Customs Management and Duties Act 2010 (No. 6 of 2010)

149. Transitional provisions. SCHEDULE 1 SCHEDULE 2 SCHEDULE 3 SCHEDULE 4 SCHEDULE 5 SCHEDULE 6 SCHEDULE 7 SCHEDULE 8 SCHEDULE 9 6 No. 6 of 2010 Customs Management and Duties Act, 2010 Virgin Islands I Assent (Sgd.) BOYD McCLEARY, CMG, CVO Governor 24th September, 2010 VIRGIN ISLANDS No. 6 of 2010 An Act to provide for the collection and management of the revenues of customs, to substitute the Customs Ordinance (Cap. 104) and the Customs Duties Ordinance (Cap. 105), and to provide for connected matters. [Gazetted 28th October, 2010] ENACTED by the Legislature of the Virgin Islands as follows: PRELIMINARY

1 — This Act may be cited as the Customs Management and Duties Short title and

1. This Act may be cited as the Customs Management and Duties Short title and Act, 2010 and shall come into operation on a date the Governor may, by commencement. Proclamation published in the Gazette, appoint.

2 — In this Act, unless the context otherwise requires, Interpretation

2. In this Act, unless the context otherwise requires, Interpretation. “agent” means a person appointed as an agent under section 19; “aircraft” includes any balloon (whether captive or free), kite, glider, airship, helicopter or other flying machine; “approved wharf” means a place approved under section 14 (1); “assigned matter” means a matter in respect of which the Commissioner is required to discharge a duty in pursuance of an enactment; 7 “A. T. A. Carnet” means a document issued by an internationally approved Chamber of Commerce covering the temporary import of goods and giving security for the re-export of those goods in the unchanged condition within the period prescribed in the document; “beer” means any alcoholic beverage produced from a fermented extract of malt or mixture of malt, sugar and other cereal products; “boarding station” means a place directed to be a boarding station under section 13 (5); “burden” in relation to the weight of a vessel, means the net registered tonnage calculated in the manner prescribed by law for ascertaining net registered tonnage; “cargo” means any goods other than mail, stores, crew member’s effects and passenger’s accompanied baggage, carried on board a vessel or aircraft; “claimant”, in relation to proceedings for the condemnation of any thing liable to forfeiture, means a person claiming that the thing is not liable to forfeiture; “commander”, in relation to an aircraft, includes a person having or taking charge or command of that aircraft; “Commissioner” means the public officer appointed pursuant to section 4 to be in charge of Customs; “container” includes a bundle or package and any box, cask or other receptacle; “crew” means persons employed to discharge duties on board any vessel or air- craft during a voyage or flight, whether or not the persons are on a crew list; “Customs” means the department of Government responsible for the collection and security of the revenues of customs and control of all imports and exports to and from the Territory; “customs airport” means a place appointed as a customs airport under section 15 (1); 8 “customs area” means a place approved under section 16 (1) for the deposit of uncustomed and export goods and the embarkation and disembarkation of passengers; “customs enactment” means the provisions of this Act, any subsidiary legislation made under this Act, and any other enactment which relates to an assigned matter; “customed goods” means goods which have been submitted to and lawfully released from customs charge; “customs officer” means a person appointed as a customs officer under section 4; “customs port’ means a place prescribed or appointed by the Minister under section 13; “customs warehouse” means a place appointed as custom’s warehouse under section 52; “denatured spirits” means ethyl alcohol rendered non-portable by the addition of approved or prescribed noxious substances and is deemed to include crude or pure methyl alcohol; “dollar” means the currency of the United States of America; “drawback” means duty repaid or repayable in respect of customed goods by reason of the re-export of the same or by some other provision of this or any other enactment; “dutiable goods” means goods of a class or description subject to a duty of customs, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid; “duty” means the amount or charge leviable on certain classes of goods imported into the Territory as defined and set out in the Tariff Book; “entered” means, (a) in relation to goods imported, warehoused, put on board an aircraft or ship as stores or exported, the acceptance and signing by the proper officer of an entry, specification or shipping bill and declaration 9 signed by the importer or exporter on the prescribed form in the prescribed manner, together with the payment to the proper officer by the importer or exporter of all rents and charges due to the Government in respect of the goods; (b) in the case of dutiable goods (except on the entry for warehousing of imported goods), the payment by the importer or exporter to the proper officer of the full duties on the goods, or where permitted, the deposit of a sum of money or giving of security for the duties, as provided by law; and (c) in the case of goods for which security by bond is required to be given on the exportation, putting on board an aircraft or ship as stores or removal of the goods, the giving of that security; “entry” means in respect of the importation or exportation of any goods, document as may be required to be produced by the importer or exporter to the Commissioner in accordance with this Act, being a declaration of the importation or exportation of the goods, in the form and manner and containing the particulars the Commissioner may direct; “entry by bill of sight” means an entry made in accordance with section 26 (3); “examination station” means a place approved under section 17 (1) as an examination station; “export” means in relation to goods, to despatch, cause to be despatched or attempt to despatch the goods by any means from a place within to a place outside, the Territory; “exporter” includes, in relation to goods for exportation or for use as stores, the shipper of the goods and in relation to an aircraft, a person performing functions corresponding with those of a shipper; “Financial Secretary” means the public officer appointed by the Governor to be responsible for the control and management of the finances of the Territory; “franchise” means an agreement between the Governor of the Territory and any other person to operate a service or business on conditions 10 mutually agreed between the Government and the holder of the franchise; “gallon” means imperial gallon; “goods” includes stores, baggage, personal effects and every moveable thing capable of being owned; “Harmonised System” means the Harmonised Commodity Description and Coding System, a copy of which is lodged for record at the Record Office of the Territory; “home use” means, with reference to imported goods, goods intended for consumption, use or retention in the Territory; “import” means, in relation to goods, the bringing or arrival of goods by any means into the Territory from a place outside the Territory; “importer” includes any owner or other person for the time being having a right to possession of or being beneficially interested in any imported goods with effect from the time of import of the goods; “K-9” means (a) a trained and certified dog owned by Customs and designated by the Commissioner as a Customs dog; or (b) a trained and certified dog, the service of which is hired by the Commissioner as a Customs dog, to be used for the detection of criminal activity, enforcement of law or apprehension of an offender in respect of an assigned matter; “kite” means an aircraft which is a heavier-than-air aircraft without mechanical propulsion and which is moored to the ground by a cable in the same way as captive balloons; “land” and “landing” includes, in relation to aircraft, alighting on water; “master” includes, in relation to a vessel, a person having or taking charge or command of the vessel; “Minister” means the Minister responsible for Finance; 11 “occupier” means in relation to a warehouse, the person who has given security to the Commissioner in respect of the premises; “officer” includes the Commissioner, the Deputy Commissioner, an Assistant Commissioner and any customs officer appointed in accordance with section 4 (1); “own use” means for one’s personal use; “owner” includes every person for the time being entitled as agent or otherwise to the possession of goods, whether or not the goods are subject to any lien; “passenger” means a person other than a crew member departing on or arriving from, any vessel or aircraft; “passenger’s accompanied baggage” means the personal and household effects of a passenger, including currency carried on a vessel or aircraft, whether in the personal possession of the passenger or not, so long as it is not carried under a contract of carriage or other similar agreement and does not include an article intended for sale, exchange or use for commercial purposes; “perfect entry” means an entry made in accordance with section 25 (1) or the Warehousing Regulations, as the case may be; “person” includes a firm, partnership, a corporate and unincorporated body of persons; “police officer” means a member of the Royal Virgin Islands Police Force; “prescribed” means prescribed by the Minister under this Act; “proof spirit” means the mixture of ethyl alcohol and distilled water which at a temperature of 51º Fahrenheit weighs twelve thirteenth’s of an equivalent volume of distilled water and the strength of spirits and shall be construed by reference to a scale on which (a) distilled water is zero degrees proof; (b) proof spirit is one hundred degrees proof; and (c) pure ethyl alcohol is one hundred and seventy-five 12 and four tenth degrees proof; “prohibited or restricted goods” means goods of a class or description of which the importation or exportation is prohibited or restricted under or by virtue of an enactment; “proper officer” means, in relation to the person by, with or to whom or the place at which any thing is to be done, the person or place appointed or authorised by the Commissioner in that behalf; “proprietor” includes, in relation to goods, any owner, importer, exporter, shipper or other person possessed of or beneficially interested in those goods; “resident” means a person who has lawfully resided in the Territory for a period of six months or more, in the twelve months immediately preceding the date of entry; “shipment” includes any goods loaded into any vessel or aircraft; “spirits” means a mixture of ethyl alcohol and water intended for human consumption, produced by distillation of fermented liquors or chemical synthesis and whether containing added colouring or flavouring matters, but not including perfumes, essences, food concentrates, medical preparations and similar goods which contain that mixture of ethyl alcohol and water, as a preservative or solvent; “stores” includes consumable goods and other goods for use in or on a vessel or aircraft; “Territory’ means the Territory of the Virgin Islands; “territorial waters” means the territorial sea and internal waters of the Virgin Islands, including all the bays, coves, inlets, sounds, channels, passages, marinas, ports and harbours, directly or indirectly opening or adjacent, whether natural or artificial, within the limits of the Virgin Islands; “transhipment” means the re-export of goods in transit; “transit”, in relation to goods, means the importation of goods into the Territory temporarily to be re-exported to a place outside the Territory, but which goods have not been cleared from customs charge; 13 “transit shed” means a place approved under section 18; “uncustomed goods” means imported goods which have not been cleared from customs charge; “vehicle” means any method of carriage or conveyance, cart, wagon or a trailer attached to a vehicle; “vessel” includes a ship, hovercraft or boat; “warehouse” means a building or place or portion of a building or place where uncustomed goods in respect of which entry has been made, may lawfully be stored for a period of time and under conditions that may be prescribed, without payment of duty during storage; “Warehousing Regulations” means Regulations governing warehouses made under section 143; “warranty” means a form of guarantee or contractual promise whereby the supplier of goods undertakes to replace free of charge or fully compensate for any defective parts arising within an agreed period of time from the date of sale or delivery of the goods to the buyer; and “wine” means an alcoholic beverage not exceeding 42º proof spirit produced from fermentation of grapes, grape must, other fruit or fruit and vegetable extracts fortified by the addition of spirit. Time of 3. (1) This section applies to an enactment relating to customs. importation or exportation. (2) The time of importation of any goods shall be deemed to be, (a) where the goods are brought by sea, the time when the vessel carrying them comes within the limits of the territorial waters; or (b) where the goods are brought by air, the time when the aircraft carrying them lands in the Territory or the time when the goods are unloaded in the Territory, whichever is the earlier. 14 (3) The time of exportation of goods from the Territory shall, (a) in the case of goods exported by sea or air, be deemed to be the time when the goods are shipped for exportation; and (b) in the case of prohibited or restricted goods which are exported by sea or by air, be deemed to be the time when the exporting vessel or aircraft departs from the last customs port or customs airport at which it is cleared before departing for a destination outside the Territory. (4) A vessel is deemed to have arrived in or departed from the Territory when the vessel arrives in or leaves, the territorial waters as the case may be. PART I ADMINISTRATION

4 — (1) There shall be appointed a Commissioner for Customs and Customs

4. (1) There shall be appointed a Commissioner for Customs and Customs other customs officers as may be necessary for the administration of this Act. authorities. (2) Subject to any policy direction of the Minister, the Commissioner is responsible for the administration and implementation of this Act.

5 — (1) The Commissioner is responsible for Duties of

5. (1) The Commissioner is responsible for Duties of Commissioner. (a) the management, supervision and control of Customs; (b) the collection and accounting of customs revenue; (c) the care of public and other property under customs control, but without having to account for loss thereof unless the loss is due to the Commissioner’s personal default; and 15 (d) any other enactments relating to any assigned matter. (2) The responsibility of the Commissioner under subsection (1) may be exercised by officers subordinate to him or her and expressly authorised in writing by him or her. Delegation and 6. (1) Any act or thing required or authorised by a customs appointment by enactment to be done by the Commissioner may be done by an officer authorised the Commissioner. generally or specifically in that behalf, in writing or otherwise, by the Commissioner, except that where, the post of Commissioner is vacant, any authorisation given by a previous Commissioner which has not been revoked shall continue in force until revoked by a person subsequently appointed as Commissioner. (2) A person appointed by the authority or with the concurrence of the Commissioner (whether previously or subsequently expressed) to perform any act or duty relating to an assigned matter which by law may be or is required to be performed by an officer, shall be deemed to be an officer. (3) A person deemed by virtue of subsection (2) to be an officer shall have the powers of an officer in relation to the act or duty to be performed by the person. (4) A person authorised in writing by the Commissioner to discharge a duty, perform a function or exercise a power, commits an offence when the authority is revoked in writing by the Commissioner and the person is required by the Commissioner to return that written authority but fails to do so and purports to act as if he or she is still authorised. (5) A person convicted of an offence under subsection (4) is liable on summary conviction to a fine not exceeding ten thousand dollars. (6) Where an act is required by a customs enactment to be done at a particular place it shall be deemed to be done in that place if done in any other place authorised by the Commissioner for that purpose. Obligation of 7. A person appointed or employed in carrying out any requirement secrecy. of or any duty imposed by or any power granted by a customs enactment, who (a) discloses to an unauthorised person any document, information or confidential instruction which has 16 come into the person’s possession or to the person’s knowledge in the course of the person’s duties, or (b) permits an unauthorised person to have access to any records in the person’s possession or custody, commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars or to imprisonment for a term not exceeding two years or both.

8 — (1) An officer authorised by the Commissioner by virtue of Officers to

8. (1) An officer authorised by the Commissioner by virtue of Officers to section 6 (1) who fails to disclose to the Commissioner that he or she disclose interest in certain vessels, aircraft (a) owns, either in whole or in part, any vessel or or merchandise. aircraft engaged in trade, (b) acts on behalf of the owner of any vessel or aircraft engaged in trade, (c) imports or is concerned in the importation of any merchandise for sale, or (d) acts on behalf of an importer or an importer’s agent in the preparation of an entry or any other document required under this Act in respect of the importation of goods, commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (2) Nothing in subsection (1) shall prevent the disclosure by a person of any document, information or confidential instruction where that disclosure is authorised, by or under an Act or by the Commissioner.

9 — (1) The days on which, and the hours between which, offices Times of

9. (1) The days on which, and the hours between which, offices Times of of Customs are to be open or officers are to be available for the performance of attendance of officers. particular duties shall be as the Minister may by an Order published in the Gazette, prescribe. (2) A request for an officer to discharge a duty outside the normal hours of attendance of officers shall be made in writing to the Commissioner who may grant the request if he or she considers appropriate. 17 (3) Fees payable for the performance of duties outside the hours directed by the Commissioner shall be as the Minister may by an Order published in the Gazette, prescribe. (4) A request for an officer to perform a duty at any time away from a customs area shall be made in writing to the Commissioner who may grant the request. (5) Fees payable for the performance of duties away from customs areas shall be as the Minister may by an Order published in the Gazette, prescribe. (6) An Order made under this section shall also be published in a newspaper of wide circulation in the Territory. Assistance to be 10. (1) It shall be the duty of every police officer to assist in the rendered by the enforcement of the law relating to an assigned matter and as soon as is reasonably Police. possible, report any enforcement steps taken to the Commissioner. (2) Every police officer shall in relation to an assigned matter, have the same powers, authorities and privileges as are given by law to customs officers. Directions. 11. A direction given by the Commissioner under this Act or any subsidiary legislation made under it, (a) shall be published in the Gazette and a newspaper of wide circulation in the Territory; (b) may make different provisions for different circumstances; (c) may be varied or revoked by any subsequent direction; and (d) unless varied or revoked by a subsequent direction, shall continue to apply notwithstanding that the person who gave the direction is no longer the Commissioner or an officer or, for any other reason, no longer has the authority to give the direction. 18

12 — The requirements imposed by Parts III and IV shall not apply Application to

12. The requirements imposed by Parts III and IV shall not apply Application to Government vessels and (a) to any vessel or aircraft owned by or in the service aircraft. of the Government or of the Government of the United Kingdom when being used for the purpose of customs, police or coastguard; and (b) where the Commissioner so directs, and for the periods and subject to conditions and restrictions the Commissioner may see fit to impose, on any vessel or aircraft owned by or in the service of the Government of any other country. PART II CUSTOMS CONTROLLED AREAS

13 — (1) On the recommendation of the Commissioner, the Minister, Appointment of

13. (1) On the recommendation of the Commissioner, the Minister, Appointment of with the approval of the Cabinet, may by an Order published in the Gazette and a customs ports. newspaper of wide circulation in the Territory, do either or a combination of the following: (a) appoint and name an area in the Territory as a customs port; (b) alter the name or limits of any customs port; (c) revoke the appointment of any customs port; (d) impose any condition or restriction, or vary or revoke any condition or restriction imposed, on the use of an area in the Territory as a customs port. (2) Notwithstanding subsection (1), the Minister may on the recommendation of the Commissioner, make an Order providing for either or a combination of the matters specified in paragraphs (a) to (d) of subsection (1) to have effect for forty days from the commencement date of the Order. (3) An Order made under subsection (1) is subject to the affirmative resolution of the House of Assembly, unless the matter for which the Order is made, is intended to have effect for forty days only. 19 (4) A person in control of a customs port shall (a) permit an officer at any time to enter upon and inspect that customs port and buildings and goods on it; and (b) if so required by the Commissioner, (i) keep a record containing the particulars, in the form and manner the Commissioner may direct, of all vessels arriving at or departing from that customs port; (ii) keep that record available and produce it on demand to an officer, together with other documents kept at the customs port which relate to the movement of vessels; and (iii) permit an officer to make copies of, take extracts from or remove for a reasonable period, any record or document referred to in subparagraphs (i) and (ii). (5) The Commissioner may direct that any place in a customs port shall be a boarding station for the purpose of the boarding of or disembarkation from vessels by officers. (6) A person who contravenes or fails to comply with (a) a condition or restriction imposed by the Minister under subsection (1) (d), or (b) any requirement imposed under subsection (4) commits an offence an is liable on summary conviction to a fine not exceeding ten thousand dollars. Approved 14. (1) The Commissioner may approve a place within a customs wharves. port in the Territory as a wharf for the embarkation and disembarkation of passengers onto and from vessels and for the loading and the unloading of goods for the periods and subject to the conditions and restrictions the Commissioner may impose. 20 (2) The Commissioner may at any time for reasonable cause revoke or vary the terms of any approval given under subsection (1). (3) An officer may at any time enter an approved wharf and inspect the wharf and any goods at the wharf. (4) A person who contravenes or fails to comply with a condition or restriction imposed by the Commissioner under subsection (1), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars.

15 — (1) On the recommendation of the Commissioner, the Minister, Customs airport

15. (1) On the recommendation of the Commissioner, the Minister, Customs airport. with the approval of the Cabinet, may by an Order published in the Gazette and a newspaper of wide circulation in the Territory, do either or a combination of the following: (a) appoint and name an area in the Territory as a customs airport; (b) alter the name or limits of a customs airport; (c) revoke the appointment of a customs airport; (d) impose a condition or restriction, or vary or revoke a condition or restriction imposed, on the use of an area in the Territory as a customs airport. (2) Notwithstanding subsection (1), the Minister may on the recommendation of the Commissioner, make an Order providing for either or a combination of the matters specified in paragraphs (a) to (d) of subsection (1) to have effect for thirty days from the commencement date of the Order. (3) An Order made under subsection (1) is subject to the affirmative resolution of the House of Assembly, unless the matter for which the Order is made, is intended to have effect for thirty days only. (4) A person in control of a customs airport shall (a) permit an officer at any time to enter upon and inspect that airport and buildings, and goods on it; and (b) if so required by the Commissioner 21 (i) keep a record, containing the particulars in the form and manner as the Commissioner may direct, of all aircrafts arriving at or departing from that airport; (ii) keep that record available and produce it on demand to an officer, together with all other documents kept at the airport which relate to the movement of aircrafts; and (iii) permit an officer to make copies of, take extracts from or remove for a reasonable period any record or document referred to in subparagraphs (i) and (ii). (5) A person who contravenes or fails to comply with (a) a condition or restriction imposed by the Minister under subsection (1), or (b) a requirement imposed under subsection (4), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. Customs areas. 16. (1) The Commissioner may approve a place in the Territory not being a customs port, approved wharf or customs airport, as a “customs area”, for the periods and subject to the conditions and restrictions the Commissioner considers appropriate to impose. (2) The Commissioner may at anytime for reasonable cause, revoke or vary the terms of an approval given under subsection (1). (3) A person who contravenes or fails to comply with a condition or restriction imposed by the Commissioner under subsection (1), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. Examination 17. (1) The Commissioner may approve a place at a customs port, stations. approved wharf, customs airport or customs area to be an examination station for the loading and unloading of goods and the embarkation and disembarkation of 22 passengers, for the periods and subject to conditions and restrictions the Commissioner may impose. (2) The Commissioner may at any time, for reasonable cause, revoke or vary the terms of an approval given under this section. (3) A person who contravenes or fails to comply with a condition or restriction imposed by the Commissioner under subsection (1), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (4) Except as authorised under this Act, a person who without the consent of the Commissioner enters or remains on an examination station commits an offence and is liable on conviction to a fine not exceeding fifteen thousand dollars.

18 — (1) The Commissioner may for a specified period, approve a Transit sheds

18. (1) The Commissioner may for a specified period, approve a Transit sheds. place for the deposit of goods imported and not yet cleared from customs charge, including goods not yet reported and entered under this Act, subject to any conditions and restrictions the Commissioner may impose. (2) An officer may at any time enter a transit shed and inspect it and any goods in the transit shed. (3) The Commissioner may at anytime, for reasonable cause, revoke or vary the terms of an approval given under subsection (1). (4) A person who contravenes or fails to comply with a condition or restriction imposed by the Commissioner under subsection (1), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars.

19 — (1) Subject to subsection (2), the master of a vessel or the Agents

19. (1) Subject to subsection (2), the master of a vessel or the Agents. commander of an aircraft may appoint as his or her agent, a person duly authorised to perform an act required by any customs enactment to be performed by a master or a commander, and, if the person does so, the person shall notify the Commissioner of the name and address of that person and if the Commissioner is satisfied that the person appointed is a fit and proper person to be the agent, the Commissioner may, subject to the terms and conditions the Commissioner considers appropriate to impose, accept that person as the agent of that vessel or aircraft. 23 (2) If an agent is not appointed, the owner of the vessel or aircraft, if resident or represented in the Territory, shall be deemed to be the agent of the master or commander for purposes of an assigned matter. (3) If an agent appointed under subsection (1) wilfully neglects or refuses to comply with a requirement imposed by a customs enactment on a master of a vessel or a commander of an aircraft, the Commissioner may by notice in writing, advise any master of that vessel or any commander of that aircraft that the Commissioner no longer accepts the person appointed as the agent of that vessel or that aircraft, and that person shall upon that notification cease to be the agent of the master of that vessel or the commander of that aircraft. (4) Where a person other than the master of a vessel or the commander of an aircraft is required by a customs enactment to perform an act or discharge a duty, the person may appoint as the person’s agent any other person to perform that act or discharge that duty. (5) Before accepting a request by an agent to act on behalf of a person in relation to an assigned matter, an officer may require that agent to produce to him or her written authority from the person whose agent he or she is, certifying that he or she is so authorised to act. (6) The Commissioner may, require a person appointed to act as an agent under subsection (1) to give security, by bond or otherwise, in the form and manner the Commissioner may direct and the bond (a) shall be taken on behalf of the Government of the Territory; and (b) may be cancelled at any time by the Commissioner or by the order of the Commissioner. Control of 20. (1) The Commissioner may give general or specific directions movement of as to the manner, conditions and restrictions that goods to which this section uncleared goods. applies are to be moved within the limits of a customs port, approved wharf, customs airport or customs area, between any of them, or between any of them and any other place. (2) This section applies to (a) goods chargeable with a duty which duty has not been paid; 24 (b) goods on which a drawback has been paid; and (c) any other goods which have not yet been cleared out of customs charge. (3) A direction under subsection (1) may require that goods to which this section applies shall only be moved (a) by persons licensed by the Commissioner for that purpose, or (b) in the vessels, aircraft or vehicles or by any other means, that may be approved by the Commissioner for that purpose and the licence or approval may be granted for the periods and be subject to the conditions and restrictions the Commissioner may see fit to impose and may be revoked at any time by the Commissioner. (4) A person who contravenes or fails to comply with a direction given, or a condition or restriction imposed, or the terms of a licence or approval granted by the Commissioner under subsection (1), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars.

21 — (1) The owner or operator of a mooring facility shall register Control of

21. (1) The owner or operator of a mooring facility shall register Control of his or her facility with the Commissioner and the registration shall be renewed mooring facilities. annually. (2) Where an owner or operator of a facility permits a vessel from a place outside the Territory to tie up and use the owner or operator’s facility without the master of that vessel having first reported as is required under section 24, the owner or operator commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (3) Subsection (2) shall not apply to a vessel seeking refuge because of stress of weather, equipment failure or other reason outside the control of the master or crew. 25 PART III IMPORTATION Procedure on 22. (1) Subject to subsections (2) and (3) and except as the arrival of vessels. Commissioner may otherwise permit, (a) the master of a vessel arriving in the territorial waters from a place outside the Territory shall not cause or permit that vessel to arrive at a place other than a customs port, and (b) a person importing or concerned in importing any goods in a vessel shall not bring those goods into the Territory at a place other than a customs port, and a master or any other person who contravenes or fails to comply with a requirement of this subsection commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the goods whichever is the greater, and any goods imported in contravention of this subsection and the vessel are liable to forfeiture. (2) Subsection (1) shall not apply in relation to a vessel which is compelled by accident, stress of weather or other unavoidable cause to arrive at a place other than a customs port, but (a) the master of the vessel (i) shall immediately report the arrival to an officer; (ii) shall not, without the consent of an officer, permit any goods carried on the vessel to be unloaded from, or any passenger or member of the crew to depart from the vicinity of the vessel; and (iii) shall comply with any direction given by an officer in respect of the goods; and (b) a passenger or member of the crew shall not leave the immediate vicinity of the vessel without the consent of an officer. 26 (3) Nothing in subsection (2) shall prohibit (a) the departure of a passenger or member of the crew from the vicinity of a vessel, or (b) the removal of goods from a vessel where that departure or removal is necessary for reasons of health, safety or the preservation of life or property. (4) A master or other person who contravenes or fails to comply with a requirement of subsection (2) commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars and any goods imported in contravention of that subsection and the vessel are liable to forfeiture.

