Customs, Excise Tariff, etc. (Consolidation) Act

An Act to provide for the imposition of ad valorem customs and excise duties pay-able on goods imported and manufactured in Nigeria based on a harmonised system of customs tariff. [1995 No.4.]

[1st March, 1995] [Commencement.]

PART 1 Customs duties of goods imported into or exported from Nigeria

General rules for the interpretation of the Harmonised System

1. General rules for the interpretation of the Harmonised System The Classification of goods according to various Schedules to this Act shall be in accordance with the General Rules for the interpretation of the Harmonised System set out in Part II of this Act.

Classification of goods imported

2. Classification of goods imported Goods imported into Nigeria shall, for customs purposes, be in accordance with the form of customs tariff set out in the First Schedule to this Act.

[First Schedule.]

3. Charge of import duty

Where in any heading or in any Harmonised System Code, (in this Act referred to as the H.S. Code) of the First Schedule to this Act, a rate of duty payable shall be the amount of the rate shown in the Customs Duty Rate for the year or years in which the goods concerned are imported into Nigeria, and on the importation into Nigeria of goods classified in that heading or H.S. Code there shall, subject to the provisions of section 4 of this Act, be charged an import duty at the rate shown in the Customs Duty Rate col-umn.

[First Schedule.)

4. Partial exemption of fish from import duty

In Chapter 3 of the First Schedule to this Act, the rates of import duty specified in the Customs Duty Rate Column H.S. Code 0301.1000 to 0304.9000 and H.S. Code 0306. 1100 to 0307.9900 shall not apply to fish-

[First Schedule.]

(a) caught, processed and landed; or

(b) processed and landed,

aboard vessels flying the Nigerian flag and owned by Nigerian citizens or companies.

5. Concession for utilisation of Nigerian gas

Any machinery, equipment or spare part imported into Nigeria by an industrial establishment engaged in the exploration, processing or power generation through the utilisation of Nigerian gas, for its operation, shall be exempted from the customs duties set out in the First Schedule to this Act.

[1997 No. 16.]

6. Levy on imported sugar

In addition to the customs duty and other approved charges, a five per cent levy on the C.I.F. value is hereby imposed on imported sugar.

7. Customs duty rate on raw materials for the manufacture of essential drugs

The importation of raw materials for the manufacture of drugs by bona fide drug manufacturers shall attract a ten per cent customs duty rate.

[1996 No. 13.]

8. Exemptions from import duty

Goods specified in the Second Schedule of this Act imported into Nigeria shall, subject to such conditions as are set out therein, be exempted from the duties set out in the Custom Duty Rate Column of the First Schedule to this Act.

[Second Schedule.]

9. Goods prohibited from being imported

Goods specified in the Third and Fourth Schedules to this Act shall be prohibited from being imported into Nigeria.

[First Schedule.]

10. Restriction on importation of arms and ammunitions

The goods classified in the First Schedule to this Act as arms and ammunitions, ex-cept for arms and ammunitions imported by the Armed Forces of Nigeria and the Nigeria Police Force under the Second Schedule to this Act, shall only be imported into Nigeria by licence issued by the appropriate authorities.

[Third and Fourth Schedules.]

11. Goods absolutely prohibited for exportation

The goods specified in the Sixth Schedule to this Act shall remain in force for seven years with respect thereto from the date of commencement of this Act.

[Sixth Schedule.]

12. Restriction on modification of duty imposed on goods, etc.

The duties imposed on goods specified in the First Schedule to this Act shall remain in force for seven years with respect thereto from the date of commencement of this Act.

[First Schedule.]

Powers to impose, vary or remove any import duty and to amend the Schedules

13. Power to impose, vary or remove any import duty and to amend the Schedules

(1) Notwithstanding the provisions of section 12 of this Act, the President may, on the recommendation of the Tariff Review Board, by order-

(a) impose, vary or remove any import or excise duty;

(b) add to or vary any of the Schedules;

(d) substitute a new Schedule or Schedules thereto.

(2) Without prejudice to the generality of section 12 (1) (a) of the Interpretation Act (which allows different provisions to be made for different circumstances) an order made under this section may differentiate between the goods of different countries for the purpose of implementing the

provisions of any agreement between the Government of the Federal Republic of Nigeria and any other government or any international organisation or authority.

[Cap. 123.]

(3) An order made under subsection (1) of this section shall have effect from the date of its publication in the Gazette.

14. Effect of enactment reducing or removing duty

(1) Where this or any other enactment has the effect of reducing or removing the duty on any goods, any person by whom any such goods are entered shall, where the Minister so directs-

(a) in the case of a reduced duty, pay the reduced duty thereon and in addition thereto shall-

(i) pay to the Nigerian Customs Service an amount equal to the difference between the duty payable immediately before the corning into force of such enactment and the reduced duty payable thereunder; or

(ii) give security to the Nigerian Customs Service by bond or otherwise for the amount;

(b) in the case of a removed duty-

(i) pay to the Nigerian Customs Service, an amount equal to the duty payable immediately before the corning into force of such enactment; or

(ii) give security to the Nigeria Customs Service by bond or otherwise for such amount.

(2) All payments made under subsection (1) of this section shall, without prejudice to the provisions of section (1) of this Act, be brought to account as duties of customs.

15. Excess duty to be repaid

(1) If the amount paid as duty on any goods under any provision of this Act or any other enactment, together with any additional amount paid under section 14 (1) of this Act, exceeds the duty payable on such goods immediately after the expiration of such provision, the balance shall, on application, be repaid by the Nigeria Customs Service to the person who paid such amount.

(2) Subject to the provisions of section 14 (2) of this Act, any bond or other security given by any person under section 14 (l) of this Act shall, on the expiration of the enactment concerned, be cancelled.

16. Effect of increase of duty or reduction

(1) Where, in accordance with the provisions of this Act or any other enactment, any new customs import duty is imposed or any customs import duty is increased and any goods in respect of which the duty is payable are delivered on or after the day on which the new increased duty takes effect in pursuance of a contract made before that day, the seller of the goods may, in the absence of any agreement to the contrary, recover, as an addition to the contract price, a sum equal to any amount paid to him in respect of the goods on account of the new duty or the increase of duty, as the case may be.

(2) Where, in accordance with the provisions of this Act or any other enactment, any customs import duty is reduced or removed and any goods affected by the duty are delivered on or after the day on which the reduction in the duty takes effect or the duty ceases in pursuance of a contract made before that day, the purchaser of the goods, in the absence of any agreement to the contrary may, if the seller of the goods has had in respect of those goods the benefit of the reduction or removal of the duty, deduct from the con-tract price a sum equal to the amount of the reduction of the duty or the amount of the duty, as the case may be.

(3) Where the contract price has been or is to be adjusted in accordance with this section and any repayment is made to the seller under section 15 of this Act, the seller shall allow the benefit of such payment to the buyer.

17. Duty on goods imported in containers

If any goods chargeable with duty according to the weight or quantity thereof are imported in any container intended for sale, or of a kind usually sold with goods when they are sold retail, and if such container is marked or labelled as containing, or is commonly sold as containing or is commonly reputed to contain, a specific weight or quantity of such goods, then such container shall be deemed to contain not less than such specific weight or quantity.

18. Importation of prohibited goods

If for any reason whatsoever the Federal Government approves the importation of any item under the Third Schedule to this Act, the beneficiary shall pay the customs duty as prescribed in First Schedule to this Act or the duty specified in the letter of approval in addition to such other approved charges, provided the approval was obtained prior to the importation.

[First Schedule. Third Schedule.]

Columns that may or may not form part of the Act

19. Columns that may or may not form part of Act

In the First, Third and Fifth Schedules to this Act, the following columns shall form part of this Act-

[First Schedule. Third Schedule. Fifth Schedule.]

(a) heading number;

(b) H.S. Code;

(d) Customs Duty Rate:

Provided that the following statistical particulars may also be published in Schedules 1,3 and 5 for the purpose of correlating the import and export list code numbers with the nomenclature heading-

(i) statistical description;

(ii) unit of quantity,

but shall not form part of this Act.

PART II

General rules for the interpretation of the Harmonised System

20. Classification of goods

Classification of goods in the nomenclature shall be governed by the following principles-

(l) 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 failing 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 substance. 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 sub-stance. 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, these 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 dif-ferent components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as this criterion is applicable;

(c) when goods cannot be classified by reference to 3 (a) or (3) (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

(4) Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

(5) In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein-

(a) camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specifically 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 pro-vision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.

(6) For legal purposes, the classification of goods in the sub-headings of a heading shall be determined according to the terms of those sub-headings and any related sub-heading notes and, mutatis mutandis, to the above rules, on the understanding that only sub-headings at the same level are comparable. For the purpose of this rule, the relative section and chapter notes also apply, unless the context otherwise requires.

PART III

Excise tariff, etc.

21. Goods liable to excise duty

(1) Goods manufactured in Nigeria and specified in the Fifth Schedule to this Act shall be charged with duties of excise at the rates specified under the Duty Column in the said Schedule.

[First Schedule. Fifth Schedule.]

(2) A landing charge corresponding to the excise duty imposed on any goods manufactured in Nigeria, has been included in the customs duty in the Customs Duty Rates column of the First Schedule to this Act.

PART IV Citation, repeals and interpretation

22. Citation, repeals and interpretation

(1) This Act may be cited as the Customs, Excise Tariff, etc. (Consolidation) Act.

(2) The Customs, Excise Tariff, etc. (Consolidation) Act is hereby repealed.

[Cap. 88. L.F.N. 1990.J

(3) "Minister" means the Minister charged with responsibility for matters relating to finance.

(4) "Tariff Review Board" means the Board charged with the responsibility for the review of customs and excise tariff, etc. in this Act.

_________________________ SCHEDULES

FIRST SCHEDULE [Sections 2 and 3.] Table of Contents

General rules for the interpretation of the Harmonised System

1. Live animals; animal products

SECTION NOTES

1. Live animals.

Classification of goods imported

2. Meat and edible meat offal.

Charge of import duty

3. Fish and crustaceans, molluscs and other aquatic invertebrates.

Partial exemption of fish from import duty

4. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

Concession for utilisation of Nigerian gas

5. Products of animal origin, not elsewhere specified or included.

SECTION II

Vegetable products

SECTION NOTES

Levy on imported sugar

6. Live trees and other plants: bulbs, roots and the like; cut flowers and ornamental foliage.

Customs duty rate on raw materials for the manufacture of essential drugs

7. Edible vegetables and certain roots and tubers.

Exemptions from import duty

8. Edible fruits and nuts; peel of citrus fruit or melons.

Goods prohibited from being imported

9. Coffee, tea, mate and spices.

Restriction on importation of arms and ammunitions

10. Cereals.

Goods absolutely prohibited for exportation

11. Products of the milling industry; malt; starches; inulin; wheat gluten.

Restriction on modification of duty imposed on goods, etc

12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal

plants; straw and fodder.

Powers to impose, vary or remove any import duty and to amend the Schedules

13. Lac; gums, resins and other vegetable saps and extracts.

Effect of enactment reducing or removing duty

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

Excess duty to be repaid

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

Effect of increase of duty or reduction

16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.

Duty on goods imported in containers

17. Sugars and sugar confectionery.

Importation of prohibited goods

18. Cocoa and cocoa preparations.

Columns that may or may not form part of the Act

19. Preparations of cereals, flour starch or milk; pastry cooks products.

Classification of goods

20. Preparations of vegetables, fruit, nuts or other parts of plants.

Goods liable to excise duty

21. Miscellaneous edible preparations.

Citation, repeals and interpretation

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

SECTION V Mineral products

25. Salt; sulphur; earths and stone; plastering materials, lime and cement.

26. Ores, slag and ash.

27. Mineral fuels, mineral oils and products of their distillation; bituminous substances, mineral waxes.

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. Albuninoidal substances; modified starches; glues; enzymes.

