Import Tariff Guide CD 2006

7/24/2019 Import Tariff Guide CD 2006

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SRI LANKA

CUSTOMSIMPORTSTARIFF

GUIDE 2006Incoporated changes upto 26 Jan 2006CONTENTSmmmhgjdddfSHORTCUT TO CHAPTERS

Produced by

POLICY PLANNING AND RESEARCH DIVISIONSRI LANKA CUSTOMSCOLOMBO

TEL: 2!2"#$ %A&: 2!!''$

This is only a guide, which has no legal validity. For legal

authority,refernce is invited to the variouse Gazette Notificationspublished from time to time by the relevant Government Departments.

Note: nauthorised duplication of this !D is an offence under theprovisions of the "ntellectual #roperty $ct No.%& of '((%.


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CONTENTS

HOME PAGE

1. INTRODUCTION

2. IMPORT TARIFF - CUSTOMS DUT! SURCHARGE! "AT! CESS!E#CISE! PAL $ SRL

%. COMPUTATION OF IMPORT LE"IES

&. HO' TO CALCULATE THE EFFECTI"E RATE OF ALL LE"IES

(. HARMONISED SSTEM )HS* - SECTIONS I - ##I

6. HS - CHAPTERS 1-+,

,. GENERAL RULES FOR THE INTERPRETATION OF THE HS

. INDICATORS! ARE"IATIONS AND SMOLS

+. COUNTRIES OF PREFERENTIAL TRADE AGREEMENTS

10. CUSTOMS DUT / SCHEDULE A OF THE CUSTOMS ORDINANCE

11. SURCHARGE

12. "AT

1%. ED CESS

1&. E#CISE DUT

1(. PAL

16. SOCIAL RESPONSIILIT LE"

1,. GENERAL DUT 'AI"ERS UNDER SECTION 1+A

1. LIST OF CONCESSIONS

1. LIST OF E#EMPTIONS

1+. ITEMS SUECT TO IMPORT CONTROL LICENCE

20. ITEMS SUECT TO SLSI 3S45 L78 S97d4d I7:959;95


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INTRODUCTION ACK

We are happy to present the Import Tariff Guide in electronic format for the third time insuccession after having successfully done in 2004 and 2005.

In this Tariff Guide we have incorporated all changes made to the existing levies of ustoms!uty " #urcharge" $%T" ess" &xcise" '%( and #)( up to 0* +anuary 200,. -urther we have updatedall the other existing informative data with latest amendments. %s an new item" a complete list ofgeneral duty waivers currently granted y the /inistry of -inance in terms of section *% is included inthis edition.

We hope the automatic formula for the calculation of the &ffective )ate would e a very handytool where one can input the rates of levies and otain the total effective rate of a particular item. Thiswill e very helpful to get an idea of the total duty payale.

We than1 the !irector General of ustoms /r. #arath +ayathila1e for his lessings and support

given to us on emar1ing this proect. We also than1 the !irector of ustoms 3 'olicy 'lanning )esearch /r. '.!6.-ernando for inspiring us to complete this tas1. 7ur gratitude also goes out to!eputy !irector of ustoms 3'olicy 'lanning )esearch /r. '.W.%maradiwa1ara for guidance giventhrough out this exercise and staff of the 'olicy 'lanning )esearch !ivision" without whosecorporation this proect would not have een a reality. 7ur special than1s go out to /r. 8paliWic1ramasinghe" %sst. #updt ustoms who designed the cover page of the ! and /r. (.G.%.#athathof 'olicy 'lanning )esearch !ivision who helped in numerous ways in the production. 7ur gratitudeis also extended to /r.%.6.#eneviratne" !eputy !irector of !epartment of -iscal 'olicy" /inistry of-inance for providing the necessary technical assistance.

'roect Team

Gamini Warshapperuma %sst. !irector of ustoms W.6.)andeniya %sst. #updt of ustoms

-or suggestions and feedac1

Gamini Warshapperuma%sst. !irector of ustoms9 ustoms %dvisor : /inistry of -inanceTel; 2


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COMPUTATION OF IMPORT LE"IES ACK

Following duties and fiscal levies are collected at the time of importation by the Sri

Lanka Customs.

1. Customs Duty [referential and !eneral"#. $%&

'. ()cise Duty

*. Surcharge+. orts and %irports Development Levy ,%L-

. Cess/. Social 0eponsibility Levy ,S0L-

n this guide2 rates for Customs Duty2 $%&2 ()cise and Cess are given against the

each 3S Commodity code , item no.# of contents- while the rates for Surcharge2

%L and Social 0eponsibility Levy are given separately under items nos. 112 1#2

and 1' of contents.

For the items falling under the Lists of ()emptions and Concessions it should be

noted that only the Customs Duty component will be e)empted or concessionary

granted. 4hen duty waivers are granted by the 5inistry of Finance under section16% of the Customs 7rdinance only the Customs Duty component is waived.

%bbreviations used

$ 8 CF $alue in 0upees

D 8 Customs DutyS 8 SurchargeC 8 (D9 Cess

& 8 $alue %dded &a) ,$%&-

( 8 ()cise ,Special rovisions- Duty 8 orts : %irports Development Levy ,%L-

L 8 Social 0esponsibility Levy ,S0L-0( 8 0ate of ()cise Duty

0& 8 0ate of $%&

!)T*+) DT ,D-

8 $ ) %dvalorem 0ate of Duty ,;-or


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0$1/ $DD/D T$2 ,&-

Formula 1 8 [$>/;$>D>S>C>>(" ) 0&

Formula # 8 [1.?/>,1.?+ ) 0(-") $ ) 0&>[,D>S>C>- ) ,1> 0(-" 0&

[1@, 0(A 0&- "

/2!")/ 3)#4 DT 3/4

Formula 1 8 [$>+;$>D>S>C>>&" ) 0(

Formula # 8 [1.?+>,1.?/ ) 0&-" ) $ ) 0(>[,D>S>C>- ) ,1> 0&-"0(1@, 0(

) 0&-

!/)) 3!4 8 $ ) Cess Levy 0ateor


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>ACK

HO' TO CALCULATE THE EFFECTI"E RATE OF ALL LE"IES

1. Double click any cage to activatethe table.

#. nput the rate of levy into the relavant cage.

ACK

COUNTRIES O% PRE%ERENTIAL TRADE AGREEMENTS

G)T# 8 $G-//+/NT *N G1*6$1 ))T/+ *F T-$D/ #-/F/-/N!/

1. %lgeria

#. %rgentina'. 9angladesh

*. 9enin

+. 9olivia

. 9raBil

% A ! & - G B I +

HS No. Description Cus.Duty Surcharge Excise VAT Cess PAL SRL Effective rat

@52@.*2.0* Aicycle 2@C *0C D2C 20C *0C 2.5C *.00C 255.*5C

This is applicale for advalorem rateE percentageF only. evertheless where specific rate is applicale the

effective rate could e otained y convrerting the specific rate into a percentage of value.


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/. Cameroon

. Chile

6. Cuba1?. Democratic eoples 0epublic of Eorea

11. (cuador1#. (gypt

1'. !hana1*. !uinea

1+. !uyana

1. ndia1/. ndonesia

1. ran ,slamic 0epublic of-16. ra

#?. Libyan %rab Gamahiriya

#1. 5alaysia##. 5e)ico

#'. 5oBambiue#*. Hicaragua

#+. Higeria#. akistan#/. eru

#. hilippines#6. 0epublic of Eorea

'?. 0omania

'1. Singapore'#. Sri Lanka

''. Sudan'*. &hailand

'+. &rinidad and &obago'. &unisia

'/. =nited 0epublic of &anBania

'. $ietnam'6. Iugoslavia

*?. Jimbabwe

6$NG9*9 $G-//+/NT

1. 9angladesh

#. ndia

'. Lao eoples Democratic 0epublic*. 0epublic of Eorea

+. eoples 0epublic of China. Sri Lanka

)$$-! 8 )*T $)"$N $))*!"$T"*N F*- -/G"*N$1 !**#/-$T"*N

1. 9angladesh

#. 9hutan


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'. ndia

*. Hepal

+. akistan. 0epublic of 5aldives

/. Sri Lanka

)$#T$ 8 )$$-! #-/F/-/NT"$1 T-$D/ $G-//+/NT

1. 9angladesh#. 9hutan

'. ndia

*. Hepal+. akistan

. 0epublic of 5aldives/. Sri Lanka

)$#T$ 8 1/$)T D/0/1*#+/NT !*NT-"/) 31D!s4

1. 9angladesh

#. 9hutan

'. Hepal*. 0epublic of 5aldives

")FT$ 5 "ND*5)-" 1$N9$ F-// T-$D/ $G-//+/NT

1. ndia

#. Sri Lanka

PSFTA-PAKISTAN-SRI LANKA F-// T-$D/ $G-//+/NT

1. akistan

#. Sri Lanka

BACK

CUSTOMS DUT / SCHEDULE A OF THE CUSTOMS ORDINANCE

#rescribed under )ection ;( of the !ustoms *rdinance 3!hapter '%


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the K3armoniBed SystemK or 3S-2 comprising the headings and

subheadings and their related numerical codes2 the Section2 Chapter

and Subheading Hotes and the !eneral 0ules for the interpretation ofthe 3armoniBed System2 set out in the %nne) to the nternational

Convention on the 3armoniBed Commodity Description and CodingSystem. Sri Lanka is a Contracting arty to this Convention.

,ii- Depending upon the national reuirements2 it is further sub@divided at

national level. dentification of all Commodities shall be by reference

to the 3S Codes consisting of si) digits2 or where sub@divided2 byreference to the Hational Sub@commodity Codes consisting of eight

digits.

'. For determination of the duty rate or rates applicable for any goods2 wares

or merchandise2 hereinafter referred to as commodities2 the same shall beclassified in the said nomenclature.

*. 4here a commodity code is sub@divided at national level2 it shall be

mandatory to classify the commodity up to the eight digit.

+. &he classification of the commodities in the nomenclature up to the si)th

digit2 shall be governed by the principles set out under the !eneral 0ules forthe interpretation of the 3S.

. For the purposes of para.?+2 reference shall be made to the ()planatoryHotes to the said 3S.

/. 4here sub@divided2 the classification up to the eighth digit shall be governed

by the following principles

,i- &he classification among the national Sub@divisions will be according to

the te)t of each Sub@divisionM the te)t providing the most specificdescription shall determine the Hational Sub@division.

,ii- Hational Sub@divisions are comparable only with the other Sub@divisions created under the same si) digit code.

,iii- Hational Sub@divisions shall be considered in the same numeric

seuence as they appear in the &able of Duties. %ll preceding sub@

divisions under the selected si) digit code should be considered intheir numerical seuence and e)hausted2 before choosing a particular

eight digit sub@division.

. (very commodity so classified shall be levied2 subNect to provisions of para.?6and 1? respectively2 with the !eneral 0ate of duty or the referential 0ate of

duty where applicable2 as prescribed against the respective Commodity Code or

the Hational Sub@commodity Code2 respectively.


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6. For the purposes of para.?2 wherever more than one !eneral 0ate of duty is

specified2 the rate that accrues the highest amount of duty shall apply2 unless

specified otherwise.

1?. For the purposes of para.?2 wherever a referential 0ate and a !eneral0ate of duty are prescribed for any commodity2 the referential 0ate shall be

levied provided that the commodity shall be proved to the satisfaction of theDirector !eneral of Customs to have been produced or manufactured in the

respective country or groups of countries as prescribed and are in accordance

with the terms and conditions of the resolution prescribing such referential0ate or rates2 as published in the !aBette.