23 — (1) Subject to this section and except as the Commissioner may Procedure on

23. (1) Subject to this section and except as the Commissioner may Procedure on otherwise permit, arrival of aircraft. (a) the commander of an aircraft arriving in the Territory from a place outside the Territory shall not cause or permit that aircraft to land at any time while it is carrying passengers or goods brought in that aircraft from a place outside the Territory and not yet cleared, at a place other than a customs airport; and (b) a person importing or concerned in importing goods in an aircraft shall not bring those goods into the Territory at a place other than a customs airport. (2) A commander or other person who contravenes or fails to comply with a requirement of subsection (1) commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the goods, whichever is the greater, and any goods imported in contravention of subsection (1) and the aircraft are liable to forfeiture. (3) Subsection (1) shall not apply in relation to an aircraft which is required under an enactment relating to air navigation, or is compelled by accident, stress of weather or other unavoidable cause, to land at a place other than a customs airport, but the commander of the aircraft 27 (a) shall immediately report the landing to an officer and shall on demand produce to the officer, the journey log belonging to the aircraft; and (b) shall not, without the consent of an officer, permit any goods carried on the aircraft to be unloaded, or any passenger or member of the crew to depart, from the vicinity of the aircraft. (4) A commander or other person who contravenes or fails to comply with a requirement of subsection (3) commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars and any goods imported in contravention of subsection (3) and the aircraft are liable to forfeiture. (5) Nothing in subsection (3) shall prohibit (a) the departure of a passenger or member of the crew from the vicinity of an aircraft, or (b) the removal of goods from an aircraft, where that departure or removal is necessary for reasons of health, safety or the preservation of life or property. Report inwards. 24. (1) The master of every vessel arriving at a customs port (a) from a place outside the Territory, or (b) carrying goods brought in that vessel from a place outside the Territory and not yet cleared on importation, shall, within twelve hours of that arrival, deliver to the Commissioner a report in the form and manner and containing the particulars the Commissioner may direct. (2) The commander of every aircraft arriving at a customs airport (a) from a place outside the Territory; or (b) carrying goods or passengers taken on board that aircraft at a place outside the Territory, being goods or passengers either 28 (i) bound for a destination in the Territory and not yet cleared at a customs airport; or (ii) bound for a destination outside the Territory, shall on arrival, deliver to the Commissioner a report containing particulars in the form and manner the Commissioner may direct. (3) Where a report made under this section is incorrect, the person who made it shall, within twenty-four hours of the making of it or a longer period the Commissioner may permit, be allowed to amend it, and if the Commissioner is satisfied that the error was not made knowingly or recklessly, then notwithstanding any other provisions of a customs enactment, that person shall not have committed an offence and where the error consisted of the omission or incorrect reporting of any goods, those goods shall not be liable to forfeiture. (4) A person by whom a report is required to be made by this section commits an offence if the person fails to do so, and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of any goods which are not declared, whichever is the greater, and the vessel or aircraft is liable to forfeiture. (5) A master or commander commits an offence if goods which appear on a clearance required to be produced by this section do not appear on the report, unless the report is amended under subsection (3), and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the goods, whichever is the greater, and shall pay to the Commissioner the duty on the goods. (6) A person making a report under this section shall, at the time of making it, (a) answer all the questions relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as may be put to the person by the proper officer; and (b) produce all books and documents in his or her custody or control relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as the proper officer may require. 29 (7) A person who fails to comply with subsection (6) commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (8) If at any time after a vessel or aircraft carrying goods brought in that vessel or aircraft from a place outside the Territory arrives within the territorial waters or lands and before a report has been made in accordance with this section, (a) any hold is opened or bulk broken or any goods are otherwise interfered with on the vessel or aircraft, (b) goods are unloaded from or taken on board that vessel or aircraft, (c) an alteration is made in the stowage of any goods carried, or (d) any goods are staved, destroyed or thrown overboard, or any container is opened, then unless the matter is explained to the satisfaction of the Commissioner, the master or commander of the vessel or aircraft commits an offence and is liable on conviction (i) in the case of an offence under paragraphs (a), (b) or (c), to a fine not exceeding ten thousand dollars or three times the value of the goods, whichever is the greater, and any goods in respect of which the offence was committed are liable to forfeiture; and (ii) in the case of an offence under paragraph (d), to a fine not exceeding twenty thousand dollars or three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding two years, or both, and any goods in respect of which the offence was committed are liable to forfeiture. (9) The Commissioner may require any goods reported as stores on board any vessel or aircraft, or any portion of them, to be entered for 30 warehousing under section 27 and for the purposes of this subsection the master or commander shall be deemed to be the importer of those goods.

25 — (1) The importer of goods, other than goods which are exempt Entry of goods

25. (1) The importer of goods, other than goods which are exempt Entry of goods from the requirements of this section, shall on importation. (a) in the case of goods, imported by air, within seven days of their importation, or (b) in the case of goods imported by sea, within fourteen days of their importation, deliver to the proper officer an entry of those goods, in the form and manner and containing the particulars, the Commissioner may direct. (2) The following goods are exempt from the requirements of this section: (a) fresh fish (including shell fish) taken by a local fisherman and imported by the fisherman in the fisherman’s vessel; and (b) passenger’s accompanied baggage. (3) Subject to subsection (4), goods may be entered under subsection (1) (a) for warehousing if so eligible; (b) for home use, if so eligible; (c) for transhipment; or (d) in other circumstances the Commissioner may permit, for temporary retention with a view to subsequent re-exportation. (4) The Commissioner may refuse to accept an entry of goods if he or she is not satisfied that the goods were imported at the time of the delivery of the entry. (5) Where in the case of goods which are not chargeable with duty, an entry made under subsection (1) is incorrect, the importer shall, within 31 ten days after the delivery of the entry or a longer period the Commissioner may permit, be allowed to deliver to the Commissioner, a full and accurate account of the goods and if the Commissioner is satisfied that the error was not made knowingly or recklessly, then notwithstanding any other provision of a customs enactment, the person making the entry does not commit an offence and the goods which were the subject of the error are not liable to forfeiture. (6) The Commissioner may, notwithstanding that entry has not been made under subsection (1), permit the delivery to an importer of any bullion, currency notes or coins imported into the Territory. Entry by bill of 26. (1) Without prejudice to section 25, where on the importation sight. of goods the importer is unable for want of any document or information to make a perfect entry of those goods, the importer shall make a signed declaration to that effect to the proper officer. (2) Where a declaration under subsection (1) is made to the designated officer, the officer shall permit the importer to examine the goods imported. (3) Where an importer has made a declaration under subsection (1) and submits to the proper officer an entry, not being a perfect entry, in the form and manner and containing the particulars as the Commissioner may direct, and the proper officer is satisfied that the description of the goods for tariff and statistical purposes is correct, and in the case of goods liable to duty according to number, weight, measurement or strength, the number, weight, measurement or strength is correct, the proper officer shall on payment of the specified sum to him or her, accept that entry as an entry by bill of sight and allow the goods to be delivered for home use. (4) For the purposes of subsection (3), the specified sum shall be an amount estimated by the proper officer to be the duty payable on the goods, together with any further sum as the proper officer may require, that further sum being not less than one half of the estimated duty. (5) If within thirty days from the date of making an entry by bill of sight under subsection (3), or any longer period the Commissioner may permit, the importer is required to make a perfect entry, the perfect entry shows the amount of duty (a) to be less than the specified sum, the Commissioner shall pay the difference to the importer; or 32 (b) to be more than the specified sum, the importer shall pay the difference to the Commissioner. (6) Where a perfect entry is not made within the time limit stated under subsection (5), the specified sum paid shall be deemed to be the amount of duty payable on the importation of the goods and brought to account as duty by the Commissioner. (7) Notwithstanding any other provision of this section, where, at any time after the importation of goods the Commissioner is satisfied that it is impossible for the importer to make a perfect entry in respect of the goods, the Commissioner may subject to the conditions and restrictions the Commissioner may see fit to impose, permit the goods to be entered at a value which is in the Commissioner’s opinion the correct value of the goods, and the entry shall be deemed to be a perfect entry, but where any condition imposed under this subsection is contravened or not complied with the goods are liable to forfeiture.

27 — (1) Where in the case of imported goods for which an entry is Removal of

27. (1) Where in the case of imported goods for which an entry is Removal of required, uncleared goods to a customs warehouse. (a) entry has not been made by the expiration of the relevant period, or (b) at the expiration of twenty-one clear days from the relevant date, entry has been made of the goods but the goods have not been unloaded from the importing vessel or aircraft, or in the case of goods which have been unloaded, they have not been produced for examination and clearance, then at any time after the relevant date, the proper officer may, subject to subsection (2), cause the goods to be deposited in a customs warehouse. (2) Goods may not be deposited in a customs warehouse if they are (a) of a type prescribed in Schedule 1; Schedule 1 (b) in the opinion of the Commissioner, of a perishable nature; or (c) likely to constitute a hazard, 33 in which case they may be sold. (3) Subject to subsection (4), in this section (a) the relevant period” means a period of seven days from the relevant date, in the case of goods imported by air, and in the case of goods imported by sea, a period of fourteen days from the relevant date; and (b) “the relevant date” means the date when the report was made of the importing vessel or aircraft under section 24 or of the goods under section 25 or, where a report was not made, the date when it should properly have been made. (4) Where any restriction is placed upon the unloading of goods from any vessel or aircraft by virtue of an enactment relating to the prevention of epidemic or infectious diseases, then in relation to those goods, “the relevant date” means the date of the removal of the restriction. Importation and 28. (1) Without limiting the effect of any other provision of this exportation of Act, goods by post or courier. (a) postal packets arriving in the Territory from abroad or posted in the Territory for transmission abroad may be required to be opened by the Postmaster, a person authorised by the Postmaster or the manager or agent of the courier company through which it is brought, in the presence of an officer, and (b) parcels consigned to a place in the Territory from abroad or posted in the Territory for transmission abroad may be required to be opened by the Postmaster, a person authorised by the Postmaster or the manager or agent of the courier company through which it is brought, in the presence of an officer, and where any goods contained in the postal packets or parcels are dutiable, restricted, prohibited or do not correspond with the declaration of contents made in respect of them, those goods are liable to forfeiture. 34 (2) Goods imported into the Territory by post or courier shall not be allowed to be removed from customs charge until duty chargeable on them is paid.

29 — (1) The Commissioner may by direction in writing, impose Control of

29. (1) The Commissioner may by direction in writing, impose Control of conditions and restriction in respect of movement of goods. (a) the movement of imported goods between the place of importation and a place approved by the Commissioner for (i) clearing of the goods out of charge; or (ii) the exportation of the goods; and (b) the movement of goods intended for export between a place approved by the Commissioner for the examination of the goods or a place designated by the proper officer as the place for exportation of goods. (2) Directions under subsection (1) may, in particular (a) require the goods to be moved within the period and by the route that may be specified by or under Regulations made under this Act; (b) require the goods to be carried in a vehicle or container complying with the requirements, and secured in the manner, as may be specified; or (c) prohibit any unloading or loading of the vehicle or container or any interference with its security, except in the circumstances specified. (3) A document required to be made or produced as a result of directions made under subsection (1) shall be made or produced in the form and manner, and contain particulars the Commissioner may direct, but the Commissioner may relax any requirement that a specific document be made or produced. 35 (4) The Commissioner may impose a substituted requirement, if a requirement resulting from a direction given under subsection (1) is relaxed under subsection (3). (5) If a person contravenes or fails to comply with a direction under subsection (1) or a requirement imposed by or under the direction, that person and the person then in charge of the goods each commit an offence and each is liable on summary conviction to a fine not exceeding ten thousand dollars and any goods in respect of which the offence was committed are liable to forfeiture. Forfeiture of 30. (1) Without prejudice to any other provision of a customs goods enactment, where improperly imported. (a) imported goods, being goods subject to duty on their importation, are without payment of that duty (i) unloaded at any port, (ii) unloaded from any aircraft, (iii) removed from their place of importation or from any approved wharf, examination station, transit shed or customs area, (b) goods imported, landed or unloaded contrary to a prohibition or restriction that is in force with respect to them under or by virtue of an enactment, (c) goods subject to duty, or goods the importation of which is prohibited under or restricted by an enactment, are found to have been concealed in any manner on board any vessel or aircraft, whether before or after the unloading of the goods, (d) goods are imported concealed in a container holding goods of a different description, (e) imported goods are found, whether before or after delivery, not to correspond with an entry made in respect of them, or 36 (f) imported goods are concealed or packed in a manner appearing to be intended to deceive an officer, those goods shall, subject to subsection (2), be liable to forfeiture. (2) Where goods, the importation of which is prohibited under or restricted by an enactment, are on their importation (a) reported as intended for exportation in the same vessel or aircraft, (b) entered for transhipment, or (c) entered to be warehoused for exportation or to be used as stores, the Commissioner may, if he or she considers appropriate, permit those goods to be dealt with accordingly.

31 — (1) Subsection (2) applies to goods of the following Penalty for

31. (1) Subsection (2) applies to goods of the following Penalty for description: improper importation of goods. (a) goods chargeable with a duty which has not been paid; and (b) goods the importation, landing or unloading of which is prohibited or restricted by or under an enactment. (2) A person commits an offence if, with intent to defraud the payment of duty or to evade the prohibition or restriction mentioned in subsection (1), the person (a) unships or lands in a customs port or unloads from an aircraft in the Territory, goods to which this subsection applies, or assists or is otherwise concerned in the unshipping, landing or unloading of those goods; or 37 (b) removes from their place of importation or from any approved wharf, examination station, transit shed, customs airport or customs area, goods to which this subsection applies, or assists or is otherwise concerned in the removal of those goods. (3) A person who imports or is concerned in importing goods contrary to a prohibition under or restriction by virtue of an enactment with respect to those goods commits an offence if the person does so with intent to evade the prohibition or restriction, whether or not the goods are unloaded. (4) Subject to subsection (5), a person who commits an offence under subsection (2) or (3), is liable on conviction to a fine not exceeding twenty thousand dollars or three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding two years, or both. (5) In the case of an offence under subsection (2) or (3), where the goods are a controlled drug, the importation of which is prohibited or Cap. 178 restricted by section 5 of the Drugs (Prevention of Misuse) Act, the penalty Schedule 3 specified in Schedule 3 shall be substituted for the penalty contained in subsection (4). (6) A person who, (a) imports or causes to be imported, goods (i) concealed in a container holding goods of a different description, or (ii) packed in a manner appearing to be intended to deceive an officer, or (b) directly or indirectly imports or causes to be imported or entered any goods found, whether before or after delivery, not to correspond with any entry made in respect of them, commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the goods, whichever is the greater. 38 PART IV EXPORTATION

32 — (1) Subject to subsection (2), the exporter of goods other than Entry of goods

32. (1) Subject to subsection (2), the exporter of goods other than Entry of goods passenger’s accompanied baggage, shall deliver to the proper officer an entry of for exportation. those goods in the form and manner, and containing the particulars, the Commissioner may direct. (2) The Commissioner may relax all or any of the requirements imposed under subsection (1) in relation to any goods, class or description of goods, subject to any conditions and restrictions he or she may see fit to impose. (3) Where in the case of goods which are not chargeable with duty, an entry made under subsection (1) is incorrect, the exporter shall, within ten days after the delivery of the entry or any longer period the Commissioner may permit, be allowed to deliver to the Commissioner a full and accurate account of the goods and, if the Commissioner is satisfied that the error was not made knowingly or recklessly, then notwithstanding any other provision of a customs enactment, the person making the entry does not commit an offence and the goods which were the subject of the error shall not be liable to forfeiture. (4) Where goods which have been entered for exportation or for use as stores are not duly loaded on the vessel or aircraft for which they are entered, then, unless within twenty-four hours of the departure of that vessel or aircraft the person who entered them notifies the proper officer of that short loading, the goods are liable to forfeiture. (5) If goods for which entry is required under subsection (1) are put on board any vessel or aircraft for exportation or for use as stores, or are water-borne for that purpose before entry in respect of them has been made, those goods are liable to forfeiture and, where the placing on board or making water- borne was done knowingly and with fraudulent intent, any person knowingly concerned in that act commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or three times the value of the goods, whichever is the greater, or to a term of imprisonment not exceeding two years, or both.

33 — (1) Except as the Commissioner may otherwise permit, Entry outwards

33. (1) Except as the Commissioner may otherwise permit, Entry outwards of vessels and (a) before any goods for exportation or for use as stores aircraft. are loaded on any vessel or aircraft, or (b) where a vessel carrying goods arrives at a customs port or an aircraft arrives at a customs airport with 39 the intention of proceeding to a destination outside the Territory, the master of the vessel or the commander of the aircraft shall deliver to the proper officer, an entry outwards of that vessel or aircraft in the form and containing the particulars the Commissioner may direct. (2) Where an entry made under subsection (1) is incorrect, the person who made it shall within forty-eight hours of the making of it or any longer period the Commissioner may permit, be allowed to amend it, and if the Commissioner is satisfied that the error was not made knowingly or recklessly, then notwithstanding any other provision of a customs enactment, that person does not commit an offence and any goods which were the subject of the error shall not be liable to forfeiture. (3) A person by whom an entry is required to be made under subsection (1) commits an offence if he or she fails to do so, and is liable on conviction to a fine not exceeding twenty thousand dollars. (4) Where goods are loaded on board any vessel or aircraft in contravention of subsection (1), the master of the vessel or the commander of the aircraft commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars and, where the loading was done with fraudulent intent, any person concerned in that loading with that intent commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or three times the value of the goods, whichever is the greater and the goods are liable to forfeiture. Stores. 34. (1) Subject to subsection (2), upon an application made by the master of a vessel over thirty tons burden or the commander of an aircraft, which is about to leave the Territory for a destination outside the Territory, in the form and manner and containing the particulars the Commissioner may direct, the Commissioner may subject to conditions and restrictions he or she may see fit to impose and having regard to the number of persons on board that vessel or aircraft, permit the quantity of goods he or she considers reasonable to be removed without payment of duty from any warehouse or on drawback and loaded on to that vessel or aircraft for use as stores during that voyage or flight. (2) Where the application under subsection (1) is in respect of fuel and lubricants only, that application may be made by the master of the vessel, regardless of its burden. (3) If any vessel or aircraft, having left the Territory for a destination outside the Territory, fails to reach that destination or any other 40 destination outside the Territory and returns to the Territory, and in the opinion of the proper officer the deficiency in the stores of that vessel or aircraft is in excess of the quantity that might reasonably have been consumed having regard to the period between the departure and the discovery of the deficiency, the master or commander (a) commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of that deficiency, whichever is the greater; and (b) shall pay to the Commissioner the duty on that deficiency.

35 — (1) Except as the Commissioner may otherwise permit, Clearance

35. (1) Except as the Commissioner may otherwise permit, Clearance. (a) the master of a vessel intending to depart from a customs port, and (b) the commander of any aircraft intending to depart from a customs airport to a destination outside the Territory, shall obtain clearance from the proper officer. (2) A person applying for clearance under subsection (1) shall (a) deliver to the proper officer an account of all cargo and stores taken or remaining on board the vessel or aircraft in the Territory; (b) produce all the books and documents in his or her custody or control relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as the proper officer may require; and (c) answer all questions relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as may be put to him or her, by the proper officer. (3) Where clearance is sought under subsection (1) for a vessel or aircraft which is in ballast, or a vessel or aircraft which does not have on board, goods other than stores, passenger’s accompanied baggage or empty containers 41 upon which freight or profit is not earned, the proper officer granting clearance of that vessel or aircraft shall, on the application of the master or commander, clear that vessel or aircraft as in ballast. (4) Where it appears to the proper officer that a vessel or aircraft intends or is likely to depart for a destination outside the Territory without clearance, the officer may give instructions and take steps by way of the detention of that vessel or aircraft as appear to the officer necessary to prevent that departure. (5) If any vessel or aircraft required to be cleared under this section departs from a customs port or customs airport for a destination outside the Territory without a valid clearance, or after clearance calls at a customs port or customs airport without the permission of the proper officer, except where the departure or call was caused by accident, stress of weather or other unavoidable cause, the master or commander of the vessel or aircraft commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (6) If twenty-four hours after the granting of a clearance under subsection (1), the vessel cleared has not left the territorial waters or the aircraft cleared has not taken off for a destination outside the Territory, that clearance shall become void. (7) If an aircraft or a vessel is required to obtain clearance from a customs airport or a customs port respectively under this section, and goods are loaded into that aircraft or vessel at that airport or port before application for clearance has been made, the goods are liable to forfeiture and where the loading is done with fraudulent intent, a person with knowledge of that intent commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars or three times the value of the goods, whichever is the greater or to imprisonment for a term not exceeding two years, or both. Power to refuse 36. (1) For the purpose of securing the detention of a vessel or or demand return aircraft in pursuance of a power or duty conferred or imposed by a customs of clearance. enactment, or for the purpose of securing compliance with a customs enactment, (a) the proper officer may at any time refuse clearance of any vessel or aircraft; and (b) where clearance has been granted to a vessel or aircraft, any proper officer may at any time while the vessel is within the territorial waters or the aircraft is at a customs airport, demand the clearance granted to be returned to him or her. 42 (2) A demand for the return of a clearance may be made either orally or in writing to the master of the vessel or the commander of the aircraft, and if made in writing may be served (a) by delivering it to the master or commander personally; (b) by leaving it at the master or commander’s last known place of abode or business in the Territory; or (c) by leaving it on board the vessel or aircraft with the person appearing to be in charge or command of the vessel or aircraft. (3) Where a demand for the return of a clearance is made under subsection (2), (a) the clearance shall immediately become void; and (b) if the demand is not complied with, the master of the vessel or commander of the aircraft commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. Security for

37 — (1) Where warehoused goods or goods on drawback are to be exportation of

37. (1) Where warehoused goods or goods on drawback are to be exportation of exported, the Commissioner may require the exporter to give security in an goods. amount not less than the duty which would have been chargeable on those goods if they had been imported into the Territory for home use. (2) If within one month of the exportation of the goods referred to in subsection (1) or any longer period the Commissioner may permit, the exporter does not produce to the Commissioner a certificate signed by a customs officer in the country to which the goods were exported certifying that the goods have been imported into that country, or otherwise account for those goods to the satisfaction of the Commissioner, the security referred to in subsection (1) shall be forfeited.

38 — (1) If goods loaded or retained on board any vessel or aircraft Offences in

38. (1) If goods loaded or retained on board any vessel or aircraft Offences in for exportation or for use as stores are not exported and discharged at a place relation to exportation. outside the Territory or used as stores but are unloaded in the Territory, then (a) unless the unloading was authorised by the proper officer, and 43 (b) except (i) where the proper officer otherwise permits, (ii) any duty chargeable and unpaid on those goods is paid, and (iii) any drawback or other allowance made in respect of those goods is repaid, the master of the vessel or the commander of the aircraft and any person concerned in the unshipping, relanding, landing, unloading or carrying of the goods from the vessel or aircraft without that authority, payment or repayment commits an offence. (2) The Commissioner may impose conditions and restrictions he or she considers appropriate with respect to goods loaded or retained as mentioned in subsection (1) which are permitted to be unloaded in the Territory, and a person who contravenes or fails to comply with a condition or restriction imposed under this subsection commits an offence. (3) If after a vessel or aircraft has obtained clearance but before it has left the Territory it is discovered that goods cleared for exportation or for use as stores are no longer on board, then unless those goods have been unloaded with the permission of the proper officer or are stores which reasonably could have been consumed since the granting of the clearance, the master or the commander commits an offence and shall in addition to the penalty prescribed in subsection (5), pay to the Commissioner the duty on that deficiency. (4) A person commits an offence, if the person (a) exports, causes to be exported or attempts to export goods (i) concealed in a container holding goods of a different description; or (ii) packed in a manner appearing to be intended to deceive an officer; (b) directly or indirectly exports or causes to be exported or entered any goods found not to correspond with the entry made in respect of them; or 44 (c) exports or attempts to export, without the authority of the proper officer, (i) warehoused goods; (ii) goods which have been transferred from an importing vessel or aircraft and which are chargeable with duty which has not been paid ; or (iii) goods entitled to drawback on exportation. (5) A person who commits an offence under this section is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the goods, whichever is the greater, and the goods are liable to forfeiture.