36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible prepa-rations.

37. Photographic or cinematographic goods.

38. Miscellaneous chemical products.

SECTION VII

Plastics and articles thereof; rubber and articles thereof

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 articles of animal gut (other than

silk-worm gut)

silk-worm gut)

41. Raw hides and skins (other than fur skins) and leather.

42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

43. Fur skins and artificial fur manufactures thereof.

SECTION IX Wood and articles of wood; Wood charcoal; Cork and articles of cork; Manufacturers of straw, of esparto

or other plaiting materials; Basketware and wickerwork

or other plaiting materials; Basketware and wickerwork

44. Wood and articles of wood; wood charcoal.

45. Cork and articles of cork.

46. Manufactures of straw, of espartor or of other plaiting materials; basketware and wicker-work.

SECTION X Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard;

paper and paperboard and articles thereof

SECTION NOTES

47. Pulp of wood of other fibrous cellulostic material; recovered (waste and scrap) paper or

paperboard.

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

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.

54. Man-made filaments.

55. Man-made staple fibres.

56. Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles

thereof.

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.

for industrial use.

60. Knitted or crocheted fabrics.

61. Articles of apparel and clothing accessories, knitted or crocheted.

62. Articles of apparel and clothing accessories, not knitted or crocheted.

63. Other made up textile articles; sets; worn clothing and worn textile articles; rags.

SECTION XII Footwear, headgear, umbrellas, sun umbrellas, walking sticks, seat-sticks, whips ridding-crops and parts

thereof; prepared feathers and articles made therewith; artificial flowers; articles or human hair

thereof; prepared feathers and articles made therewith; artificial flowers; articles or human hair

64. Footwear, gaiters and the like; parts of such articles.

65. Headgear and parts thereof.

66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.

67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles

of human hair.

SECTION XIII

Articles of stone, plaster, cement, asbestos, mica or similar material; ceramic products; glass and glassware

Articles of stone, plaster, cement, asbestos, mica or similar material; ceramic products; glass and glassware

68. Articles of stone, plaster, cement, asbestos, mica or similar materials.

69. Ceramic products.

SECTION NOTES

70. Glass and glassware.

SECTION XIV Natural or cultured pearls, precious or semi-precious stones, precious metals clad with precious metal

and articles thereof; imitation jewellery; coin

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

Base metals and articles of base metal

72. Iron and steel.

73. Articles of iron and 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.

80. Tin and articles thereof.

81. Other base metals; cermets; articles thereof.

82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

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

articles

84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers,

television and sound recorders and reproducers, and parts and accessories of such articles.

SECTION XVII

Vehicles, aircraft, vessels and associated transport equipment

Vehicles, aircraft, vessels and associated transport equipment

86. Railway or tram way locomotives, rolling-stock and parts thereof; railway or tram way track

fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

87. Vehicles other railway or tram way rolling-stock, and parts and accessories thereof.

88. Aircraft, spacecraft, and parts thereof.

89. Ships, boats and floating structures.

SECTION XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instuments

and apparatus; clocks and watches; musical instruments; parts and accessories thereof

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.

SECTION NOTES

91. Clocks and watches and parts thereof.

92. Musical instruments, parts and accessories of such articles.

SECTION XI Arms and ammunition; parts and accessories thereof

SECTION XI Arms and ammunition; parts and accessories thereof

93. Arms and ammunition; parts and accessories thereof.

SECTION XX Miscellaneous manufactured articles

SECTION XX Miscellaneous manufactured articles

94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps lighting fittings, not elsewhere specified or included; illuminated sign, illuminated name- plates and the like, prefabricated buildings.

95. Toys, games and sports requisites; parts and accessories thereof.

96. Miscellaneous manufactured articles.

SECTION XXI Works of art, collector's pieces and antiques

SECTION XXI Works of art, collector's pieces and antiques

97. Works of art, collector's pieces and antiques.

98. (Reserved for special uses by Contracting Parties).

99. (Reserved for special uses by Contracting Parties).

SCHEDULES

FIRST SCHEDULE [Sections 2 and 3.] Table of Contents

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 I

Live animals

Notes

1. This Chapter covers all live animals except-

(a) fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or 03.07;

(b) cultures of micro-organisms and other products of heading No. 30.02; and

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 2001 No. 1996 1998 2000

01.01 Live horses, asses, mules and hinnies-

0101.110 Pure-bred breeding animals ..................... 25 25 25 25

0101.1900 Other ....................................................... 20 20 20 20

0101.2000 Asses, mules and hinnies ......................... 20 20 20 20

01.02 Live bovine animals-

0102.1000 Pure-bred breeding animals ..................... 5 5 5 5

0102.9000 Other ....................................................... 20 20 20 20

01.03 Live swine-

0103.1000 Pure-bred breeding animals ..................... 10 10 10 10

0103.9100 Weighing less than 50kg ......................... 25 25 25 25

0103.9200 Weighing 50kg or more ........................... 25 25 25 25

01.04 Live sheep and goats-

0104.1000 Sheep ....................................................... 20 20 20 20

0104.2000 Goats ....................................................... 20 20 20 20

01.05 Live poultry, that is to say, Fowls ofthe

species Gallus domesticus, ducks,

geese, turkeys and guinea fowls weigh-

ing not more than 185g-

0105.1100 Fowls of the species Gallus domesticus .. 5 150 150 150

0105.1200 Turkeys ................................................... 25 35 55 55

0105.1900 Other ....................................................... 25 25 55 55

0105.9200 Fowls of the species Gallus domesticus,

weighing not more than 2,000g ............... 25 25 55 55

0105.9300 Fowls of the species Gallus domesticus,

weighing more than 2,000g ..................... 25 25 55 55

0105.9900 Other ....................................................... 25 150 55 55

[1999 No. 29.]

01.006 0106.0000 Other live animals .................................. 25 25 25 25

SECTION X Pul[P of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper

Of paperboard; paper and paperboard and articles thereof

SECTION NOTES

47. Pulp of wood of other fibrous cellulostic material; recovered (waste and scrap) 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 plants.

SECTION XI

Textiles and textile articles.

50. Silk

52. Wool, fine or coarse animal hair, horsehair yarn and woven fabric.

53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

54. Man ' made filaments.

55. Man ' made staple fibres.

56. Wadding, felt and non ' wovens; 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 crocheted.

63. Other made up textile articles; sets; worn clothing and worn textile articles; rags.

SECTION XII Foootwear, headgear, umbrellas, sun umbrellas, walking sticks, sea 'sticks, whips ridding-crops and parts thereof; prepared feathers and articles made therewith;

artificial flowers; articles or human hair.

64. Footwear, gaiters and the like; parts of such articles.

65. Headgear and parts thereof.

66. Umbrellas, sun umbrellas, walking ' sticks, seat-sticks, whips, riding ' crops and parts thereof.

67. Papered feathers and down and articles made of feathers or of downs; artificial flowers; articles

of human hair.

SECTION XIII Articles of stone. Plaster, cement, asbestos, mica or similar material;

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 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 and 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.

80. Tin and articles thereof.

81. Other base mmetals; cermets; articles thereof.

82. Tools, implements, cutlery, spoons and forks, of base metal; 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 reproducers, and parts and accessories of such articles.

84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers,

television and sound recorders and reproducers, and parts and accessories of such articles.

SECTION XVII Vehicles, aircrafts, vessels and associated transport equipment

86. Railway and tram way locomotives, rolling-stock and parts thereof; railway or tram way track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds.

87. Vehicles other railway or rolling-stock, and parts and accessories thereof.

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; clocks and watches; musical instruments; Parts and accessories thereof.

CHAPTER 2

Meat and edible meat offal

Notes

1. This Chapter does not cover-

(a) products of the kinds described in heading Nos. 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

(b) guts, bladders or stomachs of animals (heading No. 05.04) or animal blood (heading No. 05.11 or 30.02); or

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 2001 No. 1996 1998 2000

02.01 Meat of bovine animals, fresh or

chilled-

0201.1000 Carcasses and half-carcasses ..................... 25 25 25 25 0201.2000 Other cuts with bone in ............................. 0201.3000 Boneless .................................................... 25 25 25 25 02.02 Meat of bovine animals, frozen- 0202.1000 Carcasses and half-carcasses ..................... 25 25 25 25 0202.2000 Other cuts with bone in ............................. 0202.3000 Boneless ................................................... 25 25 25 25 02.03 Meat of swine, fresh, chilled or frozen 25 25 25 25 fresh or chilled- 25 25 25 25

0203.1100 Carcasses and half-carcasses ..................... 25 25 25 25 0203.1200 Hams, shoulders and cuts thereof, with bone in ...................................................... 25 25 25 25 0203.1900 Other - frozen ........................................... 25 25 25 25 0203.2100 Carcasses and half-carcasses ..................... 25 25 25 25 0203.2200 Hams, shoulders and cuts thereof, with bone in ...................................................... 25 25 25 25 0203.2900 Other ......................................................... 25 25 25 25 02.04 Meat of sheep or goats, fresh, chilled or frozen-

0204.1000 Carcasses and half-carcasses of lamb,

fresh or chilled .......................................... 25 25 25 25

Other meat of sheep, fresh or chilled ........ 25 25 25 25

0204.2100 Carcasses and half-carcasses ..................... 25 25 25 25

0204.2200 Other cuts with bone in ............................. 25 25 25 25

Heading Not cut in pieces, fresh or chilled 1995 1997 1999 2001 H.S. Code 1996 1998 2000 55 ............. 25 150 55 No. 0207.3200 Not cut pieces, frozen ............................... 25 150 55 55 0207.3300 0207.3400 Fatty livers, fresh or chilled ...................... 25 150 55 55 0207.3500 0207.3600 Other, fresh or chilled ............................... 25 150 55 55

Other frozen .............................................. 25 150 55 55

[1999 No. 29.]

02.08 Other meat and edible meat offal, fresh, chilled or frozen-

0208.1000 Of rabbits or hares .................................... 25 25 25 25 0208.2000 0208.9000 Frogs ......................................................... 25 25 25 25 0209.0000 Other ......................................................... 25 25 25 25

02.09 Pig fat, free of lean meat and poultry fat

(not rendered, or otherwise extracted,

fresh, chilled, frozen salted, in brine,

dried or smoked ........................................ 25 25 25 25

02.10 Meat and edible meat offal, salted, in

0210.1100 brine, dried or smoked; edible flours and

0210.1200 meals of meat or meat offal- 0210.1900 0210.2000 Hams, shoulders and cuts thereof, with 0210.9000 bone in ...................................................... 25 25 25 25

Bellies (streaky) and cuts thereof .............. 25 25 25 25

Other ......................................................... 25 25 25 25

Meat of bovine animals ............................. 25 25 25 25

Other, including edible flours and meals

of meat or meat offal ................................. 25 25 25 25

CHAPTER 3 Fish and crustaceans, molluscs and other aquatic invertebrates

Notes

1. This Chapter does not cover-

(a) marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10);

(b) fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic

invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading No 23.01); or

2. In this Chapter, the term "pellets" means products which have been agglomerated either directly by compressionor by the addition of a small quantity of binder.