11. 4here the commodities ualify for concessionary rates listed on %nne) 2 the

commodities shall be levied with the concessionary ratesM where the

commodities are ualified for e)emptions as per list of e)emptions on %nne) the commodity shall be e)empted from such duties. For purpose of this

paragraph2 Director !eneral of Customs shall be the final authority as fordeciding whether the commodity ualifies for such concessions or e)emptions

enumerated under schedule O%O of the Customs 7rdinance.

1#. 5achinery2 plant and euipment2 if imported disassembled or unassembled

for convenience of packing2 handling or transport and presented in differentconsignments are to be classified in the heading of the complete article if2 the

Director !eneral of Customs is satisfied that the goods warranted presentation

under such conditions and the rate of duty applicable for such disassembled orunassembled goods shall be the rate of duty applicable to the heading of the

complete article.

INDICATORS > BACK

> For imports from 9angkok %greement Countries only.

,>- For imports from !S& countries only.

,9- For imports from 9angladesh only.


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,S- For imports from S%%0C countries only.

,S- For imports from S%&% countries only.

,SL- For imports from S%&% P Least Developed countries ,LDCs- only.

,n- For imports from ndia under ndo P Sri Lanka Free &rade %greementonly.

(PK) For imports from akistan under akistan P Sri Lanka Free &rade%greement only.

1 mport Control Licence reuired

/? ()empted

ARE"IATIONS AND SMOLS > ACK

%C %lternating Current%S&5 %merican Society for &esting 5aterials

9 becuereloC degree,s- Celsius

cc cubic centimetre,s-

cg centigram,s-cm centimetre,s-

cm# suare centimetre,s-cm' cubic centimetre,s-


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cH centinewton,s-

DC direct currentg gram,s-

3B hertB0 infra@red

kcal kilocalorie,s-

kg kilogram,s-

kgf kilogram forcekH kilonewton,s-ka kilopascal,s-

k$ kilovolt,s-

k$% kilovolt,s- @ ampere,s-kvar kilovolt,s- @ ampere,s- @ reactive

k4 kilowatt,s-l litre,s-

m meter,s-m@ meta@

m# suare metre,s-

Ci microcuriemm millimetremH millinewton,s-

5a megapascal,s-H newton,s-

Ho. Humber

o@ ortho@p@ para@

t tonne,s-=$ ultra@violet

$ volt,s-vol. volume4 watt,s-

; percent)o ) degree,s-

ACK

CHAPTERS 1-+,

1 Live animals.

# 5eat and edible meat offal.' Fish and crustaceans2 molluscs and other auatic invertebrates.

4 Dairy produceM birdsO eggsM natural honeyM edible products of animal origin2 not elsewherespecified or included.

+ roducts of animal origin2 not elsewhere specified or included. Live trees and other plantsM bulbs2 roots and the likeM cut flowers and ornamental foliage.

/ (dible vegetables and certain roots and tubers. (dible fruit and nutsM peel of citrus fruit or melons.


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6 Coffee2 tea2 mate and spices.

1? Cereals.11 roducts of the milling industryM maltM starchesM inulinM wheat gluten.

1# 7il seeds and oleaginous fruitsM miscellaneous grains2 seeds and fruitM industrial ormedicinal plantsM straw and fodder.

1' LacM gums2 resins and other vegetable saps and e)tracts.1* $egetable plaiting materialsM vegetable products not elsewhere specified or included.

1+ %nimal or vegetable fats and oils and their cleavage productsM prepared edible fatsM animal

or vegetable wa)es.1 reparations of meat2 of fish or of crustaceans2 molluscs or other auatic invertebrates.1/ Sugars and sugar confectionery.

1 Cocoa and cocoa preparations.16 reparations of cereals2 flour2 starch or milkM pastrycooksO products.

#? reparations of vegetables2 fruit2 nuts or other parts of plants.

#1 5iscellaneous edible preparations.## 9everages2 spirits and vinegar.

#' 0esidues and waste from the food industriesM prepared animal fodder.

24 &obacco and manufactured tobacco substitutes.#+ SaltM sulphurM earths and stoneM plastering materials2 lime and cement.# 7res2 slag and ash.

#/ 5ineral fuels2 mineral oils and products of their distillationM bituminous substancesM mineralwa)es.

# norganic chemicalsM organic or inorganic compounds of precious metals2 of rare@earth

metals2 of radioactive elements or of isotopes.#6 7rganic chemicals.

'? harmaceutical products.

'1 Fertilisers.'# &anning or dyeing e)tractsM tannins and their derivativesM dyes2 pigments and other

colouring matterM paints and varnishesM putty and other masticsM inks.'' (ssential oils and resinoidsM perfumery2 cosmetic or toilet preparations.

'* Soap2 organic surface@active agents2 washing preparations2 lubricating preparations2artificial wa)es2 prepared wa)es2 polishing or scouring preparations2 candles and similar

articles2 modelling pastes2 Kdental wa)esK and dental preparations with a basis of plaster.

'+ %lbuminoidal substancesM modified starchesM gluesM enBymes.' ()plosivesM pyrotechnic productsM matchesM pyrophoric alloysM certain combustible

preparations.

'/ hotographic or cinematographic goods.' 5iscellaneous chemical products.

'6 lastics and articles thereof.*? 0ubber and articles thereof.

*1 0aw hides and skins ,other than furskins- and leather.*# %rticles of leatherM saddlery and harnessM travel goods2 handbags and similar containersM

articles of animal gut ,other than silk@worm gut-.*' Furskins and artificial furM manufactures thereof.

** 4ood and articles of woodM wood charcoal.

*+ Cork and articles of cork.

* 5anufactures of straw2 of esparto or of other plaiting materialsM basketware andwickerwork.

*/ ulp of wood or of other fibrous cellulosic materialM recovered ,waste and scrap- paper orpaperboard.

* aper and paperboardM articles of paper pulp2 of paper or of paperboard.*6 rinted books2 newspapers2 pictures and other products of the printing industryM

manuscripts2 typescripts and plans.+? Silk.

+1 4ool2 fine or coarse animal hairM horsehair yarn and woven fabric.+# Cotton.

+' 7ther vegetable te)tile fibresM paper yarn and woven fabrics of paper yarn.+* 5an@made filaments.


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++ 5an@made staple fibres.+ 4adding2 felt and nonwovensM special yarnsM twine2 cordage2 ropes and cables and articles

thereof.+/ Carpets and other te)tile floor coverings.

+ Special woven fabricsM tufted te)tile fabricsM laceM tapestriesM trimmingsM embroidery.+6 mpregnated2 coated2 covered or laminated te)tile fabricsM te)tile articles of a kind suitable

for industrial use.? Enitted or crocheted fabrics.

1 %rticles of apparel and clothing accessories knitted or crocheted.

# %rticles of apparel and clothing accessories not knitted or crocheted.' 7ther made up te)tile articlesM setsM worn clothing and worn te)tile articlesM rags.* Footwear2 gaiters and the likeM parts of such articles.

+ 3eadgear and parts thereof. =mbrellas2 sun umbrellas2 walking@sticks2 seat@sticks2 whips2 riding@crops and parts thereof.

/ repared feathers and down and articles made of feathers or of downM artificial flowersM

articles of human hair. %rticles of stone2 plaster2 cement2 asbestos2 mica or similar materials.

6 Ceramic products.

/? !lass and glassware .

/1 Hatural or cultured pearls2 precious or semi@precious stones2 precious metals2 metals cladwith precious metal and articles thereofM imitation NewelleryM coin.

/# ron and steel./' %rticles of iron or steel.

/* Copper and articles thereof./+ Hickel and articles thereof.

/ %luminium and articles thereof.// (Reserved for possible future use in the Harmonized System)

/ Lead and articles thereof./6 Jinc and articles thereof.

? &in and articles thereof.1 7ther base metalsM cermetsM articles thereof.

# &ools2 implements2 cutlery2 spoons and forks2 of base metalM parts thereof of base metal.' 5iscellaneous articles of base metal.

* Huclear reactors2 boilers2 machinery and mechanical appliancesM parts thereof.+ (lectrical machinery and euipment and parts thereofM sound recorders and reproducers2

television image and sound recorders and reproducers2 and parts and accessories of sucharticles.

0ailway or tramway locomotives2 rolling@stock and parts thereofM railway or tramway track

fi)tures and fittings and parts thereofM mechanical ,including electro@mechanical- trafficsignalling euipment of all kinds.

/ $ehicles other than railway or tramway rolling@stock2 and parts and accessories thereof. %ircraft2 spacecraft2 and parts thereof.

6 Ships2 boats and floating structures.

6? 7ptical2 photographic2 cinematographic2 measuring2 checking2 precision2 medical or surgical

instruments and apparatusM parts and accessories thereof.61 Clocks and watches and parts thereof.6# 5usical instrumentsM parts and accessories of such articles.

6' %rms and ammunitionM parts and accessories thereof.6* FurnitureM bedding2 mattresses2 mattress supports2 cushions and similar stuffed furnishingsM

lamps and lighting fittings2 not elsewhere specified or includedM illuminated signs2illuminated name@plates and the likeM prefabricated buildings.

6+ &oys2 games and sports reuisitesM parts and accessories thereof.6 5iscellaneous manufactured articles.

6/ 4orks of art2 collectorsO pieces and antiues. &7


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SECTIONS I / ##I ACK

)/!T"*N ;

1"0/ $N"+$1)@ $N"+$1 #-*D!T)

Section notes.

1 Live animals.# 5eat and edible meat offal.

' Fish and crustaceans2 molluscs and other auatic invertebrates.* Dairy produceM birdsO eggsM natural honeyM edible products of animal origin2

not elsewhere specified or included.

+ roducts of animal origin not elsewhere specified or included.

)/!T"*N ""

0/G/T$61/ #-*D!T)

Section notes.

Live trees and other plantsM bulbs2 roots and the likeM cut flowers andornamental foliage.

/ (dible vegetables and certain roots and tubers. (dible fruit and nutsM peel of citrus fruit or melons.

6 Coffee2 tea2 mate and spices.

1? Cereals.11 roducts of the milling industryM maltM starchesM inulinM wheat gluten.

1# 7il seeds and oleaginous fruitsM miscellaneous grains2 seeds and fruitMindustrial or medicinal plantsM straw and fodder.

1' LacM gums2 resins and other vegetable saps and e)tracts.

1* $egetable plaiting materialsM vegetable products not elsewhere specified orincluded.

)/!T"*N """

$N"+$1 *- 0/G/T$61/ F$T) $ND *"1) $ND T/"- !1/$0$G/

#-*D!T)@ #-/#$-/D /D"61/ F$T)@$N"+$1 *- 0/G/T$61/ A$2/)


16/556

1+ %nimal or vegetable fats and oils and their cleavage productsM prepared

edible fatsM animal or vegetable wa)es.

)/!T"*N "0

#-/#$-/D F**D)TFF)@6/0/-$G/), )#"-"T) $ND 0"N/G$-@ T*6$!!*

$ND +$NF$!T-/D T*6$!!* )6)T"TT/)

Section notes.

1 reparations of meat2 of fish or of crustaceans2 molluscs or other auaticinvertebrates.

1/ Sugars and sugar confectionery.

1 Cocoa and cocoa preparations.

16 reparations of cereals2 flour2 starch or milkM pastrycooksO products.#? reparations of vegetables2 fruit2 nuts or other parts of plants.#1 5iscellaneous edible preparations.

## 9everages2 spirits and vinegar.

#' 0esidues and waste from the food industriesM prepared animal fodder.#* &obacco and manufactured tobacco substitutes.

)/!T"*N 0

+"N/-$1 #-*D!T)

#+ SaltM sulphurM earths and stoneM plastering materials2 lime and cement.# 7res2 slag and ash.

#/ 5ineral fuels2 mineral oils and products of their distillationM bituminoussubstancesM mineral wa)es.