39 — (1) If any goods are Exportation of

39. (1) If any goods are Exportation of prohibited or restricted goods. (a) exported or shipped as stores, or (b) brought to any place in the Territory for the purpose of being exported or shipped as stores, and the exportation or shipment is contrary to a prohibition or restriction in force with respect to those goods under an enactment, the goods are liable to forfeiture and, subject to subsection (3), the exporter or intending exporter of the goods and any agent of the exporter concerned in the exportation or shipment or intended exportation or shipment commits an offence and each is liable on conviction to a fine not exceeding ten thousand dollars or three times the value of the goods, whichever is the greater. (2) A person knowingly concerned in the exportation or shipment as stores, or in the attempted exportation or shipment as stores, of any goods with intent to evade a prohibition or restriction commits an offence and, subject to subsection (3), is liable on conviction to a fine not exceeding twenty thousand dollars, or three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding two years, or both. (3) In the case of an offence under subsections (1) and (2) where the goods are a controlled drug the exportation of which is prohibited or restricted by section 5 of the Drugs (Prevention of Misuse) Act, the penalty Cap. 178 specified in Schedule 3 shall be substituted for the penalty contained in Schedule 3 subsections (1) and (2). 45 Power to require 40. (1) Where on the exportation of goods from the Territory there information has been furnished for the purpose of a preferential trading arrangement or a regarding goods. Customs requirement or practice, a certificate or other evidence as to the origin of the goods, or as to payments made or relief from duty allowed in any country or territory, then, for the purpose of verifying or investigating that certificate for evidence, the Commissioner or an officer may require the exporter, or any other persons appearing to the Commissioner or the officer to have been concerned in any way with the goods, or with any goods from which directly or indirectly the goods have been produced or manufactured, or to have been concerned with the obtaining or furnishing of the certificate or evidence, (a) to furnish the information, in the form and within the time, the Commissioner or officer may specify in the requirement; or (b) to produce for inspection, and to allow the taking of copies or extracts from, the invoices, bills of lading, books or documents as may be specified. (2) A person who, without reasonable cause, fails to comply with a requirement imposed on him or her under subsection (1), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. PART V WAREHOUSING Approval of 41. (1) The Commissioner may, for a specified period and subject warehouses. to conditions he or she considers appropriate to impose, approve places of security for the deposit, keeping and securing of, (a) goods chargeable with customs duty but for which payment of the duty has not been made; (b) goods for exportation or use as stores, being goods not eligible for home use; and (c) goods permitted by or under this Act to be warehoused on drawback. . (2) Without limiting the generality of subsection (1), the Commissioner may 46 (a) restrict goods which may be permitted to be warehoused in a particular warehouse to goods owned by the occupier of that warehouse; or (b) make the approval of a warehouse conditional upon the warehousing of a minimum amount of goods during a specified period, and different amounts may be required in respect of warehouses restricted under paragraph (a) and warehouses not so restricted. (3) An occupier of a warehouse who after an approval of a warehouse under subsection (1), contravenes or fails to comply with a condition or restriction by the Commissioner under that subsection commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (4) Subject to subsection (5), the Commissioner may at any time, for reasonable cause, revoke or vary the terms of an approval given under subsection (1). (5) Where the Commissioner intends to revoke or not to renew an approval of a warehouse given under subsection (1), the Commissioner shall, not later than three months before the date when the revocation is due to take effect or the approval is due to expire (in this section referred to as “the date of cessation”), give notice of his or her intention in writing, and this notice shall be deemed to have been served on all persons interested in any goods then deposited in that warehouse, or permitted by or under this Act to be so deposited between the date of the giving of the notice and the date of cessation, if addressed to the occupier of, and left at, the warehouse. (6) If, after the date of cessation or a later date the Commissioner may permit, uncleared goods remain in a place no longer approved under subsection (1), they may be taken by an officer to a customs warehouse and, without prejudice to any other power of earlier sale provided by this Act, may be sold if they are not cleared within one month.

42 — (1) Goods, class or description of goods, specified in Schedule Goods not to be

42. (1) Goods, class or description of goods, specified in Schedule Goods not to be 1, may not be warehoused. warehoused on importation. Schedule 1 (2) With the approval of the Cabinet, the Minister may, by an Order published in the Gazette and a newspaper of wide circulation in the Territory, 47 (a) delete from, vary or add to the goods, class or description of goods specified in Schedule 1; (b) prescribe goods, class or description of goods which may not remain warehoused for a period longer than six months and may delete from, vary or add to the goods, class or description of goods; and (c) specify goods, class or description of goods which are required to be warehoused on their importation. (3) An Order made under subsection (2) is subject to a negative resolution of the House of Assembly. (4) Except as the Commissioner may otherwise permit and subject to the conditions and restrictions he or she considers appropriate to impose, warehoused goods may not remain warehoused for longer than twelve months and warehoused goods which remain warehoused after that time, shall be entered for rewarehousing or for home use or be re-exported. (5) Damaged goods or goods enclosed in an insecure or otherwise defective container or in a container from which portion of the contents have been removed may not be warehoused, unless they are secured to the satisfaction of the proper officer. (6) Goods warehoused contrary to this section or failing to be warehoused, are liable to forfeiture. Production of 43. (1) The occupier of a warehouse shall produce to an officer, on goods in request, any goods deposited in the warehouse which have not been lawfully warehouse. authorised to be removed from the warehouse, and an occupier who fails to produce the goods commits an offence and is liable on conviction to a fine not exceeding one thousand dollars or three times the value of the goods, whichever is the greater. (2) The occupier of a warehouse shall stow every container or lot of goods warehoused that easy access may be had to the goods, and the occupier commits an offence for every container or lot not so stowed and is liable on summary conviction to a fine not exceeding one thousand dollars. Proprietor to 44. (1) Without prejudice to a restriction or condition imposed by inspect and show goods for sale. the occupier of a warehouse, the proprietor of warehoused goods may, with the authority of the proper officer, 48 (a) inspect the goods and their containers with intent to prevent loss that may result from their storage; and (b) show the goods for sale. (2) Where the proper officer requires that he or she shall be present at an inspection or showing of goods, the proper officer shall, so far as is practicable, attend at a reasonable time requested, but shall not be obliged to attend for the purposes of this section more than once in a period of twenty-four hours at the request of the same person or in respect of the same goods. (3) The Commissioner may allow the proprietor of warehoused goods to take samples of the goods subject to conditions, and with or without entry or payment of duty.

45 — (1) Imported goods which are on importation entered for Entry, marking,

45. (1) Imported goods which are on importation entered for Entry, marking, warehousing are deemed to be duly warehoused as from the time when the proper etc. of goods for warehousing. officer certifies that the entry and warehousing of those goods are complete. (2) Before any other goods are warehoused, the proprietor of the goods shall deliver an entry in respect of the goods to the proper officer in the form and manner and containing the particulars the Commissioner may direct. (3) Goods brought to a warehouse for re-warehousing after removal for that purpose from another warehouse shall be dealt with in like manner as if they were goods being warehoused for the first time, except that subsections (1) and (2) shall not apply, (4) Except permitted by or under this Act, goods shall be warehoused in the containers or lots in which they were first entered for warehousing. (5) The proprietor of warehoused goods shall mark the containers or lots in the manner the proper officer may direct and shall subject to any further direction, keep them so marked while they are warehoused. (6) A person who fails to comply with subsection (5) commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (7) Where without the authority of the proper officer and except permitted under this Act, 49 (a) any goods are warehoused in containers or lots other than those in which they were entered for warehousing, or (b) an alteration is made to any goods in a warehouse, or in the packing or marking of the containers or lots of the goods after the goods have been duly warehoused, those goods are liable to forfeiture. Re-entry of 46. (1) Subject to subsection (2), goods which have been entered goods entered for for warehousing or which have been permitted to be removed from a warehouse warehousing. for transport to another warehouse may, at any time before they have been warehoused or re-warehoused, (a) be further entered by their proprietor for (i) home use, if so eligible, or (ii) exportation or for use as stores, and shall then be dealt with as if they had been so entered from the warehouse; or (b) be removed for transport to another warehouse approved for the warehousing of those goods, and shall then be dealt with as if they had been duly warehoused. (2) Where goods are held in containers, part of those goods shall not be further entered or removed under subsection (1), unless that part consists of one or more complete containers. Operations of

47 — (1) Without prejudice to this or any other Act under which an

47. (1) Without prejudice to this or any other Act under which an warehoused goods. operation on warehoused goods is or may be permitted, the Commissioner may, in the case of those goods and subject to the conditions and restrictions he or she considers appropriate, permit the sorting, separating, packing or repacking of goods in a warehouse and the carrying out on warehoused goods, other operations necessary for the preservation, sale, shipment or disposal of the goods as he or she considers appropriate and may give directions as to the warehouses or the part of any warehouse in which an operation on goods may be carried out. 50 (2) The Commissioner may at any time revoke or vary permission granted or deemed to have been granted under this section. (3) A person who carries out an operation on goods in a warehouse otherwise than in accordance with permission granted or deemed to have been granted under this section or otherwise than as permitted under some other Act commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars and the goods are liable to forfeiture.

48 — (1) If at any time after goods have been warehoused and before Deficiency in

48. (1) If at any time after goods have been warehoused and before Deficiency in they have been lawfully removed, all or part of those goods are found to be warehoused goods. missing then, without prejudice to any other fine or liability to forfeiture incurred under this Act, the occupier of the warehouse (a) commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the goods, whichever is the greater; and (b) shall pay to the Commissioner (i) the duty that the goods would have borne if they had been entered for home use on the date of the discovery of the deficiency; or (ii) in the case of goods not eligible for home use, an amount which in the opinion of the proper officer was the value of the goods, at the date of the discovery of the deficiency. (2) Where goods have without payment of duty been lawfully removed from a warehouse for transport to some other warehouse or to some other place, and all or part of the goods fail to reach that other warehouse or place then, without prejudice to any other fine or liability to forfeiture incurred by or under this Act, the proprietor of the goods (a) commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the goods, whichever is the greater; and (b) shall pay to the Commissioner 51 (i) the duty that the goods would have borne if they had been entered for home use on the date of the discovery of the deficiency; or (ii) in the case of goods not eligible for home use, an amount which in the opinion of the proper officer was the value of the goods, at the date of the discovery of the deficiency. (3) Subject to subsection (4), compensation shall not be payable by the Commissioner and action shall not lie against the Commissioner, for loss or damage caused to any goods while in a warehouse or for an unlawful removal of goods from a warehouse. (4) Where warehoused goods are damaged, destroyed or unlawfully removed by or with the assistance or connivance of an officer, and that officer is convicted of an offence in relation to that damage, destruction or removal, then except where the occupier of the warehouse or the proprietor of the goods was a party to the offence, the Commissioner shall pay compensation for any loss caused by the damage, destruction or removal, and notwithstanding any other provision of a customs enactment, duty shall not be payable on the goods by the occupier or the proprietor and any sum paid by the proprietor by way of duty before the conviction shall be refunded. Removal of 49. (1) Before goods are removed from a warehouse the proprietor warehoused of the goods shall deliver to the proper officer an entry in respect of the goods in goods. the form and manner, and containing the particulars the Commissioner may direct. (2) Subject to this Act and any statutory instrument made under the Act as to the purposes for which goods may be warehoused, goods may be entered under this section for any of the following purposes: (a) for home use; (b) for exportation; (c) for use as stores; (d) subject to the conditions and restrictions the Commissioner considers apropriate to impose, (i) for removal to another warehouse approved for the warehousing of the goods; 52 (ii) for removal for other purposes, to the places and for the periods the Commissioner may allow. (3) Warehoused goods shall not be removed from the warehouse or loaded onto any vessel, aircraft or vehicle for removal or for exportation or use as stores except with the authority of and in accordance with directions given by the proper officer.

50 — (1) Except as permitted by or under this Act, goods shall not be Duty chargeable

50. (1) Except as permitted by or under this Act, goods shall not be Duty chargeable removed from a warehouse until all duty chargeable on those goods has been on warehoused goods. paid. (2) Except as provided by section 54 (3) the duties and rates chargeable on warehoused goods shall be those in force with respect to the goods of that class or description at the time of the removal of the goods from the warehouse. (3) Subject to subsection (4), the amount payable in respect of duty chargeable on goods shall be calculated in accordance with the account taken of those goods upon their first being warehoused, except that where the goods are spirits, wine, or tobacco, the calculation shall be in accordance with the quantity of the goods ascertained by weight, measure or strength at the time of actual delivery of the goods, unless the Commissioner considers that the difference between the first account and the amount delivered is not explained by natural evaporation or other legitimate cause, in which case the calculation shall be in accordance with that first account. (4) Where warehoused goods have deteriorated or have been damaged to a degree that the Commissioner is satisfied that they have become unsaleable, the Commissioner shall allow the abatement of the duty chargeable on them as, in the Commissioner’s opinion, the amount of the deterioration or damage bears to the original value of the goods.

51 — Without prejudice to any other provision of this Act, the Removal of

51. Without prejudice to any other provision of this Act, the Removal of Commissioner may authorise the removal of goods from a warehouse subject to goods from warehouse any conditions and restrictions the Commissioner may think fit to impose, without without payment payment of duty, but where any condition or restriction imposed under this of duty. section is contravened or not complied with, the goods are liable to forfeiture. Provisions for

52 — (1) This section shall have effect in relation to goods which are goods to be

52. (1) This section shall have effect in relation to goods which are goods to be deposited in a customs warehouse under this Act. deposited in a customs warehouse. 53 (2) The Commissioner may appoint a place for the deposit of goods, for security of those goods and of any duty chargeable on them. (3) Where, in respect of goods which may or are required to be warehoused, the Commissioner is of the opinion that it would be undesirable or inconvenient to deposit the goods in a customs warehouse, the Commissioner may deem those goods to be deposited in a customs warehouse, and this section shall apply to the goods as if they were deposited in a customs warehouse. (4) The Minister acting on the recommendation of the Commissioner may, by Order published in the Gazette and a newspaper of wide circulation in the Territory, prescribe the rent that shall be payable in respect of goods deposited in a customs warehouse. (5) The Commissioner may, with the approval of the Minister, remit or authorise the refund of any rent payable or paid in respect of goods deposited in a customs warehouse. (6) The Commissioner may, in respect of goods deposited in a customs warehouse, do all the acts that appear to the Commissioner necessary for custody and preservation of the goods, and the expenses of so doing shall be payable by the proprietor of the goods in addition to other charges payable in respect of those goods. (7) If in the opinion of the Commissioner goods deposited in a customs warehouse are of a nature that requires special care or treatment, then (a) they shall, in addition to other charges payable on them, be chargeable with the expenses for the securing, watching and guarding of them as the Commissioner considers necessary; and (b) the Commissioner shall not be liable to make good any damage which the goods may sustain. (8) Except as the Commissioner may otherwise permit, goods deposited in a customs warehouse shall be removed from that warehouse within two months from the date of their deposit, and any goods not so removed may be sold. (9) Except as permitted by or under this Act, goods shall not be removed from a customs warehouse until all duty chargeable on those goods, and any charges 54 (a) in respect of the removal of the goods to the customs ware-house, and (b) arising by virtue of subsections (3), (4), (6), and (7) have been paid and in the case of goods requiring entry and not yet entered, until entry of those goods have been made. (10) An officer having custody of goods in a customs warehouse may refuse to permit them to be removed until it is shown to the officer’s satisfaction that all charges due on those goods have been paid. (11) When goods are authorised to be sold under this Part but cannot be sold, or are in the opinion of the Commissioner of a perishable nature, the Commissioner may destroy them.

53 — (1) Except with the authority of the proper officer or for just Offence in

53. (1) Except with the authority of the proper officer or for just Offence in relation to and sufficient cause, a person who opens a door or lock of a customs warehouse warehouses and or makes or obtains access to a warehouse or to goods in a warehouse, commits warehoused an offence and is liable on conviction to a fine not exceeding twenty thousand goods. dollars, or to imprisonment for a term not exceeding two year, or both. (2) Goods are liable to forfeiture, where (a) they have been entered for warehousing and are taken into a warehouse without the authority of, or otherwise than in accordance with any direction given by, the proper officer; (b) except as permitted under this Act, they have been entered for warehousing and are removed without being duly warehoused or are otherwise not duly warehoused; (c) they have been deposited in a warehouse or a customs warehouse and are unlawfully removed or are unlawfully loaded into any vessel, aircraft or vehicle for removal or for exportation or for use as stores; (d) they are entered for warehousing and are concealed, either before or after they have been warehoused; or 55 (e) they have been lawfully permitted to be removed from a warehouse or a customs warehouse without payment of duty for any purpose and are not duly delivered at the destination to which they should have been taken in accordance with that permission. (3) A person who is in any way concerned with the taking, removal, loading concealing or non-delivery of goods, as described in subsection (2), commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding twelve months, or both. (4) A person who is in any way concerned with the taking, removal, loading concealing or non-delivery of goods as described in subsection (2), with intent to defraud the Government of any duty chargeable on those goods or to evade a prohibition or restriction in force with respect to those goods under or by virtue of an enactment, commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or three times the value of the goods, whichever is the greater or to imprisonment for a term not exceeding two years, or both. (5) Where the goods in respect of which the offences specified in subsection (4) were committed are controlled drugs the exportation of which is Cap. 178 prohibited or restricted by section 5 of the Drugs (Prevention of Misuse) Act, the Schedule 3 penalty specified in Schedule 3 shall be substituted for the penalty contained in subsection (4). PART VI DUTIES, DRAWBACKS, PROHIBITIONS AND RESTRICTIONS Collection 54. (1) The Commissioner shall raise, levy or collect on goods of duty. (a) imported into the Territory for home use, or (b) removed from bond for home use, Schedule 4 a duty at the rate set out in Schedule 4, at the time of first importation into the Territory or delivery from customs charge. (2) Except as permitted by or under this Act or any other enactment relating to customs, imported goods shall not be delivered or removed 56 on importation until the importer has paid to the proper officer, duty chargeable on the goods. (3) The goods enumerated in Schedule 5 shall be admitted into Schedule 5 the Territory exempt from duty.

55 — (1) Notwithstanding anything to the contrary in this Act or in Additional levy

55. (1) Notwithstanding anything to the contrary in this Act or in Additional levy any other Act, there shall be paid in respect of the goods enumerated in Chapter on import duty. Schedule 4 27 of Schedule 4, an additional levy of ten cents per gallon. (2) Moneys collected under subsection (1) shall be credited to the Transportation Network (Land, Sea and Air) Improvement Fund established by the Transportation Network (Land, Sea and Air) Improvement Fund Act, 1992. No. 9 of 1992

56 — (1) Notwithstanding section 55(1), the BVI Electricity Exemption from

56. (1) Notwithstanding section 55(1), the BVI Electricity Exemption from Corporation, Public Works Department, Water and Sewarage Corporation and the payment of additional levy. Virgin Islands Fishing Company are exempted from the payment of the additional levy. (2) The Minister may by an Order published in the Gazette and a newspaper of wide circulation in the Territory, prescribe statutory bodies and Government agencies to be exempted from the payment of the additional levy.

57 — Notwithstanding anything to the contrary in section 54, a licensee Rate of customs

57. Notwithstanding anything to the contrary in section 54, a licensee Rate of customs under the Business Professions and Trade Licenses Act who sells by retail, any of duty payable in respect of certain the items set out in Schedule 9, and who imports any of those items, shall pay items. customs duty at the rate of five per cent on each item imported. Schedule 9

58 — (1) The owner of goods subject to duty shall Liability

58. (1) The owner of goods subject to duty shall Liability for duty. (a) in the case of goods of which entry is made, pay the duty payable at the time of making the entry; and (b) in the case of other goods, pay the duty payable some other time prescribed by this Act. (2) Except as otherwise permitted under a customs enactment, the rate of duty to be charged on imported goods is (a) the rate in force with respect to goods of that class or description, at the time of 57 (i) the delivery of the entry in respect of those goods to the proper officer, where an entry for home use is delivered in respect of goods imported into the Territory or an entry is delivered in respect of goods to be exported out of the Territory; (ii) the importation or exportation of the goods, where an entry is required in respect of the importation of goods into or the exportation of goods out of the Territory, but entry is not delivered to an officer; (iii) the delivery of the goods, where goods are removed from any vessel, aircraft or transit shed under any bond or other security; (iv) the removal of goods from a warehouse, where goods are removed from the warehouse for home or other use; and (v) the importation or exportation of the goods, in any other case; or (b) in the case of goods in a warehouse under section 79 (1) (e) or an Order made under section 42 (2) (c), the applicable rate in force at the time of delivery from the warehouse, if an entry in respect of those goods is delivered to the proper officer within seven working days of those goods being imported into the Territory. (3) Subject to this Act, goods permitted on their importation to be entered for warehousing may be allowed to be warehoused without payment of duty. (4) Duty may be paid in the currency of the United States of America by (a) a draft issued by a licensed bank operating in the Territory; or 58 (b) a cheque drawn on and guaranteed by a licensed bank operating in the Territory. (5) Without prejudice to any other provision of this Act, an amount due by way of customs duty is recoverable as a debt due to the Government.

59 — Goods brought into the Territory by sea otherwise than as cargo, Goods imported

59. Goods brought into the Territory by sea otherwise than as cargo, Goods imported stores or baggage carried in a vessel shall be chargeable with the like duty, if any, other than as cargo, stores or as would be applicable to those goods if they have been imported as merchandise, baggage. and if any question arises as to the origin of the goods they shall be deemed to be the produce of the country the Commissioner may on investigation determine.

60 — (1) An amount due and not paid to the Commissioner under a Recovery of

60. (1) An amount due and not paid to the Commissioner under a Recovery of customs enactment may be recovered by the Commissioner in a court of amounts due. competent jurisdiction. (2) In proceedings by the Commissioner for the recovery of an amount due by way of duty, it shall not be competent for the defendant to enter a defence that the amount of duty claimed to be due by the Commissioner, is incorrect.

61 — (1) Goods which are not exempted in Schedule 5 are deemed to Harmonised

61. (1) Goods which are not exempted in Schedule 5 are deemed to Harmonised belong to the class under which they fall in the section and Chapter of the System (H.S.). Schedule 4 Harmonised System set out in Schedule 4, and shall be charged accordingly. Schedule 5 (2) In accordance with sections 138 and 139 (2) and (3), an appraisal made in the event of a doubt or dispute as to liability to pay duty under subsection (1) shall accord with a proper interpretation of the Harmonised System and the official notes to it as interpreted by the Rules set out in the Harmonised System. (3) A certified true copy of the Harmonised System as documented shall be lodged by the Commissioner, at the Record Office of the Registrar of Deeds in the Territory and open to inspection by the public during the opening hours of that office.

62 — (1) Imported goods subject to duty shall be charged at an ad Basis of

62. (1) Imported goods subject to duty shall be charged at an ad Basis of valorem rate expressed as a percentage of the value of the goods as ascertained in valuation. accordance with the method of calculation set out in Schedule 7. Schedule 7 (2) Any duty, drawback, allowance or rebate the rate of which is expressed by reference to a specified quantity or weight of any goods shall be 59 chargeable or allowable on a fraction of that quantity or weight of the goods, and the amount payable or allowable on that fraction shall be calculated proportionately. (3) For the purpose of calculating an amount due from or to a person under a customs enactment by way of duty, drawback, allowance, repayment or rebate, any fraction of a cent in that amount shall be disregarded. Special 63. (1) If goods chargeable with duty on their importation into or provisions. exportation out of the Territory, (a) are imported or exported in a package intended for sale, or of a kind normally sold with those goods, and the package is marked or labelled or commonly sold as, or reputed as containing a specified quantity of those goods, then the package shall be deemed to contain not less than that specified quantity of those goods; (b) are imported or exported in a package intended for sale, or of a kind normally sold with those goods, but the package is not marked or labelled, or commonly sold as, or reputed as containing a specified quantity of those goods, then, unless the importer is able to satisfy the Commissioner as to the net weight of the goods, the duty shall be calculated on the gross weight of the package and the goods; (c) are imported or exported in any package or covering which, in the opinion of the Commissioner, (i) is not the usual or proper package or covering for the goods, or (ii) is designed for separate use other than as a package or covering for the same or similar goods, subsequent to the importation or exportation, that package or covering shall be deemed to be a separate article; 60 (d) are brought into the Territory as derelict jetsam, flotsam or part of a wreck or, as droits of Admiralty, are sold in the Territory, they shall, at the time of their discovery or sale be charged with duty as goods of that class or description would be subjected to; and (e) are imported or exported as a part or an ingredient of another article, duty shall be chargeable on those goods according to the proportion of those goods to other goods used in the manufacture or preparation of the article. (2) Subject to the approval of the Cabinet, the Minister may by Order published in the Gazette and a newspaper of wide circulation in the Territory, specify standard capacities for containers of liquid goods, and where goods liable to duty by liquid volume are sold in containers or reputed to be sold in containers of the size specified in the Order, the quantity of goods in that container shall be deemed to be the specified quantity.

64 — (1) The value of a currency other than the currency of the Rates of

64. (1) The value of a currency other than the currency of the Rates of United States of America is deemed to be its buying price in the Territory rounded exchange. up or down to the nearest one cent in the currency of the United States of America, where all or part of the value of any goods is quoted in that currency. (2) Notwithstanding subsection (1), the Financial Secretary taking into consideration all known facts may fix a rate of exchange for a currency until the rate of exchange of that currency is stabilised, where the state of the money market is uncertain.

65 — (1) Goods enumerated in Schedule 5 and goods which are Release of

65. (1) Goods enumerated in Schedule 5 and goods which are Release of conditionally exempted from duty by any other Act shall, be released from exempt goods customs’ charge and conditionally (a) on the production of a certificate issued by the exempt goods. Schedule 5 appropriate authority granting the exemption; or (b) by making a declaration in the prescribed form. (2) A person may on an application in writing to the Commissioner, obtain the Commissioner’s consent in writing to divert goods to which an exemption has been granted under subsection (1), to use other than that for which the certificate was issued or declaration made. 61 (3) Duty shall be paid on goods diverted pursuant to the Commissioner’s consent, at the rate and on the value of the goods, at the time of the diversion. Every item of 66. An item of imported goods having independent intrinsic value goods liable to shall be liable to duty notwithstanding that it may be designed for temporary or duty. permanent use in conjunction or connection with some other item of goods. Processed re- 67. (1) The owner of a class of goods exported from the Territory imports. for the purpose of being repaired, restored or otherwise processed after which the goods shall be re-imported, may at the time of entering the goods for export declare the purpose of the export. (2) Subject to subsection (3), duty shall be charged only on the increase in value of goods exported in accordance with subsection (1) and subsequently re-imported as repaired, restored or processed but without there being a substantial change in their form or character, as if the increased value consequent on the repair, restoration or processing is the whole value of the goods. (3) If it is proved to the satisfaction of the Commissioner that either prior to exportation or at a subsequent time, duty chargeable in respect of the goods referred to under subsection (1) was duly paid and either that (a) a drawback of duty paid in respect of the goods was not allowed on the exportation of the goods; or (b) a drawback paid has been repaid to Customs by the person who exported the goods, then duty other than the duty on the increased value shall not be chargeable, levied or collected on the goods again. Goods 68. (1) Goods temporarily imported for commercial or industrial Imported use on hire, free loan or own use other than goods falling within the class created on hire, free loan by section 70 (2) shall attract duty or own use. (a) on the cost of the hire including freight and other charges from the foreign port for loading if the charges are additional to the cost of hire, as if the hire and charges are the whole value of the goods; 62 (b) on assessed value of any free loan, as if the goods were hired; and (c) on an assessed value of own use as if the goods were hired, but duty shall not be charged on the personal tools of trade of an individual person. (2) Notwithstanding subsection (1), the person importing may elect at the time of first importation to pay the duty on the full value and shall not then be required to pay any further duty on the goods.

