thereof of heading 65.06 or 65.07;
(d) Umbrella frames and other articles of heading 66.03;
(e) Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);
(f) Articles of Section XVI (machinery, mechanical appliances and electrical goods);
(ij) Lead shot prepared for ammunition (heading  93.06) 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.    Throughout the Nomenclature, the expression "parts of general use" means
(a) Articles of heading 73.07, 73.12, 73.15, 73.17 and 73.18 and similar articles of other base metal;
(b) Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and
(c) Articles of heading 83.01, 83.02, 83.08, 83.10, and frames and mirrors, of base metal, of heading  83.06.
   In chapters 73 to 76 and 78 to 82 (but not in heading 73.15) 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 8 to 81.
3.    Throughout the Nomenclature, the expression "base metals" means iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.
4.    Throughout the Nomenclature, the term "cermets" means products containing a microscopic heterogenous combination of a metallic component and ceramic component. The term "cemets" includes sintered metal carbides (metal carbides sintered with a metal).
5.    Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74)
(a) An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals;
(b) An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present;
(c) In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets and intermetallic compounds.
6.    Unless the context otherwise requires, any reference in the Nomenclature to a base metal includes references to alloys which, by virtue of Note 5 above are to be classified as alloys of that metal.
7.    Classification of composite articles
Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by over each of the other metals.
For this purpose
(a) Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;
(b) An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and
(c) A cermet of heading  81.13 is regarded as a single base metal.
8.    In this Section, the following expressions have the meanings hereby assigned to them
(a) Waste and scrap
 Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up wear or other reasons.
(b) Powders
 Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1 mm.
(As amended by Act No. 1 of 2002)