)/!T"*N 0"

#-*D!T) *F T/ !/+"!$1 *- $11"/D "ND)T-"/)

Section notes.

# norganic chemicalsM organic or inorganic compounds of precious metals2 ofrare@earth metals2 of radioactive elements or of isotopes.

#6 7rganic chemicals.

'? harmaceutical products.'1 Fertilisers.

'# &anning or dyeing e)tractsM tannins and their derivativesM dyes2 pigmentsand other colouring matterM paints and varnishesM putty and other masticsM

inks.'' (ssential oils and resinoidsM perfumery2 cosmetic or toilet preparations.


17/556

'* Soap2 organic surface@active agents2 washing preparations2 lubricating

preparations2 artificial wa)es2 prepared wa)es2 polishing or scouring

preparations2 candles and similar articles2 modelling pastes2 Kdental wa)esKand dental preparations with a basis of plaster.

'+ %lbuminoidal substancesM modified starchesM gluesM enBymes.' ()plosivesM pyrotechnic productsM matchesM pyrophoric alloysM certain

combustible preparations.'/ hotographic or cinematographic goods.

' 5iscellaneous chemical products.

)/!T"*N 0""

#1$)T"!) $ND $-T"!1/) T/-/*F@-66/- $ND $-T"!1/) T/-/*F

Section notes.

'6 lastics and articles thereof.*? 0ubber and articles thereof.

)/!T"*N 0"""

-$A "D/) $ND )9"N), 1/$T/-, F-)9"N) $ND $-T"!1/)T/-/*F@ )$DD1/- $ND $-N/))@ T-$0/1 G**D),

$ND6$G) $ND )"+"1$- !*NT$"N/-)@ $-T"!1/) *F $N"+$1 GT3*T/- T$N )"195A*-+ GT4

*1 0aw hides and skins ,other than furskins- and leather.*# %rticles of leatherM saddlery and harnessM travel goods2 handbags and

similar containersM articles of animal gut ,other than silk@worm gut-.*' Furskins and artificial furM manufactures thereof.

)/!T"*N "2

A**D $ND $-T"!1/) *F A**D@ A**D !$-!*$1@!*-9 $ND $-T"!1/) *F !*-9@ +$NF$!T-/) *F )T-$A,

*F /)#$-T* *- *F *T/- #1$"T"NG +$T/-"$1)@

6$)9/TA$-/ $ND A"!9/-A*-9

** 4ood and articles of woodM wood charcoal.*+ Cork and articles of cork.


18/556

* 5anufactures of straw2 of esparto or of other plaiting materialsM basketware

and wickerwork.

)/!T"*N 2

#1# *F A**D *- *F *T/- F"6-*) !/111*)"! +$T/-"$1@

-/!*0/-/D 3A$)T/ $ND )!-$#4 #$#/- *- #$#/-6*$-D@#$#/- $ND #$#/-6*$-D $ND $-T"!1/) T/-/*F

*/ ulp of wood or of other fibrous cellulosic materialM recovered ,waste and

scrap- paper or paperboard.* aper and paperboardM articles of paper pulp2 of paper or of paperboard.

*6 rinted books2 newspapers2 pictures and other products of the printing

industryM manuscripts2 typescripts and plans.

)/!T"*N 2"

T/2T"1/) $ND T/2T"1/ $-T"!1/)

Section notes.+? Silk.

+1 4ool2 fine or coarse animal hairM horsehair yarn and woven fabric.+# Cotton.

+' 7ther vegetable te)tile fibresM paper yarn and woven fabrics of paper yarn.

+* 5an@made filaments.

++ 5an@made staple fibres.+ 4adding2 felt and nonwovensM special yarnsM twine2 cordage2 ropes and

cables and articles thereof.

+/ Carpets and other te)tile floor coverings.+ Special woven fabricsM tufted te)tile fabricsM laceM tapestriesM trimmingsM

embroidery.

+6 mpregnated2 coated2 covered or laminated te)tile fabricsM te)tile articles ofa kind suitable for industrial use.

? Enitted or crocheted fabrics.1 %rticles of apparel and clothing accessories knitted or crocheted.

# %rticles of apparel and clothing accessories not knitted or crocheted.

' 7ther made up te)tile articlesM setsM worn clothing and worn te)tile articlesMrags.

)/!T"*N 2""

F**TA/$-, /$DG/$-, +6-/11$), )N +6-/11$),


19/556

A$19"NG5)T"!9), )/$T5)T"!9), A"#), -"D"NG5!-*#) $ND

#$-T) T/-/*F@ #-/#$-/D F/$T/-) $ND $-"T!1/) +$D/

T/-/A"T@ $-T"F"!"$1 F1*A/-)@ $-T"!1/) *F +$N $"-

* Footwear2 gaiters and the likeM parts of such articles.+ 3eadgear and parts thereof.

=mbrellas2 sun umbrellas2 walking@sticks2 seat@sticks2 whips2 riding@cropsand parts thereof.

/ repared feathers and down and articles made of feathers or of downM

artificial flowersM articles of human hair.

)/!T"*N 2"""

$-T"!1/) *F )T*N/, #1$)T/-, !/+/NT, $)6/)T*), +"!$

*- )"+"1$- +$T/-"$1)@ !/-$+"! #-*D!T)@G1$)) $ND G1$))A$-/

%rticles of stone2 plaster2 cement2 asbestos2 mica or similar materials.6 Ceramic products./? !lass and glassware.

)/!T"*N 2"0

N$T-$1 *- !1T-/D #/$-1), #-/!"*) *- )/+"5#-/!"*))T*N/), #-/!"*) +/T$1), +/T$1) !1$D A"T #-/!"*) +/T$1

$ND $-T"!1/) T/-/*F@ "+"T$T"*N B/A/11/-@ !*"N

/1 Hatural or cultured pearls2 precious or semi@precious stones2 precious

metals2 metals clad with precious metal and articles thereofM imitationNewelleryM coin.

)/!T"*N 20

6$)/ +/T$1) $ND $-T"!1/) *F 6$)/ +/T$1

Section notes./# ron and steel.

/' %rticles of iron or steel./* Copper and articles thereof.

/+ Hickel and articles thereof./ %luminium and articles thereof.

// (Reserved for possible future use in the Harmonized System)

/ Lead and articles thereof./6 Jinc and articles thereof.

? &in and articles thereof.1 7ther base metalsM cermetsM articles thereof.

# &ools2 implements2 cutlery2 spoons and forks2 of base metalM parts thereof of

base metal.


20/556

' 5iscellaneous articles of base metal.

)/!T"*N 20"

+$!"N/- $ND +/!$N"!$1 $##1"$N!/)@

/1/!T-"!$1 /C"#+/NT@ #$-T) T/-/*F@ )*ND -/!*-D/-) $ND

-/#-*D!/-), T/1/0")"*N "+$G/ $ND )*ND -/!*-D/-) $ND

-/#-*D!/-), $ND #$-T) $ND $!!/))*-"/) *F )! $-T"!1/)

Section Hotes

* Huclear reactors2 boilers2 machinery and mechanical appliancesM parts

thereof.+ (lectrical machinery and euipment and parts thereofM sound recorders and

reproducers2 television image and sound recorders and reproducers2 andparts and accessories of such articles.

)/!T"*N 20""

0/"!1/), $"-!-$FT, 0/))/1) $ND $))*!"$T/DT-$N)#*-T /C"#+/NT

Section notes.

0ailway or tramway locomotives2 rolling@stock and parts thereofM railway or

tramway track fi)tures and fittings and parts thereofM mechanical ,includingelectro@mechanical- traffic signalling euipment of all kinds.

/ $ehicles other than railway or tramway rolling@stock2 and parts andaccessories thereof.

%ircraft2 spacecraft2 and parts thereof.6 Ships2 boats and floating structures.

)/!T"*N 20"""

*#T"!$1, #*T*G-$#"!, !"N/+$T*G-$#"!, +/$)-"NG,!/!9"NG, #-/!")"*N, +/D"!$1 *- )-G"!$1 "N)T-+/NT)

$ND $##$-$T)@ !1*!9) $ND A$T!/)@ +)"!$1 "N)T-+/NT)@#$-T) $ND $!!/))*-"/) T/-/*F

6? 7ptical2 photographic2 cinematographic2 measuring2 checking2 precision2medical or surgical instruments and apparatusM parts and accessories

thereof.61 Clocks and watches and parts thereof.

6# 5usical instrumentsM parts and accessories of such articles.


21/556

)/!T"*N 2"2

$-+) $ND $++N"T"*N@ #$-T) $ND $!!/))*-"/) T/-/*F

6' %rms and ammunitionM parts and accessories thereof.

)/!T"*N 22

+")!/11$N/*) +$NF$!T-/D $-T"!1/)

6* FurnitureM bedding2 mattresses2 mattress supports2 cushions and similar

stuffed furnishingsM lamps and lighting fittings2 not elsewhere specified orincludedM illuminated signs2 illuminated name@plates and the likeM

prefabricated buildings.6+ &oys2 games and sports reuisitesM parts and accessories thereof.

6 5iscellaneous manufactured articles.

)/!T"*N 22"

A*-9) *F $-T, !*11/!T*-) #"/!/) $ND $NT"C/)

6/ 4orks of art2 collectorsO pieces and antiues.

"AT 3 "ALUE ADDED TA# = > ACK

%pplicable $%& rates [1+;2 and #?;" are shown in the mports &ariff above.

Direct items on which $%& is e)empted are also shown in the mports &ariff.

*ther 0$T e?emptions are as follows@

mport of

,i- any plant2 machinery or euipment or any goods to be used as e)hibition

materials or as materials in any technical demonstration which are re@e)ported within twelve months from the date of importM


22/556

,ii- goods by the mission of any state or any organiBation to which the

provisions of the Diplomatic rivileges %ct.Ho.6 of 166 applies2 or by any

diplomatic personnel of such mission or organiBation2 including the importunder a temporary admission carnet for re@e)port M

,iii- any article entitled to duty free clearance under the assengerOs 9aggage

,()emptions- 0egulations made under section 1?/ of the Customs7rdinance or any article cleared duty free on a re@importation certificate as

provided for in Schedule % of the Customs 7rdinance2 or any article cleared

e)@bond for use as ship stores M

,iv- goods by any organiBation approved by the 5inister2 where he is satisfiedthat such goods are gifts from persons or organiBations abroad for the relief

of sudden distress caused by natural or human disasters or such goods

being medical machinery2 medical euipment or an ambulance M

,v- goods by any person who has entered into an agreement @

,a- prior to 5ay 12 166 M or

,b- prior to %pril 12 16 in respect of a proNect2 the total cost of

which is not less than 0s. +?? million2

with the 9oard of nvestment of Sri Lanka under section 1/ of the 9oard of

nvestment of Sri Lanka Law Ho. * of 16/ 2 which goods are prescribed asa proNect related article2to be utiliBed in the proNect specified in the

agreement2 during @

,i- the proNect implementation period of such proNect as specified insuch agreement M or

,ii- upto the date of completion of such proNect2 which date shallnot be later than thirty si) months from the date of the last

agreement entered into prior to the 162Hovember #??'2

4hichever us earlier2 other than any article in the negative list

published by the Secretary to the &reasury for the purpose ofthis paragraph.