Heading H.S. Code Customs Duty Rate No. 1995 1997 1999

1996 1998 2000

03.01 Live fish-

0301.1000 Ornamental fish ...................................... 55 55 55 55

0301.9100 Other live fish- 25 25 25 25 0301.9200 Trout (Salmo trutta, Oncorhynchus my- 25 25 25 25 kiss.Oiclarki, O.aguabon O.gilae, O.apache and O.chrysogaster) ............... Eels (Anguilla spp) .................................

0301.9300 Carp ........................................................ 25 25 25 25

0301.9900 Other ....................................................... 25 25 25 25 302.1100 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04- 5 5 10 15 Salmonidae, excluding livers and roes- Trout (Salmo trutta, Oncorhyus mykiss O. clarki) salmo aguabonita, Oigilae) O.apache and O.chrysogaster .................

302.1200 Pacific salmon iOncorhynchus nerks,

O.gorbuscha, O.keta, O.tschawytscha, 5 5 10 15 O.kisutah, O.masou and onrhodurus) 302.1900 Atlantic salmon (Salmo salary, and Da- 5 5 10 15 nube salmon (Hucho hucho) ................... 302.2100 Other flat fish ipleuronectidae, Bothi- 5 5 10 15 302.2200 dae, cynoglossidae, Soleidae, Scop- 302.2300 thalmidae and Sitharideai, excluding 5 5 10 15 302.2900 livers and roes ......................................... Halibut (Reinhardius hippoglossoides, 5 5 10 15 Hippoglossus stenolepis) ........................

Plaice tPleuronectes platessa) .................

Sole (Solea spp) ...................................... Other Tunas (of the genus Thunnus)

skipjack or stripe bellied bonito 5 5 10 15 (Euthynnus (katsuwonus) pelamis). Ex- eluding livers and roes ............................

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 No. 2001

1996 1998 2000

302.3100 Albacore or long-finned tunas (Thunnus

alalunga) ................................................ 5 5 10 15

303.3200 Yellowfin tunas (Thunnus albacares) ..... 5 5 10 15

302.3300 Skipjack or stripe-bellied bonito ............. 5 5 10 15

302.4000 Herrings (Clupea harengus, Clupea

pallasii), excluding livers and roes ......... 5 5 10 15

302.5000 Cod (Gadus morhus, Gadus ogac, ga- dus macrocephalus), excluding livers and roes ................................................... 5 5 10 15

0302.6100 Sardines (Sardina pilchardus, Sardi-

nops spp), sardinella (Sardinella spp), I

brisling or sprats (Sprat/us sprat/us) ....... 5 5 10 15

0302.6200 Haddock (Melanogrammus aeglefinus) .. 5 5 10 15

0302.6300 Coalfish (Pollachius virens) ................... 5 5 10 15

0302.6400 Mackerel tScomber scombrus, Scomber australasius), (Scomber japonicus) ........ 5 5 10 15

0302.6500 Dogfish and other sharks ........................ 5 5 10 15

0302.6600 Eels (Anguilla spp) ................................. 5 5 10 15

0302.6900 Other ....................................................... 5 5 10 15

0302.7000 Livers and roes ....................................... 5 5 10 15

03.03 Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04- 0303.1000 5 10 15 0303.2100 Pacific salmon (Onchorhynchus erka, 5 10 15 0303.2200 O.gorbuscha, O.keta, O.tschawytscha, 5 10 15 0303.2900 O'kisutch, O.Masou and O.rhodurus), 0303.3100 excluding livers and roes ........................ 5 5 10 15 Trout (Salmo trutta, Oncorhynchus my- 5 10 15 kiss, Oiclarki, Ouiguabonita, Oigilae, O.apache and O.chrysogaster) ............... 5 Atlantic salmon (salmo salar) and Da- nube salmon (hucho hucho) .................... 5

Other Flat fish tPlueronectidae, Bothi- dae, Cynoglossidae, Soleidae, scop- thalndae and citharidaei, excluding liv- ers and roes ............................................. 5 Halibut tReinharditius hippoglossoides, Hippoglossus hippoglossus, Hippoglos- sus stenolepis) ......................................... 5

Heading H.S. Code 1995 1997 1999 No. 2001

1996 1998 2000

0303.3200 Plaice (Pleuronecies platessa) ................ 5 5 10 15

0303.3300 Sole (Solea spp.) ..................................... 5 5 10 15 0303.3900 Other Tunas (of the genus Thunnus), 5 10 15 5 10 15 skip jack or stripe-bellied bonito (Euthynnus (kaisueonus) pelanis), ex-

eluding livers and roes ............................ 5

0303.4100 Albacore or long finned tunas tthunnus

alalunga) ................................................ 5

0303.4200 Yellowfin tunas (Thunnus albacares) ..... 5 5 10 15

0303.4300 Skipjack or stripe-bellied bonito ............. 5 5 10 15

0303.4900 Other ....................................................... 5 5 10 15 0303.5000 Gerrubgs (Clupea harengus, Clupea 5 5 10 15 0303.6000 pallasii), excluding Iivers and roes ......... Cod (Gadus morhua, Gadus ogac, Ga- dus macrocephalus), excluding livers 5 5 10 15 and roes ...................................................

Other fish, excluding livers and roes-

0303.7100 Sardines (Sardina pilchardus, Sardi- 5 5 10 15 0303.7200 nops spp.), sardinella (Sardinella spp), brisling or sprats (Sprattus sprattus) ....... 5 5 10 15

Haddock (Melanogrammus aeglefinus) ..

0303.7300 Coa1fish (Pollachius virens) ................... 5 5 10 15 0303.7400 Mackerel (Scomber scombrus, Scomber 5 10 15 0303.7500 5 10 15 australasius, Scomber japonicus) ........... 5

Dogfish and other sharks ........................ 5

0303.7600 Eels (Anguilla spp.) ................................ 5 5 10 15 0303.7700 5 10 15 Sea bass (Dicentrarchus labrax, dicen-

trarchus punctatus) ................................. 5

0303.7800 Hake (Merluccius spp, Urophycis spp) ... 5 5 10 15

0303.7900 Other ....................................................... 5 5 10 15

0303.8000 Livers and roes ....................................... 5 5 10 15

03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or fro- 0304.1000 zen- 25 25 30 30

Fresh or chilled .......................................

0304.2000 Frozen fillets ........................................... 25 25 30 30 0304.9000 Other ....................................................... 25 25 30 30

Heading H.S. Code 1995 1997 1999 No. 2001

03.05 1996 1998 2000

0305.1000 Fish, dried, salted in brine; smoked fish, 10 10 15 15 0305.2000 whether or not cooked before or during 0305.3000 the smoking process; flours meals and 10 10 15 15 0305.3000 pellets of fish fit for human consurnp- 0305.4100 tion- 10 10 15 15 Flour meals and pellets of fish fit for human consumption ................................ 10 10 15 15 Livers and roes, dried, smoked, salted or in brine ............................................... 10 10 15 15 Fish fillets, dried, salted or in brine, but 0305.4200 not smoked .............................................. 10 10 15 15 0305.4900 Smoked fish, including fillets ................. 0305.5100 10 10 15 15 0305.5900 Pacific salmon (Onchorhynchus erka, O.gorbuscha, O.keta, O.tschawytscha, 10 10 15 5 0305.6100 O.kisutch, O.Masou and O.rhodurus), 0305.6200 Atlantic salmon (Salmo salar) and Dan- 10 10 15 15 0305.6300 ube salmon (Hucho hucho) ..................... 0305.6900 Herrings (Clupea harengus, Clupea 10 10 15 15 pallasii) ................................................... Other dried fish, whether or not salted 10 10 15 15 but not smoked ........................................ Cod (Gadus morhua, Gadus ogac, Ga- 10 10 15 15 dus macrocephalus) ................................ Other ....................................................... 10 10 15 15

Fish, salted but not dried or smoked and fish in brine- Herrings (Clupea barengus, Clupea pallasii) ................................................... Cod (Gadus morhua, Gadus ogac, Ga- dus macrocephalus) ................................ Anchovies (Engraulis spp) .....................

Other .......................................................

03.06 Crustaceans, whether in shell or not,

live, fresh chilled frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption-

Heading H.S. Code 1995 1997 1999 No. 2001

1996 1998 2000

Frozen-

0306.1100 Rock lobster and other sea craw fish iPalinurus spp., Panulirus spp., fasus spp.) ........................................................ 20 20 25 25

0306.1200 Lobsters (Homarus spp.) ........................ 20 20 25 25

0306.1300 Shrimps and prawns ................................ 20 20 25 25

0306.1400 Crabs ....................................................... 20 20 25 25 0306.1900 Other, including flours, meals and pel-

lets of crustaceans, fit for human con- sumption ................................................. 20 20 25 25 Not frozen- 0306.2100 Rock lobster and other sea craw fish (Palinurus spp., Panulirus spp., Jasus spp) ......................................................... 20 20 20 20 0306.2200 Lobsters (Homarus spp) ......................... 20 20 25 25

0306.2300 Shrimps and prawns ................................ 20 20 25 25

0306.2400 Crabs ....................................................... 20 20 25 25

03.07 0306.2900 Other, including flours, meals and pel- lets of crustaceans, fit for human con- sumption ................................................. 20 20 25 25

Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or brine; aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine flours, meals and pel- lets of aquatic invertebrates other than crustaceans, fit for human consump- tion-

0307.1000 Oysters, scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten ........................................ 20 20 25 25

0307.2100 Live, fresh or chilled ............................... 20 20 25 25

0307.2900 Other mussels (Mytilus spp., perna 20 20 25 25

spp.) ........................................................

0307.3100 Live, fresh or chilled ............................... 20 20 25 25

0307.3900 Other cuttle fish (Sepia officinalis, Ros-

sia macrosoma, sepiola spp.) and squid (Ommastrephes spp, Loligo spp, Nototodarus spp, Sepioteuthis spp.) ........ 20 20 25 25

Heading H.S. Code CHAPTER 4 No. Dairy produce; birds' 0307.4100 Live, fresh or chilled ............................... eggs; natural honey;

0307.4900 Other octopus (Octopus spp.) ................. edible products of animal origin not 0307.5100 Li ve, fresh or chilled ............................... elsewhere specified or

included

0307.5900 Other ....................................................... Notes 0307.6000 1. The expression "milk" Snails, other than sea snails. Other, in- means full cream milk or eluding flours, meals and pellets of partially or completely aquatic invertebrate other than crusta- skimmed milk.

2. For the purpose of cean, fit for human consumption ............ heading No. 04.05-

0307.9100 Live, fresh or chilled ............................... (a) the term "butter"

0307.9900 Other ....................................................... means natural butter, whey butter or

recombined butter

(fresh, salted or rancid, including caned butter) derived exclusively from milk,

with a milk fat content of 80% or more but not more than 95% by weight; a

maximum milk solids-not-fat content of 2% by weight and a maximum water

content of 16% by weight. Butter does not contain added emulsifiers but may

contain sodium chloride, food colours, neutralising salts and cultures of harm-

less lactic-acid-producing bacteria;

(b) the expression "dairy spreads" means a spreadable emulsion of the water-in- oil type, containing milk fat as the only fat in the product with a milk fat con- tent 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 milk fat are to be classified as cheese in heading No. 04.06 provided that they have the three following characteristics-

(a) a milk fat content, by weight of the dry matter, of 5% or more;

(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and

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 No. 17.02); or

(b) albumins (including concentrates of two or more whey proteins containing by weight more than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading No. 35.04).