CHAPTER 72

Iron and steel
Notes
1.    In this Chapter and, in the case of Notes (d), (e) and (f) throughout the Nomenclature, the following expressions have the meanings hereby assigned to them
(a) Pig Iron
-Iron-carbon alloys not usefully malleable, containing more than 2% by weight of carbon and which may contain by weight one or
-more other elements within the following limits
-not more than 10% of chromium
-not more than 6% of manganese
-not more than 3% of phosphorus
-not more than 8% of silicon
-a total of not more than 10% of other elements.
(b) 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 obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing by weight 4% or more of the element iron and one or more of the following
-more than 10% of chromium
-more than 30% of manganese
-more than 3% of phosphorus
-more than 8% of silicon
-a total of more than 10% of other elements, excluding carbon, subject to a maximum content of 10% in the case of copper.
(d) Steel
 Ferrous materials other than those of heading No. 72.03 which (with the exception of certain types produced in the form of castings) are usually 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 nicobium
-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 othe 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 orging, 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 width which exceeds 150mm and measures at least twice the thickness.
     Flat-rolled products including those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozengers) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings.
     Flat-rolled products of a shape other than rectangular or square, of any size, are to be classified as products of a width of 600 mm or more, provided that they do not assume the character of articles or products of other headings.
(l) Bars and rods, hot-rolled, in irregularly wound coils
 Hot-rolled products in irregularly wound coils, which have a solid cross-section in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods).
(m) Other bars and rods
 Products which do not conform to any of the definitions at (ij), (k) or (l) above or to the definitions of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). These products may
-have identations, 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. 73.01 or 73.02.
(o) Wire
 Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products.
(p) Hollow drill bars and rods
 Hollow bars and rods of any cross-section, suitable for drills, of which the greatest external dimension of the cross-section exceeds 15mm 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 definitions are to be classified in heading No. 73.04
2.    Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight.
3.    Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hot-rolled products.
Subheading Notes
1.    In this Chapter the following expressions have the meanings hereby assigned to them
(a) Alloy pig iron
 Pig iron containing, by weight, separately or together
-more than 0.2% of chromium
-more than 0.3% or 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 elements in proportion that would give the steel the characteristics of another alloy steel.
(d) High speed steel
 Alloy steels containing, with or without other elements, at least two of the three elements molybdenum, tungsten and vanadium with a combined content by weight of 7% or more, 0.6% or more of carbon and 3 to 6% of chromium.
(e) Silico-manganese steel
 Alloy steels containing by weight
-not more than 0.7% of carbon
-0.5% or more but not more than 1.9% of manganese, and
-0.6% or more but not more than 2.3% of silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel.
2.    For the classification of ferro-alloys in the subheading of heading  72.02 the following rule should be observed
   A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage.
   For the application of this rule the unspecified "other elements" referred to in Chapter Note 1(c) must each exceed 10% by weight.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
  I.-PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM   
72.01  Pig iron and spiegeleisen in pigs, blocks, or other primary forms.   
 7201.10.00 - Non-alloy pig iron containing by weight 0.5% or less of phosphorus kg Free 
 7201.20.00 - Non-alloy pig iron containing by weight more than 0.5% of phosphorus kg Free 
 7201.50.00 - Alloy pig iron spiegeleisen kg Free 
72.02  Ferro-alloys.   
  - Ferro-manganese   
 7202.11.00 - - Containing by weight more than 2% of carbon kg Free 
 7202.19.00 - - Other kg Free 
  - Ferro-silicon   
 7202.21.00 - - Containing by weight more than 55% of silicon kg Free 
 7202.29.00 - - Other kg Free 
 7202.30.00 - - Ferro-silicon-manganese kg Free 
  - Ferro-chromium   
 7202.41.00 - - Containing by weight more than 4% of carbon kg Free 
 7202.49.00 - - Other kg Free 
 7202.50.00 - Ferro-silico-chromium kg Free 
 7202.60.00 - Ferro-nickel kg Free 
 7202.70.00 - Ferro-molybdenum kg Free 
 7202.80.00 - Ferro-tungsten and ferro-silica-tungsten kg Free 
  - Other   
 7202.91.00 - - Ferro-titanium and ferro-silica-titanium kg Free 
 7202.92.00 - - Ferro-Vanadium kg Free 
 7202.93.00 - - Ferro-niobium, kg Free 
 7202.99.00 - - Other kg Free 
72.03  Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having minimum purity by weight of 99.94% in lumps, pellets or similar forms.   
 7203.10.00 - Ferrous products obtained by direct reduction of iron ore. kg Free 
 7203.90.00 - Other kg Free 
72.04  Ferrous waste and scrap; remelting scrap ingots of iron or steel.   
 7204.10.00 - Waste and scrap of cast iron kg Free 
  - Waste and scrap of alloy steel   
 7204.21.00 - - Of stainless steel kg Free 
 7204.29.00 - - Other kg Free 
 7204.30.00 - Waste and scrap of tinned iron or steel kg Free 
  - Other waste and scrap   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7204.41.00 - - Turnings, shavings, chips, milling waste, sawdust, fillings, trimmings and stampings, whether or not in bundles. kg Free 
 7204.49.00 - - Other kg Free 
 7204.50.00 - Remelting scrap ingots kg Free 
72.05  Granules and powders of pig iron, spiegeleisen, iron or steel.   
 7205.10.00 - Granules kg Free 
  - Powders   
 7205.21.00 - - Of alloy steel kg Free 
 7205.29.00 - - Other kg Free 
  II.-IRON AND NON-ALLOY STEEL   
72.06  Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading No. 72.03).   
 7206.10.00 - Ingots kg Free 
 7206.90.00 - Other kg Free 
72.07  Semi-finished products of iron or non- alloy steel.   
   - Containing by weight less than 0.25% of carbons   
 7207.11.00 - - Of rectangular (including square) cross-section, the width kg Free measuring less than twice thickness 
 7207.12.00 - - Other, of rectangular (other than square) cross-section. kg Free 
 7207.19.00 - - Other kg Free 
 7207.20.00 - Containing by weight 0.25% or more of carbon kg Free 
72.08  Flat-rolled products of iron or non-alloy steel, of width of 600 mm or more, hot-rolled, not clad plated or coaled.   
 7208.10.00 - In coils, not further worked than hot- rolled, with patterns in relief kg Free 
  - Other, in coils, not further worked than hot-rolled, pickled   
 7208.25.00 - - Of a thickness of 4.75 mm or more kg Free 
 7208.26.00 - - Of a thickness of 3 mm or more but less than 4.75 mm kg Free 
 7208.27.00 - - Of a thickness of less than 3 mm kg Free 
  - Other, in coils, not further worked than hot-rolled   
 7208.36.00 - - Of a thickness exceeding 10 min kg Free 
 7208.37.00 - - Of a thickness of 4.75 mm or more but not exceeding 10 mm kg Free 
 7208.38.00 - - Of a thickness of 3 mm or more but less than 4.75 mm kg Free 
 7208.39.00 - - Of a thickness of less than 3 mm kg Free 
 7208.40.00 - Not in coils, not further worked than hot-rolled, with patterns in relief kg Free 
  - Other, not in coils, not further worked than not-rolled   
 7208.51.00 - - Of a thickness exceeding 10 mm kg Free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7208.52.00 - - Of a thickness of 4.75 mm or more but not exceeding 10 mm kg Free 
 7208.53.00 - - Of a thickness of 3 mm or more but less than 4.75 mm kg Free 
 7208.54.00 - - Of a thickness of less than 3 mm kg Free 
 7208.90.00 - Other kg Free 
72.09  Flat-rolled products of iron or non- alloy steel, of a width of 600 mm or more, cold-rolled (cold reduced), not clad, plated or coated.   
  - In coils, not further worked than cold rolled (cold reduced)   
 7209.15.00 - - Of a thickness of 3 mm or more tonne Free 
 7209.16.00 - - Of a thickness exceeding 1 mm but less than 3 mm tonnet Free 
 7209.17.00 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm tonne Free 
 7209.18.00 - - Of a thickness of less than 0.5 mm tonne Free 
  - Not in coils, not further worked than cold rolled (cold-reduced)   
 7209.25.00 - - Of a thickness of 3 mm or more tonne Free 
 7209.26.00 - - Of a thickness exceeding 1 mm but less than 3 mm tonne Free 
 7209.27.00 - - Of a thickness of 0.5 mm or more but not exceeding 1 mm tonne Free 
 7209.28.00 - - Of a thickness of less than 0.5 mm tonne Free 
 7209.90.00 - Other tonne Free 
72.10  Flat-rolled products of iron or non- alloy steel, of a width of 600 mm  or more, clad, plated or coated.   
  - Plated or coated with tin   
 7210.11.00 - - Of a thickness of 0.5 mm or more tonne Free 
 7210.12.00 - - Of a thickness of less than 0.5 mm tonne Free 
 7210.20.00 - Plated or coated with lead, including terne-plate tonne Free 
 7210.30.00 - Electrolytically plated or coated with zinc tonne 15% 
     