,vi- goods by any person who has entered into an agreement with the 9oard ofnvestment of Sri Lanka under section 1/ of the 9oard of nvestment of Sri

Lanka Law Ho. * of 16/2 which is prescribed as a proNect related article2 tobe utiliBed in the proNect specified in the agreement2 which proNect one

competed will be solely in the business of making e)empt supplies 2@

,a- for a period of two years form %ugust 12 #??#M or

,b- until the completion of the proNect as determined by the 9oard

of nvestment of Sri Lanka2


23/556

whichever is earlier2 other than any article in the negative list published by

the Secretary to the &reasury for the purposes of this paragraphM

,vii- personal items and samples in relation to business worth not more than tenthousand rupees through parcel post or courier M

,viii- a motor vehicle by a disabled person specially designed for use by disabled

persons approved by the 5inister2 on his being satisfied that such vehicle

is for use specifically by such person M

,i)- any capital items reuired for the purpose of providing training by anyinstitutio providing vocational training or practical training approved by the

5inister in charge of the subNect of &ertiary (ducation and &raining in

consultation with the 5inister where the !overnment has provided funds orother assistance to such institution and the surplus funds of such institution

are re@invested as to the maintenance or improvement of such institutionM

,)- goods for duty free shops for the payment in foreign currency.

,)i- 9raille writing papers and 9rail writing boards.

,Aii- %ccessories for hearing aids and such aids orappliances which are worn or

carried or implanted in the human body to compensate for a defect or

disability.

,Aiii- %yurvedic preparations which belongs to the %yurveda pharmacopoeia%yurveda preparations ,other than cosmetic preparations- or =nani2 Siddha

7r 3omeopathic preparations ,other than cosmetic preparations - and rawmaterials for such preparations .

,Aiv- hamaceutical products and drugs ,other than cosmetics - including such products and drugs certified by Cosmetics Devices and Drugs %uthority2

established by the Cosmetic Devices and Drugs %ct Ho. #/ of 16?2 andraw materials for the production or manufacture of such products or drugs M

,)v- mport of green leaf.

,)vi- 7il for ships.

,)i- goods to any proNect approved by the Commissioner@ !eneral2 as having a

capital investment of not less than rupees one hundred million which areconsidered as a proNect related capital goods2 other than the goods in the

negative list published by the Secretary to the treasury2 during the proNectimplementation period which shall not e)ceed three years from the

commencement of the proNect2 provided that such proNect makes ta)able

supplies upon the completion of the proNect ,effective from 1.1.#??+-


24/556

,)ii- samples of garments for business purposes by garment buying office in Sri

Lanka registered with the &e)tile


25/556

#. %rticles of every description purchased or procured from a Customs Duty

Free Shop.

'. 5otor vehicles importedM

i. by public officers under the &reasury Circular Ho. of

##.?#.1666.

ii. by members of arliament under the ublic %dministration Circular

Ho.#*Q6' of ?1.1?.166' and the relevant cabinet decision dated?6.?/.166+ and #/.11.166.

iii. by members of rovincial Councils under the ublic %dministration

Circular Ho.#*Q6' of ?1.1?.166' and relevant cabinet decision

dated ?6.?/.166+ and ?.?6.1666.

iv. by Sri Lanka diplomatic officers who served in missions abroadunder the 5inistry of Foreign %ffairs Circular Ho.1* of #+.?+.166'.

v. under various agreements and 57=s entered with overseasorganiBation and foreign government.

vi. by any person who is certified by the 5inister to have rendered

distinguished service to the country.

*. %rticles entitled to duty free clearance under passengers baggage

,e)emptions- 0egulations made under section 1?/ of the Customs7rdinance.

+. %rticles cleared e) bond for use as ships stores or for re e)port.

. %rticles manufactured in Sri Lanka and supplied to any e)porter in Sri Lankawhere sufficient proof is furnished to the satisfaction of the Director !eneral

of ()cise that such manufactured article was e)ported.

SURCHARGE ACK

Surcharge of 1?; on Customs duty is payable on all items e)cept the items

classifiable within following 3S Codes.

,1- 5ilk and cream of following Sub@3eadings and Sub@Divisions:

?*?#.1? @ n powder2 granules or other solid forms2 of a fat content2


26/556

by weight2 not e)ceeding 1.+;

- n powder2 granules or other solid forms2 of a fat content2

by weight2 e)ceeding 1.+;?*?#.#1 @ @ Hot containing added sugar or other sweetening matter

?*?#.#6 @ @ 7ther7ther

?*?#.61 @ @ Hot containing added sugar or other sweetening matter?*?#.66.?6@ @ @ @7ther

,#- otatoes2 falling under Sub@3eading ?/?1.6?

,'- 7nions and shallots of following Sub@Divisions

?/?'.1?.?1 @ @ @ @0ed onions

?/?'.1?.?# @ @ @ @9O 7nions?/?'.1?.?' @ @ @ @7ther 7nions

?/?'.1?.?6@ @ @ @7ther

,*- Dried leguminous vegetables of following Sub@Divisions

?/1'.*?.?1 @ @ @ @5asoor dhal ,whole or split red lentils-

?/1'.*?.?# @ @ @ @4hole or split yellow lentils.

,+- Chillies of following Sub@Division

?6?*.#?.?1 @ @ @ @Chillies

,- Seeds of following Sub@3eadings

?6?6.#? @ Seeds of Corriander?6?6.'? @ Seeds of Cumin

?6?6.+? @ Seeds of fennelM Nuniper berries

,/- 5athe seed of following Sub@Division

?61?.66.?1 @@@@ 5athe Seed

,- 4heat and 5eslin of following Sub@3eading and Sub@ Division

1??1.1? @ Durum 4heat1??1.6?.?1@@@@ 4heat grain

,6- 0ice2 falling under following Sub@3eadings

1??.1? @ 0ice in the husk ,paddy or rough-

1??.#? @ 3usked ,brown- rice1??.'? @ Semi@milled or wholly milled rice2 whether or not polished

or glaBed

1??.*? @ 9roken rice


27/556

,1?- Sugars of 3eading 1/.?1

,11- nfantsO 5ilk Foods of Sub@Division 16?1.1?.?1

,1#- nfantsO Foods of Sub@Division #1?.6?.?+

,1'- Cement of following Sub@ 3eadings and Sub@Division

#+#'.#1 @ 4hite cement2 whether or not artificially coloured#+#'.#6.?' @@ 7ther ortland cement imported in packings of over +? kg

or in bulk

#+#'.'? @ %luminious cement#+#'.6? @ 7ther hydraulic cement

,1*- aper and paper board of following Sub@Division and Sub@ 3adings

*?#.+*.?6 @@@@ 7ther

*?#.++ @@ 4eighing *?gQm#or more but not more than 1+?gQm#inrolls

*?#.+ @@ 4eighing *?gQm#or more but not more than 1+?gQm#2 insheets2 with one side not e)ceeding *'+ mm and the other

side not e)ceeding #6/ mm in the unfolded state

*?#.+/ @@ 7ther2 weighing *?gQm#or more but not more than1+?gQm#

,1+- tems classifiable within 3S Chapters +? to '2 both inclusive.

,1- %uto trishaws of following Sub@Divisions

/?'.#1.?/@@ %uto trishaws not more than three and half years old/?'.#1.?@@ %uto trishaws more than three and half years old

ACK

PORTS AND AIRPORTS DE"ELOPMENT LE" )PAL*

1. %L is payable at the rate of #.+; of CF value on all articles imported

into Sri Lanka e)cept the items appearing at a2b2c2d2e and f ,which aree)empted from %L- and items listed at #.

a. Diamonds2 gems2 gold and Newellery for the purpose of processingand re@e)port are e)empted from %L.


28/556

b. (lectronic items and raw materials used for manufacturing of

electronic items for e)port purpose.&he items on which e)emptionshave to be granted should be the same as those on which customs

duty e)emptionQwaiver have been granted , e)port companies-.

c. &obacco not stemmed Qstripped classifiable within 3S #*?1.1?

imported for processing and re@e)port.

d. %ny article imported into Sri Lanka in respect of the provision ofany service by a mission of any State or any organiBation under the

provisions of the Diplomatic rivileges %ct Ho.6 of166.

e. !oods returned to Sri Lanka.

f. %ll items under chapters * : + when such items are imported for

processing and re@e)port.

#. %L is payable at ?.#+; on articles other than items appearing at a2 b2 c2d2e and f imported into Sri Lanka for the purpose of processing and re@e)port.

SOCIAL RESPONSIILIT LE"3SRL= ACK

Social 0esponsibility Levy of 1; of Customs Duty2 Surchage and ()cise duty is

payable on all items imported.

)ocial -esponsibility 1evy 3l4 7 3dEsEe 4> )-1 rate

GENERAL DUT 'AI"ERS UNDER S.1+A OF THE CUSTOMSORDINANCE

ACK

/?cisting General Duty Aaivers w.e.f. ;.('.'((

.).!ode "tem General Duty

-ate

-ate of Duty

Aaived

1/?1.11 Cane Sugar 0s.*.+ per Eg Full

1/?1.1# 9eet Sugar 0s.*.+ per Eg Full

1/?1.66.?1 4hite crystalling caneSugar

0s.*.+ per Eg Full

1/?1.66.?# 4hite crystalling beet 0s.*.+ per Eg Full


29/556

Sugar

1/?1.66.?' 7ther sugar 0s.*.+ per Eg Full

1/?#.6?.?' Sukkara and Gaggery 0s.*.+ per Eg Full

?*?#.1? 5ilk owder of a fatcontent not e)ceeding

1.+ ;

1+; ;

?*?#.#1 5ilk owder of a fat

content e)ceeding1.+ ;

1+; ;

?*?#.#6 7ther 5ilk owders 1+; ;

?6?*.#?.?1 Chillies 0s.'? per Eg 0s.1? per Eg

?/?1.6? otatoes 0s.#? per Eg 0s.1.+? per Eg

?/1'.*?.?1 5asoor Dhal #.+; Full

?/1'.*?.?# 4hole or Split Lentils #.+; Full

ED CESS ACK

(D9 Cess is imposed in terms of section 1*,1- of the Sri Lanka ()port

Development %ct Ho. *? of 16/6. lease refer the mports &ariff above for therates specified. 4herever ad valorem and specific rates are specified2 the rate

whichever is higher2 shall be applicable for the purpose of calculating the Cesspayable.

3owever the Cess imposed shall not apply to articles imported into Sri LankaM

1. for the purpose of processing and re@e)port

#. to be used for manufacturing of goods for e)port

'. drugs registered under the Cosmetics Devices and Drugs %ct

n the case of goods upon which Cess levy has been paid are re e)ported2 a sum

not e)ceeding 6Q1?thof such levy may be repaid as draw back subNect to theconditions specified as followsM

1. &he goods shall be identified to the satisfection of the Director !eneral of

Customs or such other officer authoriBed on that behalf.

#. &here shall be no change of ownership of the goods.

'. &he re@e)port must be made one year from the date of importation asshown by the records of the customs officer2 unless such period is specially


30/556

e)tended by the Director !eneral2 if he considers that the re@e)port was

prevented due to circumstances beyond the control of the importer.

*. !oods shall not be used after importation.

GENERAL RULES FOR THE INTERPRETATION OF THEHARMONI?ED SSTEM

> ACK

Classification of goods in the Homenclature shall be governed by the followingprinciples

1. &he titles of Sections2 Chapters and sub@Chapters are provided for ease of

reference onlyM for legal purposes2 classification shall be determined

according to the terms of the headings and any relative Section or ChapterHotes and2 provided such headings or Hotes do not otherwise reuire2

according to the following provisions

#. ,a- %ny reference in a heading to an article shall be taken to includea reference to that article incomplete or unfinished2 provided that2

as presented2 the incomplete or unfinished article has the essentialcharacter of the complete or finished article. t 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 0ule-2 presentedunassembled or disassembled.

,b- %ny reference in a heading to a material or substance shall be taken to

include a reference to mi)tures or combinations of that material or

substance with other materials or substances. %ny reference to goodsof a given material or substance shall be taken to include a reference

to goods consisting wholly or partly of such material or substance. &heclassification of goods consisting of more than one material or

substance shall be according to the principles of 0ule '.