Sub-heading Notes

(I) For the purpose of sub-heading No. 0404.1000 the expression "modified whey"

means products consisting of whey constituents i.e., whey from which all or part of the lac-

tose, proteins or minerals have been removed, whey to which natural whey constituents have

been added, and products obtained by mixing natural whey constituents.

(2) For the purpose of sub-heading No. 0405.1000, the term "butter" does not include

dehydrated butter or ghee (sub-heading No. 0405.9000).

Heading H.S. Code 1995 1997 1999 2001 1996 1998 2000 No. 04.01 Milk and cream not concentrated nor containing added sugar or other sweet- 0401.1000 ening matter- 5 5 10 10 0401.2000 Of a fat content, by weight not exceed- 0401.3000 ing 1% ..................................................... 5 5 10 10 Of a fat content, by weight exceeding I % but not exceeding 6% ....................... 5 5 10 10 Of a fat content, by weight not exceed- 04.02 ing6% ..................................................... Milk and cream, concentrated or con- 0402.1000 taining added sugar or other sweetening matter- In powder, granules or other solid forms 5 5 10 10

0402.2100 of a fat content, by weight, not exceed- 5 5 10 10 0402.2900 ing 1.5% .................................................. 0402.9100 Not containing added sugar or other 5 5 10 10 sweetening matter ................................... 0402.9900 Other ....................................................... 5 5 10 10 5 5 10 10 Not containing added sugar or other 04.03 sweetening matter ................................... Other .......................................................

Butter milk, curdled milk and cream,

yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or eo- coa-

0403.1000 Yogurt ..................................................... 20 20 25 25

0403.9000 Other ....................................................... 5 5 10 10

[1996 No. 13.]

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 No. 2001

1996 1998 2000

04.04 Whey, whether or not concentrated or

containing added sugar or other sweet- ening matter, products consisting of natural milk constituents, whether or not containing added sugar or other sweet- ening matter, not elsewhere specified or included-

0404.1000 Whey, and modified whey, whether or not concentrated or containing added sugar or other sweetening matter ............ 20 20 25 25

0404.9000 Other ....................................................... 20 20 25 25

04.05 Butter and other fats and oils derived from milk; dairy spreads-

0405.1000 Butter ...................................................... 55 55 50 50

0405.2000 Dairy Spreads. Other .............................. 55 55 50 50

0405.9100 Butter Milk Fat ....................................... 5 5 IO 10 [1996 No. 13.]

0405.9900 Other ....................................................... 55 55 50 50

04.06 Cheese and curd-

04.07 0406.1000 Fresh (unripened or uncured) cheese in- 04.08 cluding whey cheese and curd ................ 55 55 50 50

0406.2000 Grated or powdered. Cheese, of all

kinds .................................................... 55 55 50 50 ...

0406.3000 Processed cheese, not grated or pow-

dered ....................................................... 55 55 50 50

0406.4000 Blue-veined cheese ................................. 55 55 50 50

0406.9000 Other cheese ........................................... 55 55 50 50

0407.0000 Birds' eggs, in shell, fresh preserved or cooked .................................................... 25 150 55 55 [1999 No. 29.] Birds' eggs, not in shell and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or oth- erwise preserved, whether or not con- taining added sugar or other sweetening

matter- Egg yolks-

0408.1100 Dried ....................................................... 25 25 30 30 25 25 30 30 0408.1900 Other ....................................................... 25 25 30 30 25 25 30 30 0408.9100 Dried......................................................... 35 25 25 25

04.09 0408.9900 Other........................................................ 35 35 40 40 04.10 0409.000 Natural honey.......................................... 0410.0000 Edible products of animal origin, not

Elsewhere specified or included.............

CHAPTER 5

Products of animal origin, not elsewhere specified or included

Note

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 of skins (including fur skins) other than goods of heading No. 05.05 and parings and similar waste or raw hides or skins of heading No. 05.11 (Chapter 41 or 43);

(d) prepared knots or tufts for broom or brush making (heading No. 96.03).

2. For the purposes of heading No. 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, 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.

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 No. 1996 1998

05.01 0501.0000 Human hair, unworked, whether 05.02 or not washed or scoured; waste of human hair ..................................... 60 60 55 55

Pigs, hogs or boars bristles and hair and other brush-making hair; waste of such bristles or hair-

0502.1000 Pigs, hogs or boars bristles and hair and

waste thereof......................................... 60 60 55 55

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 2001 No. 1996 1998 2000

0502.9000 Others ..................................................... 60 60 55 55

05.03 0503.0000 Horsehair and horsehair waste, whether

or not put up as a layer with or without

supporting material ................................. 60 60 55 55

05.04 0504.0000 Guts, bladders and stomachs of animals

(other than fish), whole and pieces thereof, fresh, chilled, frozen, salted in

brine, dried or "smoked" ......................... 25 25 25 25

05.05 Skins and other parts of birds, with their feathers or down, feathers and parts of feather (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-

0505.1000 Feathers of a kind used for stuffing;

Down ...................................................... 20 20 25 25

0505.9000 Other ....................................................... 20 20 25 25

05.06 Bones and horn-cores, unworked, de- fatted, simply prepared (but not cut to shape), treated with acid or degelati- ni sed; powder and waste of these pro- ducts-

0506.1000 Ossein and bones treated with acid ......... 25 25 25 25

0506.9000 Other ....................................................... 25 25 25 25

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-

0507.1000 Ivory; ivory powder and waste ............... 60 60 55 55

0507.9000 Other ....................................................... 60 60 55 55

05.08 0508.1000 Coral ....................................................... 60 60 60 60

0508.1000 Other ....................................................... 15 15 20 20

[1996 No. 13.]

05.09 0509.0000 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 oth-

erwise provisionally preserved ............... 60 60 60 60

[1996 No. 13.]

. Animal products not elsewhere speci- 05.11 fied or included; dead animals of Chap- ter 1 or 3, unfit for human consumption 25 25 25 25

[1996 No. 13.] 0511.1000 Bovine semen ......................................... 10 10 10 10

[1996 No. 13.]

Other:

0511.9100 Products of fish or crustaceans, mol- luscs or other aquatic invertebrates; dead animals of Chapter 3 ...................... 20 20 25 25 [1996 No. 13.]

0511.9900 Other ....................................................... 20 20 25 25 [1996 No. 13.]

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

Note

1. Subject to the second part of heading No. 06.01, this Chapter covers only live trees and goods (including seedling vegetable) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

2. Any reference in heading No. 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 of No. 97.01

Heading H.S. Code Customs Duty Rate No 1995 1997 1999

1996 1998 2000 2001

06.01 0501.0000 Bulbs, tubers, tuberous roots, corms crowns and rhizomes, dormant, in 0601.1000 growth or in flower; chicory plants and 0601.2000 roots other than roots of heading No. 12.12 - Bulbs, tubers, tuberous roots, corms, Crowns and rhizomes, dormant.............. 45 45 40 40 Bulbs, tubers, tuberous roots, corms, Crowns and rhizomes, in growth or in Flower, chicory plants and roots............... 45 45 40 40

06.02 Other live plants (including their roots),

0602.1000 cuttings and slips; mushroom spawn - 0602.2000 Unrooted cuttings and slips...................... 45 45 40 40

Trees, shrubs and bushes, grafted or

not, of kinds which bear edible fruit or

nuts.......................................................... 45 45 40 40

0602.3000 Rhododendrums and azaleas, grafted or

Not........................................................... 45 45 40 40

0602.4000 Roses, grafted or not 45 45 40 40

0602.9000 Other 45 45 40 40

06.03 Cut flowers and flower buds of a kind

Suitable for bouquets or for ornamental

purposes, fresh, dried, dyed, bleched,

impregnated or otherwise prepared '

0603.1000 Fresh......................................................... 70 70 65 65

0603.9000 Other........................................................ 70 70 65 65

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 bouquet or

for ornamental purposes, fresh,dried,

dyed, bleached, impregnated or other '

wise prepared '

0604.1000 Mosses and lichens 70 70 65 65

Other '

0604.9100 Fresh..................................................... 70 70 65 65

0604.9900 Other..................................................... 70 70 65 65

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 heading No's. 07.09,07.10,07.11, and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, cher- vil, tarragon, cress and sweet marjoram (Majorana hortenisis or Origanun majorana).

3. Heading No 07.12 covers all dried vegetables of the kinds falling under heading Nos. 07.10 to 07.1 I, other than-

(a) dried leguminous vegetables, shelled (heading No. 07.13);

(b) sweet corn in the forms specified in headings Nos. 11.02 to 11.04;

(d) flour, meal and powder of the dried leguminous vegetables of heading No. 07.13 (heading No. 11.06).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading No. 09.04).

Heading H.S. Code Customs Duty Rate No 1995 1997 1999

1996 1998 2000 2001

07.01 Potatoes, fresh or chilled '

07.02 0701.1000 Seed.......................................................... 45 45 40 40 07.03 0701.9000 0702.0000 Other........................................................ 45 45 40 40

Tomatoes, fresh or chilled....................... 45 45 40 40

Onions, shallot, garlic, leeks and other

Alliaceous vegetables, fresh or chilled

07.04 Cabbags, cauliflowers, kohirabi, kale

and similar edible brassieas, fresh or

chilled '

0704.1000 Cauliflower and headed broccoli 45 45 40 40 0704.2000 0704.9000 Brussels sprouts......................................... 45 45 40 40

Other.......................................................... 45 45 40 40

07.05 Lettuce (Lactuca sativa) and chicory

(Cichorium spp.) fresh or chilled -

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 2001 No. 1996 1998 2000 Lettuce- 0705.1100 Cabbage lettuce (head lettuce) ................ 45 45 40 40 0705.1900 Other ....................................................... 45 45 40 40

Chicory-

07.06 0705.2100 Witloof chicory (Cichorium intybus var 07.07 foLiosum) ................................................. 45 45 40 40 07.08 07.09 0705.2900 Other ....................................................... 45 45 40 40

07.10 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled-

0706.1000 Carrots and turnips .................................. 45 45 40 40

0706.9000 Other ....................................................... 45 45 40 40 0707.0000 Cucumbers and gherkins, fresh or

chilled ..................................................... 45 45 40 40 Leguminous vegetables, shelled or un- shelled, fresh or chilled- 0708.1000 Peas (Pisum sanvum) .............................. 45 45 40 40

0708.2000 Beans (Vigna spp., PhaseoLus spp.) ........ 45 45 40 40

0708.9000 Other leguminous vegetables .................. 45 45 40 40

Other vegetables, fresh or chilled-

0709.1000 Globe artichokes ..................................... 45 45 40 40

0709.2000 Asparagus ............................................... 45 45 40 40

0709.3000 Aubergines (egg-plants) .......................... 45 45 40 40

0709.4000 Celery other than celeriac ....................... 45 45 40 40

0709.5100 Mushrooms ............................................. 45 45 40 40

0709.5200 Truffles .................................................. 45 45 40 40

0709.6000 Fruits of the genus Capsicum or of the genus Pimenta ........................................ 45 45 40 40

0709.7000 Spinach, New Zealand spinach and ora- che spinach (garden spinach) .................. 45 45 40 40

0709.9000 Other ....................................................... 45 45 40 40

Vegetables (uncooked or cooked by steaming or boiling in water), frozen- 0710.1000 Potatoes .................................................. 45 45 40 40