 7210.41.00 - - Corrugated tonne 15% 
 7210.49.00 - Other tonne 15% 
 7210.50.00 - Plated or coated with chromium oxides or with chromium and chromium  oxides tonne Free 
  - Plated or coated with aluminum   
 7210.61.00 - - Plated or coated with aluminium-zinc alloys tonne Free 
 7210.69.00 - - Other tonne Free 
 7210.70.00 - Painted, varnished or coated with plastics tonne Free 
 7210.90.00 - Other tonne Free 
72.11  Flat-rolled products of iron or non- alloy steel, of a width of less than  600 mm, not clad, plated or coated.   
  - Not further worked than hot-rolled   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7211.13.00 - - Rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief tonne Free 
 7211.14.00 - - Other, of a thickness of 4.75 mm or more tonne Free 
 7211.19.00 - - Other tonne Free 
  - Not further worked than cold-rolled (cold-reduced)   
 7211.23.00 - - Containing by weight less than 0.25% of carbon tonne Free 
 7211.29.00 - - Other tonne Free 
 7211.90.00 - Other tonne Free 
72.12  Flat-rolled products of iron or non- alloy steel, of a width of less than 600 mm, clad, plated or coated.   
 7212.10.00 - Plated or coated with tin tonne Free 
 7212.20.00 - Electrolytically plated or coated with zinc tonne 15% 
 7212.30.00 - Otherwise plated or coated with zinc tonne 15% 
 7212.40.00 - Painted, varnished or coated with plastics tonne Free 
 7212.50.00 - Otherwise plated or coated tonne Free 
 7212.60.00 - Clad tonne Free 
72.13  Bars and rods, hot-rolled, in irregularly wound coils, of iron or Non-alloy steel.   
 7213.10.00 - Containing indentations, ribs, grooves or other deformations produced during the rolling process tonne Free 
 7213.20.00 - Other, of free-cutting steel tonne Free 
  - Other   
 7213.91.00 - - Of circular cross-section measuring less than 14 mm in diameter tonne Free 
 7213.99.00 - - Other tonne Free 
72.14  Other bars and rods of iron or non- alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot- extraded, but including those twisted after rolling.   
 7214.10.00 - Forged tonne 15% 
 