'. 4hen by application of 0ule # ,b- or for any other reason2 goods are2prima

facie2 classifiable under two or more headings2 classification shall be effectedas follows

,a- &he heading which provides the most specific description shall be

preferred to headings providing a more general description. 3owever2

when two or more headings each refer to part only of the materials ofsubstances contained in mi)ed or composite goods or to part only of

the items in a set put up for retail sale2 those headings are to be


31/556

regarded as eually specific in relation to those goods2 even if one of

them gives a more complete or precise description of the goods.

,b- 5i)tures2 composite goods consisting of different materials or made up

of different components2 and goods put up in sets for retail sale2 whichcannot be classified by reference to ' ,a-2 shall be classified as if they

consisted of the material or component which gives them theiressential character2 insofar as this criterion is applicable.

,c- 4hen goods cannot be classified by reference to ' ,a- or ' ,b-2 theyshall be classified under the heading which occurs last in numerical

order among those which eually merit consideration.

*. !oods which cannot be classified in accordance with the above 0ules shall

be classified under the heading appropriate to the goods to which they aremost akin.

+. n addition to the foregoing provisions2 the following 0ules shall apply in

respect of the goods referred to therein

,a- Camera cases2 musical instrument cases2 gun cases2 drawing

instrument cases2 necklace cases and similar containers2 speciallyshaped or fitted to contain a specific article or set of articles2 suitable

for long@term use and presented with the articles for which they are

intended2 shall be classified with such articles when of a kind normallysold therewith. &his 0ule does not2 however2 apply to containers which

give the whole its essential characterM

,b- SubNect to the provisions of 0ule + ,a- above2 packing materials andpacking containers presented with the goods therein shall be classified

with the goods if they are of a kind normally used for packing such

goods. 3owever2 this provision is not binding when such packingmaterials or packing containers are clearly suitable for repetitive use.

. For legal purposes2 the classification of goods in the subheadings of a

heading shall be determined according to the terms of those subheadings

and any related Subheading Hotes and2 mutatis mutandis2 to the above0ules2 on the understanding that only subheadings at the same level are

comparable. For the purposes of this 0ule the relative Section and Chapter

Hotes also apply2 unless the conte)t otherwise reuires.

ACK

ITEMS SUECT TO IMPORT CONTROL LICENCE )ICL*

tems appearing at Column below cannot be imported without mport ControlLicence.


32/556

Column I Column II Column IIIChapter

HSHg.

Heaing text HS Coe Description

!" Live animals ?1.?# Live bovine animals ?1?#.1? @ ure@bred breeding animals

?1?#.6? @ 7ther

?1.?' Live Swine ?1?'.1? @ ure@bred breeding animals

?1?'.61 @@ 4eighing less than +? kg?1?'.6# @@ 4eighing +? kg or more

?1.?* Live sheep and goats ?1?*.1?.?1 @@@@ ure@bred breeding animals

?1?*.1?.?6 @@@@ 7ther

?1?*.#?.?1 @@@@ ure bred breeding animals

?1?*.#?.?6 @@@@ 7ther

?1.? 7ther liver animals ?1?.11 @@ rimates

?1?.1# @@ 4hales2 dolphins and porpoises,mammals of the order Cetacea-Mmanatees and dugongs ,mammals ofthe order Sirenia-

?1?.16.?6 @@@@ 7ther

?1?.#?.?1 @@@@ 7f a kind used for human food

?1?.'1.?1 @@@@ 7f a kind used for human food

?1?.'#.?1 @@@@ 7f a kind used for human food

?1?.'6.?1 @@@@ 7f a kind used for human food

?1?.6?.?1 @@@@ 7f a kind used for human food

!# 5eat andedible meatoffal

?#.?1 5eat of bovineanimals2 fresh orchilled

?#?1.1? @ Carcasses and half@carcasses

?#?1.#? @ 7ther cuts with bone in

?#?1.'? @ 9oneless

?#.?# 5eat of bovineanimals2 froBen

?#?#.1? @ Carcasses and half@carcasses

?#?#.#? @ 7ther cuts with bone in

?#?#.'? @ 9oneless

?#.?* 5eat of sheep or

goats2 fresh2 chilledor froBen

?#?*.1? @ Carcasses and half@carcasses of

lamb2 fresh or chilled

?#?*.#1 @@ Carcasses and half@carcasses

?#?*.## @@ 7ther cuts with bone in

?#?*.#' @@ 9oneless

?#?*.'? @ Carcasses and half@carcasses oflamb2 froBen

?#?*.*1 @@ Carcasses and half@carcasses?#?*.*# @@ 7ther cuts with bone in

?#?*.*' @@ 9oneless

?#?*.+? @ 5eat of goats

?#.? (dible offal of bovineanimals2

?#?.1? @ 7f bovine animals2 fresh or chilled

swine2 sheep2 goats2horses2 asses2

?#?.#1 @@ &ongues

mules or hinnies2fresh2 chilled or

?#?.## @@ Livers

froBen ?#?.#6 @@ 7ther

?#?.'? @ 7f swine2 fresh or chilled


33/556

?#?.*1 @@ Livers

?#?.*6 @@ 7ther

?#?.? @ 7ther2 fresh or chilled

?#?.6? @ 7ther2 froBen

?#.? 7ther meat andedible meat offal2

?#?.'? @ 7f rimates

fresh2 chilled orfroBen

?#?.*? @ 7f whales2 dolphins and porpoises

,mammals of the order Cetacea-M ofmanatees and dugongs ,mammals ofthe order Sirenia-

?#?.+? @ 7f reptiles ,including snakes andturtles-

?#?.6? @ 7ther

?#.1? 5eat and edible meatoffal2 salted2

?#1?.#? @ 5eat of bovine animals

in brine2 dried orsmokedM edible

?#1?.61 @@ 7f primates

flours and meals ofmeat or meat offal

?#1?.6# @@ 7f whales2 dolphins and porpoises,mammals of the order Cetacea-M ofmanatees and and dugongs

,mammals of the order Sirenia-?#1?.6' @ 7f reptiles ,including snakes and

turtles-

?#1?.66 @ 7ther

(< roducts ofanimal origin2not elsewherespecified orincluded

?+.?* !uts2 bladders andstomachs of animals,other than fish-2whole and piecesthereof2 fresh2chilled2 froBen2salted2 in brine2 driedor smoked

?+?*.?? !uts2 bladders and stomaches ofanimals ,other than fish-2 whole andpieces thereof2 fresh2 chilled2 froBen2salted2 in brine2 dried or smoked

?+.? 9ones and horn@cores2 unworked2defatted2 simplyprepared ,but not cutto shape-2 treatedwith acid ordegelatinisedM

powder and waste ofthese products ?+?.1? @

7ssein and bones treated with acid7ther

?+?.1?.?1 @@@@ 4aste

?+?.1?.?6 @@@@ 7ther

O?+?.6? 7ther

O?+?.6?.?1 @@@@ 4aste

O?+?.6?.?6 @@@@ 7ther

?+.1? %mbergris2castoreum2 civet and

?+1?.??.?1 @@@@ %mbergris

muskM cantharidesMbile2 whether

?+1?.??.?6 @@@@ 7ther

?+.11 %nimal products notelsewhere

?+11.1? @ 9ovine semen

specified ro includedMdead animals ofChapter 1 or '2 unfitfor humanconsumption ?+11.66 @@ 7ther

?+11.66.?1 @@@@ Fellmongery waste

?+11.66.?6 @@@@ 7ther


34/556

(H (dible fruit andnutsM peel ofcitrus fruit ormelons

?.?1 Coconuts2 9raBil nutsand cashew nuts2fresh or dried2whether or notshelled or peeled ??1.'1 @@ n shell

??1.'1.?1 @@@@ Fresh

??1.'1.?6 @@@@ 7ther

;( Cereals 1?.?+ 5aiBe ,corn- 1??+.1? @ Seed

1?.? 0ice 1??.1? @ 0ice in the husk ,paddy or rough-

;< %nimal orvegetable fatsand oils andtheir cleavageproducts M

preparededible fatsManimals orvegetablewa)es

1+.?# Fats of bovineanimals2 sheep orgoats2 other thanthose of heading1+.?'

1+?#.??.?1 @@@@ &allow

1+?#.??.?6 @@@@ 7ther

1+.?' Lard stearin2 lard oil2oleostearin2 oleo@oiland tallow oil2 notemulsified or mi)edor otherwiseprepared

1+?'.?? Lard stearin2 lard oil2 oleostearin2oleo@oil and tallow oil2 not emulsifiedor mi)ed or otherwise prepared

;& reparations ofmeat2 of fishor ofcrustaceans2molluscs or

other auatic

1.?1 Sausages and similarproducts2 of meat2meat offal or bloodMfood preparationsbased on these

products

1?1.?? Sausages and similar products2 ofmeat2 meat offal or bloodM foodpreparations based on theseproducts

invertebrates 1.?# 7ther prepared orpreserved meat2meat offal or blood 1?#.1? @ 3omogenised preparations

1?#.#? @ 7f liver of any animal

1?#.'6 @@ 7ther

1?#.*6 @@ 7ther2 including mi)tures

1?#.+? @ 7f bovine animals

1?#.6? @ 7ther2 including preparations of bloodof any animal

1.?' ()tracts and Nuices of

meat2 fish orcurstaceans2 molluscsor other auaticinvertebrates

1?'.?? ()tracts and Nuices of meat2 fish or

crustaceans2 molluscs or other aaticinvertebrates

;I Sugars andsugar

confectionery

1/.?' 5olasses resultingfrom the e)traction

or refining of sugar

1/?'.1? @ Cane molasses

1/?'.6? @ 7ther

'; 5iscellaneous

ediblepreparations

#1.?* Soups and broths

and preparationsthereforMhomogenisedcomposite

food preparations

#1?*.1? @ Soups and broths and preparations

therefor#1?*.#? @ 3omogenised composite food

preparations

'' 9everages2spirits andvinegar

##.?/ =ndenatured ethylalcohol of analcoholic strengthby volume of ?;

vol or higherM ethylalcohol and otherspirits2 denatured2 ofany strength

##?/.1? @ =ndenatured ethyl alcohol of analcoholic strength by volume of ?;vol or higher

##?/.#?.?1 @@@@ Sprits citronella imported for testingcitronella oilM industrial spiritsimported for de@icing aircraft

##?/.#?.?6 @@@@ 7ther


35/556

'% 0esidues andwaste from thefoodindustriesMprepared

animal fodder

#'.?1 Flours2 meals andpellets2 of meat ormeat offal2 of fish orof crustaceans2molluscs or other

auatic invertebrates2unfit for humanconsumptionMgreaves

#'?1.1? @ Flours2 meals and pellets2 of meat ormeat offalM greaves

#'.?6 reparation of a kind

used in animalfeeding

#'?6.1? @ Dog or cat food2 put up for retail sale

#'?6.6?.?' @@@@ oultry Feed

#'?6.6?.?6 @@@@ 7ther

'< SaltM sulphurMearths andstoneMplasteringmaterials2 lineand cement

#+.#* %sbestos #+#*.??.?1 @@@@ 9lue asbestos

#+.'? 5ineral substancesnot elsewherespecified or included

#+'?.6?.?1 @@@@ Hatural arsenic sulphides

'& 7res2 slag andash

#.1# =ranium or thoriumores andconcentrates

#1#.1? @ =ranium ores and concentrates

#1#.#? @ &horium ores and concentrates

'I 5ineral fuels25ineral oilsand

products oftheirdistillation MbituminoussubstancesMmineral wa)es

#/.1? etroleum oils andoils obtained of frombituminous minerals2

otherthan crudeMpreparations notelsewhere specifiedor included2containing by weight