69 — (1) Subject to conditions as may be prescribed by the Relief from duty

69. (1) Subject to conditions as may be prescribed by the Relief from duty. Commissioner, goods which fall within the following classes may be imported free or partially free from any duty: (a) goods entered for home use which are proved to the satisfaction of the Commissioner to have had duty paid with respect to them on importation on a previous occasion; (b) goods imported for charitable work or to propagate a religion; (c) goods imported by the holder of a duty free franchise in respect of the goods; (d) goods imported by or on behalf of a person entitled to full or partial relief in respect of the goods under this Act or any other enactment; and (e) goods and unassembled parts of the goods replaced free of charge under a warranty by the supplier, where the replacement is made within six months of the issue of the warranty. (2) Where goods are entered as being in transit or for transhipment, the Commissioner may allow the goods to be removed for that purpose without payment of duty, subject to conditions and restrictions the Commissioner considers appropriate to impose. (3) Where goods previously entered for home use in the Territory, are imported into the Territory after exportation from the Territory, and it is shown to the satisfaction of the Commissioner that 63 (a) duty was not chargeable on those goods on any previous importation into the Territory or that if duty was chargeable, it has been paid, (b) drawback has not been paid or duty refunded on their exportation or that any drawback so paid or duty so refunded has been repaid, and (c) the goods have not undergone any process outside the Territory since their exportation, those goods may be permitted to be imported, subject to any conditions and restrictions the Commissioner may see fit to impose, without payment of duty. (4) Subject to any conditions prescribed, the following classes of goods may be imported free of duty for retention in the Territory for a period not exceeding six months or for an extended period as the Commissioner may authorise in a particular case: (a) commercial travellers samples; (b) containers; (c) packages and packing material; (d) professional equipment; (e) goods for display or exhibition; and (f) goods covered by an A.T.A Carnet. (5) Notwithstanding subsection (4), goods imported and exempted under subsection (4) which are not re-exported within the period or extended period permitted by the Commissioner shall become liable to the full duty payable in respect of the goods as if the goods had been imported without reference to this section. Personal reliefs. 70. (1) Subject to the approval of the Cabinet, the Minister may by Order published in the Gazette and a newspaper of wide circulation in the Territory, make provision for conferring on persons entering the Territory, relief from customs duties on goods or classes or description of goods specified in the Order. 64 (2) Relief granted under subsection (1) may be (a) an exemption from duty; or (b) a sum payable by way of duty less than the full amount due. (3) An Order made under subsection (1) may (a) make a relief for which it provides, subject to the conditions the Minister considers appropriate, including conditions to be complied with after the importation of goods to which the relief applies; and (b) make different provisions for different cases. (4) Without limiting the generality of subsection (1), an Order made under that subsection may provide for the imposition of a fine of an amount not exceeding twenty thousand dollars for any contravention of or failure to comply with, the Order or a direction given under the Order, and for the forfeiture of any goods involved in an offence. (5) An Order made under subsection (1) is subject to the affirmative resolution of the House of Assembly.

71 — Without prejudice to any other enactment relating to customs, but Relief from duty

71. Without prejudice to any other enactment relating to customs, but Relief from duty notwithstanding section 69(3), if it is shown to the satisfaction of the on re-imported goods locally Commissioner that goods manufactured or produced in the Territory are re- produced. imported into the Territory after exportation have not undergone any process outside the Territory since their exportation the goods may on their re-importation be delivered for home use without payment of duty. Offences and

72 — (1) Where under any provision of a customs enactment goods forfeiture for

72. (1) Where under any provision of a customs enactment goods forfeiture for are, subject to a condition or restriction, relieved from duty chargeable on them, breach of and that condition or restriction is contravened or not complied with, the duty conditions. relieved shall become payable by the person who, but for that relief, would have had to pay that duty, and the goods in respect of which the relief was granted are liable to forfeiture. (2) Goods relieved from duty by virtue of a provision of a customs enactment shall, on a demand made by an officer, be produced or otherwise accounted for to the officer, and a person who fails to produce or account for the goods commits an offence and is liable on conviction to a fine not 65 exceeding ten thousand dollars, or three times the value of the goods, whichever is the greater, and if goods not produced or accounted for are subsequently found, they shall be liable to forfeiture. Abatement of 73. (1) Subject to subsection (2), where the Commissioner is duty. satisfied in respect of imported goods that, (a) before or on their importation they have deteriorated or have been damaged, or that they or some of them have been lost or destroyed, and, in the case of lost goods, that they have not been entered or will not be entered for home use in the Territory, and (b) the carrier or insurer has made an allowance to the importer in respect of the deterioration, damage, loss and destruction, the Commissioner shall allow the abatement of the duty chargeable on those goods as, in the Commissioner’s opinion, the amount of the deterioration, damage, loss or destruction bears to the original value of the goods. (2) Where duty has already been paid on goods in respect of which abatement is allowable under subsection (1), repayment of the amount of the abatement shall not be made unless the claim is made within six months of the date of the payment of the duty. Temporary 74. (1) Subject to section 78 and to conditions the Minister may by importation of Regulations determine, a vessel may be imported or re-imported free of duty into certain vessels. the Territory for a total period of not more than one hundred and eighty days in a twelve months period. (2) Subsection (1) shall not apply to a vessel (a) which is proved to the Commissioner to have been first imported into the Territory on or before the 1st day of January, 1978 and which is owned by (i) a resident; or (ii) a person other than a resident and has its normal place of mooring within the Territory; 66 (b) which is a cargo boat or light vessel; (c) which is on a scheduled passenger service; (d) which is a cruise ship on a pre-advised visit; (e) which is used solely or principally for the carriage of freight and which is operated from a place situated outside the Territory; (f) which is imported for servicing, repair or laying up at a recognised commercial repair yard, garage or a place of mooring registered under section 21(1) for a period necessary for the completion of the servicing, repair or laying up; (g) which is imported into the Territory by reason of a mechanical break down for a period necessary to effect its repair; or (h) which is used solely or principally for fishing and which is ported and used by a person whose only or principal means of livelihood is fishing. (3) For purposes of this section and section 75 to 78, “vessel” means a device or thing capable of being used for conveying goods or passengers from one place to another and includes a vessel being carried or towed by another vessel whether as cargo or for some other purpose but does not include an aircraft, airboat or flying machine. (4) For purposes of subsection (2) (a), the onus of proof that a vessel has been imported before the specified date or has its normal place of mooring within the Territory shall lie on the person seeking to prove that assertion. (5) Subsection (1) to (4) shall not apply to commercial recreational vessels nor to temporarily imported non-commercial recreational vessels. 67 Extension of 75. (1) Subject to conditions as the Minister may by Regulations exemption under prescribe, a vessel which is owned by a person other than a resident and which conditions. would otherwise be liable to pay duty may be imported or re-imported into the Territory free of duty for a total period in excess of one hundred and eighty days in any twelve months period, where (a) the number of days that the vessel is laid up for servicing, repair or storage and which is not a time the vessel is used or lived on, when deducted from the number of days that the vessel is within the Territory, is less than one hundred and eighty days in any twelve months period; and (b) the vessel has not been used for gain, hire, reward or any other commercial purpose or used by a person other than the owner or the owner’s immediate family. (2) The exemptions granted under this section shall not apply in respect of a vessel for more than any two twelve months periods. Exemption 76. (1) Subject to conditions as the Minister may by Regulations from non- prescribe, a non-recorded charter boat which is owned by a person other than a recorded charter boats. resident person may be imported or re-imported into the Territory free of duty for a total period in excess of one hundred and eighty days in any twelve months period, if the number of days on which a cruising permit is issued under the Cap. 203 Cruising Permit Act in respect of persons on board other than employed crew, when deducted from the number of days that the vessel is within the Territory is less than one hundred and eighty days. (2) If at anytime a person is convicted of an offence under the Cap. 203 Cruising Permit Act in respect of a vessel granted an exemption under subsection (1) then, the owner of the vessel shall be liable to pay duty on the vessel at a rate of two hundred per cent of the rate in force on the date when the vessel was first imported and on the value of the vessel at that time. (3) For purposes of this section and section 77 Cap. 203 (a) “charter boat” has the meaning assigned to it under section 2 of the Cruising Permit Act; and 68 (b) “recorded” or “non-recorded” charter boat shall mean a charter boat recorded or not recorded under section 5 of that Act, as the case may be.

77 — (1) Subject to conditions as the Minister may prescribe by Crewed charter

77. (1) Subject to conditions as the Minister may prescribe by Crewed charter Regulations, a recorded charter boat which is crewed on a full-time basis may be boats. imported into the Territory free of duty for a total period not exceeding two hundred and eighty days in any twelve months period. (2) Subsection (1) shall apply to the twelve-months period commencing with the date of first importation after the first day of January, 1978.

78 — (1) Notwithstanding section 75, a vessel which is owned by a Boats owned by

78. (1) Notwithstanding section 75, a vessel which is owned by a Boats owned by resident and which has its normal place of mooring outside the Territory may be residents. imported into the Territory free of duty for a period not exceeding thirty days in a twelve months period. (2) Notwithstanding subsection (1), a vessel owned by a resident and which has its normal place of mooring outside the Territory is subject to duty.

79 — (1) Subject to this section, the Commissioner shall, pay Drawback

79. (1) Subject to this section, the Commissioner shall, pay Drawback. drawback on goods imported into the country, where the goods are entered for (a) export; (b) re-export, in the packages in which they were imported, unopened; (c) shipment for use as stores; (d) use in the manufacture of goods for export, whether in the same state or not; and (e) deposit in warehouses for subsequent exportation or shipment for use as stores. (2) Drawback may not be claimed in respect of (a) goods of a value less than fifty dollars, being the value of the goods when they were originally imported, 69 (b) goods which were imported into the Territory more than twelve months before the date of the claim for drawback, and (c) goods not in the packages in which they were originally imported into the Territory or in the case of bulk goods, where that bulk has been broken, except that where imported goods are re-exported within six months of their importation by their importer to the same country and to the same person or firm from which they were imported or are entered for shipment for use as stores, this subsection shall not apply. (3) The Minister, acting on the recommendation of the Commissioner, may by an Order published in the Gazette and a newspaper of wide circulation in the Territory, prescribe any goods, class or description of goods in respect of which drawback is not be claimable. Claims for 80. (1) A claim for drawback shall be made in the form and drawback. manner, and contain the particulars, the Commissioner may direct. (2) Drawback is not payable, (a) unless it is shown to the satisfaction of the Commissioner that duty due on the goods in respect of which the claim is made has been paid and not otherwise drawn back; (b) until the person making the claim has furnished the Commissioner with the information, and produced to him or her the books of account or other documents, relating to the goods as the Commissioner may demand; (c) subject to section 62, until all the goods which are the subject of the claim have been exported; and (d) in respect of an amount of duty not exceeding fifty dollars. Rate of 81. The rate of drawback shall be ninety per cent of the duty paid. drawback. 70

82 — (1) Subject to conditions prescribed by the Commissioner, Payment of

82. (1) Subject to conditions prescribed by the Commissioner, Payment of where it is proved to the satisfaction of the Commissioner that duty when goods returned or (a) customed goods were imported in pursuance of a destroyed. contract of sale; (b) the description, quality, state or condition of the goods was not in accordance with the contract or that the goods were damaged in transit or during their transhipment; and (c) the importer with the consent of the seller (i) returned the goods unused to the seller and that the goods were duly entered outwards; or (ii) destroyed the goods unused, the Commissioner may sign a voucher for the refund of any duty already paid on the import of the goods. (2) Nothing in this section shall apply to goods imported “on approval” or “sale or return” or on any similar terms.

83 — Without limiting the generality of section 82, and subject to Refund of

83. Without limiting the generality of section 82, and subject to Refund of conditions prescribed by the Commissioner, duty may be repaid by the duty in other cases. Commissioner to an importer in full or in part if, (a) it is proved to the satisfaction of the Commissioner that duty in excess of the correct amount has been paid by an importer; or (b) the goods are declared by a Resolution of the House of Assembly to be free of duty.

84 — (1) The Commissioner, with the approval of the Financial Power to

84. (1) The Commissioner, with the approval of the Financial Power to Secretary, may remit or authorise the refund of, the whole or a part, of import or alter duty or authorise export duty paid by a person in respect of any goods. a refund. (2) A remission or refund made or authorised to be made under subsection (1) may apply either to specific instances or to persons of a specific 71 class, and may be made subject to conditions and restrictions the Minister considers fit to impose. (3) Notwithstanding subsections (1) and (2), if an amount is paid as duty, (a) any excess of duty arising from an increase in the rate of duty payable, shall not be payable if it has previously been paid; and (b) any shortfall of duty arising from a decrease in the rate of duty shall be refunded by the Commissioner if the duty has previously been paid on the date that this Act or a Resolution made under this section, is commenced. (4) The House of Assembly may by Resolution impose duty on goods imported which at the time when the Resolution was passed was not leviable, and the change shall be effective on all uncustomed goods deposited in a warehouse from the commencement date of the Resolution. (5) The House of Assembly may by Resolution alter the list of goods set out in Schedule 4, or prohibited or restricted under Schedule 8, and subsection (3) shall have effect. General 85. (1) Goods, class or description of goods prescribed in Part I of provisions. Schedule 8 Schedule 8 may not be imported into or exported from the Territory. (2) Goods, class or description of goods prescribed in Part II of Schedule 8 Schedule 8 may not be imported into or exported from the Territory. (3) The Minister may, by an Order published in the Gazette and a newspaper of wide circulation in the Territory, (a) delete from, vary or add to the goods, classes or description of goods prescribed in Part I of Schedule 8, or vary the conditions or restrictions in Part II of Schedule 8; and (b) prohibit or restrict, subject to conditions and restrictions the Order may impose, the importation or exportation of any goods, class or description of 72 goods specified in the Order to or from any place in the Territory so specified. (4) An Order made by the Minister under subsection (3), is subject to the negative resolution of the House of Assembly.

86 — (1) A person who obtains or attempts to obtain or does Offences

86. (1) A person who obtains or attempts to obtain or does Offences anything whereby there might be obtained by any person an amount by way of relating to drawbacks. drawback in respect of goods for which there is no entitlement, commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the amount obtained, attempted to be or which might have been obtained whichever is the greater. (2) A person who with intent to defraud, obtains, attempts to obtain or does anything whereby there might be obtained by any person an amount by way of drawback in respect of goods for which there is no lawful entitlement, commits an offence and is liable on conviction, to a fine not exceeding twenty thousand dollars, or three times the amount obtained, attempted to be or which might have been obtained, whichever is the greater, or to imprisonment for a term not exceeding two years, or both. (3) Goods in respect of which an offence is committed under subsection (1) or (2) are liable to forfeiture. PART VII POWERS

87 — (1) Without prejudice to any other power contained in this Act, Customs

87. (1) Without prejudice to any other power contained in this Act, Customs an officer may question a person who is entering or about to depart from the control of persons Territory or is at any customs area, customs airport, customs port or approved entering or wharf for the purpose of determining whether that person has any dutiable, leaving the prohibited or restricted goods in his or her possession, whether on his or her Territory. person, in his or her baggage, vehicle, vessel or aircraft. (2) A person entering or departing from the Territory shall, at the place and in the manner the Commissioner may direct, make a declaration of anything contained in the person’s baggage or carried with the person which (a) the person has obtained outside the Territory; (b) being dutiable goods, the person has obtained in the Territory without payment of duty; 73 (c) being prohibited or restricted goods, the person has obtained in the Territory; or (d) being an amount of cash, exceeds ten thousand dollars. (3) A person entering or about to depart from the Territory shall answer the questions the proper officer may put to the person with respect to the person’s baggage and anything contained in or carried with the person and shall, if required by the proper officer, produce that baggage and anything contained in it for examination at the place the Commissioner may direct. (4) A person who fails to declare any baggage or thing as required by this section commits an offence and is liable on conviction to a fine not exceeding ten thousand dollars, or three times the value of the thing not declared or the baggage or thing not produced, as the case may be, which ever is the greater. (5) Anything chargeable with duty which is found concealed or is not declared, and anything which is being brought into or taken out of the Territory contrary to a prohibition or restriction in force under an enactment with respect to that thing is liable to forfeiture. (6) For the purpose of this section, cash includes coins, notes, travellers cheques and negotiable instruments such as money orders, cheques, stocks and bonds, in any currency. Right of access. 88. (1) Without prejudice to any other power contained in this Act, an officer shall have a right of access to, and the power to search, any part of a customs port, approved wharf, customs airport or other customs area, and any vehicle, vessel, aircraft, or goods found at that place. (2) The power of search provided under subsection (1) shall include the power to break into or open a building or container which is locked and to which there is no access. (3) Goods found concealed in any vehicle, vessel or aircraft found at a customs port, approved wharf, customs airport or other customs area, are liable to forfeiture. 74

89 — (1) At any time while a vessel is in the territorial waters or an Power of

89. (1) At any time while a vessel is in the territorial waters or an Power of aircraft is at a customs airport, an officer may require that vessel or aircraft to stop boarding. and then may board it, remain on board it, and may rummage and search any part of it. (2) An officer on board a vessel or aircraft in pursuance of subsection (1) may (a) cause any goods to be marked before they are unloaded from that vessel or aircraft; (b) examine any goods in the course of their being unloaded, (c) lock up, seal, mark or otherwise secure any goods carried in that vessel or aircraft, or any place or container in which they are so carried, (d) break open any place or container which is locked and to which there is no access, (e) require a document or book which should be on board that vessel or aircraft to be produced to him or her for examination, and (f) require answers to all the questions relating to the vessel or aircraft, its cargo, stores, baggage, crew, passengers, voyage or flight as may be put by him or her, and if any person prevents the officer from so doing, or refuses to produce any document or book, or answer any questions, that person commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (3) Goods liable to duty or in respect of which there is in force any prohibition or restriction under any Act, found concealed on board any vessel or any aircraft in the Territory are liable to forfeiture. (4) Where a vessel or aircraft refuses to stop or permit an officer to board when required to do so under subsection (1), the master of that vessel or the commander of that aircraft commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars or to imprisonment for 75 a term not exceeding two years, or both, and the vessel or aircraft is liable to forfeiture. Power to station 90. The Commissioner may station an officer on board a vessel at any officers on time while it is within the territorial waters and if the master of a vessel on which vessels. an officer is stationed by virtue of this section neglects or refuses to provide (a) proper and sufficient food and water, together with reasonable accommodation for the officer, and (b) means of safe access to and egress from that vessel as required by the officer the master commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. Power to patrol 91. (1) In relation to an assigned matter, an officer may patrol and moor. upon and pass freely either on foot or otherwise along and over, and enter any part of the Territory other than a dwelling house whether or not that place is private property, and the officer so proceeding shall not be liable to prosecution or any other action for so doing. (2) Subject to subsection (3), an officer in command or in charge of a vessel or aircraft engaged in the prevention of smuggling may haul up and moor that vessel, or land that aircraft, at any place in the Territory. (3) Nothing in this section shall authorise the entry into or use of a private dwelling house. Power to 92. (1) Without prejudice to any other power conferred by a examine and take customs enactment, an officer may examine and take account of any goods account of goods. (a) which have been imported, (b) which are in a warehouse or a customs warehouse, (c) which have been loaded into or unloaded from a vessel or aircraft at any place in the Territory, (d) which have been entered for exportation or for use as stores, 76 (e) which have been brought to any place in the Territory for exportation or for use as stores, or for shipment for exportation or for use as stores, or (f) in respect of which a claim for drawback, allowance, rebate, remission or repayment of duty has been made, and may for that purpose require any container to be opened or unpacked. (2) An examination of goods by an officer under subsection (1) shall be made at the time and place the officer may direct. (3) The bringing of goods to a place directed under subsection (2), and their unloading, opening, unpacking, weighing, repacking, bulking, sorting, lotting, marking, numbering, loading, carrying or landing, and the treatment to any containers in which the goods are kept, for the purposes of and incidental to the examination or for use as stores, or warehousing shall be done, and any facilities or assistance required for the examination shall be provided by or at the expense of the owner of the goods. (4) If any (a) imported goods which an officer has the power under this Act to examine, and (b) goods, other than imported goods, which an officer has directed to be brought to a place for the purposes of examination, are, without the authority of the proper officer, removed from customs charge before they have been examined, those goods are liable to forfeiture.

93 — (1) A person required by the Commissioner under this Act to Power to require

93. (1) A person required by the Commissioner under this Act to Power to require give security in respect of any premises shall provision of facilities, etc. (a) provide and maintain the appliances and afford other facilities reasonably necessary to enable an officer to take an account or make any examination or search or to discharge any other of his or her duties on the premises of that person or place the Commissioner may direct, 77 (b) keep any appliances so provided in a convenient place approved by the proper officer for that purpose, and (c) allow the proper officer at any time to use anything so provided and give the proper officer any assistance necessary for the performance of his or her duties, and a person who contravenes or fails to comply with this subsection commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (2) A person mentioned in subsection (1) shall provide and maintain a fitting required for the purpose of affixing any lock which the proper officer may require to affix to the premises of that person or to any vessel, utensil or other apparatus kept on the premises, and in default, the fittings may be provided or any work necessary for its maintenance may be carried out by the proper officer, and any expenses incurred shall be paid on demand by the person. (3) A person commits an offence if the person fails to pay on demand, the expenses incurred under subsection (2), and is liable on summary conviction to a fine not exceeding ten thousand dollars. (4) If the person referred to in subsection (1) or servant of the person, (a) wilfully destroys or damages any fittings, lock or key provided for use as or any label or seal placed on the lock, (b) improperly obtains access to any place or article secured by the lock, or (c) has any fitting or article intended to be used to secure the premises so constructed that the intention is defeated, the person or the person’s servant commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. Power to take 94. (1) An officer may at any time take a sample of any imported samples. goods required to be examined under a customs enactment. 78 (2) A sample taken by an officer under subsection (1) shall be disposed of and accounted for in the manner the Commissioner may direct.

95 — (1) Without prejudice to any other power conferred by this Act, Power to search

95. (1) Without prejudice to any other power conferred by this Act, Power to search if a magistrate is satisfied by information on oath given by an officer that there are premises. reasonable grounds to suspect that anything which is liable to forfeiture by virtue of an enactment, or that evidence of an offence in relation to an assigned matter is kept at or concealed in a building or other place, the magistrate may by warrant under his or her hand authorise that officer or any other person named in the warrant to enter and search any building or place so named, and may (a) do so at any time, and search for, seize, detain or remove any thing which appears to the officer may be liable to forfeiture; (b) so far as is reasonably necessary for the purpose of the entry, search, detention or removal, break open any door, window or container and force and remove any other impediment or obstruction; and (c) search for and remove any invoice, bill of lading or any other document, relating to an assigned matter. (2) Where in the case of any entry, search, seizure, detention or removal, damage to property is caused and goods which are not liable to forfeiture are found, the owner of the building, place or goods damaged shall be entitled to recover from the Commissioner the costs of making good that damage to the property.

96 — (1) Without prejudice to any other power contained in or under Power to search

96. (1) Without prejudice to any other power contained in or under Power to search this Act, where an officer has reasonable grounds to believe that a vehicle is vehicle. carrying anything which is liable to forfeiture, the officer may stop and search that vehicle. (2) A person in charge of a vehicle who fails to stop or refuses to permit the vehicle to be searched if so required under subsection (1), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars.

97 — (1) Subject to subsection (3), where an officer has reasonable Power to search

97. (1) Subject to subsection (3), where an officer has reasonable Power to search grounds to believe that a person has in his or her possession any thing which is persons. 79 liable to forfeiture, he or she may stop and search that person and any article which that person has with him or her. (2) A person shall not be searched in pursuance of subsection (1) except by a person of the same sex. (3) A person to be searched under subsection (1) may request to be taken before a magistrate or a superior officer who shall consider the grounds for the suspicion and direct whether or not the search is to take place. Power to arrest. 98. (1) Subject to subsection (2), an officer may arrest without warrant a person who has committed, or whom there are reasonable grounds to suspect of having committed an offence for which he or she is liable to be arrested under any customs enactment and the officer may for that purpose use all reasonable force. (2) A person may not be arrested for an offence committed under subsection (1) more than seven years after the commission of that offence, except that where for any reason it was not practicable to arrest that person at the time of the commission of the offence, he or she may be arrested and proceeded against as if the offence had been committed at the time when he or she was arrested. (3) Where by virtue of subsection (1) a person is arrested by a police officer, the police officer shall immediately give written notice of that arrest to the Commissioner. Power to carry 99. (1) Where the Commissioner is satisfied that it is necessary for and use firearms. the protection of the life of an officer duly engaged in the discharge of a duty and of other lives incidental to the discharge of that duty, the Commissioner may (a) in writing, or (b) in exceptional circumstances, upon a specific and explained request made by the most senior officer involved in an event or operation, by means of a radio communication or other similar means, verbally authorise that officer to carry a firearm provided by Customs. (2) An officer may where necessary use any firearm authorised to be carried under subsection (1), 80 (a) for the preservation of life; or (b) for the summoning of a vessel in accordance with section 100.