7214.20.00
7214.20.90 - Containing indentations, ribs, grooves or other deformations produced during the rolling  process or twisted after rolling
- Twisted after rolling
- Other tonne

tonne
tonne Free

15%
15% 
 7214.30.00 - Other, of free-cutting steel tonne 15% 
  - Other   
 7214.91.00 - - Of rectangular (other than square) cross-section tonne Free 
 7214.99.00 - - Other tonne Free 
72.15  Other bars and rods of iron or non- alloy steel.   
 7215.10.00 - Of free-cutting steel, not further worked than cold-formed or cold-finished tonne Free 
 7215.50.00 - Other, not further worked than cold- formed or cold-finished tonne Free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7215.90.00 - Other tonne Free 
72.16  Angles, shapes and sections of iron or non-alloy steel.   
 7216.10.00 - U, I or H sections, not further worked than hot-rolled, hot drawn or extruded, of a height of less than 80 mm tonne Free 
  - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm or more   
 7216.21.00 - - L sections tonne Free 
 7216.22.00 - - T sections tonne Free 
  - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded of a height of 80mm or more   
 7216.31.00 - - U sections tonne Free 
 7216.32.00 - - I sections tonne Free 
 7216.33.00 - - H sections tonne Free 
 7216.40.00 - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more tonne Free 
 7216.50.00 - Other angles, shapes and sections, not further worked than hot-rolled, hot drawn or extruded tonne Free 
  - Angles, shapes and sections, not further worked than cold-formed or cold-finished   
 7216.61.00 - - Obtained from flat rolled products tonne Free 
 7216.69.00 - - Other tonne Free 
  - Other   
 7216.91.00 - - Cold-formed or cold-finished from flat-rolled products tonne Free 
 7216.99.00 - - Other tonne Free 
72.17  Wire of iron or non-alloy steel.   
 7217.10.00 - Not plated or coated, whether or not polished tonne 5% 
 7217.20.00 - Plated or coated with zinc tonne Free 
 7217.30.00 - Plated or coated with other base metals tonne Free 
 7217.90.00 - Other tonne 5% 
  III.-STAINLESS STEEL   
72.18  Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. tonne Free 
 7218.10.00 - Ingots and other primary forms tonne Free 
  - Other   
 7218.91.00 - - Of rectangular (other than square) cross-section tonne Free 
 7218.99.00 - - Other tonne Free 
72.19  Flat- rolled products of stainless steel, of a width of 600 mm or more.   
  - Not further worked than hot-rolled in coils   
 7219.11.00 - - Of a thickness exceeding 10 mm tonne Free 
 7219.12.00 - - Of a thickness of 4.75mm or more but not exceeding 10mm tonne Free 
 7219.13.00 - - Of a thickness of 3 mm or more but less than 4.75 mm tonne Free 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7219.14.00 - - Of a thickness of less than 3 mm tonne Free 
  - Not further worked than hot-rolled, not in coils   
 7219.21.00 - - Of a thickness exceeding 10mm tonne Free 
 7219.22.00 - - Of a thickness of 4.75mm or more but not exceeding 10mm tonne Free 
 7219.23.00 - - Of a thickness of 3mm or more but less than 4.75mm tonne Free 
 7219.24.00 - - Of a thickness of less than 3mm tonne Free 
  - Not further worked than cold-rolled (cold-reduced)   
 7219.31.00 - - Of a thickness of 4.75 mm or more tonne Free 
 7219.32.00 - - Of a thickness of 3mm or more but less than 4.75mm tonne Free 
 7219.33.00 - - Of a thickness exceeding 1mm but less than 3mm tonne Free 
 7219.34.00 - - Of a thickness of 0.5mm or more but not exceeding 1mm tonne Free 
 7219.35.00 - - Of a thickness of less than 0.5mm tonne Free 
 7219.90.00 - Other tonne Free 
72.20  Flat-rolled products of stainless steel,  of a width of less than 600 mm.   
  - Not further worked than hot-rolled   
 7220.11.00 - - Of a thickness of 4.75mm or more tonne Free 
 7220.12.00 - - Of a thickness of less than 4.75mm tonne Free 
 7220.20.00 - Not further worked than cold-rolled (cold- reduced) tonne Free 
 7220.90.00 - Other tonne Free 
72.21 7221.00.00 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. tonne Free 
72.22  Other bars and rods of stainless steel; angles, shapes and sections of stainless steel.   
  - Bars and rods, not further worked than hot-rolled, hot drawn or extruded   
 7222.11.00 - - Of circular cross-section tonne Free 
 7222.19.00 - - Other tonne Free 
 7222.20.00 - Bars and rods, not further worked than cold-formed or cold finished tonne Free 
 7222.30.00 - Other bars and rods tonne Free 
 7222.40.00 - Angles, shapes and sections tonne Free 
72.23 7223.00.00 Wire of stainless steel. tonne Free 
  IV.-OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON- ALLOY STEEL   
72.24  Other alloy steel ingots or other primary forms; semi-finished products of other alloy steel.   
 7224.10.00 - Ingots and other primary forms tonne Free 
 7224.90.00 - Other tonne Free 
72.25  Flat-rolled products of other alloy steel, of a width of 600 mm or more.   
  Of silicon-electrical steel   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7225.11.00 - - Grain-oriented kg Free 
 7225.19.00 - - Other kg Free 
 7225.20.00 - Of high speed steel kg Free 
 7225.30.00 - Other, not further worked than hot- rolled, in coils kg Free 
 7225.40.00 - Other, not further worked than hot- rolled, not in coils kg Free 
 7225.50.00 - Other, not further worked than cold- rolled (cold-reduced) kg Free 
  - Other   
 7225.91.00 - - Electrolytically plated or coated with zinc kg Free 
 7225.92.00 - - Otherwise plated or coated with zinc kg Free 
 7225.99.00 - - Other kg Free 
72.26  Flat-rolled products of other alloy steel of a width of less than 600 mm.   
  - Of silicon-electrical steel   
 7226.11.00 - - Grain-oriented tonne Free 
 7226.19.00 - - Other tonne Free 
 7226.20.00 - Of high speed steel tonne Free 
  - Other   
 7226.91.00 - - Not further worked than hot-rolled tonne Free 
 7226.92.00 - - Not further worked than cold-rolled (cold-reduced) tonne Free 
 7226.93.00 - - Electrolytically plated or coated with zinc tonne Free 
 7226.94.00 - - Otherwise plated or coated with zinc tonne Free 
 7226.99.00 - - Other tonne Free 
72.27  Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel.   
 7227.10.00 - Of high speed steel tonne Free 
 7227.20.00 - Of silico-manganese steel tonne Free 
 7227.90.00 - Other tonne Free 
72.28  Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel.   
 7228.10.00 - Bars and rods, of high speed steel tonne Free 
 7228.20.00 - Bars and rods, of silica-manganese steel tonne Free 
 7228.30.00 - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded tonne Free 
 7228.40.00 - Other bars and rods, not further worked than forged tonne Free 
 7228.50.00 - Other bars and rods, not further worked than cold-formed or cold-finished tonne Free 
 7228.60.00 - Other bars and rods tonne Free 
 7228.70.00 - Angles, shapes and sections tonne Free 
 7228.80.00 - Hollow drill bars and rods tonne Free 
72.29  Wire of other alloy steel.   
 7229.10.00 - Of high speed steel tonne Free 
 7229.20.00 - Of silica-manganese steel tonne Free 
 7229.90.00 - Other tonne Free 
(As amended by Act No. 9 of 1997, No.4 of 1999, No. 3 of 2000 and No. 2 of 2001)