/?; or moreetroleum oils or ofoils obtained frombituminous mineral2these oils being the

basic constituents ofthe preparationsMwaste oils

#/1?.11.?1 @@@@ %viation spirit

#/1?.11.?# @@@@ etrol

#/1?.11.?' @@@@ 5otor sprit other than petrol

#/1?.11.?* @@@@ Spirit type Net fuel

#/1?.11.?6 @@@@ 7ther

#/1?.16.?1 @@@@ Eerosene other than kerosene typeNet

fuel

#/1?.16.?# @@@@ Eerosene type Net fuel

#/1?.16.?' @@@@ 7ther medium oils and preparations

#/1?.16.?* @@@@ !as oil Q Diesel

#/1?.16.? @@@@ Fuel oil

#/1?.16.?/ @@@@ Lubricating oils ,9ase@oils- for thepreparation of lubricants

#/1?.16.? @@@@ Lubricants

#/1?.16.?6 @@@@ 7ther

#/1?.61 @@ Containing polychlorinated biphenyls,C9s- polychlorinated terphenyls,C&s- or polybrominated biphenyls,99s-

#/1?.66 @@ 7ther

#/.11 etroleum gases and

other gaseous

#/11.11 @@ Hatural gas

hydrocarbons #/11.1# @@ ropane

#/11.1' @@ 9utanes

#/11.1* @@ (thylene2 propylene2 butylene andbutadiene

#/11.16.?1 @@@@ Liuified etoleum !as

#/11.16.?6 @@@@ 7ther

#/11.#1 @@ Hatural gas

#/11.#6 @@ 7ther

#/.1' etroleum coke2petroleum bitumenand other residues ofpetroleum oils or of

#/1'.#? @ etroleum bitumen


36/556

oils obtained frombituminous minerals

'H norganicchemicalsMorganic orinorganiccompounds ofprecious

metals2 ofrare@earthmetals2 ofradioactiveelements or of

isotopes

#.?* 3ydrogen2 rare gasesand othernon@metals

#?*./? @ hosphorus

#?*.? @ %rsenic

#.#+ 3ydraBine and

hydro)ylamine andtheir inorganic saltsMother inorganicbasesM other metalo)ides2 hydro)idesand pero)ides

##+.1? @ 3ydraBine and hydro)ylamine and

their inorganic salts

#.#6 Chlorates andperchloratesMbromates andperbromatesM iodatesand periodates

##6.11 @@ 7f sodium

##6.16 @@ 7ther

##6.6? @ 7ther

#.'* Hitrites M nitrates #'*.1? @ Hitrites

#'*.#1 @@ 7f potassium

#'*.#6.?6 @@@@ 7ther

#.' Fulminates2 cyanatesand thiocyanates

#'.?? Fulminates2 cyanates andthiocyanates

#.*' Colloidal preciousmetals M inorganic ororganic compoundsof precious metals2whether or not

chemically defined Mamalgams ofprecious metals

#*'.'? @ !old compounds

#.** 0adioactive chemicalelements andradioactive isotopes

,including the fissibleor fertile chemicalelements andisotopes- and theircompoundsM mi)turesand residues

containingthese products

#**.1? @ Hatural uranium and its compounds Malloys2 dispersions ,includingcermets-2 ceramic products and

mi)tures containing natural uraniumor natural uranium compounds

#**.#? @ =ranium enriched in = #'+ and itscompounds M plutonium and itscompound alloys2 dispersions,including cermets-2 ceramicproducts and mi)tures containinguranium enriched in = #'+2plutomium or compounds of these

products

#**.'? @ =ranium depleted in = #'+ and itscompounds M thorium and itscompounds M alloys2 dispersions,including cermets-2 ceramicproducts and mi)tures containing

uranium depleted in = #'+2 thoriumor compounds of these products

#**.*? @ 0adioactive elements and isotopesand compounds other than those ofsubheading #**.1?2 #**.#? or

#**.'? M alloys2 dispersions,including cermets-2 ceramicproducts and mi)tures containingthese elements2 isotopes orcompounds M radioactive residues


37/556

#**.+? @ Spent ,irradiated- fuel elements,cartridges- of nuclear reactors

#.*+ sotopes other thanthose of heading#.** M compounds2inorganic or organic2

of such isotopes2whether or notchemically defined

#*+.1? @ 3eavy water ,deuterium o)side-

#*+.6? @ 7ther

#.+? 3ydrides2 nitrides2aBides2 silicides andborides2 whether ornot chemicallydefined2 other thancompounds which arealso carbides ofheading #.*6

#+?.?? 3ydrides2 nitrides2 aBides2 silicidesand borides whether or notchemically defined2 other thancompounds which are also carbidesof heading #.*6

' 7rganicchemicals

#6.?' 3alogenatedderivatives of

hydrocarbons

#6?'.1* @@ Carbon tetrachloride

#6?'.16.?1 @@@@ 12 12 1@&richloroethane

,methylchloroform-

#6?'.'?.?1 @@@@ 9romomethane ,methyl bromide-

#6?'.*1 @@ &richlorofluoromethane

#6?'.*# @@ Dichlorodifluoromethane#6?'.*' @@ &richlorotrifluoroethane

#6?'.** @@ Dichlorotetrafluoroethane and

chloropentafluoroethane

#6?'.*+.?1 @@@@ Chlorotrifluoromethane

#6?'.*+.?# @@@@ entachlorofluoroethane

#6?'.*+.?' @@@@ &etrachlorodifluoroethanes

#6?'.*+.?* @@@@ 3eptachlorofluoropropanes

#6?'.*+.?+ @@@@ 3e)achlorodifluoropropanes

#6?'.*+.? @@@@ entachlorotrifluoropropanes

#6?'.*+.?/ @@@@ &etrachlorotetrafluoropropanes

#6?'.*+.? @@@@ &richloropentafluropropanes

#6?'.*+.?6 @@@@ Dichlorohe)afluoropropanes

#6?'.*+.1? @@@@ Chloroheptafluoropropanes#6?'.*+.16 @@@@ 7ther

#6?'.* @@ 9romochlorodifluoromethane2bromotrifluoromethane anddibromotetrafluoroethanes

#6?'.*/ @@ 7ther perhalogenated derivatives

#6?'.*6.?1 @@@@ Chlorodifluoromethane

#6?'.*6.?# @@@@ Dichlorotrifluoroethanes

#6?'.*6.?' @@@@ Chlorotetrafluoroethanes

#6?'.*6.?* @@@@ Dichlorofluoroethanes

#6?'.*6.?+ @@@@ Chlorodifluoroethanes

#6?'.*6.? @@@@ Dichloropentafluoropropanes

#6?'.*6.?/ @@@@ 7ther derivatives of methane2 ethane

or propane halogenated only withfluorine and chlorine

#6?'.*6.? @@@@ Derivatives of methane2 ethane orpropane halogenated only with

fluorine and bromine

#6?'.*6.?6 @@@@ 7ther

#6.?* Sulphonated2 nitratedor nitrosatedderivatives ofhydrocarbons2whether or not

halogenated.

#6?*.#?.?1 @@@@ Hitrated derivatives of aromatichydrocarbons

#6.?+ %cyclic alcohols andtheir

#6?+.11 @@ 5ethanol ,methyl alcohol-

#6?+.+1 @@ (thchlorvynol ,HH-


38/556

halogenated2sulphonatede2nitratedor nitrosatedderivatives

#6?+.+6 @@ 7ther

#6.? 3alogenated2sulphonated2 nitratedor nitrosatedderivatives of phenolsor phenol@alcohols.

#6?.6?.?1 @@@@ Hitrated derivatives

#6.?6 (thers2 ether@alcohols2ether@phenols2 ether@alcohol@phenols2 alcohol

pero)ides2 etherpero)ides2 ketonepero)ides,whether or notchemicallydefined-2 and theirhalogenated2sulphonated2 nitrated

or nitrosatedderivatives

#6?6.16.?1 @@@@ Hitrated derivatives

#6?6.#?.?1 @@@@ Hitrated derivatives

#6?6.'?.?1 @@@@ Hitrated derivatives

#6?6.*1.?1 @@@@ Hitrated derivatives

#6?6.*#.?1 @@@@ Hitrated derivatives

#6?6.*'.?1 @@@@ Hitrated derivatives

#6?6.**.?1 @@@@ Hitrated derivatives

#6?6.*6.?1 @@@@ Hitrated derivatives

#6?6.+?.?1 @@@@ Hitrated derivatives

#6?6.?.?1 @@@@ Hitrated derivatives

#6.1# %ldehydes2 whetheror not with othero)ygen functionMcyclic polumers ofaldehydes Mparaformaldehyde.

#61#.11 @@ 5ethanal ,formaldehyde-

#6.#? (sters of otherinorganic acids ofnon@metals,e)cluding esters ofhydrogen halides-and their salts M theirhalogenated2sulphonated2 nitratedor nitrosatedderivatives.

#6#?.1?.?1 @@@@ Fenithrothian and other nitratedderivatives

#6.#1 %mine@functioncompounds.

#6#1.*1 @@ %niline and its salts

#6#1.*# @@ %niline derivatives and their salts

#6#1.*' @@ toluidines and their derivatives2 saltsthereof

#6#1.** @@ Diphenylamine and its derivatives2salts gthereof

#6#1.*+ @@ 1@Haphthylamine ,alpha@

naphthylamine-2 #@Haphthylamine,beta@naphthylamine- and theirderivatives M salts thereof

#6#1.* @@ %mfetamine ,HH-2 benBfetamine,HH-2 de)amfetamine ,HH-2etilamfetamine ,HH-2 fencamfamin,HH-2 lefetamine ,HH-2

levamfetamine ,HH-2 mefenore),HH- and phentermine ,HH- M saltsthereof

#6#1.*6 @@ 7ther

#6.#* Carbo)yamide@function com@

pounds M amide@function com@pounds of carbonicacid

#6#*.11 @@ 5eprobarmate ,HH-

#6#*.16 @@ 7ther

#6#*.#1 @@ =reines and their derivatives M saltsthereof

#6#*.#'.?# @@@@ Salts of #@%cetamidobenBoic acid ,H@acetylanthranilic acid-


39/556

#6#*.#* @@ (thinamate ,HH-

#6#*.#6 @@ 7ther

#6.#+ Carbo)yimide@function compounds,including saccharinand its salts- and

imine@functioncompounds.

#6#+.#? @ mines and their derivatives M saltsthereof

#6.#6 Compounds withother nitrogenfunction.

#6#6.1? @ socyanates#6#6.6? @ 7ther

#6.'? 7rgano@sulphurcompounds

#6'?.6?.?1 @@@@ 5alathion

#6.'' 3eterocycliccompounds withnitrogen hetero@atom,s- only.

#6''.#1 @@ 3ydantoin and its derivatives

#6''.+# @@ 5alonyurea ,barbituric acid- and itssalts

#6''.+' @@ %llobarbital ,HH-2 amobarbitl ,HH-.barbital ,HH-2 butalbital ,HH-2butobarbital2 cyclobarbital ,HH-2methylphenobarbital ,HH-2

pentobrbital ,HH-2 phenobarbital

,HH-2secbutabarbital ,HH-2 secobarbital,HH-and vinylbital ,HH-M salts thereof

#6''.+* @@ 7ther derivatives of malonylurea

,barbituric acid-M salts thereof

#6''.6 @@ 7ther

%( harmaceuticalproducts

'?.?1 !lands and otherorgans fororganotherapeuticuses2 dried2whether or notpowdered M e)tractsof glands or otherorgans or of theirsecretions fororgano@therapeuticuses M heparin and itssalts M other humanor animal substances

prepared fortherateutic orprophylactic uses2not elsewherespecified or included.