Heading H.S. Code Customs Duty Rate No. 1995 1997 1999 2001 1996 1998 2000

Leguminous vegetables, shelled or un-

shelled- 0710.2100 Peas (Pismum sativumi ........................... 45 45 40 40

0710.2200 Beans (Vigna spp., Phascolus spp.) ........ 45 45 40 40

0710.2900 Other ....................................................... 45 45 40 40 0710.3000 Spinach, New Zealand spinach (garden

spinach) .................................................. 45 45 40 40 0710.4000 Sweat corn .............................................. 45 45 40 40

0710.8000 Other vegetables .................................... 45 45 40 40

07.1 I 0710.9000 Mixtures of vegetables ............................ 45 45 40 40

07.12 Vegetables provisionally preserved (for 07.13 example, by sulphur dioxide gas, in brine, in sulphur water or in other pre- servative solutions), but unsuitable in that state for immediate consumption-

0711.1000 Onions ................................................... 45 45 40 40

0711.2000 Olives ...................................................... 45 45 40 40

0711.3000 Capers ..................................................... 45 45 40 40

0711.4000 Cucumbers and gherkins ......................... 45 45 40 40

0711.9000 Other vegetables; mixture of vegetables . 45 45 40 40

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared- 0712.2000 Onions ................................................... 45 45 40 40

0712.3000 Mushrooms and truffles .......................... 45 45 40 40

0712.9000 Other vegetables; mixtures of vegetable. 45 45 40 40 Dried leguminous vegetables, shelled, whether or not skinned or split-

0713.1000 Peas (Pisum sativuin) .............................. 45 45 40 40

0713.2000 Chickpeas (garbanzos) ........................... 45 45 40 40

Beans (Vigna spp., Plaseolus spp.)-

0713.3100 Beans of the species (Vigna mungo (L) Hepper or Vigna radiata (L.) Wilezek ..... 45 45 40 40

0713.3200 Small red (Adzuki) beans (Phaseolus or Vigna angularis) ..................................... 45 45 40 40

Customs Duty Rate

Heading Kidney beans, including white pea 1995 1997 1999 2001 H.S. Code beans (phaseolus vulgaris) ..................... 1996 1998 2000 40

No. 45 45 40 0713.3300 Other ....................................................... 45 45 40 40 0713.3900 0713.4000 Lentils ..................................................... 45 45 40 40 0713.5000 Broad beans (Viciafaba var. major)

and horse beans (Viciafaba var.equina,

Vicia faba var. minor) ............................ 45 45 40 40

0713.9000 Other ....................................................... 45 45 40 40

07.14 Manioc, arrowroot, salep, Jerusalem ar-

tichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith-

0714.1000 Manioc (cassava) .................................... 45 45 40 40 0714.2000 0714.9000 Sweet potatoes ........................................ 45 45 40 40

Other ....................................................... 45 45 40 40

CHAPTER 8

Edible fruits 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 fresh fruits and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated or treated for the fol- lowing purposes-

(a) for additional preservation or stablilisation (e.g. by moderate heat treatment, sulphuring, the addition of sorbic acids 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 Customs Duty Rate 1995 1997 1999 2001

No. 1996 1998 2000

08.01 Coconuts, Brazil nuts and cashew nuts, CAP.C49 fresh or dried, whether or not shelled or peeled-

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 No. 2001

1996 1998 2000

Coconuts-

0801.1100 Dessicated ................................................. 45 45 40 40

0801.1900 Other ......................................................... 45 45 40 40

Brazil nuts-

0801.2100 In shell ...................................................... 45 45 40 40

0801.2200 Shelled ...................................................... 45 45 40 40

Cashew nuts-

0801.3100 In shell ...................................................... 45 45 40 40

08.02 0801.3200 Shelled ...................................................... 45 45 40 40 Other nuts, fresh or dried, whether or not

shelled or peeled- Almonds-

0801.1100 In shell ...................................................... 45 45 40 40

0801.1200 Shelled ...................................................... 45 45 40 40

Hazelnuts or filberts-

0802.1200 In shell ...................................................... 45 45 40 40

0802.2200 Shelled ...................................................... 45 45 40 40

Walnuts-

0802.3200 In shell ...................................................... 45 45 40 40

0802.3200 Shelled ...................................................... 45 45 40 40

0802.4000 Chestnuts (Castanea spp.) ......................... 45 45 40 40

0802.5000 Pistachios ................................................. 45 45 40 40 .

0802.9000 Other ......................................................... 45 45 40 40

08.03 0803.0000 Bananas, including plantains, fresh or 08.04 dried ......................................................... 45 45 40 40 .

Dates, figs, pineapples, avocados, gua-

vas, mangoes and mangosteens, fresh or

dried-

0804.1000 Dates ......................................................... 45 45 40 40

0804.2000 Figs ......................................................... 45 45 40 40 ..

0804.3000 Pineapples ................................................. 45 45 40 40

0804.4000 Avocados ................................................. 45 45 40 40 .

0804.5000 Guavas, mangoes, and mangosteens ......... 45 45 40 40

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 No. 2001

08.05 1996 1998 2000

Citrus fruit, fresh or dried-

0805.1000 Orang ..................................................... 45 45 40 40 0805.2000 Mesandarins (including tangerines and

satsumas); clementines, vilkings and

similar citrus hybids .................................. 45 45 40 40

0805.3000 Lemons (Citrus lemon, Citrus limonumi

and limes (Citrus aurontifolia) .................. 45 45 40 40

0805.4000 Grape fruit ................................................. 45 45 40 40 0805.9000 Other ......................................................... 45 45 40 40 0806.1000 08.06 0806.2000 Grapes, fresh or dried- 08.07 Fresh ......................................................... 45 45 40 40

Dried ......................................................... 45 45 40 40

Melons (including watermelons) and pawpaws (papayas), fresh-

Melons (including watermelons)-

0807.1100 Watermelons ............................................. 45 45 40 40

0807.1900 Other ......................................................... 45 45 40 40

0807.2000 Pawpaws (papayas) ................................... 45 45 40 40

08.08 Apples, pears and quinoes, fresh-

0808.1000 Apples ....................................................... 45 45 40 40

0808.2000 Pears and quinoes ...................................... 45 45 40 40

08.09 Apricots, cheerries, peaches (including nectarines), plums and sloes, fresh-

0809.1000 Apricots ..................................................... 45 45 40 40

0809.2000 Cherries ..................................................... 45 45 40 40

0809.3000 Peaches, including nectarines .................... 45 45 40 40

0809.4000 Plums and sloes ......................................... 45 45 40 40

08.10 Other fruit, fresh-

0810.1000 Strawberries .............................................. 45 45 40 40

0810.2000 Raspberries, blackberries, mulberries

and loganberries ........................................ 45 45 40 40

0810.3000 Black, white or red currants and goose-

berries ....................................................... 45 45 40 40

0810.4000 Cranberries, bilberries and other fruits of

the genus vaccinium .................................. 45 45 40 40

Heading HS. Code 1995 1997 1999 2001 No. 0810.5000 1996 1998 2000

Kiwifruit .................................................... 45 45 40 40

0810.9000 Other ....................................................... " 45 45 40 v

08.11 0811.1000 Fruits and nuts, uncooked or cooked by 08,12 0811.2000 steaming or boiling in water, frozen, 08.13 whether or not containing added sugar or 08.14 0811.9000 other sweetening matter- Strawberries .............................................. 45 45 40 40 0812.1000 0812.2200 Raspberries, blackberries, mulberries, 0812.9000 loganberries, black, white or red currants and gooseberries ....................................... 45 45 40 40 0813.1000 Other . ........................................................ 45 45 40 40 0813.2000 0813.3000 Fruits and nuts, provisionally preserved 45 45 40 40 0813.4000 (for example, by sulphur dioxide gas, in 0813.5000 brine, in sulphur water or in other pre- 0814.0000 servative solutions), but unsuitable in that state for immediate consumption-

Cherries .....................................................

Strawberries .............................................. 45 45 40 40

Other ......................................................... 45 45 40 40

Fruit, dried, other than that of headings 45 45 40 40

Nos 08.01 to 08.06. Mixtures of nuts or dried fruits of this Chapter-

Apricots .....................................................

Prunes ....................................................... 45 45 40 40

Apples ....................................................... 45 45 40 40

Other fruit ................................................. 45 45 40 40

Mixtures of nuts or dried fruits of this 45 45 40 40

Chapter ...................................................... 45 45 40 40 Brine, in sulphur water or in other pre- servative solutions .....................................

CHAPTER 9 Coffee, tea, mate and spices

Notes

1. Mixtures of the products of heading Nos. 09.04 to 09.10 are to be classified as follows-

(a) mixtures of two or more of the products of the same heading are to be classi- fied in that heading;

(b) mixtures of two or more of the products of different headings are to be classi-

fied in heading No. 09.10. The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification pro- vided the resulting mixtures retain the essential character of the goods of those headings. Oth- erwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.03. 2 This Chapter does not cover cubeb pepper (Piper cubeba) or other products of heading No. 12.11.

Customs Duty Rate

Headin H.S. Code 1995 1997 1999 2001

No. 1996 1998 2000 , 09.01 \

Coffee, whether or not roasted or decaf- ,

feinated; coffee husks and skins; coffee

substitutes containing coffee in any

portion-

Coffee, not roasted-

0901.1100 Not decaffeinated .............................. 20

0901.1200 Coffee, not roasted .............................. 15 15 20 20

0901.2100 Not decaffeinated ................................ 20 20 25 25

0901.2200 Decaffeinated ...................................... 20 20 25 25

0901.9000 Other .............................................. 20 20 25 25

09.02 Tea, whether or not flavoured-

Green tea (not fermented) in 0902.1000

immediate

packings of a content not exceeding 25 25 30 30

3kg .......

0902.2000 Other green tea (not fermented) ......... 25 25 30 30

0902.3000 Black tea (fermented and partly fer-

mented), in immediate packings of a

content not exceeding 3kg 25 25 30 30

0902.4000 Other black tea (fermented) and other

partly fermented tea ............................ 25 25 30 30

09.03 0903.0000 Mate ................................................... 25 25 30 30

09.04 Pepper of the genus Piper: dried or

crushed or ground fruits of the genus Capsicum or of the genus Pimenta-

Pepper-

0904.1100 Neither crushed nor ground ............. 45 45 45 45

0904.1200 Crushed or ground.......................... 45 45 45 45

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 No. 1996 1998 0906 2000 09.07 0904.2200 Fruits of the genus Capsicum or of the 45 45 45 45

genus Pimenta, dried or crushed or ground.....................................................

0905.0000 Vanilla...................................................... 30 30 35 35

Cinnamon and cinnamon tree flowers -

0906.1000 Neither crushed nor ground.................. 30 30 35 35

0906.2000 Crushed or ground.................................. 30 30 35 35

0907.0000 Cloves (whole fruit, cloves and stems).... 30 30 35 35

09.08 Nutmeg, mace and cardamoms - 30 30 35 35 09.09 Seeds of anise, badian, fennel, coriander 09.10 cumim, or caraway; juniper berries '

0909.1000 Seeds of anise or badian ............................ 30 30 35 35 0909.2000 0909.3000 Seeds of coriander....................................... 30 30 35 35 0909.4000 0909.5000 Seeds of cumim ............................................ 30 30 35 35

0910.1000 Seeds of caraway......................................... 30 30 35 35 0910.2000 0910.3000 Seeds of fennel juniper berries................. 30 30 35 35 0910.4000 0910.5000 Ginger, saffron, turmeric (curcuma)

thyme, bay leaves, curry and other

spices-

Ginger.......................................................... 45 45 40 40

Saffron......................................................... 45 45 40 40

Turmeric (Curcuma).................................. 45 45 40 40

Thyme; bay leaves.................................... 45 45 40 40

Other spices:.............................................. 45 45 40 40

0910.6000 Mixtures referred to in Note 1(b) to this

Chapter...................................................... 40 40 35 35

0910.990 Other.......................................................... 40 40 35 35

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 No. 10.06.