CHAPTER 73

Articles of iron or steel
Notes
1.    In this Chapter the expression "cast iron" applies to products obtained by casting in which iron predominates by weight over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 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 16mm.

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
73.01  Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel.   
 7301.10.00 - Sheet piling tonne 15% 
 7301.20.00 - Angles, shapes and sections tonne 15% 
73.02  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  (crossties), fish plates, chairs, chair  wedges, sole plates (base plates), rail  clips, bedplates, ties and other  material specialized for jointing or  fixing rails.   
 7302.10.00 - Rails tonne free 
 7302.30.00 - Switch-blades, crossing frogs, point rods and other crossing pieces tonne free 
 7302.40.00 - Fish-plates and sole plates tonne free 
 7302.90.00 - Other tonne free 
73.03  Tubes, pipes and hollow profiles, of cast-iron.   
 7303.00.10 - - - Down piping and guttering kg 25% 
 7303.00.90 - - - Other kg 25% 
73.04  Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.   
 7304.10.00 - Line pipe of a kind used for oil or gas pipelines kg 15% 
  - Casing, tubing and drill pipe, or a kind used in drilling for oil or gas   
 7304.21.00 - - Drill pipe kg 15% 
 7304.29.00 - - Other kg 15% 
  - Other, of circular cross-section, of iron or non-alloy steel kg 15% 
 7304.31.00 - - Cold-drawn or cold-rolled (cold- reduced) kg 15% 
 7304.39.00 - - Other kg 15% 
  - Other, of circular cross-section, of stainless steel   
 7304.41.00 - - Cold-drawn or cold-rolled (cold-reduced) kg 15% 
 7304.49.00 - - Other   
  - Other, of circular cross-section, of other alloy steel kg 15% 
 7304.51.00 - - Cold-drawn or cold-rolled(cold reduced) kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7304.59.00 - - Other kg 15% 
 7304.90.00 - Other kg 15% 
73.05  Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.   
  - Line pipe of a kind used for oil or gas pipelines   
 7305.11.00 - - Longitudinally submerged arc  welded kg 15% 
 7305.12.00 - - Other, longitudinally welded kg 15% 
 7305.19.00 - - Other kg 15% 
 7305.20.00 - Casing of a kind used in the drilling  for oil or gas kg 15% 
  - Other, welded   
 7305.31.00 - - Longitudinally welded kg 15% 
 7305.39.00 - Other kg 15% 
73.06  Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron  or steel.   
 7306.10.00 - Line pipe of a kind used for oil or  gas pipelines kg 15% 
 7306.20.00 - Casing and tubing of a kind used  in the drilling for oil or gas kg 15% 
 7306.30.00 - Other, welded, of circular cross- section, of iron or non-alloy steel kg 15% 
 7306.40.00 - Other, welded, of circular cross- section, of stainless steel kg 15% 
 7306.50.00 - Other, welded, of circular cross- section, of other alloy steel kg 15% 
 7306.60.00 - Other, welded, of non-circular cross- section kg 15% 
 7306.90.00 - Other kg 15% 
73.07  Tube or pipe fittings (for example, couplings, elbows, sleeves) of iron  or steel.   
  - Cast fittings   
 7307.11.00 - - Of non-malleable cast iron kg 15% 
 7307.19.00 - - Other kg 15% 
  - Other, of stainless steel   
 7307.21.00 - - Flanges kg 15% 
 7307.22.00 - - Threaded elbows, bends and  sleeves kg 15% 
 7307.23.00 - - Butt welding fittings kg 15% 
 7307.29.00 - - Other kg 15% 
  - Other   
 7307.91.00 - - Flanges kg 25% 
 7307.92.00 - - Threaded elbows, bends and  sleeves kg 15% 
 7307.93.00 - - Butt welding fittings kg 15% 
 7307.99.00 - - Other kg 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
73.08  Structures (excluding prefabricated buildings of heading No. 94.06) and parts of structures (for example, bridges  and bridge-sections, lock-gates, towers,  lattice masts, roofs, roofing frame- works, doors and windows and their  frames and thresholds for doors,  shutters, balustrades, pillars and  columns), of iron or steel; plates, rods,  angles, shapes, sections, tubes and the  like, prepared for use in structures, of iron or steel.   
 7308.10.00 - Bridges and bridge-sections tonne 15% 
 7308.20.00 - Towers and lattice masts tonne 15% 
 7308.30.00 - Doors, windows and their frames and thresholds for doors kg 15% 
 7308.40.00 - Equipment for scaffolding, shuttering propping, or pitpropping tonne 15% 
  - Other   
 7308.90.10 - - - Gates of a kind used for agricultural or railway fencing tonne 15% 