100 — (1) If any part of the cargo on a vessel is thrown overboard or Power to

100. (1) If any part of the cargo on a vessel is thrown overboard or Power to is stored or destroyed to prevent seizure summon vessels. (a) while the vessel is within the territorial waters, or (b) while the vessel, having been properly summoned by a vessel in the service of the Government to bring the vessel, refuses to do so and is given a chase and arrested, the vessel is liable to forfeiture. (2) Except for just and sufficient cause, the master of a vessel commits an offence if the vessel under his or her charge is liable to forfeiture or examination under this Act and the vessel is not brought to the Commissioner when summoned to do so, and is liable on conviction to a fine not exceeding twenty thousand dollars. (3) Where a vessel liable to forfeiture or examination under this section has refused to bring the vessel to the Commissioner when summoned to do so and chase has been given by any vessel in the service of the Government, and after the commander of the vessel in the Government’s service has caused a gun to be fired as a signal, the vessel being chased still refuses to bring to, the vessel may be brought to by use of non-lethal force. (4) For the purposes of this section, a vessel is deemed to have been properly summoned by the Commissioner (a) if the vessel making the summons did so by means of (i) an international signal code, (ii) two shots fired in the air, (iii) siren and a blue light, or 81 (iv) any other recognised means and while flying her proper ensign; and (b) if at the time the summons was made the vessel was within the territorial waters. Power to require 101. (1) Where under a provision of a customs enactment, the attendance. master of a vessel or the commander of an aircraft is required to answer a question put to him or her by the Commissioner or an officer, the Commissioner or the officer may, at any time while the vessel is at a customs port or the aircraft is at a customs airport, require the master or commander or, with the consent of the Commissioner or the officer, a senior officer of that vessel or aircraft, to attend before the Commissioner at his or her office. (2) A master or commander who fails to comply with subsection (1) commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. Power to require 102. (1) An officer may, at any time within seven years of the information and importation or exportation of any goods, require a person the production of evidence. (a) concerned in that importation or exportation, or (b) concerned in the carriage, unloading, landing or loading of the goods, to furnish to him or her in the form and manner he or she may require, any information relating to the goods, and to produce and permit the officer to inspect, take extracts from, make copies of or remove for a reasonable period, any invoice, bill of lading or other book or document relating to the goods. (2) The officer may seize and detain any invoice, bill of lading or other book or document which, in the officer’s opinion, afford evidence of the commission of an offence under this Act or a customs enactment. (3) The Commissioner may require evidence to be produced to his or her satisfaction in support of any information provided under subsection (1), a customs enactment or Parts III, IV and V in respect of any goods imported or exported, or in respect of which any repayment of duty is claimed. 82 (4) A person who fails to comply with a requirement imposed on him or her under subsection (1) or (2) commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars.

103 — (1) Without prejudice to any express requirement as to security Power to

103. (1) Without prejudice to any express requirement as to security Power to provided for by or under any other customs enactment, the Commissioner may, if require security. he or she considers fit, require a person to give security by bond or otherwise in the form and manner the Commissioner may direct, for the observance of any condition or restriction in connection with an assigned matter. (2) A bond taken for the purposes of an assigned matter (a) shall be taken on behalf of the Government; and (b) may be cancelled at any time by the Commissioner or by the order of the Commissioner. PART VIII OFFENCES

104 — If, for the purpose of obtaining admission to any aircraft, vessel, Unlawful

104. If, for the purpose of obtaining admission to any aircraft, vessel, Unlawful building or other place, or of doing or procuring to be done any act which he or impersonation of Commissioner or she would not be entitled to do or procure to be done of his or her own authority, officer. or for any other unlawful purpose, a person falsely assumes the name, designation or character of the Commissioner, or any other officer or of any other person appointed by the Commissioner to discharge any duty relating to an assigned matter, the person commits an offence and, in addition to any other proceedings which may be taken against the person, is liable on conviction, to a fine not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding two years, or both.

105 — (1) The Commissioner, any other officer or any other person Bribery and

105. (1) The Commissioner, any other officer or any other person Bribery and appointed by the Commissioner to discharge any duty relating to an assigned collusion. matter, commits an offence if the Commissioner, officer or other person appointed by the Commissioner, (a) directly or indirectly asks for or takes in connection with any of his or her duties any non- official payment or other reward, whether pecuniary or otherwise, or any promise or security for any 83 payment or reward, not being a payment or reward which he or she is lawfully entitled to claim or receive, or (b) enters into or acquiesces in any agreement to do, or abstain from doing, permit, conceal or connive at any act or thing whereby the Government is or may be defrauded which is otherwise unlawful, being an act or thing relating to an assigned matter, and is liable on conviction to a fine not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding two years, or both. (2) If a person (a) directly or indirectly offers or gives to the Commissioner, an officer or to any other person appointed by the Commissioner to discharge a duty relating to an assigned matter, any payment or other reward, whether pecuniary or otherwise, or a promise or security for a payment or reward, or (b) proposes or enters into an agreement with the Commissioner, officer or other person so appointed in order to induce him or her to do, abstain from doing, permit, conceal or connive at an act or thing whereby the Government is or may be defrauded or which is otherwise unlawful being an act or thing relating to an assigned matter, or otherwise to take any course contrary to his or her duty, he or she commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding two years, or both Offences against 106. (1) A person who officers. (a) obstructs, hinders, molest or assaults an officer engaged in the discharge of a duty or the exercise of a power, imposed or conferred on him or her by a customs enactment, or a person acting in his or her aid, (b) does anything which impedes or is calculated to impede the carrying out of a search for anything 84 which is liable to forfeiture or the detention, seizure or removal of any thing, (c) rescues, damages or destroys anything calculated to prevent the procuring or giving of evidence as to whether or not anything is liable to forfeiture, (d) prevents the arrest of a person under a customs enactment or rescues a person so arrested, or (e) attempts to do any act, specified in subparagraphs (a), (b), (c) and (d) or aids and abets any person doing an act specified in subparagraphs (a), (b), (c) and (d) commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding two years, or both. (2) A person who fires on, maims or wounds an officer in the discharge of his or her duty commits an offence and is liable on conviction to a fine not exceeding one hundred thousand dollars or to imprisonment for a term not exceeding seven years, or both. (3) A person who uses abusive, offensive or threatening language on an officer engaged in the discharge of a duty or the exercise of a power imposed or conferred on the officer by a customs enactment, commits an offence and is liable on conviction to a fine not exceeding five thousand dollars or to imprisonment for a term not exceeding two years, or both.

107 — (1) If any vessel or aircraft departs from the Territory carrying Carrying away

107. (1) If any vessel or aircraft departs from the Territory carrying Carrying away an officer on board without his or her consent the master of that vessel or the officers. commander of that aircraft commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding four years, or both. (2) Without prejudice to the liability of the master of a vessel or commander of an aircraft under subsection (1), the amount of any expenses incurred by the Commissioner or the Government by reason of the carrying away of an officer may be recovered from that person or from the owner of the vessel or aircraft.

108 — (1) A person who, except for just and sufficient cause, Interfering with

108. (1) A person who, except for just and sufficient cause, Interfering with interferes in any way with any vessel, aircraft, vehicle, buoy, anchor, chain, rope customs vessels. 85 or mark or anything which is being used by an officer in the discharge of his or her duty, commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars or to imprisonment for a term not exceeding two years, or both, and in addition that person is liable to make good any damage caused to that property. (2) If a person fires on any vessel, aircraft or vehicle being used by an officer in the discharge of his or her duty, he or she commits an offence and is liable on conviction to a fine not exceeding one hundred thousand dollars, or to imprisonment for a term not exceeding ten years, or both. Signalling to 109. (1) In this section references to a “prohibited signal” or a smugglers. “prohibited message” are references to a signal or message connected with the smuggling or intended smuggling of goods into or out of the Territory. (2) A person who, by any means sends a prohibited signal or transmits a prohibited message from any place in the Territory or from any vessel or aircraft, for the information of a person in any vessel or aircraft, commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding two years, or both, and any vessel, equipment or apparatus used for the sending of the signal or message is liable to forfeiture. (3) Subsection (2) applies whether or not the person for whom the signal or message is intended is in a position to receive it or is actually engaged at that time in smuggling. (4) If in any proceedings against a person under subsection (2), a question arises as to whether a signal or message was a prohibited signal or a prohibited message, the burden of proof shall lie on the defendant. (5) If an officer has reasonable grounds to believe that a prohibited signal or a prohibited message is being or is about to be made or transmitted from any vessel, aircraft, vehicle, building or other place in the Territory, the officer may board or enter that vessel, aircraft, vehicle, building or other place in the Territory and take steps reasonably necessary to stop or prevent the sending of that signal or message. Engagement in 110. A person who in preparation, execution, furtherance or smuggling. concealment of an act of smuggling (a) harbours a person, vessel or thing, or 86 (b) does any other thing by commission or omission, calculated to aid, abet, further, conceal or facilitate any actual or contemplated smuggling operation, commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding four years or both, and any goods, vessel or aircraft which is the subject of any contravention under this section is liable to forfeiture.

111 — (1) Whoever is found in possession or control of, Smuggling

111. (1) Whoever is found in possession or control of, Smuggling. (a) any smuggled goods, or (b) any vessel, aircraft or other thing used for or designed or adapted to be used for smuggling or concealing goods, commits the offence of being engaged in smuggling and is liable on conviction to a fine not exceeding twenty thousand dollars or to imprisonment for a term not exceeding four years, or both, and any goods in respect of which the offence was committed and any vessel, aircraft or thing used in the commission of the offence are liable to forfeiture. (2) It’s a defence for a person in possession or control of any vessel or thing in respect of which an offence is alleged to have been committed under subsection (1), to satisfy the court that he or she exercised every reasonable care and discharged every part of his or her duty with respect to the control or management of the vessel or thing to prevent the use or potential use of the same for any smuggling operation or concealment of goods.

112 — If a person offers for sale any goods as having been imported Offering

112. If a person offers for sale any goods as having been imported Offering without payment of duty, or as having been otherwise unlawfully imported, then, smuggled goods for sale. whether or not those goods were in fact chargeable without duty or were so imported, the goods are liable to forfeiture and the person offering them for sale commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or three times the value of the goods which ever is the greater, or to imprisonment for a term not exceeding two years, or both.

113 — Except as the Commissioner may otherwise permit, a person who Communicating

113. Except as the Commissioner may otherwise permit, a person who Communicating on board a vessel, communicates in any way with a vessel arriving from a place with arriving vessel. outside the Territory before that arriving vessel has been cleared by an officer, commits an offence and is liable on summary conviction to a fine not exceeding 87 ten thousand dollars or to imprisonment for a term not exceeding two years, or both. Special penalty 114. If a person concerned in the movement, carrying or concealment of where offender goods armed or disguised. (a) contrary to or for the purpose of contravening any prohibition or restriction for the time being in force under an enactment with respect to the importation or exportation of those goods, or (b) without payment having been made of or security given for any duty payable on those goods, and, while so concerned, is armed with an offensive weapon or disguised in any way, and if a person so armed or disguised is found in the Territory in possession of anything which is liable to forfeiture under a customs enactment, the person commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars or to imprisonment for a term not exceeding five years, or both. Untrue 115. (1) A person who knowingly or recklessly declarations. (a) makes or signs, or causes to be made or signed, or delivers or causes to be delivered to the Commissioner or an officer, a declaration, notice, certificate or other document, or (b) makes a statement in answer to a question put to him or her by an officer which he or she is required under an enactment to answer, being a document or statement produced or made for the purpose of an assigned matter which is untrue in a material particular, commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars or to imprisonment for a term not exceeding two years or both, and any goods in relation to which the document or statement was made are liable to forfeiture. (2) Where by reason of a document or statement as is mentioned in subsection (1), the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback, allowance, rebate or repayment of duty, the amount of duty unpaid or of drawback overpaid shall be payable immediately to the Commissioner, and may be recovered accordingly. 88

116 — A person who Counterfeiting

116. A person who Counterfeiting documents. (a) counterfeits or falsifies a document which is required by an enactment relating to an assigned matter or which is used in the transaction of a business relating to an assigned matter, (b) knowingly accepts, receives or uses a counterfeited or falsified document, (c) alters a document after it has been officially issued, or (d) counterfeits any seal, signature, initials or other mark of, or used by, an officer for the verification of that type of document or for any other purpose relating to an assigned matter, commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars, or to imprisonment for a term not exceeding seven years, or both.

117 — (1) A person who is required by a customs enactment to False scales

117. (1) A person who is required by a customs enactment to False scales. provide scales, and provides, uses or permits to be used any scales, which do not give a true reading, commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (2) Where an article is or is to be weighed, counted, gauged or measured for the purpose of the taking of an account or the making of an examination by an officer, then if (a) the person mentioned in subsection (1), or (b) a person by whom or on whose behalf the article is or is to be weighed, counted, gauged or measured does anything whereby the officer is or might be prevented from, or hindered or deceived in, taking a true account or making a due examination, he or she commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars. (3) In this section, “scales” includes weights, measures and weighing or measuring machines or instruments. 89 Fraudulent 118. (1) Without prejudice to any other provision of a customs evasion. enactment, a person who (a) knowingly acquires possession of any goods, (i) which have been unlawfully removed from a warehouse, (ii) which are chargeable with a duty which has not been paid, or (iii) with respect to the importation, or exportation of which a prohibition or restriction is in force under an enactment, or (b) is in any way knowingly concerned in carrying, removing, depositing, landing, harbouring, keeping or concealing or in any manner dealing with the goods in paragraph (a), and does so with fraudulent intent, commits an offence. (2) Without prejudice to any other provision of a customs enactment, a person commits an offence if the person is, in relation to goods, in any way concerned in any fraudulent evasion or attempt at evasion (a) of duty chargeable on those goods; or (b) of a prohibition or restriction in force with respect to the importation or exportation of those goods under an enactment. (3) Subject to subsection (4), a person who commits an offence under subsection (1) or (2), is liable on conviction to a fine not exceeding twenty thousand dollars, or three times the value of the goods, whichever is the greater, or to imprisonment for a term not exceeding two years, or both, and any goods in respect of which the offence was committed are liable to forfeiture. (4) In the case of an offence under this section where the goods are a controlled drug the importation or exportation of which is prohibited or Cap. 178 restricted by virtue of section 5 of the Drugs (Prevention of Misuse) Act, 90 the penalty specified in Schedule 3 shall be substituted for the penalty contained Schedule 3 in subsection (3).

119 — (1) Where, in exercise of a power conferred by a customs Removing locks,

119. (1) Where, in exercise of a power conferred by a customs Removing locks, enactment, a lock, seal or mark is used to secure or identify any goods, or place or seals or marks. container in which goods are kept, then if without the authority of the proper officer, (a) that lock, seal or mark is unlawfully removed or tampered with by any person, or (b) at any time before the lock, seal or mark is lawfully removed, any of the goods are wilfully removed by any person, that person and the person then in charge of the goods commits an offence and is liable on conviction to a fine not exceeding twenty thousand dollars or three times the value of the goods, which ever is the greater or imprisonment for a term not exceeding two years, or to both, and the goods shall be liable to forfeiture. (2) For the purposes of subsection (1), goods in a vessel or aircraft shall be deemed to be in the charge of the master of that vessel or the commander of that aircraft. PART IX LEGAL PROCEEDINGS

120 — (1) Subject to subsection (3) and to the powers of the Director Institution of

120. (1) Subject to subsection (3) and to the powers of the Director Institution of of Public Prosecutions under section 62 of the Virgin Islands Constitution Order, proceedings. U.K.S.I. 2007 proceedings for an offence under a customs enactment or for condemnation under No. 1678 Schedule 2, shall not be commenced except Schedule 2 (a) by order of the Commissioner, in writing; and (b) in the name of an officer. (2) In the case of the death, removal, discharge or absence of the officer in whose name any proceedings were commenced in accordance with subsection (1) (b), those proceedings may be continued by any officer authorised in that behalf by the Commissioner. (3) Notwithstanding subsections (1) and (2), where a person has been arrested for an offence for which the person could be arrested under a 91 customs enactment, a court before which the person is brought may proceed to deal with the case although the proceedings have not been instituted by order of the Commissioner or have not been commenced in the name of an officer. Time limit on 121. Except as otherwise expressly provided for in this Act and proceedings. notwithstanding any other enactment, proceedings for an offence under any customs enactment may be commenced at any time within seven years from the date of the commission of the offence. Place of trial. 122. Proceedings for an offence under an enactment may be commenced (a) in a court within the Territory having jurisdiction in the place (i) where the offence was committed; or (ii) where the person charged with the offence resides or is found; (b) in the case of a body corporate charged with the offence, where that body corporate has its registered or principal office within the Territory; and (c) if anything was detained or seized in connection with the offence, in any court having jurisdiction in the place within the Territory where that thing was detained or seized or was found or condemned as forfeited. Persons who 123. Any proceedings before a Magistrate’s Court in relation to an may conduct assigned matter may be conducted by an officer or any other person authorised in proceedings. that behalf by the Commissioner. Service of 124. (1) A summons or other process issued for the purpose of a process. customs enactment shall be deemed to have been duly served on a person (a) if delivered to the person personally; (b) if left at the person’s last known place of abode or business, or in the case of a body corporate, at its registered or principal office; or 92 (c) if left on board a vessel or aircraft of which the person is the owner. (2) A summons, notice, order or other document issued for the purposes of proceedings under a customs enactment, or of an appeal from a decision of a court in any proceeding, may be served by an officer.

125 — (1) Where liability for an offence under a customs enactment is Incidental

125. (1) Where liability for an offence under a customs enactment is Incidental incurred by two or more persons jointly, those persons shall each be liable for the provisions. full amount of any fine and may be proceeded against either jointly or severally. (2) Where an offence under a customs enactment alleged to have been committed by a body corporate, is proved to have been committed with the consent or connivance of, or to be attributable to a neglect on the part of, any director, manager, secretary or other similar officer of that body corporate, or a person purporting to act in that capacity, the person as well as the body corporate each commits the offence and are liable to be proceeded against and punished accordingly. (3) Where a penalty for an offence under a customs enactment is required to be fixed by reference to the value of any goods, that value shall be taken as the price those goods might reasonably be expected to have fetched, after payment of any duty chargeable on them, if they had been sold in the open market at or about the date of the commission of the offence for which the penalty is imposed. (4) Where, in any proceedings for an offence under a customs enactment, a question arises as to the duty or rate chargeable on any imported or exported goods, or goods which were intended to be exported, and it is not possible to ascertain the relevant time specified in section 58 (2) the duty or rate shall be determined as if the goods had been imported, exported or brought to a place for exportation at the time when the proceedings were commenced. (5) In any proceeding for an offence under a customs enactment, or for condemnation under Schedule 2, the fact that security has been Schedule 2 given for payment of any duty or compliance with a condition in respect of the non-payment of which or non-compliance with which the proceedings are instituted, shall not be a defence. 93 Power to 126. (1) The Commissioner may, as he or she considers fit, compound offences and mitigate (a) compound an offence, subject to the maximum penalties. pecuniary penalty that a court may impose for that offence; (b) stay the proceedings for the condemnation of any thing as being forfeited under a customs enactment; or (c) restore, subject to any conditions, any thing seized under a customs enactment. (2) The Commissioner shall give a receipt for any amount paid by way of penalty and the effect of that amount being received in full by the Accountant General shall be to discharge the accused person from all liability in respect of that offence. (3) In any proceedings for an offence under this Act the court by whom the matter is considered may mitigate any pecuniary penalty as it considers appropriate. Proof of certain 127. (1) A document purporting to be signed by the Cabinet, the documents. Minister, the Commissioner, or by their order, or by any person with under the authority of the Cabinet, Minister or the Commissioner shall, until the contrary is proved, be deemed to have been so signed, and the matters contained in that document may, in any proceedings under a customs enactment, be proved by the production of that document or any document purporting to be a copy of that document. (2) Where a book or other document is required to be kept by virtue of a customs enactment, the production of that book or other document, or a copy of it certified as a true copy by an officer, shall in any proceedings under that enactment be sufficient evidence of the matters contained in it unless the contrary is proved. Proof of certain 128. (1) An averment in any process in proceedings under a matters other customs enactment than documents. (a) that those proceedings were instituted by order of the Commissioner, 94 (b) that any person is or was the Minister, the Commissioner, an officer or a police officer, (c) that a person is or was appointed or authorised by the Commissioner to discharge, or was engaged by the order or with the concurrence of the Commissioner in the discharge of any duty, (d) that the Commissioner is or is not satisfied as to any matter as to which he or she is required by a customs enactment to be satisfied, (e) that a place is within the limits of a customs port, approved wharf, customs airport or customs area, or within the territorial waters, (f) that any goods thrown over board, stored or destroyed were so dealt with in order to prevent or avoid their seizure, or (g) that a ship is a ship registered in the Virgin Islands, shall, until the contrary is proved, be sufficient evidence of the matter in question. (2) Where in any proceedings relating to an assigned matter instituted by or against, the Commissioner, any other officer or a police officer, any question arises as to the place from which goods have been brought or as to whether or not (a) a duty has been paid or secured in respect of any goods, (b) any goods or other thing are of the description or nature alleged in the information, writ or other process, (c) any goods have been lawfully imported or lawfully unloaded from any vessel or aircraft, (d) any goods have been lawfully loaded into any vessel or aircraft, lawfully exported or were lawfully waterborne, 95 (e) any goods were lawfully brought to a place for the purpose of being loaded into any vessel or aircraft, or exported, or (f) any goods are or were subject to any prohibition or restriction on their importation or exportation, the burden of proof shall lie on the party disputing the facts. Detention of 129. Where a person has by an action rendered himself or herself liable persons about to to be prosecuted for an offence under a customs enactment, and the leave the Territory. Commissioner has reasonable grounds to believe that the person is about to leave the Territory without that matter being dealt with, the Commissioner may apply to a magistrate for a warrant for the arrest of that person. Actions against 130. Action, suit or other proceedings shall not be brought or instituted officers. personally against an officer in respect of an act done or omitted to be done by the officer in pursuance of a power granted to or duty imposed on the officer by a customs enactment. PART X FORFEITURE Detention, 131. (1) Any thing which is liable to forfeiture under a customs seizure and enactment may condemnation of goods. (a) be seized or detained by an officer; or (b) be seized or detained on behalf of the Customs, by a police officer in accordance with section 10 (1). (2) Where any thing which is liable to forfeiture is seized or detained by a police officer, (a) the police officer shall immediately inform the Commissioner of the seizure or detention in writing stating the full details of the thing seized or detained and of the grounds that led to the seizure or detention; (b) the police officer shall, within twenty-four hours of the seizure or detention of the thing, deliver it to the 96 Commissioner, unless the delivery is not practicable; and (c) an officer may examine and take account of that thing at anytime while it remains in the custody of the police. (3) Schedule 2 shall have effect in relation to appeals against Schedule 2. the seizure of anything seized as liable to forfeiture under a customs enactment, and for proceedings for the condemnation of that thing as forfeited. (4) Notwithstanding that anything seized as liable to forfeiture has not been condemned as forfeited, or deemed to have been condemned as forfeited, the Commissioner may at any time, (a) deliver it up to a claimant upon the claimant paying to the Commissioner the sum the Commissioner thinks proper, being a sum not exceeding that which, in the Commissioner’s opinion, represents the value of the thing, including any chargeable duty which has not been paid; or (b) where the thing seized is a living creature or is, in the Commissioner’s opinion, of a perishable nature, sell or destroy it. (5) The restoration, sale or destruction under subsection (4) of any thing seized as liable to forfeiture shall be without prejudice to any right of appeal against its seizure.

132 — (1) Where a thing has become liable to forfeiture under a Forfeiture of

132. (1) Where a thing has become liable to forfeiture under a Forfeiture of customs enactment, vessels, etc. used in connection with goods liable (a) any vessel, air craft, vehicle, animal, container to forfeiture. (including baggage) or any other thing which has been used for the carriage, handling, deposit or concealment of the thing liable to forfeiture, either at the time when it was so liable or for the purposes of the commission of the offence for which it later became so liable, and (b) any other thing mixed, packed or found with the thing so liable, 97 is also liable to forfeiture. (2) If while constructed, adapted, altered or fitted in any manner for the purpose of concealing goods, (a) a vessel is or has been within the territorial waters, (b) an aircraft is or has been at any place whether on land or water in the Territory, or (c) a vehicle is or has been within the limits of a customs port, approved wharf, customs airport or other customs area, that vessel, aircraft or vehicle is liable to forfeiture. (3) If, at any time while a vessel is within the territorial waters, any part of its cargo is thrown overboard or is stored or destroyed to prevent seizure, that vessel is liable to forfeiture. (4) Where cargo has been imported into the Territory on any vessel or aircraft and a part of that cargo is afterwards found to be missing then, if the master of the vessel or the commander of the aircraft is unable to account for that missing cargo to the satisfaction of the Commissioner, that vessel or aircraft is liable to forfeiture. (5) Where any vessel, aircraft, vehicle or animal has become liable to forfeiture, all tackle, apparel or furniture belonging to it is also liable to forfeiture. Special 133. (1) Notwithstanding any other provision of a customs provisions as to enactment, a vessel of two hundred and fifty or more tons burden is not liable to forfeiture of larger vessels. forfeiture, unless (a) the offence in respect of or in connection with which the forfeiture is claimed (i) was substantially the object of the voyage during which the offence was committed; or 98 (ii) was committed while the vessel was under chase after refusing to stop when required to do so; (b) the vessel was constructed, adapted, altered or fitted in any manner solely for the purpose of concealing goods; or (c) subsection (3) applies. (2) Where a vessel of two hundred and fifty or more tons burden would, but for subsection (1), be liable to forfeiture in connection with an offence under a customs enactment and, in the opinion of the Commissioner, a responsible officer of the vessel is implicated by his or her own act or by neglect in that offence, the Commissioner may impose a fine in respect of that vessel in any sum not exceeding twenty thousand dollars, and until the fine is paid, he or she may withhold clearance of that vessel. (3) Where a vessel is liable to a fine under subsection (2), but the Commissioner is not satisfied that the fine is adequate in relation to the offence committed, the Commissioner may take proceedings under Schedule 2 for Schedule 2 the condemnation of that vessel as forfeited in a sum not exceeding twenty thousand dollars or as the court may consider appropriate. (4) Where condemnation proceedings are taken under subsection (3), the Commissioner may require a sum, as the Commissioner considers fit, not exceeding twenty thousand dollars, to be deposited with the Commissioner to await his or her final decision or, as the case may be, the decision of the court, and until that sum is deposited, he or she may withhold clearance of the vessel. (5) A claim shall not lie against the Commissioner for damages in respect of the payment of a deposit or the detention of a vessel under this section. (6) The exemption from forfeiture of a vessel under this section shall not affect the liability to forfeiture of any goods carried on board that vessel. (7) For the purposes of this section, 99 (a) “responsible officer”, in relation to a vessel, means the master, mate or engineer of the vessel, and in the case of a vessel carrying a passenger certificate, the purser or chief steward; and (b) and without prejudice to any other grounds on which a responsible officer of a vessel may be held to be implicated by neglect, the officer may be so liable if goods not owned by a member of the crew are discovered in a place under that officer’s supervision in which they could not have been put if the officer had exercised proper care at the time of the loading of the vessel or subsequently. Protection of 134. (1) Where in any proceedings for the condemnation of any officer seizing or thing seized as liable to forfeiture under a customs enactment, judgement is given detaining goods. for the claimant, the court may, if it considers appropriate, certify that there were reasonable grounds for the seizure. (2) Where any proceedings are brought against the Government or the Commissioner on account of the seizure or detention of any thing as liable to forfeiture, and judgement is given for the plaintiff or prosecution, then if either (a) a certificate relating to the seizure has been granted under subsection (1), or (b) the court is satisfied that there were reasonable grounds for seizing or detaining that thing, the plaintiff or prosecutor shall not be entitled to recover any damages or costs. (3) Subsection (2) shall not affect the exercise of a person’s right to demand the return of the thing seized or detained or compensation in respect of any damage to the thing or in respect of the destruction of it. \ 100 PART XI SALE OF GOODS

135 — (1) The Commissioner may, on application in writing by the Power of

135. (1) The Commissioner may, on application in writing by the Power of owner, allow any vessel or aircraft forfeited under this Act to be redeemed on Commissioner to redeem forfeited payment to Customs of a sum not exceeding the value of the vessel or aircraft. goods. (2) For the purpose of subsection (1) the value of a vessel or aircraft shall be the amount at which it is valued for cover by the insurance against total loss or in the case of a vessel or aircraft not insured or not insured fully, a sum as shall be assessed by the Commissioner.