2. Heading No. 10.05 does not cover sweet corn (Chapter 7).

Sub-heading 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.

Heading H.S. Code Customs Duty Rate No. Wheat and meslin- 1995 1997 1999 10.01 1996 1998 2000 2001

01.02 1001.1000 Durum wheat........................................... 10 10 15 15 10.03 1001.9000 Other........................................................ 10 10 15 15 10.04 10.05 1002.0000 Rye.......................................................... 10 10 51 51 1003.0000 Barley...................................................... 15 20 20 20 10.06 [1998 No. 20.] 1004.0000 Oats......................................................... 15 15 15 15

Maize (corn) 1005.1000 Seed..................................................... 30 30 25 25 1005.9000 Other.................................................. 30 30 25 25

Rice- 1006.1000 Rice in the husk (paddy or rough)......... 50 50 50 50 1006.2000 Husked (brown) rice........... 1006.3000 Semi-milled or wholly milled rice,

10.08 1006.4000 whether or not, polished or glazed........... 50 50 50 50 1007.0000 Broken rice............................................. 50 50 50 50 (1996 No. 13) 1008.4000 Grain sorghum.................................... 150 150 100 100 1008.2000 Buck wheat, millet and canary seed; 1008.3000 other cereals - 1008.9000 Buck wheat.......................................... 10 10 15 15 Millet................................................ 150 150 100 100 Canary seed........................................ 40 40 35 35 Other cereals................................ 40 40 35 35

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 No. 09.01 or 21.01);

(b) prepared flours, meals or starches of heading No. 19.01;

(d) vegetables, prepared or preserved, of heading No. 20.01,20.04 or 20.05;

(e) pharmaceutical products (Chapter 30); or

(f) starches having the character of perfumery, cosmetics or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product-

(a) a starch content (determined by the modified Ewers polarimetric method) ex- ceeding that indicated in Column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that indi- cated in Column (3).Otherwise, they fall in heading No. 23.02,

however, germ of cereals, whole, flattened, in flakes or ground is always classified in heading No. 11.04.

(B) Products falling in this Chapter under the above provisions shall be classified in heading No. 11.0 I 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 that shown against the cereal concerned,

Otherwise, they fall in heading No. 11.03 or 11.04.

Rate of passage through sieve with an apperture of-

Cereal Starch Ash content 315 500 content micrometres microme-

(3) (1 ) (2) % (microns) tres 2.5 (4) (5) % 3 % % 5 80 - Wheat and rye 45 80 - 2 80 - Barley 45 1.6 4 - 90 Oats ........................ 45 80 - 80 - Maize (corn) and grain sorghum ........................ 45 Rice .............................. 45 Buckwheat .................... 45

3. For the purposes of heading No. 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 products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25mm.

Heading H.S. Code Wheat or mesli flour....................................... 1995 1997 1999 2001 No. 1101.0000 1996 1998 2000 60 11.01 60 60

11.02 Cereal flours other than that of wheat or

Meslin -

1102.1000 Rye flour........................................................ 40 40 40 40

1102.2000 Maize (corn) flour......................................... 40 40 40 40

1102.3000 Rice flour.......................................................... 40 40 40 40

1102.9000 Other............................................................ 40 40 40 40

11.03 Groats and meal-

1103.1100 Of wheat......................................................... 60 60 60 60

1103.1200 Of oats......................................................... 40 40 40 40

1103.1300 Of maize (corn)............................................ 40 40 40 40

1103.1400 Of rice.......................................................... 40 40 40 40

11.04 1103.1900 Of other cereal pellets ...................................... 40 40 40 40 1103.2100 Of wheat........................................................... 40 40 40 40 1103.2900 Of other cereals............................................... 40 40 40 40

Cereal grains otherwise worked (for ex- ample, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germs of cereals, whole, rolled Flaked or ground ' Rolled or flaked grains ' 1104.1100 Of barley............................................................... 40 40 40 40

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 No. 2001

1104.1200 1996 1998 2000

Of oats ...................................................... 40 40 40 40

1104.2300 Of maize (corn) ......................................... 40 40 40 40

11.05 1104.2900 Of other cereals ......................................... 40 40 40 40 1104.3000 Germs of cereals, whole-rolled, flaked or

ground ....................................................... 40 40 40 40 Flour, meal powder flakes, granules and pellets of potatoes- 1105.1000 Flour, meal and powder ............................ 50 50 45 45

11.06 1105.2000 Flakes, granules and pellets ...................... 50 50 45 45 11.07 11.08 Flour, meal and powder of the dried le- guminous vegetables of heading No. 11.09 07.13, of sago or of roots or tubers of heading No. 07.14; or of the products of

Chapter 8- 1106.1000 Of the dried leguminous vegetables of heading No. 07. I 3 ..................................... 50 50 45 45 1106.2000 Of sago, or of roots or tubers of heading No. 07.14 ................................................ 50 50 45 45

1106.3000 Of the products of Chapter 8 ..................... 50 50 45 45

Malt, whether or not roasted-

1107.1000 Not roasted ................................................ 40 20 20 20

1107.2000 Roasted ..................................................... 40 20 20 20 [1998 No. 20.]

Starches: inulin-

Starches-

1108.1100 Wheat starch ........................................... 40 40 45 45 ..

1108.1200 Maize (corn) starch ................................... 40 40 45 45

1108.1300 Potato starch ........................................... 40 40 45 45 ..

1108.1400 Manioc (cassava) starch ............................ 40 40 45 45

1108.1900 Other ........................................... 40 40 45 45 starches

1108.2000 Inulin ................................................. 40 40 45 45

1109.0000 Wheat gluten, whether or not dried ........... 40 40 45 15

CHAPTER 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw andfodder

Notes

1. Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2. Heading No. 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially re fatted with their original oils. It does not, however, apply to residues of headings Nos. 23.04 to 23.06.

3. For the purposes of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind used for sowing".

Heading No. 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;

(d) products of heading Nos. 12.01 to 12.07 or 12.11.

4. Heading No. 12.11 applies, inter alia, to the following plants or parts thereof: basil, bor- age, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.11 does not, however, apply to-

(a) medicaments of Chapter 30;

(b) perfumery, cosmetic or toilet preparations of Chapter 33; or

5. For the purpose of heading No. 12.12, the term sea weeds and other algae does not in- clude-

(a) dead single cell-micro-organisms of heading No. 21.02;

(b) cultures of micro-organisms of the heading No. 30.02; or

Heading H.S. Code 1995 1997 1999 No. 2001

12.01 1996 1998 2000

1201.0000 Soya beans, whether or not broken................... 30 30 25 25

12.02 Ground-nuts, not roasted or otherwise

Cooked, whether or not shelled or broken -

12.03 1202.1000 In shell............................................................... 25 25 25 25 12.04 1202.2000 Shelled, whether or not broken........................ 25 25 25 25 12.05 1203.0000 Copra................................................................. 25 25 25 25 12.06 1204.0000 Linseed, whether or not broken........................ 10 10 10 10 1205.0000 Rape or colza seeds, whether or not broken ...... 10 10 10 10 1206.0000 Sunflower seeds, whether or not broken............. 10 10 10 10

12.07 Other oil seeds and oleaginous fruits,

12.08 Whether or not broken ' 12.09 1207.1000 Palm nuts and kernels........................................ 25 25 20 20

1207.2000 Cotton seeds...................................................... 25 25 20 20

1207.3000 Castor oil seeds................................................. 10 10 10 10

1207.4000 Sesamum seeds................................................. 10 10 10 10

1207.5000 Mustard seeds.................................................... 10 10 10 10

1207.6000 Safflower seeds.................................................. 10 10 10 10

Other-

1207.9100 Poppy seeds........................................................ 10 10 10 10

1207.9200 Shea nuts (karite nuts)........................................ 25 25 20 20

1207.9000 Other................................................................... 25 25 20 20

Flours and meals of oil seeds or oleaginous fruits

Other than those of mustard '

1208.1000 Of soya beans....................................................... 35 35 30 30

1208.9000 Other.................................................................... 35 35 30 30

Seeds, fruits and spores, of a kind used for sowing

Beet seed '

1209.1100 Sugar beet seed..................................................... 10 10 10 10

1209.1900 Other..................................................................... 10 10 10 10

Seeds of forage plants, other than beet seed '

1209.2100 Lucerne (alfalfa) seed............................................. 10 10 10 10

1209.2200 Clover (Trifolium spp.) seed................................... 10 10 10 10

1209.2300 Fescue seed............................................................ 10 10 10 10

1209.2400 Kentucky blue grass (Poa pratensis L.) seed......... 10 10 10 10

1209.2500 Rye grass (Lolium muliflorum Lam, Lolium perenne

L.) seed.................................................................. 10 10 10 10

1209.2600 Timothy grass seed................................................. 10 10 10 10

1209.2900 Other...................................................................... 10 10 10 10 1209.3000 Seeds of herbaceous plants cultivated principally

for their flowers..................................................... 10 10 10 10 Other: 1209.9100 Vegetable seeds...................................................... 10 10 10 10

Heading 1995 1997 1999 H.S. Code 2001

No. 1996 1998 2000

1209.9000 Other...................................................................... 10 10 10 10

1210 Hop cones, fresh or dried, whether or not ground, 12.11 12.12 Powdered or in the form of pellets; lupulin '

1210.1000 Hop cones, neither ground nor powdered nor in the

form of pellets........................................................... 10 10 10 10

1212.2000 Hop cones, ground, powdered or in the form of

Pellets; lupulin.......................................................... 10 10 10 10

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 '

1211.1000 Liquorice roots.......................................................... 10 10 10 10

1211.2000 Ginseng roots............................................................ 10 10 10 10

1211.9000 Other........................................................................ 10 10 10 10

Locust beans, seaweeds and othe 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 saivum) of a kind used primarily for human

consumption, not elsewhere specified or included '

1212.1000 Locust beans, including locust beans 20 20 15 15

1212.2000 Seaweeds and other algae........................................ 15 15 15 15

1212.3000 Apricot, peach or plum stones and kernels.............. 15 15 15 15

Other:

1212.9100 Sugar beet.................................................................. 15 15 15 15

1212.9200 Sugar cane.................................................................. 20 20 15 15

Heading H.S. Code Customs Duty Rate No. 1995 1997 1999

1996 1998 2000

1212.9900 Other ......................................................... 20 20 I5 IS

12.13 1213.0000 Cereal straw and husks, unprepared,

whether or not chopped, ground, pressed

or in the form of pellets IS IS IS IS

12.14 Swedes, mangolds, fodder roots, hay, lu- cerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets-

1214.1000 Lucerne (alfalfa) meal and pellets ............. IS IS IS lS

1214.9000 Other ......................................................... IS IS IS 15

CHAPTER 13

Lac; gums, resins and other vegetable saps and extracts

Note

1. Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading, does not apply to-

(a) liquorice extract containing more than ten per cent by weight of sucrose or put up as confectionery (heading No. 17.04);

(b) malt extract (heading No. 19.0 I);

(d) vegetable saps or extracts constituting alcoholic beverages, (Chapter 22);

(e) camphor, glycyrrhizin or other products of heading No. 2914 or 29.38;

(f) medicaments of heading No. 30.03 or 30.04 or blood grouping reagents (heading No. 30.06); '\

(g) tanning or dyeing extracts (heading No. 32.0 I or 32.03);

(h) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous

(i) distillates or aqueous solutions of essential oils or preparations based on

odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or natural rubber, balata, gutta-percha, guayule, chide or similar natural gums (heading No. 40.01).