 7308.90.20 - - - Minclead frames and super- structures tonne 15% 
 7308.90.30 - - - Shaft guide rails tonne 15% 
 7308.90.40 - - - Smoke stacks tonne 15% 
 7308.90.50 - - - Spiral and gravity chutes tonne 15% 
 7308.90.90 - - - Other tonne 15% 
73.09 7309.00.00 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat insulated but not fitted with mechanical or thermal equipment. No. 15% 
73.10  Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.   
  - Of a capacity of 50 litres or more   
 7310.10.10 - - - Milk cans and churns kg 5% 
 7310.10.90 - - - Other kg 15% 
  - Of a capacity of less than 50 litres   
  - - Cans which are to be closed by soldering or crimping   
 7310.21.10 - - - Milk cans and churns kg 5% 
 7310.21.90 - - - Other kg 15% 
  - - Other   
 7310.29.10 - - - Milk cans and churns kg 5% 
 7310.29.90 - - - Other kg 15% 
73.11 7311.00.00 Containers for compressed or liquefied gas, of iron or steel No. 15% 
73.12  Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.   
 7312.10.00 - Stranded wire, ropes and cables No. 15% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7312.90.00 - Other kg 15% 
73.13  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.   
 7313.00.10 - - - Imported for use in a farming or other agricultural enterprise kg 15% 
 7313.00.90 - - - Other kg 15% 
73.14  Cloth (including endless bands) grill, netting and fencing, or iron or steel wire; expanded metal of iron or steel.   
  - Woven cloth   
 7314.12.00 - - Endless bands for machinery, of stainless steel kg 25% 
 7314.13.00 - - Other endless bands for machinery kg 15% 
 7314.14.00 - - Other woven cloth, of stainless steel kg 15% 
 7314.19.00 - - Other kg 15% 
 7314.20.00 - Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100cm2 or more kg 15% 
  - Other grill, netting and fencing, welded at the intersection   
 7314.31.00 - - Plated or coated with zinc kg 15% 
 7314.39.00 - - Other kg 15% 
  - Other cloth, grill, netting and fencing   
 7314.41.00 - - Plated or coated with zinc kg 15% 
 7314.42.00 - - Coated with plastics kg 15% 
 7314.49.00 - - Other kg 15% 
 7314.50.00 - Expanded metal kg 15% 
73.15  Chain and parts thereof of  iron or steel.   
  - Articulated link chain and parts thereof   
 7315.11.00 - - Roller chain kg 15% 
 7315.12.00 - - Other chain kg 15% 
 7315.19.00 - - Parts kg 15% 
 7315.20.00 - Skid chain kg 15% 
  - Other chain   
 7315.81.00 - - Stud-link kg 15% 
 7315.82.00 - - Other, welded link kg 15% 
 7315.89.00 - - Other kg 15% 
 7315.90.00 - Other parts kg 15% 
73.16 7316.00.00 Anchors, grapnels and parts thereof, of iron or steel. kg 15% 
73.17  Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7317.00.10 - - - Drawing pins kg 15% 
 7317.00.20 - - - Wire nails kg 15% 
 7317.00.30 - - - Hook nails and ring nails kg 15% 
 7317.00.90 - - - Other kg 15% 
73.18  Screws, bolts, nuts, coach screws, screw hoods, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.   
  - Threaded articles   
 7318.11.00 - - Coach screws kg 15% 
 7318.12.00 - - Other wood screws kg 15% 
 7318.13.00 - - Screw hooks and screw rings kg 15% 
 7318.14.00 - - Self-tapping screws kg 15% 
 7318.15.00 - - Other screws and bolts, whether or not with their nuts or washers kg 15% 
 7318.16.00 - - Nuts kg 15% 
 7318.19.00 - - Other kg 15% 
  - Non-threaded articles   
 7318.21.00 - - Spring washers and other lock washers kg 15% 
 7318.22.00 - - Other washers kg 15% 
 7318.23.00 - - Rivets kg 15% 
 7318.24.00 - - Cotters and cotter-pins kg 15% 
 7318.29.00 - - Other kg 15% 
73.19  Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.   
 7319.10.00 - Sewing, darning or embroidery needles kg 15% 
 7319.20.00 - Safety pins kg 15% 
 7319.30.00 - Other pins kg 15% 
 7319.90.00 - Other kg 15% 
73.20  Springs and leaves for springs, of iron or steel.   
 7320.10.00 - Leaf-springs and leaves therefor kg 15% 
 7320.20.00 - Helical springs kg 15% 
 7320.90.00 - Other kg 15% 
73.21  Stoves, ranges, grate, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, or iron or steel.   
  - Cooking appliances and plate warmers   
 7321.11.00 - - For gas fuel or for both gas and other fuels kg 25% 
 7321.12.00 - - For liquid fuel kg 25% 
 7321.13.00 - - For solid fuel kg 25% 
  - Other appliances   
 7321.81.00 - - For gas fuel or for both gas and other fuels kg 25% 
 7321.82.00 - - For liquid fuel kg 25% 