'??11? @!lands and other organs2 dried2whether or not powdered

'??1.#? @()tracts of glands or other organs orof their secretions

'??1.6? @ 7ther

'?.?# 3uman blood M

animal bloodprepared for

therapeutic2prophylactic ordiagnostic uses Mantisera and other

blood fraction andmodifiedimmunologicalproducts2 whether ornot obtained bymeans of

biotechnologicalprocessesM vaccines2to)ins2 cultures ofmicro@organisms,e)cluding yeasts-and similar products

'??#.1? @ %ntisera and other blood fractions

and modified immunologicl products2whether or not obtained by means of

biotechnological processes'??#.#? @ vaccines for human medicine

'??#.'? @ $accines for veterinary medicine

'??#.6? @ 7ther


40/556

'?.?' 5edicaments,)cluding goods ofheading '?.?#2'?.?+2 or

'?.?-consisting toor more constituentswhich have beenmi)ed together fortheraputic orprophylatic uses2 not

put up inmeasureddoses or in forms orpackings for retailsale

'??'.1? @ Containing penicillinns or derivativesthereof2 with a penicillinic acidstructure or streptomicins or therederivatives

'??'.#? @ Containing other antibiotics

'??'.'1 @@ Containing insulin

'??'.'6 @@ 7ther

'??'.*? @ Containing alkaloids or derivativesthereof but not containing hormonesor other products of heading #6.'/or antibiotics

'??'.6? @ 7ther

'?.?* 5edicaments,e)cluding goods ofheading '?.?#2 '?.?+or '?.?- consistingof mi)ed or unmi)ed

products fortherapeutic orprophylactic uses2put up inmeasured doses

,including those intheformsoftransdermaladministrationsystems- or in formsor packings for retail

sale.

'??*.1? @ Containing penicillins or derivativesthereof2 with a penicillanic acidstructure or streptomycins or theirderivatives

'??*.#? @ Containing other antibiotics

'??*.'1 @@ Containing insulin

'??*.'# @@ Containing adrenal corticosteroidhormones2 their derivatives andstructural analogues

'??*.'6 @@ 7ther

'??*.*? @ Containing alkaloids or derivativesthereof but not containing hormonesother products of heading #6.'/ orantibiotics

'??*.+? @ 7ther medicaments containingvitamins or other products ofheading #6.'

'??*.6? @ 7ther

'?.? harmaceutical goodsspecified in Hote * tothis Chapter.

'??.1? @ Sterile surgical catgut2 similar sterilesuture materials and sterile tissueadhesives for surgical wound closureMsterile laminaria and sterile laminariatentsM sterile absorbable surgical or

dental haemostatics

'??.#? @ 9lood@grouping reagents

'??.'? @ 7pacifying preparations for A@raye)aminationsM diagnostic reagentsdesigned to be administered to thepatient

'??.? @ 4aste pharmceuticals

%; Fertilisers '1.?1 %nimal or vegetablefertilisers2 whether or

not mi)ed togetheror chemicallytreatedM fertilisersproduced by themi)ing or chemicaltreatment of animalor vegetablesproducts.

'1?1.?? %nimal or vegetable fertilisers2whether or not mi)ed together or

chemically treatedM fertilisersproduced by the mi)ing or chemicaltreatment of animal or vegetableproducts

%< %lbuminoidalsubstancesMmodified

starchesMgluesMenBymes.

'+.?' !elatin ,includinggelatin in rectangular,including suare-

sheets2 whether ornot surface@workedor coloured- andgelatin derivativesMisinglassM other glues

'+?'.?? gelatin ,including gelatin inrectangular ,including suare-sheets2 whether or not surface@

worked or coloured- and gelatinderivativesM singlassM other glues ofanimal origin2 e)cluding casein gluesof heading '+.?1


41/556

of animal origin2e)cluding caseinglues of heading'+.?1.

%& ()plosivesMpyrotechnic

productsMmatchesMpyrophoricalloysM certain

combustiblepreparations

'.?1 ropellent powders. '?1.?? ropellent powders

'.?# repared e)plosives2

other than propellentpowders.

'?#.?? repared e)plosives2 other than

propellent powders

'.?' Safety fusesMdetonating fusesMpercussion or

detonating capsMignitersM electricdetonators.

'?'.?? Safety fusesM detonating fusesMpercussion or detonating capsMignitersM electric detonators

'.?* Fireworks2 signallingflares2 rain

'?*.1? @ Fireworks

rockets2 fog signalsand otherpyrotechnic articles.

'?*.6? @ 7ther

%H 5iscellaneouschemicalproducts

'.? nsecticides2rodenticides2fungicides2herbicides2 anti@sprouting products

and plant@ growthregulators2disinfectants andsimilar products2 putup informs or packings forretail sale or aspreparations orarticles ,for e)ample2sulphur@treatedbands2 wicks and

candles2 and fly@papers-.

'?.1? @ nsecticides '?.1?.?1 @@@@ 5osuito coils

'?.1?.?# Containig 9romomethane ,5ethylbromide- or 9romochloromethana

'?.1?.?6 @@@@ 7ther

'?.#? @ Fungicides

'?.#?.?1 @@@@ Containig 9romomethane ,5ethylbromide- or 9romochloromethana

'?.#?.?6 @@@@ 7ther

'?.'? @ 3erbicides2 anti@sprouting productsand plant@growth regulators

'?.'?.?1 @@@@ Containig 9romomethane ,5ethylbromide- or 9romochloromethana

'?.'?.?6 @@@@ 7ther

'?.*? @ Disinfectants '?.*?.?1 @@@@ Containig 9romomethane ,5ethyl

bromide- or 9romochloromethana

'?.*?.?6 @@@@ 7ther

'?.6? @ 7ther

'?.6?.?1 @@@@ Containig 9romomethane ,5ethylbromide- or 9romochloromethana

'?.6?.?6 @@@@ 7ther

'.#* repared binders forfoundry moulds orcoresM chemicalproducts andpreparations of the

chemical oralliedindustries ,including

those consisting ofmi)tures of naturalproducts-2 notelsewhere specifiedor included

'#*./1 @@ Containing acyclic hydrocarbonsperhalogenated only with fluorineand chlorine

'#*./6 @@ 7ther

( 0ubber and

articles thereof

*?.1# 0etreaded or used

pneumatic tyres ofrubberM solid orcushion tyres2tyre treads and tyreflaps2 ofrubber

*?1#.11 @@ 7f a kind used on motor cars

,including station wagons and racingcars-

*?1#.1# @@ 7f a kind used on buses or lorries

*?1#.1' @@ 7f a kind used on aircraft

*?1#.16 @@ 7ther

*?1#.#? @ =sed pneumatic tyres


42/556

H aper andarticespaperboardsMof

paper pulp2 ofpaper

*.1' Cigarette paper2whether or not cut tosiBe or in the form ofbooklets or tubes

*1'.1? @ n the form of booklets or tubes

*1'.#? @ n rolls of a width not e)ceeding +cm.

*1'.6? @ 7ther

&H %rticles ofstone2 plaster2cement2

asbestos2 micaor similarmaterials

.1? %rticles of cement2 ofconcrete or ofartificial stone2 either

or notreinforced

1?.11.?1 @@@@ Concrete cement blocks encasingindustrial waste sludge

1?.66.?1 @@@@ Concrete cement blocks encasingindustrial waste sludge

I; Hatural orculturedpearls2precious or

semi@preciousstones2preciousmetals2 metalsclad withprecious metal

and articles

thereofMimitation

NewelleryM coin

/1.? !old ,including goldplated with platinum-unwrought or insemi@manufactured

forms2 or in powderform

/1?.#? @ 5onetary

/1.1# 4aste and scrap ofprecious metal or ofmetal clad with

precious metalM otherwaste and scrap

containing preciousmetal or preciousmetal compounds2 ofa kind usedprincipally for therecovery of preciousmetal

/11#.'?.?6 @@@@ 7ther

/11#.6# @@ 7f platinum2 including metal cladwith platinum but e)clusingsweepings containing other precious

metals/11#.66 @@ 7ther

/1.1 Coin /11.1? @ Coin ,other than gold coin- not beinglegal tender

/11.6?.?6 @@@@ 7ther

H Huclearreactors2boilers2machinery and

mechanicalapplianesMparts thereof

*.?1 Huclear reactorsM fuelelements,cartridges-2 non@irradiated2 for nuclear

reactorsM machineryand apparatus forisotopic separation

*?1.1? @ Huclear reactors

*?1.*? @ arts of nuclear reactors

*.?/ Spark ignitionreciprocating or

rotary internalcombution pistonengines

*?/.'1 @@ 7f a cylinder capacity not e)ceeding+? cc

*?/.'1.?1 @@@@ 5ore than 1? years old

*?/.'# 7f a cylinder capacity e)ceeding +?cc but not e)ceeding #+? cc

*?/.'#.?1 @@@@ 5ore than 1? years old

*?/.'' @@ 7f a cylinder capacity e)ceeding #+?cc butnot e)ceeding 1??? cc

*?/.''.?1 @@@@ 5ore than 1? years old

*?/.'* @@ 7f a cylinder capacity e)ceeding1??? cc

*?/.'*.?1 @@@@ 5ore than 1? years old

*?/.6? @@ 7ther engines

*?/.6?.?1 @@@@ 5ore than 1? years old

*.? Compression@ignitioninternal combustionpiston engines ,dieselor semi@dieselengines-

*?.#? @ (ngines of a kind used for thepropulsion of vehicles of chapter /

*?.#?.?# @@@@ Diesel engines of four cylinders andover of a cylinder capacity of '#+? ccand over e)ceeding ten years of ageimported for the local assembly ofvehicles of heading /.?# or /.?*


43/556

*?.#?.?* @@@@ 7ther diesel engines of four cylindersand over of a cylinder capacity of'#+? cc and over e)ceeding tenyears of age

*?.#?.? @@@@ Diesel engines of a cylinder capacitynot e)ceeding /+? cc e)ceedingthree years of age imported forindustrial or agricultural purposes

*?.#?.?6 @@@@ 7ther2 e)ceeding five years of age

*?.6? @ 7ther engines

*?.6?.?1 @@@@ 5ore than 1? years old

*.1+ %ir@conditioning

machines2 comprisinga motor@driven fanand elements forchanging theincludingtemperature anhumidity2those machines inwhich thehumidity cannot beseparatelyregulated

*1+.1? @ 4indow or wall type2 self contain or

split system

*1+.1?.?# @@@@ Self@contained2 each of a capacitye)ceeding 12??? 9&=2usedQreconditioned

*1+.1?.?* @@@@ KSplit systemK2 usedQreconditioned

*1+.1?.? @@@@ 7ther2 usedQreconditioned

*1+.#? @ 7f a kind used for persons2 in motorvehicles

*1+.#?.?1 @@@@ =sedQreconditioned

*1+.1 @@ ncorporating a refrigerating unit anda valve for reversal of the cooling Qheat cycle ,reversible heat pumps -

*1+.1.?1 @@@@ =sedQreconditioned*1+.# @@ 7ther2incorporating a refrigerating

unit

*1+.#.?1 @@@@ =sedQreconditioned

*1+.' @@ Hot incorporating a refrigeratingunit

*1+.'.?1 @@@@ =sedQreconditioned

*.1 0efrigerators2freeBers and other

refrigerating orfreeBing euipment2electric or otherMheat pumps otherthan air conditioningmachines of heading

*.1+.