136 — (1) Any thing condemned by the Commissioner as forfeited to Sale of goods

136. (1) Any thing condemned by the Commissioner as forfeited to Sale of goods the Crown by virtue of Schedule 2, or deemed to have been condemned as condemned as forfeited under that Schedule shall, with the approval and direction of the forfeited. Schedule 2 Financial Secretary, be sold by the Commissioner by public auction or by public tender, unless (a) it is a prohibited or restricted article; or (b) being a vessel adapted for smuggling, the adaptation has been removed or rendered unusable. (2) An auction under this section shall be advertised in the Gazette not less than seven days before it is due to take place. (3) A tender under this section shall be advertised in a newspaper that is published in the Territory not less than seven days before the closing date for tender offers. (4) The Commissioner shall appoint a person, who may be an officer, to act as auctioneer at an auction under this section. (5) None of the following persons is permitted to make a tender offer or bid for any thing for sale by tender or at an auction under this section: (a) an officer, or a person acting on an officer’s behalf; and (b) a person who has or has had, a personal or financial interest in the thing being auctioned. 101 (6) A person who makes a bid in contravention of subsection (5) commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars and anything that was the substance of that bid that was auctioned to the person is liable to forfeiture. (7) Monies arising from the tender process and proceeds from the sale of any thing at an auction under this section shall be paid by the Commissioner into the Consolidated Fund, after (a) any duty payable on that thing has been paid; and (b) all the charges of, and incidental to the seizure, condemnation, sale, warehousing and carriage of that thing have been made, unless otherwise directed by the Financial Secretary to be paid into a fund specified for that purpose. (8) The value for duty of any thing sold at auction under this section shall be the price realised less the included duty. (9) Any thing not sold at an auction under this section, and all prohibited or restricted goods condemned or deemed to be condemned as forfeited, shall be destroyed or otherwise disposed of as the Commissioner may direct. (10) The Commissioner may with the approval of the Financial Secretary authorise the withholding from sale of any thing condemned or deemed to be condemned as forfeited, and its use by Customs or a Government Department where the retention and use would assist Customs or a Government Department in the discharge of its duty. Sale of goods not 137. (1) Where any thing, not being a thing condemned or deemed condemned as to be condemned as forfeited may, by virtue of a customs enactment be sold, it forfeited. shall, unless it is of a perishable nature, be offered for sale at a public auction. (2) An auction under this section shall be advertised in the Gazette and a newspaper of wide circulation in the Territory, not less than seven days before it is due to take place. (3) The Commissioner shall appoint a person, who may be an officer, to act as auctioneer at an auction under this section. 102 (4) Monies arising from the sale of any thing at an auction under this section shall be used to pay (a) any duty payable on that thing, and (b) all the charges of, and incidental to the sale, warehousing and carriage of that thing, and any residue shall be held on deposit for a period of six months. (5) If application is made within six months of the sale, the residue shall be paid over to any person who satisfies the Commissioner that he or she was the owner of that thing at the time of its sale, where an application is not made within the period, the Commissioner shall bring the deposit to account in the Consolidated Fund. (6) The value for duty of any thing sold at an auction under this section shall be the price realised less the included duty. (7) The Commissioner shall offer for sale anything which is of a perishable nature in a manner the Commissioner considers most likely to realise the largest sum, bearing in mind its nature. (8) Any thing which cannot be sold by the Commissioner at an auction under this section shall be destroyed or otherwise disposed of as the Commissioner may direct. (9) This section shall apply to the sale of any vessel or aircraft which may be sold under section 135, except that the sum ordered to be paid under that section shall be satisfied out of the monies arising from the sale before any amount is repaid to the person who was the owner of the vessel or aircraft. (10) A sale by auction under this section may take place at the same time and place as a sale under section 135. (11) The Commissioner shall, with the approval of the Financial Secretary, determine a minimum sale price for all goods for auction and, notwithstanding this, the Financial Secretary may decide on whether or not any particular bid or offer is to be accepted. 103 PART XII DETERMINATION OF DISPUTES Basis of 138. The Commissioner shall assess the value of imported goods on the valuation basis of identical or similar imports, where evidence of value of the goods is when evidence of unsatisfactory or insufficient. value is unsatisfactory. Appeal to the 139. (1) Where an amount of duty demanded by an officer is Commissioner. disputed by the person required to pay that amount, that person shall pay that amount but then may, at any time before the expiration of three months from the date of payment, require the Commissioner, by a notice in writing, to reconsider the amount of duty demanded. (2) The Commissioner shall refer to the Financial Secretary, a dispute between a person and the Commissioner arising out of an assessment made pursuant to subsection (1). (3) Pursuant to a referral made by the Commissioner under subsection (2), the Financial Secretary may have the goods appraised by three competent persons whose written appraisal shall be considered to be the true value of the goods. Customs may 140. In any dispute touching on a matter arising out of this Act, sue and be sued. Customs may sue and be sued in its own name and shall be entitled to recover and be liable to pay costs in the same manner as any other litigant. Right of further 141. (1) A person may appeal to the High Court against a decision appeal. of the Commissioner which involves a question of mixed fact and law. (2) The Commissioner or the appellant may appeal to the Court of Appeal against any decision of the High Court which involves a question of law, including a question of mixed fact and law. (3) On an appeal to the High Court or the Court of Appeal under this section, that Court may (a) increase, decrease or confirm the amount of duty due; (b) make an order as to costs as it considers appropriate; and 104 (c) make any other order as it considers appropriate.

142 — (1) Where a decision of the High Court or the Court of Appeal Payment of duty

142. (1) Where a decision of the High Court or the Court of Appeal Payment of duty in an appeal under this Part is that after appeal. (a) the amount of duty due should be increased, the appellant shall pay the amount of the increase to the Commissioner, and (b) the amount of duty should be decreased, the Commissioner shall pay the amount of the decrease to the appellant within forty-two days of the decision. (2) Where the decision referred to in subsection (1) is that of the High Court, an amount shall not be payable if, within the time limit provided under that subsection, an appeal against that decision is lodged with the Court of Appeal. PART XIII MISCELLANEOUS

143 — (1) The Minister may make Regulations in relation to matters Power to make

143. (1) The Minister may make Regulations in relation to matters Power to make assigned to Customs and for the internal discipline and management of Customs. Regulations. (2) Without limiting the generality of subsection (1), the Minister may in particular, make Regulations in respect of the following matters: (a) prescribing the procedure to be followed by a vessel arriving at a customs port and an aircraft arriving at a customs airport; (b) regulating the unloading, landing, movement and removal of goods on their importation; (c) prescribing the procedure on the importation and exportation of postal packets and may exempt the importation or exportation from the requirements of this Act; 105 (d) prescribing the manner in which, and the conditions under which, uncleared goods or a class or description of uncleared goods may be moved within the limits of a customs port or customs airport or between a customs port or customs airport and any other place; (e) regulating the storage, putting alongside, making waterborne and loading, of goods intended for export or for use as stores; (f) prescribing the procedure to be followed by vessels intending to leave a customs port and aircraft intending to leave a customs airport for destinations outside the Territory; (g) the control of the depositing, marking, keeping, securing and treatment of goods in, and the removal of goods from, warehouses; (h) the registration and maintenance of warehouses; (i) the payment of licence fees; (j) the entering into and maintaining of a bond or undertaking for the security of duty chargeable on warehoused goods; (k) the entering into and maintaining of contracts of insurance for warehoused goods; (l) the proper conduct and management of warehouses, including the imposition of conditions and restrictions subject to which goods may be carried to or from, deposited in, kept in or removed from a warehouse, or made available to their owners for prescribed purposes; (m) the attendance of officers at warehouses; (n) the production to and making available for inspection by officers of warehoused goods; 106 (o) the provision of facilities to officers; (p) the records to be kept by occupiers of warehouses, and the power of officers to inspect and remove documents; (q) the minimum quantities and types of goods which may be deposited in or removed from a warehouse at any one time; (r) the operations to be carried out on warehoused goods, including the taking of samples; (s) the goods to be removed from warehouses without payment of duty, subject to the conditions and restrictions as may be determined under the Regulations; (t) the goods to be destroyed or abandoned to the Commissioner without payment of duty in those circumstances, and subject to conditions and restrictions determined under the Regulations; (u) providing different provisions for different types of warehouses or parts of warehouses, or for goods of different classes or descriptions, or goods of the same class or description in different circumstances; (v) prescribing where the Commissioner is satisfied that goods are imported only temporarily with a view to subsequent re-exportation, that the goods be delivered on importation, subject to conditions the Commissioner considers fit to impose, without payment of duty and may impose different conditions for different classes of goods; (w) the use and protection of K-9 and K-9 facilities; (x) providing for different Regulations to be made in respect of vessels and aircraft; and (y) providing for the imposition of a fine not exceeding ten thousand dollars for any contravention of, or 107 failure to comply with the Regulations or an direction given under the Regulations, and for the forfeiture of any goods, vessel or aircraft involved in an offence. Cap.136 (3) Notwithstanding section 19(10) of the Interpretation Act, Regulations made under this Act may impose a fine not exceeding one hundred and ten thousand dollars and a term of imprisonment not exceeding fifteen years, or both. No. 14 of 2001 (4) The Dogs (Prevention of Injury to Persons, Livestock and Poultry) Act, 2001 shall not apply to a K-9 used by Customs pursuant to Regulations made under subsection (2)(w). Forms. 144. The Commissioner may as he or she considers appropriate give directions, specifying the forms in relation to any assigned matter. Expenses and 145. Expenses incurred in the handling, moving or in any way dealing obligations. with any goods for the purpose of enabling officers to carry out their duties under this Act shall be borne by the owners of the goods and Customs shall be under no obligation to provide instruments or apparatus for the purpose of weighing, measuring, assessing or otherwise dealing with the goods for customs purposes. Repeal and 146. (1) The following enactments are repealed: savings. Cap. 104 (a) Customs Ordinance, 1975; Cap.105 (b) Customs Duties Ordinance, 1974; No. 10 of 1992 (c) Customs Duties (Amendment) Act,1992; No. 11 of 1992 (d) Custom Duties (Special Provisions) Act, 1992; and No. 1 of 2009 (e) Customs Duties (Amendment) Act, 2009. (2) Notwithstanding subsection (1), any Regulations or Order made under any of the repealed Ordinances which is in force immediately prior to the commencement of this Act is deemed to be made under this Act, and until new Regulations or Order is made to replace it, be construed to bring it into consistency with this Act, and may be amended or replaced by a Regulation or Order made under this Act. 108

147 — The Minister, may by an Order published in the Gazette and a Removal of

147. The Minister, may by an Order published in the Gazette and a Removal of newspaper of wide circulation in the Territory, make provision for the purpose of difficulties. providing for any unforeseen or special circumstances, or for resolving, determining or adjusting a doubt, question or matter, which may arise in relation to the application of this Act or in respect of which provision is not made in this Act.

148 — A reference to “Comptroller” in any other legislation or document Consequential

148. A reference to “Comptroller” in any other legislation or document Consequential existing prior to the commencement of this Act shall, on the commencement of amendments. this Act be construed as a reference to the “Commissioner” appointed under this Act until the legislation is repealed or revoked, or a corrected document is substituted.

149 — (1) Every owner of a facility referred to under section 21(1) shall Transitional

149. (1) Every owner of a facility referred to under section 21(1) shall Transitional register that facility with the Commissioner within sixty days of the coming into provisions. effect of this Act and the registration shall be renewed annually. (2) Any owner who fails to register his or her facility as is required under subsection (1), commits an offence and is liable on summary conviction to a fine not exceeding ten thousand dollars.

SCHEDULE 1

SCHEDULE 1 [Sections 27 and 42] GOODS NOT PERMITTED TO BE WAREHOUSED ON IMPORTATION Aircraft Animals (living) Arms, ammunition and explosives Asphalt (all kinds including pitch and tar) Cattle and other animal foods (other than in tins packed in cases) Cheese Chemicals 109 Fireworks Fish (other than in tins packed in cases) Fruit and nuts (other than in tins packed in cases) Grain, flour, pulse and their preparation (other than in tins packed in cases) Hay and chaff Manures Matches Meats (Other than in tins packed in cases) Molasses Oil, edible fuel other kinds, including essential , medicinal and perfumed oils Seeds from which oil is extracted. Ships, boats, and launches Sugar (unless packed in tins in cases) Vegetables (other than in tins packed in cases) Any goods which, in the opinion of the Commissioner, are likely to cause damage to other goods stored in the same warehouse.

SCHEDULE 2

SCHEDULE 2 [Sections 120 (1), 125 110 (5), 131 (3) and 133 (3)] FORFEITURE 1. (1) The Commissioner shall, except as provided by sub- paragraph (2) give notice of the seizure of any thing seized as liable to forfeiture and of the grounds of that seizure to any person who to the Commissioner’s knowledge was the owner of, or one of the owners of, that thing at the time of its seizure. (2) Notice shall not be required to be given under sub- paragraph (1), if the seizure was made (a) in the presence of the person whose offence or suspected offence occasioned the seizure; (b) in the presence of the owner or any of the owners of the thing seized or a servant or agent of, the owner or any of the owners; or (c) in the case of any thing seized in a vessel or aircraft, in the presence of the master or commander of that vessel or aircraft. 2. Notice under paragraph 1 shall be given in writing and shall be deemed to have been duly served on the person concerned (a) if delivered to the person personally; (b) if addressed to the person and left, or forwarded by post to the person, at the person’s usual or last known place of abode or business, or in the case of a body corporate, at its registered or principal office; or (c) where the person has not an address in the Territory or the person’s identity or address is unknown, by publication of the notice of seizure in the Gazette and one of the local newspapers. 111 3. Where a person who was at the time of the seizure of any thing the owner or one of the owners of it, claims that it was not liable to forfeiture, the person shall, within one month of the date of service of the notice of seizure or, where notice was not served, within one month of the date of seizure, give notice of his claim in writing to the Commissioner. 4. A notice under paragraph 3 shall specify the name and address of the claimant and in the case of a claimant who is outside the Territory shall specify the name and address of a solicitor in the Territory who is authorised to accept service and act on behalf of the claimant, and service on a solicitor so specified shall be deemed to be proper service on the claimant. 5. If, on the expiration of the relevant period under paragraph 3 for the giving of a notice of claim, notice has not been given to the Commissioner, or where notice is given, that notice does not comply with a requirement of paragraph 4, the thing seized shall be deemed to have been duly condemned as forfeited and subsequent claim that the thing was not liable to seizure shall not be valid. 6. Where notice of claim in respect of any thing seized is duly given in accordance with paragraphs 3 and 4, the Commissioner shall take proceedings for the condemnation of that thing by the court, and if the court finds that the thing was at the time of its seizure liable to be forfeited, that court shall condemn that thing as forfeited. 7. Where any thing is in accordance with paragraph 5 or 6, deemed to have been condemned or condemned as forfeited, then without prejudice to any restoration or sale, the forfeiture shall be deemed to have effect from the date when liability to forfeiture arose. 8. Proceedings for the condemnation of any thing shall be civil proceedings and may be instituted (a) in the Magistrate’s Court having jurisdiction in the place (i) where an offence in connection with that thing was committed or where any proceedings for an offence have been instituted; 112 (ii) where the claimant resides or, if the claimant has specified a solicitor under paragraph 4, where that solicitor has his or her office; or (iii) where that thing was found, detained or seized or to where the thing was first brought after being found, detained or seized; or (b) in the High Court. 9. (1) In any proceedings for condemnation, the claimant or the claimant’s solicitor shall make oath that the thing was, or was to the best of his knowledge and belief, the property of the claimant at the time of the seizure. (2) In any proceedings for condemnation before the High Court, the claimant shall give security for the costs of the proceedings as may be determined by the Court. (3) If a requirement of this paragraph is not complied with, the Court shall give judgement for the Commissioner. 10. (1) A party to condemnation proceedings in a Magistrate’s Court may appeal to the High Court against the decision of that Magistrate’s Court in those proceedings. (2) Where an appeal is made against the decision of a court in condemnation proceedings, the thing seized shall remain in the possession of, or be returned to the possession of the Commissioner until the final determination of the matter. 11. In proceedings arising out of the seizure of anything, the fact, form and manner of the seizure shall be taken to have been set forth in the process, unless the contrary is proved. 12. Where any thing is at the time of its seizure the property of a body corporate, or two or more partners or of any number of persons exceeding five not being in partnership, the oath required to be taken by paragraph 9, and any other thing required by this Schedule or the rules of court to be done by the claimant or owner, or by any person authorised by the claimant or owner may be taken or done by the following persons: 113 (a) where the owner is a body corporate, the secretary or some other authorised officer of that body; (b) where the owners are in partnership, any of those owners; or (c) where the owners are any number of people exceeding five not being in partnership, any two of those persons on behalf of themselves and their co- owners. 13. (1) Where, under section 135, any thing is redeemed, sold or destroyed, and it is held in proceedings taken under this Schedule that the thing was not liable to forfeiture at the time of its seizure, the Commissioner shall on demand by the claimant, tender to the claimant, (a) where the thing was restored, an amount equal to any amount paid as a condition of that restoration; (b) where the thing was sold , an amount equal to the proceeds of sale; or (c) where the thing was destroyed, an amount equal to its market value at the time of its seizure. (2) Where an amount tendered under sub-paragraph (1) includes a sum on account of the duty chargeable on the thing which has not been paid, the Commissioner may deduct so much of that amount as represents the duty. (3) If the claimant accepts an amount tendered to the claimant under sub-paragraph (1), the claimant shall not be entitled to maintain any further action on account of the seizure, detention, restoration, sale or destruction of the thing seized. (4) Where the claimant and the Commissioner are unable to agree on the market value of any thing destroyed under section 99 or 102, that value shall be determined by the Minister. 14. (1) Where the Commissioner is satisfied that goods under or liable to customs control, for reason of fire or accident, suffered total or partial loss, duty shall not be chargeable otherwise than upon the proportionate value that the salvaged part of the goods bears to the value. 114 (2) Compensation is not payable in respect of goods under Customs control which are damaged or destroyed by fire or accident not directly attributable to the fault of Customs.