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7321.83.00 - - For solid fuel kg 25% 
 7321.90.00 - Parts kg 25% 
73.22  Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel.   
  - Radiators and parts thereof   
 7322.11.00 - - Of cast iron tonne 15% 
 7322.19.00 - - Other tonne 15% 
 7322.90.00 - Other tonne 15% 
73.23  Table, kitchen or other household articles and parts thereof, or iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, or iron or steel.   
 7323.10.00 - - Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like No. 25% 
  - Other   
 7323.91.00 - - Of cast iron, not enamelled No. 25% 
 7323.93.00 - - Of stainless steel kg 25% 
 7323.94.00 - - Of iron (other than cast iron) or steel, enamelled kg 25% 
 7323.99.00 - Other kg 25% 
73.24  Sanitary ware and parts thereof, of iron or steel.   
 7324.10.00 - Sinks and wash basins, of stainless steel No. 25% 
  - Baths   
 7324.21.00 - - Of cast iron, whether or not enamelled No. 25% 
 7324.29.00 - - Other No. 25% 
 7324.90.00 - Other, including parts No. 25% 
73.25  Other cast articles of iron or steel.   
  - Of non-malleable cast iron   
 7325.10.10 - - - For agricultural or scientific purposes; tradesmen's tools kg 15% 
 7325.10.90 - - - Other kg 25% 
  - Other   
 7325.91.00 - - Grinding balls and similar articles for mills kg 25% 
  - - Other   
 7325.99.10 - - - For agricultural or scientific purposes; tradesmen's tools kg 15% 
 7325.99.90 - - - Other kg 25% 
73.26  Other articles of iron steel.   
  - Forged or stamped, but not further worked   
 7326.11.00 - - Grinding balls and similar articles for mills kg 25% 
  - Other   