Customs, Excise Tariff, etc. (Consolidation) Act

Customs Duty Rate

Heading 1995 1997 1999 H.S. Code 2001

No. 1996 1998 2000

13.01 1301.0000 Lac; natural gums, resins, gum-resins and

oleoresins (for example balsams)-

1301.1000 Lac ................................................. 20 20 15 15

1301.2000 Gum Arabic ................................................ 20 20 15 15

1301.9000 Other .......................................................... 20 20 15 15

13.02 Vegetable saps and extracts, pectic sub- r=. stances, pectinates and pectates; agar- agar and other mucilages and thickeners whether or not modified, derived from vegetable products-

Vegetable saps and extracts-

1302.1100 Opium ........................................................ 10 10 15 15

1302.1200 Of liquorice ................................................ 10 10 15 15 1302.1300 Of hops ........................................... 10 10 15 15 1302.1400 Of pyrethrum or of the roots of plants

containing rotenone- 1302.1900 Other .......................................................... 10 10 15 15 1302.2000 Pectic substances, pectinates and pec-

tates ............................................................ 10 10 15 15 Mucilages and thickeners, whether or not

modified, derived from vegetable pro- ducts-

1302.3100 Agar-agar .......................... : ........................ 10 10 15 15

1302.3200 Mucilage and thickeners, whether or not modified from locust beans, locust bean seeds or guar seeds ..................................... 10 10 15 15

1302.3900 Other .......................................................... 10 10 15 15

2. Heading No. 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 No. 44.04).

3. Heading No. 14.02 does not apply to wood wool (heading No. 44.05).

4. Heading No. 14.03 does not apply to prepared knots or tufts for broom or brush making (heading No. 96.03).

Customs Duty Rate

Heading H.5. Code 1995 1997 1999 2001 No. 1996 1998 2000

14.01 Vegetable materials of a kind used

primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed ce- real straw, and lime bark)-

1401.1000 Bamboos ............................................... 15 15 15 15

1401.2000 Rattans .................................................. 15 15 15 15

1401.9000 Other ..................................................... 15 15 15 15

14.02 Vegetable materials of a kind used

primarily for plaiting (for example, kapok, vegetable hair and eel-grass (whether or not put up as a layer with or without supporting materials-

1402.1000 Kapok ................................................... 15 15 15 15

1402.9000 Other ..................................................... 15 15 15 15

14.03 Vegetable materials of a kind used

primarily in brooms or in brushes (for

example, broorncom,' piassava, couch- grass and istle), whether or not in hanks or bundles-

1403.1000 Broomcorn (Sorghum vulgare var

technicum) ............................................ 15 15 15 15

1403.9000 Other ..................................................... 15 15 15 15

14.04 Vegetable products not elsewhere ~ specified or included- 15 1404.1000 Raw vegetable materials of a kind used primarily in dyeing or tanning ...... 15 15 15

1402.2000 Cotton linters ........................................ 15 15 15 15

1404.2000 Other ..................................................... 15 15 15 15

SECTION ill

Animal or vegetable fats and oil and their cleavage products; prepared edible fats; animal or vegetable waxes

CHAPTER I5

Animal or vegetabLe fats and oil 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 No. 02.09;

(b) cocoa butter, fat or oil (heading No. 18.04);

(c) edible preparations containing by weight more than 15 per cent of the product of heading No. 4.05 (generally Chapter 21);

(d) greaves (heading No. 23.0 I ) or residues of heading Nos. 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 No. 40.02).

2. Heading No. 15.09 does not apply to oils obtained from olives by solvent extraction (heading No. 15.10).

3. Heading No. 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 fat and oils and their fractions.

4.Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall

in heading No. 15.22.

Heading H.S. Code Customs Duty Rate No. 1995 1997 1999

1996 1998 2000

15.01 1501.0000 Pig fat (including lard) and poultry fat,

15.02 other than that of heading No. 02.09 or r> 15.03 ....................................................... 15 15 15 15 1502.0000 Fats of bovine animals, sheep or goats, 15.03 15.04 raw or rendered, whether or not pressed

or solvent-extracted ................................ 15 15 15 15

1503.0000 Lard stearin, lard oil, oleostearin, oleo-

oil and tallow oil, not emulsfied or 20 20 25 25 mixed or otherwise prepared

Fats and oils and their fractions, of fish

or marine mammals, whether or not re- fined, but chemically modified-

1504.1000 Fish-liver oils and their fractions ............ 20 20 25 25

Customs Duty Rate

Heading 1995 1997 1999 2001 H.S. Code 1996 1998 2000 25 Fats and oils and fractions, of fish, other 25 No. than livers oils ......................................... 20 20 25 1504.2000 Fats and oils and their fractions, of ma- 25 1504.3000 rine mammals .......................................... 20 20 25 Wool grease and fatty substances de- 15.05 rived therefrom (including lanolin)-

1505.1000 Wool grease, crude ................................. 20 20 25

1505.9000 Other ....................................................... 20 20 25 25

15.06 1506.0000 Other animal fats and oils and their

fractions, whether or not refined, but

not chemically modi tied ...'''.'...'.. , .......... 20 20 25 25

15.07 Soya-bean oil and its fractions, whether

or not refined, but not chemically modi-

fied-

1507.1000 Crude oil, whether or not degummed 30 30 55 55

1507.9000 Other ....................................................... 30 30 55 55

[1999 No. 29.]

15.08 Ground-nut oil and its fractions, whether or not refined, but not cherni- cally modified-

15.09 1508.1000 Crude oil ................................................. 30 30 55 55 15.10 55 15.11 1508.9000 Other ....................................................... 30 30 55 [1999 No. 29.] 55 Olive oil and its fractions, whether or not refined, but not chemically modi- ~ fied- 1509.1000 Virgin ..................................................... 15 15 55

1509.9000 Other ....................................................... 15 15 55

[1999 No. 29.] 1510.0000 Other oil and its fractions, obtained

solely from olives, whether or not re- fined, but not chemically modified, in- eluding blends of these oils or fractions of heading No. 15.09 .............................. 15 15 55

[1999 No. 29.] Palm oil and its fractions, whether or not refined, but not chemically modi-

fied- 1511.1000 Crude oil ................................................. 30 30 55

SECTION VI

Products of the chemical or allied industries

Notes

1. (a) Goods (other than radioactive ores) answering to a description in heading No. 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 No. 28.46 are to be classified in those headings and in no other heading of this section.

2. Subject to Note I above, goods classified in heading No. 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of 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 constitu- ents 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.

CHAPTER 28

Inorganic chemical; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or 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 (in-cluding an anti-caking agent) necessary for their preservation or transport;

(e) the products mentioned in (a), (b), (c) or (d) above with an added anti-dusting agent or a

colouring substance added to facilitate their identification or for safety reasons, provided

that the additions do not render the product particularly suitable for specific use rather than for general use.

2. In addition to dithionites and sulphoxylates, stabilised with organic substances heading

No. 28.31), carbonates and peroxocarbonates of inorganic bases (heading No. 28.36), cya-

nides, cyanide oxides and complex cyanides of inorganic bases (heading No. 28.37), fulmi-

nates, cyanates and thiocyanates, of inorganic bases (heading No. 28.38), organic products included in

heading Nos. 28.43 to 28.46 and carbides (heading No. 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 No. 28.11);

(b) halide oxides of carbon (heading No. 28.12);

(d) thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanate tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading No. 28.42);

(e) hydrogen peroxide, solidified with urea (heading No. 28.47), carbon oxysulphide thiocarbonyl

halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading No. 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;

(d) inorganic products of a kind used as luminophores, of heading No. 32.06;

(e) artificial graphite (heading No. 38.01); products put up as charges for fire ex- tinguishers or put up in fire extinguishing grenades, of heading No. 38.13: ink removers put up in packings for retail sale, of heading No. 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 No. 38.23;

(j) precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings Nos. 71.02 to 71.05), or precious metals or precious metals alloys of Chapter 71;

(g) the metals, whether or not pure, metal alloy 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 met- als (heading No. 90.01).

4. Chemically defined complex acids consisting of a non-metal acid of sub-chapter IT and metalic acid of sub-chapter IV are to be classified in heading No. 28.11.

S. Heading Nos. 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Ex- cept where the context otherwise requires, double or complex salts are to be classified in heading No. 28.42.

6. Heading No. 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;

Customs Duty Rate

Heading H.S Code 1995 1997 1999 No. 1996 1998 200

28.51 2851.0000 Other inorganic compounds (including

distilled or conductivity water and 10 10 15 15 water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious met- als ..........................................................

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 stercoisomers), whether or not saturated (Chapter 27);

(c) the products of heading Nos. 29.36 to 29.39 or the sugar ethers and sugars sugar esters, and their salts, of heading No. 29.40, or the products of heading No.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 pro- vided 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;

(j) the products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport;

(g) the products mentioned in (a), (b), (c) (d), (e) or (j) above with an added anti- dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use;

(h) the following products, diluted to standard strengths, for the production of azo- dyes: diazonium salts, couplers used for these salts and diazotisable amines and their salts.

2. This Chapter does not cover-

(a) goods of heading No. 15.04 or crude glycerol of heading No. 15.20;

(b) ethylchohol (heading No.22.07 or 22.08);

(d) the compounds of carbon mentioned in Note 2 to Chapter 28;

(e) urea (heading No. 31.02 or 31.05);

(j) colouring matter of vegetable or animal origin (heading No. 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as fluores- cent brightening agents or as luminophores (heading No. 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading No. 32.12);

(g) enzymes (heading No. 35.07);

(h) metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuel, or liquid or lique- fied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300cm (heading No. 36.06);

(i) products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades, of heading No. 38.13; ink removers put in packings for retail sale, of heading No. 38.24; or

(j) optical elements, for example, of ethylendiamine tartrate (heading No. 90.0 I).

3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order.

4. In heading Nos. 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halo- genated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound de- rivatives, such as sulphohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives.

Nitro or nitroso groups are not to be taken as "nitrogen-functions" for the purposes of heading No. 29.29.

For the purposes of heading Nos. 29.11, 29.12, 29.18 and 29.22, "oxygen-function" is to be restricted to the functions (the characteristic organic oxygen-containing groups) referred to in headings Nos. 29.05 to 29.20.

5. (a) The esters of acid-function organic compounds of sub-chapter I to VII with

organic compounds of these sub-chapters are to be classified with that com-

pound which is classified in the heading which occurs last in numerical order in

these sub-chapters;

(b) esters of ethyl alcohol with acid-function organic compounds of sub-chapters I to VII are to be classified in the same heading as the corresponding acid- function compounds;

(i) inorganic salts of organic compounds such as acid-phenol or enol- functions compounds or organic bases, of sub-chapters I to X or heading No. 29.42, are to be classified in the heading appropriate to the organic compound; and

(ii) salts formed between organic compounds of sub-chapters I to X or heading No. 29.42 are to be classified in the heading appropriate to the base acid (including phenol-or enol-function compound) from which they are formed, whichever occurs last in numerical order in the Chapter;

(d) metal alcholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading No. 29.05);

(e) halides of carboxylic acids are to be classified in the same heading as the corre- sponding acids.