SCHEDULE 3

SCHEDULE 3 [Section 31(5), 39(3), 53(5) and 118 (4)] VARIATION OF PUNISHMENT FOR OFFENCES UNDER THIS ACT WHERE THE GOODS INVOLVED ARE CONTROLLED DRUGS 1. Where the goods in respect of which an offence is committed under sections 31 (5), 39(3), 53(5) and 89(4) are controlled drugs, then the following penalty shall be substituted for the penalty in those sections: The person committing the offence is liable on summary conviction to a fine not exceeding one hundred thousand dollars, or where there is evidence of the street value of the controlled drug, three times the street value of the controlled drug, whichever is the greater, or to imprisonment for a term not exceeding ten years, or both. 2. In this Schedule “controlled drug” has the same meaning as in the Cap. 178 Drugs (Prevention of Misuse) Act. 115 SCHEDULE 4 [Section 54 (1), 55(1), 61(1) and 84(5)] Integrated Customs Tariff THE HARMONIZED COMMODITY DESCRIPTION AND CODING SYSTEM, (H.S.) Government of the Virgin Islands HM (BVI) Customs How to Complete the Customs Automated Processing System (CAPS) T-12 Document/ Caribbean Single Administrative Document (Example at the end of this text) All goods imported or exported must be declared to Customs. With the exception of some goods carried as passenger’s baggage or some postal parcels, the declaration should be made using the revised T-12 Customs entry form. Details of the exceptions can be obtained from Customs. It is important to know that the lodging of a declaration by an importer or a representative indicates that the person concerned is declaring the goods in question for the Customs procedure shown on the document. In doing this, the declarant is accepting responsibility under the law for the (a) accuracy of the information given in the declaration; (b) authenticity of the documents attached to the declaration; and (c) observance of all the obligations necessary under the declared procedure. There is a brief pre-printed declaration on the form as to the accuracy of the information it contains, but the action of signing the document and presenting it to Customs indicates a full acceptance of all responsibilities. The form may be filled in by hand but must be legible, in ink, and in block capitals. The form may also be completed by typewriter or computer printer. There should be no erasures or overwriting on the forms, any alteration should be made by crossing out the incorrect detail and adding those required at the side or above the original. Any alterations made this way should be initialled. The form must be signed before presentation to Customs. Customs may require a fresh declaration to be completed if the original is considered to be illegible. Details of the information to be provided on the form are explained below. The headings refer to boxes on the form. 116 1. Consignor/Exporter (a) Imports Enter the full name and address of the consignor, who is the first person or company selling the goods if they are imported under a contract of sale. Otherwise it is the person or company owning the goods immediately prior to their importation. (b) Exports Enter the full name and address of the exporter, who is the person or company supplying the goods to the overseas customer. Where No. is indicated in the box insert the reference number allocated to the exporter by Customs. 2. Regime Enter the code indicating how this entry is to be treated i.e. Import, Export, Warehousing, etc. (See Customs Procedure Codes) 3. No. of Pages Enter the total number of pages forming the entry, e.g. if there is 1 face sheet and 1 continuation sheet the figure 2 should be entered here. 4. No. of Items Enter the total number of items being declared including those on continuation sheets. The number of items corresponds to the number of “description of goods” boxes being completed. 5. Importer/Consignee (a) Import Enter the full name and address of the importer. The importer is the owner of the goods or any other person possessing the goods or beneficially interested in them at any time between importation and clearance by Customs. Where No. is indicated in this box, insert the reference number allocated to this trader by Customs. (b) Export Enter the full name and address of the person or company to which the goods are consigned. If the consignee is not known at the time of departure of the goods enter the name and address of the person responsible for taking delivery of the goods at destination. 117 6. Total No. of Packages Enter the total number of packages being entered on this declaration. 7. Declarant (Broker/Agent) If the declaration is being completed by an authorised agent on behalf of the importer or exporter enter the full name and address of the agent. Where No. is indicated in this box, insert the reference number allocated by Customs to the agent. If the declaration is being completed by the importer or exporter himself or herself, enter ‘consignee” or “consignor” as appropriate and leave the space for No. blank. Ref. is for use by the importer, exporter or agent and should be used to insert a trade reference number if one has been given to this entry. This will enable easy reference in the case of query, etc. 8. Country from which goods are consigned (a) Import Enter the name of the country from which the goods were despatched. This is not necessarily the country of origin or manufacture. Enter country code at the right-hand side of this box. (b) Export Leave blank. 9. Country of 1st destination (a) Import Leave blank (b) Export Enter the name of the country to which the goods are despatched. Enter the country code at the right-hand side of the box. 10. Country of final destination (a) Import Leave blank 118 (b) Export Enter the name of the country which is known at the time of despatch to be the final country to which the goods are to be delivered. Enter the country code in the space at the right hand side of the box. 11. Manifest No. The box will be used at a later date when numbers are assigned to manifests written off by computer. For the present, leave the box blank. 12. B.L./AWB No. Enter the Bill of Lading or Airway Bill number. 13. Additional information This box provides space on the declaration to give details for which there is no specific box and is used for information such as warehouse names and numbers, authorisations and special requests or explanations. Details on what information should be included and which part of the information given relates to procedure codes, will be given by Customs. If special documents are required to be presented with an entry, use this box to enter the references of any documents produced. 14. Mode of transport Details of modes of transport and the associated codes are given on another page of this tariff. In this box enter the description and code for the method of transport used for the carriage of the goods. 15. Port/Airport Enter the name and code for the Customs office at the place where the goods enter or leave the country. 16. Rotation No. If it is known, enter the number allocated by Customs to identify the voyage or flight. 17. Identity of means of transport Enter the name or number identifying the vessel or flight number and date. 18. Nationality of transport Enter name and code of the country in which the means of transport is registered. 119 19. Date of arrival/departure Enter the date of arrival (or departure for exports) of the means of transport. 20. Location of Goods Enter the location where the goods are available for examination if necessary. e.g. Port Purcell. 21. Marks and Nos., Container No. Enter the marks (letters and/or numbers) which identify the container, case etc. in which the goods have been transported. If the goods do not completely fill the container or case enter the words “part case”, “part container” etc, as appropriate. Enter any identification marks or numbers shown on individual packages or the word “bulk” as appropriate. 22. Description of goods Enter the normal trade description of the goods to enable immediate and unambiguous identification and classification. 23. Customs Value Enter the cost, insurance, freight (CIF) value of the goods for Customs purposes in United States Dollars. The value should include freight, insurance and any other charges applicable to the goods prior to the calculation of duties and taxes. 24. CPC The Customs Procedure Code (CPC) identifies the treatment to be applied to the goods forming an item on the Customs declaration. The regime has already been identified in box 2 and this code plus two further code numbers completes the CPC. Enter the complete code identifying the procedure which you are requesting in this box. Entry of a CPC in this box constitutes a formal declaration that the conditions of the relevant regulations will be complied with and may legally bind the person signing the declaration. 25. Tariff No. Enter the code number identifying the goods forming this item in accordance with the tariff. 120 26. Net weight Enter the net weight of the goods in kilogrammes i.e. the weight of the goods including any packing normally going with them to a buyer in a retail sale. 27. Supply quantity When more than one quantity is shown against the Tariff Number for the item in the Tariff, enter the second quantity here. 28. Country of origin/destination (a) Import Enter the name and code of the country in which the goods have been produced or manufactured. (b) Export Enter the name and code of the country in which the goods are to be ultimately delivered. 29. No. and type of packages Enter the number of individual parts and describe the packages. 30. Exchange rate Enter the rate of exchange used in any calculation converting an invoice amount from foreign currency. The rate of exchange used should be that current on the day that the declaration is accepted by Customs. Enter the three character currency code at the right hand side of the box. 31-35 Duties and Taxes These boxes require an entry to show the basis and method of calculation of the taxes payable and must be completed with a line for each type of tax. The way in which the boxes are to be computed is described below and then a practical example is given. 31. Duty/Tax Type Enter the code in the left hand column and a description in the right hand column forming this box. Details of codes and descriptions of taxes can be obtained from Customs. 32. Duty/Tax Base Enter code in the left hand column and description in the right hand column forming the box. Details of code and descriptions of tax base can be found in the Section of this book relating to “codes to be used with CAPS.” 121 33. Base Amount Enter the value or quantity to be taxed. 34. Rate Enter the rate of duty applicable. 35. Duty/Tax Due Show the amount of duty or tax due in each case. Example, Goods which have a value for Customs of $3,300.00 with a duty of 10%, and wharfage charge of 1% of the FOB value (which is $3,000 in this example.) Duty Duty BaseBase Duty Duty Type Amou Rate Due nt 36. FOB Value 01 Imp. 42 CIF 3300 10% 333.00 03 Whf 25 FOB 3000 1% 30.00 Enter the free on board value i.e. the cost of the goods delivered to the carrying vessel or aircraft. 37. Freight Cost Enter the cost of freight to bring the goods to the territory. 38. Insurance Cost Enter the cost of insurance charges incurred to cover the freight of the goods. 39. Place and Date Enter the place at which the declaration is made and the date. Enter the original hand written signature of the person making the declaration. IN SIGNING THIS BOX A LEGAL DECLARATION IS BEING MADE THAT THE DETAILS SHOWN ON THE FORM AND ON ANY CONTINUATION SHEETS ARE TRUE AND COMPLETE AND THAT THE REQUIREMENTS OF ANY LEGISLATION HAVE BEEN MET. 40. Other Charges Enter in this box the code and description to identify charges other than those applicable at item level. This can be left blank when there are no such charges to be paid. 122 41. Amount Enter the amount of any “other charge” due to this entry. This can be left blank when there are no “other charges” due on this entry. 42. Summary Use this box to summarize charges due from this page and brought forward from the continuation sheet. 43. Grand Total Due Use this box to show the total of all monies due on this declaration. Signature and name of declarant The declaration must be signed by the importer if the importer is an individual, and by an employee who has been authorised, if the importer is a firm or company. Alternatively, the declaration may be signed on behalf of the importer by any firm, company or individual to whom the importer has given the authority to act as an agent for Customs purposes. The manner of authorisation is a matter of arrangement between importers and their agents, but in giving authority to an agent the importer will be assumed to have given authority to the clerks and servants authorised by the agent, to carry out all the Customs business of the importer. The Commissioner of Customs may request verification of an agents authority to act on behalf of an importer at any time. Codes to be used (i) Customs Procedure Codes (ii) Country/Currency Codes (iii) Modes of Transport (iv) Customs Office Codes (v) Duty Tax Codes (vi) Tax Base Codes (vii) Package Codes 123 (i) Customs Procedure Codes Customs Procedure Codes (CPC’s) identify the customs regimes to which goods are being entered and from which they have been removed (when this applies). The lists of Customs Procedure Codes have been compiled from lists supplied by the BVI and other national administrations and represents procedures applicable throughout the Organisation of Eastern Caribbean States (OECS) and wider region. Effort has been given to produce a comprehensive list, but it is expected that revision may be necessary in the light of experience. Users are advised to check with the Customs Entry Processing Unit for assistance in cases of uncertainty. The Structure of the Codes The code consists of two parts. The first identifies the regime e.g. Imports, Exports, Warehousing for which the goods are entered and the second part further identifies how the goods are to be processed with the regime. The complete codes are known as Customs Procedure Codes because as the name implies they identify the procedure that Customs should apply to the declared goods. The codes used are made up from an alphabetic character and three numeric characters. The alphabetic characters are C, E and S and represent: C = Goods for Consumption (Import) E = Goods for Export S = Goods entering a duty/tax Suspense regime. The first of the numeric characters comes from the list: Outright exportation — 1 Temporary exportation — 2 Re-exportation — 3 Home Use — 4 Temporary importation — 5 Re-importation — 6 Customs Warehousing — 7 Transit — 8 Other procedures — 9 Use of the alphabetic character and the first number identifies the Regime i.e. C4 — import to Home Use, El — export. The next two numbers represent the procedure under a particular regime. As far as possible these numbers reflect the logic applied to the initial coding for the regimes but in some instances the logic has to be varied because of the number of procedures involved. 124 CUSTOMS PROCEDURE Exports CODE E 1. Outright Exportation E1 A Goods for exportation E100 B Goods relieved of duties and/or taxes E101 2. Temporary Exportation E2 Goods for temporary exportation E200 3. Re-Exportation E3 A Re-exportation after clearance for Home Use (i) Drawback of duty claimed E341 (ii) Drawback of duty not claimed E342 B Re-exportation after temporary importation (i) In unaltered state E350 (ii) After repair E351 1) After inward processing E352 2) After manufacturing E353 C Re-exportation after warehousing or from other premises under Customs fiscal control (i) Re-exportation from Government warehouse E371 (ii) Re-exportation from Private warehouse E372 (iii) Re-exportation from other premises E374 D Re-exportation from transit E380 E Re-exportation from other procedures E390 Consumption C 4. Home use C4 A. Direct entry for Home Use ex Ship or Aircraft C400 125 B. Goods relieved of duties and/or Taxes (i) NOT ALLOCATED (ii) Conditional Duty exemptions (a) For Returning Belongers C401 (b) For Funeral Furniture C402 (c) For Samples C403 (d) For Scientific Goods C404 (e) For Aircraft C405 (f) For Educational and Cultural Purposes C406 (g) For Health C407 (h) For Government and Government Purposes C408 (i) For Military Forces C409 (j) For Diplomatic Missions, International Organizations and Personnel C410 (k) For the Movement of Persons C411 (l) For Uniforms C412 (m) For Youth Organisations C413 (n) For Charitable and Welfare Goods C414 (o) For Statutory Bodies C415 (p) For Water Container C416 (q) For Marine Engines, Fixtures and Equipment for Local Fishing Vessels C417 (r) For Churches C418 (s) For Hurricane Lanterns, Fixtures and Shutters C419 126 (iii) Specified Duty and/or tax exemptions (a) Under Fiscal Incentive legislation C420 (b) Under special Cabinet or Ministerial concession C421 (c) Under Government Agreement or other legislation C422 (d) Approved importations under the Hotel Aid Ordinance C424 (e) Approved importations under the Pioneer Status Relief C425 C. Entered for Home Use after Temporary Admission C450 D. Entered for Home Use after warehousing or from other premises under Customs fiscal control (i) From Government warehouse C471 (ii) From Private warehouse C472 (iii) From other premises C474 E. NOT ALLOCATED F. NOT ALLOCATED G. Entered for Home Use following diversion from Transit or Trans-shipment C480 H. Entered for Home Use from other procedures (i) Goods sold in auction C491 (ii) Goods previously declared, duty and tax paid, but certified short shipped, short landed or short packed C492 (iii) Goods previously declared on deposit entry C493 (iv) Other C494 5. Temporary Importation C5 (i) For return in unaltered state C500 127 (ii) For return after repairs C 501 (iii) For return after inward processing C502 (iv) For return after manufacturing C503 6. Re-ImportatIon C6 A. After outright exportation C600 B. After temporary Exportation (i) Returned in unaltered state C621 (ii) Returned after repairs C622 (iii) Returned after processing C623 (iv) Returned after manufacturing C624 C. NOT ALLOCATED Suspense S 7. Warehousing S7 A. Entry to warehouse or other premises under Customs fiscal control (i) In Government warehouse S701 (ii) In Private warehouse S702 (iii) Other S704 B. Intra-Warehouse transfers. For re-warehousing (i) In Government warehouse S771 (ii) In Private warehouse S772 (iii) Other S774 8. Transit S8 A. Through transit (from office of entry to office of exit) S801 B. Trans-shipment (within port or airport) S802 9. Other S9 A. Supplies for ships and aircraft stores (i) Direct supply S900 (ii) After warehousing 128 (a) From Government warehouse S971 (b) From Private warehouse S972 (c) Other S974 B. Destruction of goods (i) Before Customs clearance S920 (ii) After warehousing (a) In Government warehouse S921 (b) In private warehouse S922 (c) Other S924 (ii) Country and Currency Codes This section contains names of countries in alphabetic order and codes representing country and the currency used. The country codes are two alphabetic letters and the currency codes three alphabetic letters. Name Country Code Currency Code Afghanistan AF AFA Albania AL ALL Algeria DZ DZD American Samoa AS USD Andorra AD ESP FR F Angola AO AOK Anguilla Al XCD Antarctica AQ Antigua and Barbuda AG XCD Argentina AR ARA Aruba AW AWG Ascension SH SHP Australia AU AUD Austria AT ATS Azores PT PTE Bahamas 85 BSD Bahrain BH BHD Bangladesh BD BDT Barbados . BB BBD Belgium BE BEF Belize BZ BZD Benin BJ XOF 129 Bermuda BM BMD Bhutan BT INR BTN Bolivia BO BOB Bonaire AN ANG Botswana BW BWP Bouvet Island BV NOK Brazil BR BRN British Indian Ocean Territory 10 USD British Virgin Islands VG USD Brunei Darussalam BN BND Bulgaria BG BGL Name Country Code Currency Code Burma BU BUK Burundi BI BIF Byelorussian SSR BY SUR Cameroon CM XAF Canada CA CAD Canary Islands IC ESP Cape Verde CV CVE Cayman Islands KY KYD Central African Republic CF XAF Chad TD XAF Chile CL CLP China CN CNY Christmas Island CX AUD Cocos (Keeling) Islands CC AUD Colombia CO COP Comoros KM KMF Congo CO XAF Cook Islands CK NZD Costa Rica CR CRC Cote D’Ivoire Cl XOF Cuba CU CUP Curacao OM ANG Cyprus CY CYP Czechoslovakia CS CSK Denmark DK DKK Djibouti DJ DJF Dominica DM XCD Dominican Republic DO DOP East Timor TP TPE Ecuador EC ECS Egypt EG EGP El Salvador SV SVC Equatorial Guinea OQ XAF Ethiopia ET ETB Faeroe Islands FO DKK Falkland Islands (Malvinas) FK FKP Fiji FJ FJD 130 Finland Fl FIM France FR FRF French Guiana OF FAF French Polynesia PF XPF French Southern Territories IF FRF Gabon GA XAF Germany, Federal Republic DE DEM Ghana GH GHC Gibraltar GI GIP Greece GA GRD Greenland GL DKK Grenada GD XCD Guadeloupe GP FRF Guam GU USD Guatemala GT GTQ Name Country Code Currency Code Guinea GN GNF Guinea Bissau GW GWP Guyana GY GYD Haiti HT HTG USD Heard and McDonald Islands HM AUD Honduras HN HNL Hong Kong HK HKD Hungary HU HUF Iceland IS ISK India IN INR Indonesia ID IDA Iran (Islamic Republic Of) IR IRA Iraq 10 IQD Ireland IE IEP Israel IL ILS Italy IT ITL Jamaica JM JMD Japan JP JPV Jordan JO JOD Kampuchea, Democratic KH KHR Kenya IKE KES Kiribati KI AUD Korea, Dem. People’s Rep. Of KP KPW Korea, Republic Of KR KRW Kuwait KW KWD Lao People’s Democratic Republic LA LAK Lebanon LB LBP Lesotho LS ZAR ZAL LSL Liberia LA LRD Libyan Arab Jamahiriya LV LYD Liechtenstein LI CHF Luxembourg LU LUF Macau MO MOP Madagascar MG MGF Malawi MW MWK Malaysia MY MYR 131 Maldives MV MVR Mali ML XOF Malta MT MTL Marshall Islands MH USD Martinique MQ FRF Mauritania MR MAO Mauritius MU MUR Mexico MX MXP Micronesia FM USD Monaco MC FRF Mongolia MN MNT Montserrat MS XCD Morocco MA MAD Mozambique MZ MZM Namibia NA ZAR Nauru NA AUD Name Country Code Currency Code Nepal NP NPR Netherlands NL NLG Neutral Zone NT SAR KWD IQD New Caledonia NC XPF New Zealand NZ NZD Nicaragua NI NIC Niger NE XOF Nigeria NO NON Niue NU NZD Norfork Island NF AUD Northern Mariana Islands MP USD Norway NO NOK Oman OM OMR Pakistan PK PKR Palau PW USD Panama PA PAB USD Papua New Guinea PG P0K Paraguay PY PYG Peru PE PEI Philippines PH PHP Pitcairn PN NZD Poland PL PLZ Portugal PT PTE Puerto Rico PR USD Qatar QA QAR Reunion RE FRF Romania RO ROL Awanda RW RWF Saba AN ANG St. Barthelemy GP FRF St. Eustatius AN ANG St. Helena SH SHP St. Kitts and Nevis KN XCD St. Lucia LC XCD St. Maartin (Dutch) QN ANG 132 St. Martin (French) QO FRF St. Pierre and Miquelon PM FRF St. Vincent and the Grenadines VC XCD Samoa WS WST San Marino SM ITL Sao Tome and Principe ST STD Saudi Arabia SA SAR Senegal SN XOF Seychelles SC SCR Sierra Leone SL SLL Singapore SO SOD Solomon Islands SB SBD Somalia SO SOS South Africa ZA ZAR Spain ES ESP Sri Lanka LK LKR Sudan SD SDP Name Country Code Currency Code Suriname SR SAG Svalbard and Jan Mayen Islands SJ NOK Swaziland SZ SZL Sweden SE SEK Switzerland CH CHF Syrian Arab Republic SY SYP Taiwan TW TWD Tanzania TZ TZS Thailand TH THB Togo TO XOF Tokeleau TK NZD Tonga TO TOP Trinidad and Tobago TT TTD Tunisia TN TND Turkey TA TRL Turks and Caicos Islands TC USD Tuvalu TV AUD Uganda UG UGS Ukrainian SSR UA SUR Union of Soviet Socialist Rep. (USSR) SU SUR United Arab Emirates AE AED United Kingdom GB GBP United States US USD United States Minor Outlying Isi. UM USD Uruguay UY UYP Vanuatu VU VUV Vatican City State (Holy See) VA ITL Venezuela VE VEB Vietnam VN VND Virgin Islands, U.S. VI USD Wallis and Futuna Islands WF XPF Western Sahara EH ESP MAD Yemen YE YEA Yugoslavia YU YUD Zaire ZR ZRZ 133 Zambia ZM ZMK Zimbabwe ZW ZWD (iii) Transport Codes The Method of transport used to carry goods arriving or departing is identified by means of a code. This is an international list. Method Code Sea 1 Air 4 Mail 5 Unknown 9 (iv) Customs Office Codes Codes for Customs offices where goods enter or leave the country are: PP Port Purcell RT Road Town WE West End BI Beef Island HQ Headquarters AP Anegada Airport FTP FTP Submissions JV Jost Van Dyke VA Virgin Gorda Airport VM Virgin Gorda Marina WEB WEB Submissions (v) Duty Tax Codes 01 Import Duty 02 Import Duty on Alcohol 03 Wharf age 04 Fossil Fuel 134 (vi) Tax Base Codes 04 net pounds 06 litres 07 gallons 21 Number, Unit, Piece and Head 25 FOB 34 kilogrammes 40 per 100 pounds/net weight 42 CIF (vii) Package Codes 29 Barrel 34 Pack 51 Bunch 61 Cask 91 Carton/Box 95 Sheet 97 Bundle 99 Other 135 LIST OF TITLES OF SECTIONS AND CHAPTERS Section I Live animals; animal products Section Notes Chapters 1. Live animals. 4. Dairy produce; birds’ eggs; natural honey; edible products of animal 2. Meat and edible meat offal. origin, not elsewhere specified or included. 3. Fish and crustaceans, molluscs and other aquatic invertebrates, 5. Products of animal origin not elsewhere specified or included. Section II Vegetable products Section Note Chapters 6. Live trees and other plants; bulbs, 11. Products of the milling industry; roots and the like; cut flowers and malt; starches; inulin; wheat ornamental foliage, gluten. 7. Edible vegetables and certain roots 12. Oil seeds and oleaginous fruits; and tubers. miscellaneous grains, seeds and fruit; industrial or medicinal plants; 8. Edible fruit and nuts; peel of citrus straw and fodder. fruit or melons. 13. Lac; gums, resins and other 9. Coffee, tea, mate and spices. vegetable saps and extracts. 14. Vegetable plaiting materials; 10. Cereals. vegetable products not elsewhere specified or included. 136 Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Chapter 15. Animal or vegetable fats and oils prepared edible fats; animal or and their cleavage products; vegetable waxes. Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes Section Note Chapters 16. Preparations of meat, of fish or of 20. Preparations of vegetables, fruit, crustaceans, molluscs or other nuts or other parts of plants. aquatic invertebrates. 21. Miscellaneous edible preparations. 17. Sugars and sugar confectionery. 22. Beverages, spirits and vinegar. 18. Cocoa and cocoa preparations. 23. Residues and waste from the food 19. Preparations of cereals, flour, industries; prepared animal fodder. starch or milk; pastrycooks’ products. 24. Tobacco and manufactured tobacco substitutes. 137 Section V Mineral products Chapters 25. Salt; sulphur; earths and stone; 27. Mineral fuels, mineral oils and plastering materials, lime and products of their distillation; cement. bituminous substances; mineral 26. Ores, slag and ash. waxes. Section VI Products of the chemical or allied industries Section Notes Chapters 28. Inorganic chemicals; organic or inorganic compounds of precious 34. Soap, organic surface-active metals, of rare-earth metals, of agents, washing preparations, radio- active elements or of lubricating preparations, artificial isotopes. waxes, prepared waxes, polishing or scouring preparations, candles 29. Organic chemicals. and similar articles, modelling pastes, ‘dental waxes” and dental 30. Pharmaceutical products. preparations with a basis of plaster. 31. Fertilisers. 35. Albuminoidal substances; modified starches; glues; enzymes. 32. Tanning or dyeing extracts; tannins and their derivatives; dyes, 36. Explosives; pyrotechnic products; pigments and other colouring matches; pyrophoric alloys; certain matter; paints and varnishes; putty combustible preparations. and other mastics; inks. 37. Photographic or cinematographic 33. Essential oils and resinoids; goods. perfumery, cosmetic or toilet preparations. 38. Miscellaneous chemical products. 138 Section VII Plastics and articles made of plastics; rubber and articles made of rubber Section Notes Chapters 39. Plastics and articles made of 40. Rubber and articles made of plastics. rubbers. Section VIII Raw hides and skins, leather, furskins and articles made of furskins; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Chapters 41. Raw hides and skins (other than animal gut (other than silk-worm furskins) and leather, gut). 42. Articles of leather; saddlery and 43. Furskins and artificial fur; harness; travel goods, handbags manufactures made of Furskins and similar containers; articles of and artificial fur. Section IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, or of esparto or of other plaiting materials; basketware and wickerwork Chapters 44. Wood and articles of wood; wood 46. Manufactures of straw, of esparto charcoal. or of other plaiting materials; basketware and wickerwork. 45. Cork and articles of cork. 139 Section X Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles made of paper and paperboard and articles made from that Chapters 47. Pulp of wood or of other fibrous 49. Printed books, newspapers, cellulosic material; waste and scrap pictures and other products of the of paper or paperboard. printing industry; manuscripts, typescripts and plans. 48. Paper and paperboard; articles made of paper pulp, of paper or of paperboard. Section Xl Textiles and textile articles Section Notes Chapters 50. Silk. 58. Special woven fabrics; tufted textile fabrics; lace; tapestries; 51. Wool, fine or coarse animal hair; trimmings; embroidery. horsehair yarn and woven fabric. 59. Impregnated, coated, covered or 52. Cotton. laminated textile fabrics; textile articles of a kind suit- able for 53. Other vegetable textile fibres; industrial use. paper yarn and woven fabrics of paper yarn. 60. Knitted or crocheted fabrics. 54. Man-made filaments. 61. Articles of apparel and clothing accessories, knitted or crocheted 55. Man-made staple fibres. 62. Articles of apparel and clothing 56. Wadding, felt and nonwovens; accessories, not knitted or specialyarns; twine, cordage, ropes crocheted. and cables and articles thereof. 63. Other made up textile articles; sets; 57. Carpets and other textile floor worn clothing and worn textile coverings. articles; rags. 140 Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops and parts thereof; prepared feathers and articles made with prepared feathers; artificial flowers; articles of human hair Chapters 64. Footwear, gaiters and the like; parts of such articles. 67. Prepared feathers and down and 65. Headgear and their parts. articles made of feathers or of down; artificial flowers; articles of 66. Umbrellas, sun umbrellas, human hair. walking-sticks, seat-sticks, whips, riding-crops and their parts. Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware Chapters 68. Articles of stone, plaster, cement, 69. Ceramic products. asbestos, mica or similar materials. 70. Glass and glassware. Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin Chapter 71. Natural or cultured pearls, precious metal and articles of clad metal and or semi-precious stones, precious precious metal; imitation jewellery; metals, metals clad with precious coin 141 Section XV Base metals and articles of base metal Section Notes Chapters 71. Iron and steel. 