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
 7326.19.10 - - - For agricultural or scientific purposes; tradesmen's tools kg 15% 
 7326.19.90 - - - Other kg 25% 
  - Articles of iron or steel wire   
 7326.20.10 - - - For agricultural or scientific purposes; tradesmen's tools kg 15% 
 7326.20.90 - - - Other kg 25% 
  - Other   
 7326.90.10 - - - For agricultural or scientific purposes; tradesmen's tools kg 15% 
 7326.90.90
7326.90.91
7326.90.99 - - - Other
- - - Can ends for use in manufacture
- - - Other kg
kg
kg 25%
15%
25% 
(As amended by Act No. 9 of 1997, No.1 of 1998, No.4 of 1999, No.3 of 2000 and No. 1 of 2002)

CHAPTER 74

Copper and articles thereof
Notes
1.    In this Chapter the following expressions have the meanings hereby assigned to them
(a) Refined copper
Metal containing at least 99.85% by weight of copper; or
Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table
TABLE - Other elements

 Element Limiting content % by weight
 Ag Silver
As Arsenic
Cd Cadmium
Cr Chromium
Mg Magnesium
Pb Lead
S Sulphur
Sn Tin
Te Tellurium
Zn Zinc
Zr Zirconium
Other elements*, each 0.25
0.5
1.3
1.4
0.8
1.5
0.7
0.8
0.8
1
0.3
0.3

*Other elements are, for example, Al, Be, Co, Fe, Mn, Ni, Si.
(b) Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight each of the other elements, provided that
 (i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table, or
(ii) the total content by weight of such other elements exceeds 2.5%.
(c) Master alloys
Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphides (phosphor copper) containing more than 15% by weight of phosphorus falls in heading  28.48.
(d) Bars and rods
Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and "modified rectangles", of which two opposite sides are convex arcs, the other two sides being straight of equal length and parallel). Products, with a rectangular (including square), triangular or polygonal cross-section 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 a 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 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 74.14, however, the term "wire" applies only to products, whether or not in coils, or 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 74.03) coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including "modified rectangules" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are
    -of a rectangular (including square) shape with a thickness not exceeding one-tenth of the width.
    -of a shape other than rectangular or square, of any size, provided that they do not the character of articles or products of other headings.
    -Heading 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.
(h) Tubes and pipes
Hollow product, 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.
Subheading Note
1.    In this Chapter the following expressions have the meanings hereby assigned to them
(a) Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements are present
-zinc predominates by weight over each of such other elements;
-any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)), and
-any tin content by weight is less than 3% (see copper-tin alloys (bronzes)).
(b) Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without the 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 not more than 1% of zinc. When other elements are present, nickel predominates by weight each of such other elements.
(As amended by Act No. 1 of 2002)

Heading  

H S Code 

Description of Goods Statistical Unit of Quantity 
Duty Rate 

Remarks
74.01  Copper mattes; cement copper (precipitated copper).   
 7401.10.00 - Copper mattes tonne 15%