6. The compounds of heading Nos. 29.30 and 29.31 are organic compounds the molecule of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non- metals or of metals (such as sulphur, aresenic, mercury or lead) directly linked to carbon at- oms.

Heading No. 29.30 (organo-sulphur compounds) and heading No. 29.31 (other organo- inorganic compounds) do not include sulphonated or halogenated derivatives (including com- pound 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 sulpho- nated or halogenated derivatives (or compound derivates).

7. Headings Nos. 29.32, 29.33 and 29.34 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of alhedydes or of thioaldehydes, anhydrides of poly- basic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with poly-basic acids or imides of polybasic acids.

These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed.

Sub-heading Note

8. Within anyone heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same sub-heading as that compound (or group of compounds) provided that they are not more specifically covered by any other sub-heading and that there is no residual sub-heading name "Other" in the series of sub-headings con- cerned.

Hydrocarbons and their halogenated, sulphonated, nitratedor nitrosted derivatives

CHAPTER 30

Pharmaceutical products

Notes

1. This Chapter does not cover-

(a) foods or beverages (such as dietetic, diabetic or fortified foods, food supple- ments,

tonic beverages and mineral waters) (section IV);

(b) plasters specially calcined or finely ground for use in dentistry (heading No. 25.20);

(d) preparations of headings Nos. 33.03 to 33.07. even if they have therapeutic or prophylactic properties;

(e) soap or other products of heading No. 34.01 containing added medicaments;

(f) preparations with a basis of plaster for use in dentistry (heading No. 34.07); or

(g) blood albumin not prepared for therapeutic or prophylactic uses (heading No. 35.02).

2. For the purpose of heading No. 30.02 the expression "modified immunological pro- ducts" applies only to monoclonal antibodies (MABs), antibody fragements, antibody conju- gates and antibody fragment conjugates.

(vi) double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate;

(vii) calcium cyanamide, whether or not pure or treated with oil;

(viii) urea, whether or not pure.

(B) Fertilisers consisting of any of the goods described in (A) above mixed together.

(C) Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances.

(D) Liquid fertilisers consisting of the goods of sub-paragraph (A) (ii) or (vii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution.

3. Heading No. 31.03, applies only to the following goods, provided that they are not put up

in the forms or packages described in heading No. 31.05-

(A) Goods which answer to one or other of the descriptions given below-

(i) basic slag;

(ii) natural phosphates of heading No. 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 per cent by weight of fluorine calculated on the dry anhydrous product.

(B) Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limited.

(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 No. 31.04 applies only to the following goods, provided that they are not put up

in the forms or packages described in heading No. 35.10.

(a) goods which answer to one or other of the descriptions given below-

(i) crude natural potassium salts (for example, carmallite, 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 (monoammoonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and line mixtures thereof, are to be classified in heading No. 31.05.

6. For the purposes of heading No. 31.05, the term "other fertilisers" applies only to pro- ducts of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium.

Customs Duty Rate

Heading 1995 1997 1999 H.S. Code 2001

No. 1996 1998 2000

32.10 3210.0000 Other paints and varnishes (including

enamels, lacquers and distempters);

prepared water pigments of a kind used

for finishing leather 45 45 45 45

32.1 I 3211.0000 Prepared driers 45 45 45 45 32.12 ........................................

Pigments (including metalic 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

3212.1000 Stamping foils 10 10 15 15 .........................................

3212.9100 Security ink, pigments for printing of national currency imported

by NSPMC .. 00

[1999 No. 29.]

3212.9900 Other pigments 15 15 ........................................ 32.13 Artists', students' or signboard painters'

colours, modifying tints, amusement

colours and the like, in tablets, tubers,

jars, bottles, pans or in similar forms or

3213.1000 packings- 10 10 15 15 3213.9000 10 10 15 15 Colours in sets 32.14 ......................................... 32.15 Other .......................................................

Glaziers' putty, grafting putty, resin

cements, caulking compounds and other

mastics; painters' fillings; non-

refractory surfacing preparations for facades, indoors, walls, floors

, ceilings or

32 I 4.1000 the like-

Glaziers' putty, grafting putty, resin

cements, caulking compounds and other

mastics; painters' ................... 10 10 15 15 fillings

3214.9000 Other 10 10 15 15 .......................................................

Printing ink, writing or drawing ink and other inks, whether or not

concentrated

or solid-

3215.1000 Printing ink- 35 35 35 35 100 35 35 35 35 3215.1900 Black ....................................................... Other

CHAPTER 34

Soap, organic surface-active agents, washing preparations, lubricating preparations, artifi- cial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pasters, "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 No. 15.17);

(b) separate chemically defined compounds; or

(c) shampoos, dentifrices, shaving creams and foams, or bath preparations con- taining soap or other organic surface-active agents (heading No. 33.05, 33.06 or 33.07).

2. For the purposes of heading No. 34.01, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading No. 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abra- sive powders remain classified in heading No. 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In others forms, they are to be classified in heading No. 34.05 as "scouring powders" and similar preparations.

3. For the purposes of heading No. 34.02, organic "surface-active agents" are products which when mixed with water at a concentration of 0.5 per cent at 20 degrees centigrade and left to stand for one hour at the same temperature-

(a) give a transparent or translucent liquid or stable emulsion without separation of

insoluble matter; and

(b) reduce the surface tension of water to 4.5 x 10.2 N/M (45 dyne/cm) or less.

4. In heading No. 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 No. 34.04, subject to the exclusions 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, minerals substances or other materials.

The heading does not apply to-

(a) products of heading No. 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 No. 15.21;

mixed or merely coloured; or

(d) waxes mixed with, dispersed in or dissolved in a liquid medium (heading

Nos. 34.05, 38.09, etc.).

(d) solutions (other than collodions) consisting of any of the products specified in headings Nos. 39.01 to 39.13 in volatile organic solvents, when the weight of the solvent exceeds 50% of the weight of the solution (heading No. 32.08); stamping foils of heading No. 32.12;

(e) organic surface-active agents or preparations of heading No. 34.02;

(f) run gums or ester gums (heading No. 38.06);

(g) diagnostic or laboratory reagents on a backing of plastics (heading No. 38.22);

(h) synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

(i) saddlery or harness (heading No. 42.01) or trunks, suitcases, handbags or other containers of heading No. 42.02;

(j) plaits, wickerwork or other articles of Chapter 46;

(k) wall coverings of heading No. 48.14;

(I) goods of section XI (textiles and textile articles);

(m) articles of section XII (for example, footwear, headgear, umbrellas, sun um- brellas, walking-sticks, whips, riding-crops or parts thereof);

(n) imitation jewellery of heading No. 71.17;

(0) articles of section XVI (machines and mechanical or electrical appliances);

(P) parts of aircraft or vehicles of section XVII;

(q) articles of Chapter 90 (for example, optical elements, spectacle frames, draw- ing instruments);

(r) articles of Chapter 91 (for example, clock or watch cases);

(s) articles of Chapter 92 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking popes, cigarette-holders or the like, parts of vacuum-flasks or the like, pens, propelling pencils);

(r) articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illu- minated signs, prefabricated buildings);

(u) articles of Chapter 95 (for examples, toys, games, sport requisites); or

(v) articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette holders or the like, parts of vacuum flasks or the like, pens, propelling pencils).

3. Heading Nos. 39.01 to 39.11 apply only to goods of a kind produced by chemical synthe- sis, falling in the following categories-

(a) liquid synthetic polyolefins of which less than 60% by volume distils at 300'C after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings Nos. 39.01 and 39.02);

(b) resins, not highly polymerised, of the coumarone-indene type (heading No. 39.11);

(d) silicones (heading No. 39.10);

(e) resols (heading No. 39.09) and other prepolymers.

4. The expression "copolymers" covers all polymers in which no single monomer unit con- tributes 95% or more by weight to the total polymer content. For the purpose of this Chapter except where the content otherwise requires, copolymers (including copolycondensates,

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 purpose of this note, constituent eo- monomer 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 poly- mer chain have been changed by chemical reaction, are to be classified in the heading appro- priate to the unmodified polymer. This provision does not apply to graft copolymers.

6. In headings Nos. 39.01 to 39.14 the expression "primary forms" applies only to the fol- lowing forms-

(a) liquids and pasters, including dispersions (emulsions and suspensions) and solutions;

(b) blocks of irregular shape; lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

7. Heading No. 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings Nos. 39.10 to 39.14).

8. For the purposes of heading No. 39.17, the expression "tubes, pipes and hoses" means hollow products, whether semi-manufactured or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes). This expression also includes sausage casings and other lay-flat tubing. However, except for the last-mentioned, those having an internal cross section other than round, oval, rectangular (in which the length does not exceed 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 purpose of heading No. 39.18, the expression "wall or ceiling coverings of plas- tics" 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 Nos. 39.20 and 39.21, the expression "plates, sheets, film, foil and strip" ap- plies 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 No. 39.25 applies only to be the following articles, not being products covered by any of the earlier headings of sub-Chapter 11-

(a) reservoirs, tanks (including septic tanks), vats and similar containers, of a ca- pacity exceeding 3001;

(b) structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

(cl) doors, windows and their frames and thresholds for doors;

(e) balconies, balustrades, fencing, gates, and similar barriers;

if) shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof;

(g) large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

(h) ornamental architectural features, for example, tlutings, cupolas, dovecotes; and

(i) fittings and mountings intended for permanent installation in or on doors, win- dows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Sub-heading Note

1. Within anyone heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions-

(a) where there is a sub-heading named "other" in the same series-

(i) the designation in a sub-heading of a polymer by prefix "poly" (e.g., poly- etylene and polyamide -6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute 95% or more by weight of the total polymer content;

(ii) the copolymers named in sub-headings Nos. 3901.3000, 3903.2000, 3903.3000 and 3904.3000 are to be classified in those sub-headings, pro- vided that the comonomer units of the named copolymers contribute 95% or more by weight of the total polymer content;

Customs Duty Rate

Heading H.S. Code 1995 1997 1999 No. 2001

1996 1998 2000

Printed-

5209.5100 Plain weave ............................................. 65 65 65 65

[1998 No. 20.]

5209.5200 3-thread or 4-thread twill, including cross twill ................................................ 65 65 65 65

[1998 No. 20.]

5209.5900 Other fabrics ............................................ 65 65 65 65

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 200glm2-

Unbleached-

5210.1100 Plain weave ............................................. 55 65 65 65

[1998 No. 20.]

5210.1200 3-thread or 4-thread twill, including cross twi 11 ................................................ 55 65 65 65

[1998 No. 20.]

5210.1900 Other fabrics ............................................ 55 65 65 65

[1998 No. 20.]

Bleached-

5210.2100 Plain weave ............................................. 55 65 65 65

[1998 No. 20.]

5210.2900 Other fabrics ............................................ 55 65 65 65

[1998 No. 20.]

Dyed-

5210.3100 Plain weave ............................................. 55 65 65 65

[1998 No. 20.]

5210.3200 3-thread or 4-thread twill, including cross twill ................................................ 55 65 65 65

[1998 No. 20.]

5210.3900 Other fabrics ............................................ 55 65 65 65

[1998 No. 20.]

Of yams of different colours-

5210.4100 Plain weave ............................................. 55 65 65 65

[1998 No. 20.]

5210.4200 3-thread or 4-thread twill, including

cross twill ................................................ 55 65 65 65

[1998 No. 20.]

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CUSTOMS, EXCISE TARIFF, ETC. (CONSOLIDATION) ACT SUBSIDIARY LEGISLATION

No Subsidiary Legislation