*1.1?.?1 @@@@ =sedQreconditioned

*1.#1.?1 @@@@ =sedQreconditioned

*1.##.?1 @@@@ =sedQreconditioned

*1.#6.?1 @@@@ =sedQreconditioned

*1.'?.?1 @@@@ Hot e)ceeding + 1

usedQreconditioned

*1.'?.?' @@@@ 7ther2 usedQreconditioned

*1.*?.?1 @@@@ Hot e)ceeding + 1usedQreconditioned

*1.*?.?' @@@@ 7ther2 usedQreconditioned

*1.+?.?1 @@@@ =sedQreconditioned

*1.1.?1 @@@@ Cabinet and chest type refrigeratorse)ceeding + 1 and below +?1usedQreconditioned

*1.1.?' @@@@ 9last@freeBers for preserving poultrymeat usedQreconditioned

*1.1.?+ @@@@ 5ilk chilling tanks usedQreconditioned

*1.1.?/ @@@@ 7ther2 usedQreconditioned

*1.6.?1 @@@@ Cabined and chest type refrigeratorse)ceeding + 1 and below +? 1usedQreconditioned

*1.6.?' @@@@ 9last@freeBers for preserving poultrymeat usedQreconditioned

*1.6.?+ @@@@ 5ilk chilling tanks usedQreconditioned

*1.6.?/ @@@@ 7ther2 usedQreconditioned

*.# Ships2 derricksMcranes includingcable cranes M mobile

*#.*1 @ 7n tyres

*#.*1.?# @@@@ 7ther2 more than 1? years old

*#.*6 @ 7therM


44/556

lifting frames2straddle carriers andworks truks fittedwith a cranne

*#.*6.?# @@@@ 7ther Crawler cranes2 more than 1?years old

*#.*6.?+ @@@@ 7ther2 more than 1? years old

@ 7ther machinery

*#.61 @ Designed for mounting on roadvehicles

*#.61.?# @@@@ 7ther2 more than 1? years old

*#.66 @ 7ther

*#.66.?# @@@@ 7ther Crawler cranes2 more than 1?years old

*#.66.?+ @@@@ 7ther2 more than 1? years old

*.#/ Fork@lift trucksM otherwork trucks fittedwith lifting orhandling euipment

*#/.#? @ 7ther self@propelled trucks

*#/.#?.?1 @ 5ore than 1? years old

*#/.6? @ 7ther trucks

*#/.6?.?1 @ 7ther2 more than 1? years old

*.# 7ther lifting2handling2 loading orunloading machinery,for e)ample2 lifts2

escalators2conveyors2 teleferics-

*#.1? @ Lifts and skip hoists

*#.1?.?6 @ 7ther

*#.#? @ neumatic elevators and conveyers

*#.#?.?6 @ 7ther

@ 7ther continuous action elevatorsand conveyors2 for goods ormaterials

*#.'1 @ Specially designed for under@ground

use

*#.'1.?6 @@@@ 7ther

*#.'# @ 7ther2 bucket type

*#.'#.?6 @@@@ 7ther

*#.'' @ 7ther2 belt type

*#.''.?6 @@@@ 7ther

*#.'6 @ 7ther

*#.'6.?6 @@@@ 7ther

*#.*? @ (scalators and moving walkways

*#.*?.?6 @@@@ 7ther

*#.+? @ 5inewagon pushers2 locomotive orwagon traversers2 wagon tippers andsimilar railway wagon handlingeuipment

*#.+?.?6 @@@@ 7ther

*#.? @ &eleferics2 chair lifts2 ski@drag lines Mtraction mechanism for funiculars

*#.?.?6 @@@@ 7ther

*#.6? @ 7ther machinery

*#.6?.?# @@@@ 7ther stressing Gacks

*#.6?.?6 @@@@ 7ther

*.#6 Self@propelledbulldoBers2

%ngledoBers2graders2levelers2scrapers2 mechanicalshovels2 1?;cavators2 shovelloaders2 tamping

machines and roadrollers.

@ 9ulldoBers and angledoBers

*#6.11 @ &rack laying

*#6.11.?6 @@@@ 7ther

*#6.16 @ 7ther

*#6.16.?6 @@@@ 7ther

*#6.#? @ !raders and levelers

*#6.#?.?# @@@@ 7ther motor gradrrs

*#6.#?.?6 @@@@ 7ther

*#6.'? @ ScrapersM

*#6.'?.?6 @@@@ 7ther

*#6.*? @ &amping machines and road rollers

*#6.*?.?# @@@@ 7ther rollers

*#6.*?.?6 @@@@ 7ther


45/556

@ 5echanical shovels2 e)cavators2 andshovels2 e)cavators and shovelloadersthose

*#6.+1 @ Front@end shovel loaders

*#6.+1.?6 @@@@ 7ther

*#6.+# @ 5achinery with a '? revolvingsuperstructure

*#6.+#.?6 @ 7ther

*#6.+6 @ 7ther

*#6.+6.?6 @@@@ 7ther

*.'? 7ther moving2grading2 leveling2

scraping2 e)cavating2tamping2 compactinge)tracting or boringmachinery for earth2minerals or orespile@drivers and pile@

e)tractors snow@ploughs and snow@ploughs and snow@blowers.

*'?.1? @ ile drivers and file e)tractors

*'?.1?.?# @@@@ 7ther2 more than 1? years old

*'?.#? @ Snow @ploughs and snow@blowers

*'?.#?.?# @ 7ther2 more than 1? years old

@ Coal or rock cutters and tunnelingmachinery

*'?.'1 @ Self@propelled

*'?.'1.?# @ 7ther2 more than 1? years old

*'?.'6 @ 7ther

*'?.'6.?# @@@@ 7ther2 more than 1? years old

@ 7thr boring or sinking machinery*'?.*1 @ Self@propelled

*'?.*1.?# @@@@ 7ther2 more than 1? years old

*'?.*6 @ 7ther

*'?.*6.?# @@@@ 7ther2 more than 1? years old

*'?.+? @ 7ther machinery self propelled

*'?.+?.?# @@@@ 5otor graders2 more than 1? yearsold.

*'?.+?.?+ @@@@ 7ther2 more than 1? years old

@ 7ther machinery2 not self@propelled

*'?.1 @ &amping or compacting machinery

*'?.1.?# @@@@ 7ther2 more than 1? years old

*'?.6 @ 7ther*'?.6.?# @@@@ 7ther2 more than 1? years old

*.'' 3arvesting orthreshing machinery2including straw orfodder balersM gras orhay mowersmachines for

cleaning2 sorting orgrading eggs2 fruit orother than machineryof 3eading *.'/.

@ 5owers for lawns2 parks or sportsgrounds

*''.11 @ owered with the cutting devicerotating in a horiBonal plane

*''.11.?# @ 7ther2 more than 1? years old

*''.16 @ 7ther

*''.16.?# @ 7ther2 more than 1? years old

*''.#? @ 7ther mowers2 including cutter barsfor tractor mounting

*''.#?.?# @ 7ther2 more than 1? years old

*''.'? @ 7ther haymaking machinery*''.'?.?# @@ 7ther2 more than 1? years old

*''.*? @ Straw or fodder balers including pick@up balers

*''.*?.?# @@ 7ther2 more than 1? years old

@ 7ther harvesting machinerythreshing machineryM

*''.+1 @ Combine harvester@threshers

*''.+1.?# @@ 7ther2 more than 1? years old

*''.+# @ 7ther threshing machinery

*''.+#.?# @@ 7ther more than 1? years old

*''.+' @ 0oot or tuber harvesting machines

*''.+'.?# @@ 7ther2 more than 1? years old


46/556

*''.+6 @ 7ther

*''.+6.?# @@ 7ther2 more than 1? years old

*''.? @ 5achines for cleaning2 sorting orgrading eggs2 fruits or otheragricultural produce

*''.?.?# @@ 7ther2 more than 1? years old

*''.6? @ arts

*''.6?.?# @@ 5ore than 1? years old2 for Sub@

3eadings Ho. *''.11 and *''.16.

*''.6?.?+ @@ 7ther2 more than 1? years old

*./* 5achinery forsorting2 screening2separating2 washing2crushing2 grinding2mi)ing or kneading

earth2 stone2 ores orother mineralsubstances2 in solid,including powder orpaste- formMmachinery for

agglomerating2shaping or mouldingsolid mineral fuels2

ceramic paste2unhardened cements2plastering materials

or other mineralproducts in powderor paste fromMmachines for formingforming foundrymoulds of sand.

*/*.1? @ Sorting2 screening2 separating orwashing machines

*/*.1?.?1 @@@@ 5ore than 1? years old

*/*.#? @ Crushing or grinding machines

*/*.#?.?1 @@ Stone crushers2 more than 1? yearsold

*/*.#?.?' @@ 7ther2 more than 1? years old

@ 5i)ing or kneading machines

*/*.'1 @ Concrete or mortar mi)ers

*/*.'1.?1 @@@@ 5ore than 1? years old

*/*.'# @ 5achines for mi)ing mineralsubstances with bitumen

*/*.'#.?1 @@ %sphalt plants2 more than 1? yearsold

*/*.'#.?' @@ 7ther2 more than 1? years old

*/*.'6 @ 7ther

*/*.'6.?1 @@ 5ore than 1? years old

*/*.? @ 7ther machinery

*/*.?.?1 @@ Concrete block making machinesMbatching plantsM asphalt pavers2more than 1? years old

*/*.?.?' @@ 7ther2 more than 1? years old

*/*.6? @ arts.

*/*.6?.?1 @@ 5ore than 1? years old

*./6 5achines andmechanicalappliances havingindividual functionnot specified or

included in thisChapter.

*/6.1? @ 5achinery for public works2 buildingor the like

*/6.1?.?1 @ 5ore than 1? years old

H< (lectricalmachinery and

euipment andparts thereof M

soundrecorders andreproducers2televisionimage andsoundrecorders andreproducers2and parts andaccessories ofsuch articles

+.#+ &ransmissionapparatus for radio@

telephony2 radio@telegraphy2 radio@

broadcasting ortelevision2 whether ornot incorporatingreception apparatusor sound recording orreproducingapparatusM televisioncamerasM still imagevideo cameras andother video camerasand other videocamera recordersMdigital cameras

+#+.1? @ &ransmission apparatus

+#+.#? @&ransmission apparatus incorporatingreception apparatus

+#+.#?.?1 @@@@ Cilluler mobile telephones

+#+.#?.?6 @@@@ 7ther


47/556

HI $ehicles otherthan railway ortramwayrolling@stock2

and parts andaccessoriesthereof

/.?1 &ractors ,other thantractors of 3eading/.?6-

/?1.1? @ edestrian controlled tractors

/?1.1?.?1 @@@@ 5ore than 1? years old

/?1.#? @ 0oad tractors for semi@trailers

/?1.#?.?' @@@@ 5ore than five years old

/?1.'? @ &rack@laying tractors

/?1.'?.?# @@@@ 5ore than five years old

/?1.6? @ 7ther

/?1.6?.?# @@@@ Eerosene operated agricultural/?1.6?.?' @@@@ Eerosene operated other

/?1.6?.?* @@@@ =sedQreconditioned agriculturaltractors2 other than keroseneoperated2 more than 1? years old.

/?1.6?.? @@@@ 7ther2 %gricultural tractors2 more

than 1? years old.

/?1.6?.? @@@@ rime movers more than ?+ years

old.

/?1.6?.?6 @@@@ 7ther2 more than 1? years old.

/.?# 5otor vehicles for the

transport of ten ormore persons2

including the driver.

/?#.1?.?# @@@@ &en seater passenger vans of the

Hissan atrol2 5itsugishi2 aNero2&oyota Land Cruiser2 0ange 0over

and similar type of vehicles morethan three years old

/?#.1?.?* @@@@ 7ther with a normal seating capacity

of not more than fifteen including thedriver more than five years old

/?#.1?.? @@@@ =nassembled buses with a normalseating capacity of twenty eight andmore including the driver and with aminimum floor@board to roof heightof 1?cm. 5ore than five years oldsubNect to the conditions prescribedby the 5inistry of Finance providedthat ap

Documents

Import Tariff Guide CD 2006