78. Zinc and articles thereof. 72. Articles of iron or steel. 79. Tin and articles thereof. 73. Copper and articles of copper. 80. Other base metals; cermets; articles thereof. 74. Nickel and articles nickel. 81. Tools, implements, cutlery, spoons 75. Aluminium and articles thereof. and forks, of base metal; parts thereof of base metal. 76. (Reserved for possible future use in the Harmonized System). 82. Miscellaneous articles of base metal. 77. Lead and articles thereof. Section XVI Machinery and mechanical appliances; electrical equipment; and their parts; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of these articles. Section Notes Chapters 84. Nuclear reactors, boilers, machinery reproducers, television image and and mechanical appliances; and their sound recorders and reproducers, and parts. parts and accessories of these articles. 85. Electrical machinery and equipment and their parts; sound recorders and 142 Section XVII Vehicles, aircraft, vessels and associated transport equipment Section Notes Chapters 86. Railway or tramway 87. Vehicles other than railway or locomotives, roiling-stock and tramway rolling-stock, and their their parts; railway or tramway parts and accessories. track fixtures and fittings and their parts; mechanical (including 88. Aircraft, spacecraft, and their electro-mechanical) traffic parts. signalling equipment of all kinds. 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; their parts and accessories Chapters 90. Optical, photographic, 91. Clocks and watches and their cinematographic, measuring, parts. checking, precision, medical or surgical instruments and 92. Musical instruments; parts and apparatus; their parts and accessories of musical accessories. instruments. Section XIX Arms and ammunition; parts and accessories of arms and ammunition Chapter 93. Arms and ammunition; parts and accessories of arms and ammunition. 143 Section XX Miscellaneous manufactured articles Chapters 94. Furniture; bedding, mattresses, 95. Toys, games and sports mattress supports, cushions and requisites; parts and accessories similar stuffed furnishings; lamps thereof. and lighting fittings, not elsewhere specified or included; 96. Miscellaneous manufactured illuminated signs, illuminated articles. name-plates and the like; prefabricated buildings. Section XXI Works of art, collectors’ pieces and antiques Chapters 97. Works of art, collectors’ pieces 99. (Reserved for special uses by and antiques. Contracting Parties) 98. (Reserved for special uses by Contracting Parties) 144 General Rules for the Interpretation of the Harmonized System Classification of goods in the Nomenclature shall be according to the principles shall be governed by the following of Rule 3. principles: 3. When by application of Rule 2(b) or for 1. The titles of sections, Chapters and sub- any other reason, goods are, prima facie, Chapters are provided for ease of classifiable under two or more headings, reference only; for legal purposes, classification shall be effected as classification shall be determined follows: according to the terms of the headings and any relative section or Chapter notes (a) the heading which provides the most and, provided such headings or notes do specific description shall be not otherwise require, according to the preferred to headings providing a following provisions: more general description. However, when two or more headings each 2. refer to part only of the materials or substances contained in mixed or (a) Any reference in a heading to an composite goods or to part only of article shall be taken to include a the items in a set put up for retail reference to that article incomplete sale, those headings are to be or unfinished, provided that, as regarded as equally specific in presented; the incomplete or relation to those goods, even if one unfinished article has the essential of them gives a more complete or character of the complete or finished precise description of the goods. article. It shall also be taken to include a reference to that article (b) Mixtures, composite goods complete or finished (or falling to be consisting of different materials or classified as complete or finished by made up of different components, virtue of this Rule), presented and goods put up in sets for retail unassembled or disassembled. sale, which cannot be classified by reference to 3(a), shall be classified (b) Any reference in a heading to a as if they consisted of the material or material or substance shall be taken component which gives them their to include a reference to mixtures or essential character, insofar as this combinations of that material or criterion is applicable. substance with other materials or substances. Any reference to goods (c) When goods cannot be classified by of a given material or substance shall reference to 3(a) or 3(b), they shall be taken to include a reference to be classified under the heading goods consisting wholly or partly of which occurs last in numerical order the material or substance. The among those which equally merit classification of goods consisting of consideration. more than one material or substance 145 4. Goods which cannot be classified in (b) Subject to the Rule 5(a), packing accordance with the above Rules shall be materials and packing containers classified under the heading appropriate presented with the goods in it shall to the goods to which they are most akin. be classified with the goods if they are of a kind normally used for 5. In addition to the foregoing provisions, packing those goods. However, this the following Rules shall apply in provision does not apply when such respect of the goods referred to: packing materials or packing containers are clearly suitable for (a) Camera cases, musical instrument repetitive use. cases, gun cases, drawing instrument cases, necklace cases and similar 6. For legal purposes, the classification of containers, specially shaped or fitted goods in the subheadings of a heading to contain a specific article or set of shall be determined according to the articles, suitable for long-term use terms of those subheadings and any and presented with the articles for related subheading notes and, mutatis which they are intended, shall be mutandis, to the above Rules, on the classified with the articles when they understanding that only subheadings at are of a kind normally sold with it. the same level are comparable. For the This Rule does not, however, apply purposes of this Rule the relative section to containers which give the whole and Chapter notes also apply, unless the its essential character; context otherwise requires. 146 Section I Live Animals; Animals Products Notes. 1. Any reference in this section to a 2. Except where the context other requires, particular genus or species of an animal, throughout the Nomenclature a reference to except where the contest otherwise requires, “dried” products also covers products which includes a reference to the young of that have been dehydrated, evaporated or freeze- genus or species. dried. Chapter 1 Live Animals Note. 1. This Chapter covers all live animals (b) Cultures of micro-organisms and other except: products of heading No. 30.02; and (a) Fish and crustaceans, molluscs (c) Animals of heading No. 9508.00 and other aquatic invertebrates, of heading No. 03.01, 03.06 or 03.07; 147 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 01.01 Live horses, assess, mules and hinnies. 0101.10 Horses: 0101.11 Pure-bred breeding animals Free kg and No 0101.19 Other: 0101.191 For breeding Free kg and No 0101.199 Other Free kg and No Assess, mules and hinnies: 0101.201 Asses, for breeding Free kg and No 0101.202 Asses, not for breeding Free kg and No 0101.203 Mules and hinnies Free kg and No 01.02 Live bovine animals. 0102.10 Pure-bred breeding animals: 0102.101 Bulls Free kg and No 0102.102 Cows Free kg and No 0102.90 Other: 0102.901 Bulls, for breeding Free kg and No 0102.902 Bulls, for rearing, weighing not more than 270 kg Free kg and No 0102.903 Other, bulls Free kg and No 0102.904 Cows, for breeding Free kg and No 0102.905 Cows, for rearing, weighing not more than 270 kg Free kg and No 0102.906 Other, cows Free kg and No 01.03 Live swine. 0103.10 Pure-bred breeding animals Free kg and No 0103.90 Other: 0103.901 For breeding Free kg and No 0103.909 Other Free kg and No 01.04 Live sheep and goats. 0104.10 Sheep: 0104.101 For breeding Free kg and No 0104.102 For rearing Free kg and No 0104.109 Other Free kg and No 0104.20 Goats: 0104.201 For breeding Free kg and No 0104.202 For rearing Free kg and No 0104.209 Other Free kg and No 148 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0105.10 Weighing not more than 185 g: 0105.11 Fowls of the species Gallus domesticus: Free kg and No 0105.111 For breeding Free kg and No 0105.112 For rearing 0105.19 Other: Free kg and No 0105.191 For breeding Free kg and No 0105.192 For rearing Free kg and No 0105.199 Other 0105.90 Other: 0105.91 Fowls of the species Gallus Free kg and No domesticus: Free kg and No 0105.911 Cocks for breeding Free kg and No 0105.912 Cocks for rearing Free kg and No 0105.913 Hens for breeding 0105.914 Hens for rearing Free kg and No 0105.99 Other: Free kg and No 0105.991 For breeding Free kg and No 0105.992 For rearing 0105.999 Other 01.06 Other live animals. Free kg and No Free kg and No 0106.001 Bees for breeding Free kg and No 0106.002 Pigeons $5.00 Per head 0106.003 Turtles $5.00 Per head 0106.004 Dogs 0106.005 Cats $1.00 Per head 0106.006 Cage birds including members of the Free Per head parrot family 0106.009 Other 149 Chapter 2 Meat and edible meat offal Note. 1. This Chapter does not cover: (b) Guts, bladders or stomach of Animals (heading No. 05.04) or (a) Products of the kinds described in animal blood (heading No. 05.11 or headings Nos. 02.01 to 02.08 or 30.32); or 02.10, unfit or unsuitable for human consumption; (c) Animal fat, other than products of heading No. 0209.00 (Chapter 15). 150 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 02.01 Meat of bovine animals, fresh or chilled. 0201.10 Carcasses and half-carcasses 5% kg 0201.20 Other cuts with bone in: 0201.201 Brisket 5% kg 0201.209 Other 5% kg 0201.30 Boneless: 0201.301 Tenderloin 5% kg 0201.302 Sirloin 5% kg 0201.303 Minced (ground) 5% kg 0201.309 Other 5% kg 02.02 Meat of bovine animals, frozen. 0202.10 Carcasses and half-carcasses 5% kg 0202.20 Other cuts with bone in: 0202.201 Brisket 5% kg 0202.209 Other 5% kg 0202.30 Boneless: 0202.301 Tenderloin 5% kg 0202.302 Sirloin 5% kg 0202.303 Minced (ground) 5% kg 0202.309 Other 5% kg 02.03 Meat of swine, fresh, chilled or frozen. 0203.10 Fresh or chilled: 0203.11 Carcasses and half-carcasses 5% kg 0203.12 Hams, shoulders and cuts thereof, with bone in 5% kg 0203.19 Other 5% kg 0203.20 Frozen: 0203.21 Carcasses and half-carcasses 5% kg 0203.22 Hams, shoulders and cuts thereof, with bone in 5% kg 0203.29 Other 5% kg 02.04 Meat of sheep or goats, fresh, chilled or frozen. 0204.10 Carcasses and half-carcasses of lamb, fresh or chilled 5% kg 151 0204.20 Other meat of sheep, fresh or chilled 5% kg 0204.30 Carcasses and half-carcasses of lamb, frozen 5% kg 0204.40 Other meat of sheep, frozen 5% kg 0204.50 Meat of goats 5% kg HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 0205.00 Meat of horses, assess, mules or hinnies, fresh, chilled or frozen. 5% kg 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. 0206.10 Of bovine animals, fresh or chilled 5% kg 0206.20 Of bovine animals, frozen: 0206.21 Tongues 5% kg 0206.22 Livers 5% kg 0206.29 Other 5% kg 5% kg 0206.30 Of swine, fresh or chilled 5% kg 0206.40 Of swine, frozen: 0206.41 Livers 5% kg 0206.49 Other: 0206.491 Pig trotters 5% kg 0206.499 Other 5% kg 0206.80 Other, fresh or chilled 5% kg 0206.90 Other, frozen 5% kg 02.07 Meat and edible offal, of the poultry of heading No. 01.05, fresh, chilled or frozen. 0207.10 Poultry not cut in pieces, fresh or chilled Free kg 0207.20 Poultry not cut in pieces, frozen: 0207.21 Fowls of the species Gallus Free kg domesticus Free kg 0207.22 Turkeys Free kg 0207.23 Ducks, geese and guinea fowls 0207.30 Poultry cuts and offal (including livers) fresh or chilled: 0207.31 Fatty livers of geese or ducks 5% kg 152 0207.39 Other 5% kg 0207.40 Poultry cuts and offal other than livers, frozen: 0207.41 Of fowls of the species Gallus domesticus: 0207.411 Backs and necks Free kg 0207.412 Wings Free kg 0207.419 Other Free kg 0207.42 Of turkeys: 0207.421 Backs, necks and wings Free kg 153 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 0207.429 Other Free kg 0207.43 Of ducks, geese or guinea fowls Free kg 0207.50 Poultry livers, frozen 5% kg 02.08 Other meat and edible meat offal, fresh, chilled or frozen. 0208.001 Edible meat offal 5% kg 0208.009 Other 5% kg 0209.00 Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked. 5% Kg 02.10 Meat and edible meat offal, salted, in brine, dried, or smoked; edible flours and meals of meat or meat offal. 0210.10 Meat of swine 0210.101 Ham 5% kg 0210.102 Bacon 5% kg 0210.103 Other swine, salted or in brine 5% kg 0210.109 Other 5% kg 0210.20 Meat of bovine animals: 0210.201 Salted or in brine 5% kg 0210.202 Dried 5% kg 0210.203 Smoked 5% kg 0210.90 Other, including edible flours and meals of meat of meat offal: 0210.901 Meat 5% kg 0210.902 Edible meat offal 5% kg 0210.903 Edible flours and meals of meat or meat offal 5% kg 154 Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Note. 1. This Chapter does not cover: either their species or their condition (Chapter 5); flours, (a) Marine mammals (heading meals or pellets of fish or of No. 01.06) or meat thereof crustaceans, molluscs or (heading No. 02.08 or other aquatic invertebrates, 02.10); unfit for human consumption (heading No. 2301.00); or (b) Fish (including livers and roes thereof) or crustaceans, (c) Caviar of caviar substitutes molluscs or other aquatic prepared from fish eggs invertebrates, dead and unfit (heading No. 16.04). or unsuitable for human consumption by reason of HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 03.01 Live fish. 0301.10 Ornamental fish: 0301.101 For breeding 15% kg and No 0301.109 Other 15% kg and No 0301.90 Other live fish: 0301.901 For breeding 15% kg and No 0301.909 Other 15% kg and No 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No. 03.04. 0302.10 Salmonidae, excluding livers and roes (including trout and salmon) 15% kg 0302.20 Flat fish, excluding livers and roes (including halibut, plaice and sole) 15% kg 0302.30 Tunas, skipjack or stripe-bellied 155 bonito, excluding livers and roes: 15% kg 0302.301 Tunas for processing 15% kg 0302.309 Other 15% kg 0302.40 Herrings, excluding livers and roes 15% kg 0302.50 Cod, excluding livers and roes 15% kg 0302.60 Other fish, excluding livers and roes: 0302.601 Mackerel for processing 15% kg 0302.602 Snapper, shark, croaker, grouper, 15% kg dolphin, bangamary and sea trout 0302.603 Flying fish 15% kg 0302.609 Other 15% kg 0302.70 Livers and roes 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading No. 03.04. 0303.10 Pacific salmon, excluding livers and roes 15% kg 0303.20 Other Salmonidae, excluding livers and roes (including trout and salmon) 15% kg 0303.30 Flat fish, excluding livers and roes (including halibut, plaice and sole) 0303.40 Tunas, skipjack or stripe-bellied bonito, excluding livers and roes: 0303.401 Tunas for processing 15% kg 0303.409 Other 15% kg 0303.50 Herrings, excluding livers and roes 15% kg 0303.60 Cod, excluding livers and roes 15% kg 156 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 0303.70 Other fish, excluding livers and roes: 0303.701 Mackerel for processing 15% kg 0303.702 Snapper, shark, croaker, grouper, dolphin, bangamary and sea trout 15% kg 0303.703 Flying fish 15% kg 0303.709 Other 15% kg 0303.80 Livers and roes: 0303.801 Livers 15% kg 0303.802 Roes 15% kg 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen. 0304.10 Fresh or chilled: 0304.101 Fillets of flying fish 15% kg 0304.109 Other 15% kg 0304.20 Frozen fillets: 0304.201 Flying Fish 15% kg 0304.209 Other 15% kg 0304.90 Other 15% kg 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; fish meal fit for human consumption. 0305.10 Fish meal fit for human consumption Free kg 0305.20 Livers and roes, dried, smoked, salted or in brine Free kg 0305.30 Fish fillets, dried, salted or in brine, but not smoked Free kg 0305.40 Smoked fish, including fillets: 0305.401 Herrings Free kg 0305.402 Cod, mackerel and alewives Free kg 0305.403 Salmon Free kg 0305.409 Other Free kg 0305.50 Dried fish, whether or not salted but not smoked: 0305.51 Cod Free kg 0305.59 Other: 0305.591 Mackerel, herrings and alewives Free kg 157 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 0305.599 Other Free kg 0305.60 Fish, salted but not dried or smoked and fish in brine: 0305.601 Cod, mackerel, herrings and Free kg alewives 0305.609 Other Free kg 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. 0306.001 Live, for breeding or rearing 15% kg 0306.002 Shrimps and prawns, frozen 15% kg 0306.003 Lobsters, frozen 15% kg 0306.004 Other crustaceans, frozen 15% kg 0306.009 Other 15% kg 03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine. 0307.001 Snails, other than sea snails 15% kg 0307.002 Sea-eggs 15% kg 0307.003 Other live, for breeding or rearing 15% kg 0307.009 Other 15% kg 158 Chapter 4 Dairy produce; birds’ eggs; natural honey; edible products of animals origin not elsewhere specified or included Notes. (a) a milkfat content, by weight of the dry 1. The expression “milk” means full cream matter, of 5% or more; milk or partially or completely skimmed milk. (b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and 2. Products obtained by the concentration of whey and with the addition of milk or (c) they are moulded or capable of being milkfat are to be classified as cheese in moulded. heading No. 04.06 provided that they have the three following characteristics: 159 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter. 0401.001 Milk 5% kg 0401.002 Cream 5% kg 04.02 Milk and cream, concentrated or containing added sugar or other sweetening matter. 0402.10 In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% 5% kg 0402.20 In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% 5% kg 0402.90 Other: 0402.91 Not containing added sugar or other sweetening matter 5% kg 0402.99 Other: 0402.991 Condensed milk 5% kg 0402.999 Other 5% kg 04.03 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 0403.10 Yogurt 5% kg 0403.90 Other 5% kg 04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. 0404.10 Whey, whether or not concentrated or containing added sugar or other sweetening matter 5% kg 0404.90 Other 5% kg 160 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 04.05 Butter and other fats and oils derived from milk 0405.001 Butterfat and butter oil 15% kg 0405.002 Butter, fresh 15% kg 0405.003 Butter, salted 15% kg 0405.004 Ghee 15% kg 0405.009 Other 5% kg 04.06 Cheese and curd. 0406.10 Fresh cheese (including why cheese), not fermented, and curd 5% kg 0406.20 Grated or powdered cheese, of all kinds 5% kg 0406.30 Processed cheese, not grated or powdered 5% kg 0406.40 Blue-veined cheese 5% kg 0406.90 Other cheese 5% kg 04.07 Birds’ eggs, in shell, fresh, preserved or cooked. 0407.001 Hatching eggs, for breeder flock 5% kg and No 0407.002 Hatching eggs, nor for breeder flock 5% kg and No 0407.009 Other 5% kg and No 0408.00 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 5% kg 0409.00 Natural honey. 5% kg & litre 0410.00 Edible products of animal origin, not elsewhere specified or included. 5% kg 161 Chapter 5 Products of animal origin, not elsewhere specified or included Notes. 1. This Chapter does not cover: 2. For the purposes of heading No. 0501.00, the sorting of hair by length (a) Edible products (other than guts, (provided the root ends and tip ends bladders and stomachs of animals, respectively are not arranged together) whole and pieces thereof, and animal shall be deemed not to constitute blood, liquid or dried); working. (b) Hides or skins (including furskins) 3. Throughout the Nomenclature elephant, other than goods of heading No. walrus, narwhal and wild boar tusks, 0505.00 and parings and similar rhinoceros horns and the teeth of all waste of raw hides or skins of animals are regarded as “ivory”. heading No. 05.11 (Chapter 41 or 43); 4. Throughout the Nomenclature, the expression “horsehair” means hair of the (c) Animal textile materials, other than manes or tails of equine or bovine horsehair and horsehair waste animals. (Section XI); or (d) Prepared knots or tufts for broom or brush making (heading No. 96.03). 162 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 0501.00 Human hair, unworked, whether or not washed or scoured; waste of human hair. 5% kg 0502.00 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 5% kg 0503.00 Horsehair and horsehair waste, whether or not put up as layer with or without supporting material. 5% kg 05.04 Guts, bladders and stomachs of animals (other than fish), whole and pieces. 0504.001 Tripe 5% kg 0504.002 Sausage casings 5% kg 0504.009 Other 5% kg 0505.00 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. 5% kg 0506.00 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products Free kg 0507.00 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. Free kg 0508.00 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, 163 powder and its waste. 5% kg HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 0509.00 Natural sponges of animal origin. 5% kg 0510.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animals products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 5% kg 05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption. 0511.10 Bovine semen 5% kg 0511.90 Other: 0511.91 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3: 0511.911 Fish waste 5% kg 0511.919 Other 5% kg 0511.99 Other 5% kg 164 Section II Vegetable Products Note. 1. In this Section the term “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Notes. 1. Subject to the second part of heading 2. Any reference in heading No. 06.03 or No. 06.01, this Chapter covers only live 0604.00 to goods of any kind shall be trees and goods (including seedling construed as including a reference to vegetables) of a kind commonly bouquets, floral baskets, wreaths and supplied by nursery gardeners or florists similar articles made wholly or partly of for planting or for ornamental use; goods of that kind, account not being nevertheless it does not include potatoes, taken of accessories of other materials. onions, shallots, garlic or other products However, these headings do not include of Chapter 7. collages or similar decorative plaques of heading No. 97.01. 165 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No. 12.12. 0601.001 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower 5% kg 0601.002 Chicory plants Free kg 0601.009 Other 5% kg 06.02 Other live plants (including their roots), cutting and slips; mushrooms spawn. 0602.001 Banana plants Free No 0602.002 Coconut plants Free No 0602.003 Cocoa plants Free No 0602.004 Citrus plants Free No 0602.009 Other Free No 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0603.10 Fresh: 0603.101 Anthuriums 5% kg 0603.102 Roses 5% kg 0603.103 Chrysanthemums 5% kg 0603.104 Ginger lilies 5% kg 0603.109 Other 5% kg 0603.90 Other 5% kg 0604.00 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 5% kg 166 Chapter 7 Edible vegetables and certain roots and tubers Notes. 1. This Chapter does not cover forage products of heading No. 12.14. (b) sweet corn in the forms specified in headings Nos. 11.02 2. In headings Nos. 07.09, 07.10, 07.11 and to 11.04; 0712.00 the word “vegetables” includes edible mushrooms, truffles, olives, (c) flour, meal and flakes of capers, marrows, pumpkins, aubergines, potatoes (heading No. 11.05); sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or the (d) flour and meal of the dried genus Pimenta, fennel, parsley, chervil, leguminous vegetables of tarragon, cress and sweet marjoram heading No. 07.13 (heading No. (Majorana hortensis or Origanum 11.06). majorana) 4. However, dried or crushed or ground 3. Heading No. 0712.00 covers all dried fruits of the genus Capsicum or of vegetables of the kinds falling in the genus Pimenta are excluded from headings Nos. 07.01 to 07.11, other than: this Chapter (heading No. 09.04). (a) dried leguminous vegetables, shelled (heading No. 07.13); 167 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 07.01 Potatoes, fresh or chilled. 0701.10 Seed 5% kg 0701.90 Other 5% kg 0702.00 Tomatoes, fresh or chilled. Free kg 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703.10 Onions and shallots: 0703.101 Onions 5% kg 0703.102 Shallots (eschallots) 5% kg 0703.20 Garlic 5% kg 0703.90 Leeks and other alliaceous vegetables Free kg 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 0704.001 Cabbages Free kg 0704.009 Other Free kg 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0705.10 Lettuce Free kg 0705.20 Chicory Free kg 07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0706.001 Carrots Free kg 0706.002 Beets Free kg 0706.009 Other Free kg 07.07 Cucumbers and gherkins, fresh or chilled. 0707.001 Cumbers Free kg 0707.002 Gherkins Free kg 168 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708.001 Pigeon peas 5% kg 0708.002 Blackeye peas 5% kg 0708.003 String beans 5% kg 0708.009 Other 5% kg 07.09 Other vegetables, fresh or chilled. 0709.001 Aubergines (egg-plants) Free kg 0709.002 Zucchini Free kg 0709.003 Ochroes Free kg 0709.004 Pumpkins Free kg 0709.005 Sweet corn (corn on the cob) 5% kg 0709.006 Sweet peppers Free kg 0709.007 Mushrooms and truffles Free kg 0709.008 Other fruits of the genus Capsicum or of the genus Pimenta 5% kg 0709.009 Other Free kg 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen. 0710.10 Potatoes 5% kg 0710.20 Leguminous vegetables, shelled or unshelled: 5% kg 0710.201 Garden peas (Pisum Sativum) 5% kg 0710.202 String beans 5% kg 0710.209 Other 0710.30 Spinach, New Zealand spinach and 5% kg orache spinach (garden spinach) 5% kg 0710.40 Sweet corn 0710.80 Other vegetables: 5% kg 0710.801 Beets 5% kg 0710.802 Carrots 5% kg 0710.809 Other 5% kg 0710.90 Mixtures of vegetables 169 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions) but unsuitable in that state for immediate consumption. 0711.10 Onions 5% kg 0711.20 Olives 5% kg 0711.30 Capers 5% kg 0711.40 Cucumbers and gherkins 5% kg 0711.90 Other vegetables; mixtures of vegetables 5% kg 0712.00 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 5% kg 07.13 Dried leguminous vegetables shelled, whether or not skinned or split. 0713.001 Red kidney beans 5% kg 0713.002 Other beans 5% kg 0713.003 Pigeon peas 5% kg 0713.004 Split peas 5% kg 0713.005 Black eye peas 5% kg 0713.006 Chickpeas (garbanzos) 5% kg 0713.007 Other peas 5% kg 0713.009 Other 5% kg 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pellets; sago pith. 0714.10 Manioc (cassava) Free kg 0714.20 Sweet potatoes Free kg 0714.90 Other: 0714.901 Arrow root Free kg 0714.902 Dasheens Free kg 0714.903 Eddoes Free kg 0714.904 Tannias Free kg 0714.904 Yams Free kg 0714.909 Other Free kg 170 Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons Notes. 1. This Chapter does not cover inedible nuts 2. Chilled fruits and nuts are to be classified or fruits. in the same headings as the corresponding fresh fruits and nuts. 171 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 08.01 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. 0801.10 Coconuts: 0801.101 Not shelled 5% kg and No 0801.102 Desiccated 5% kg 0801.109 Other 5% kg 0801.20 Brazil nuts 10% 0801.30 Cashew nuts: 0801.301 Not in retail packages 10% kg 0801.309 Other 10% kg 08.02 Other nuts, fresh or dried, whether or not shelled or peeled. 0802.10 Almonds 10% kg 0802.20 Hazelnuts or filberts 10% kg 0802.30 Walnuts 10% kg 0802.40 Chestnuts 10% kg 0802.40 Pistachios 10% kg 0802.90 Other: 0802.901 Kola nuts 10% kg 0802.909 Other 10% kg 08.03 Bananas, including plantains, fresh or dried. 0803.001 Bananas, fresh 5% kg 0803.002 Plantain, fresh 5% kg 0803.003 Bananas and plantains dried 5% kg 08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 0804.10 Dates 5% kg 0804.20 Figs 5% kg 0804.30 Pineapples 5% kg 0804.40 Avocados 5% kg 0804.50 Guavas, mangoes and mangosteens: 0804.501 Guavas 5% kg 0804.502 Mangoes 5% kg 0804.503 Mangosteens 5% kg 172 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 08.05 Citrus fruit, fresh or dried. 0805.10 Oranges 5% kg 0805.20 Mandarins (including tangerines and satsumas); clementines, wilkings ands similar citrus hybrids: 0805.201 Ugli fruit 5% kg 0805.202 Ortaniques 5% kg 0805.209 Other 5% kg 0805.30 Lemons and limes: 0805.301 Lemons 5% kg 0805.302 Limes 5% kg 0805.40 Grapefruit 5% kg 0805.90 Other 5% kg 08.06 Grapefruit, fresh or dried. 0806.10 Fresh 5% kg 0806.20 Dried 5% kg 08.07 Melons (including watermelons) and papaws (papayas), fresh. 0807.10 Melons (including watermelons) 5% kg 0807.20 Papaws (papayas) 5% kg 08.08 Apples, pears and quinces, fresh. 0808.10 Apples 5% kg 0808.20 Pears and quinces 5% kg 0809.00 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 5% kg 08.10 Other fruit, fresh. 0810.001 Berries 5% kg 0810.002 Sapodillas 5% kg 0810.003 Golden apples 5% kg 0810.004 Passion fruit 5% kg 0810.005 Soursop 5% kg 0810.006 Breadfruit 5% kg 173 Chapter 9 Coffee, tea, maté and spices Notes. 1. Mixtures of the products of headings 2. This Chapter does not cover Cubeb Nos. 09.04 to 09.10 are to be classified pepper (Piper cubeba) or other products as follows: of heading No. 12.11. (a) Mixtures of two or more of the products of the same heading are to be classified in that heading; (b) Mixtures of two or more of the products of different headings are to be classified in heading 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 provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading No. 21.03. 174 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. 0901.10 Coffee, not roasted: 0901.101 Beans for blending 10% kg 0901.109 Other 10% kg 0901.20 Coffee, roasted 10% kg 0901.30 Coffee husks and skins 10% kg 0901.40 Coffee substitutes containing coffee 10% kg 0902.00 Tea. 10% kg 0903.00 Maté 10% kg 09.04 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum of the genus Pimenta. 0904.10 Pepper: 0904.11 Neither crushed nor ground 10% kg 0904.12 Crushed of ground 10% kg 0904.20 Fruits of the genus Capsicum of the genus Pimenta, dried or crushed or ground: 0904.201 Paprika 10% kg 0904.209 Other 10% kg 0905.00 Vanilla 10% kg 09.06 Cinnamon and cinnamon-tree flowers. 0906.10 Neither crushed nor ground 10% kg 0906.20 Crushed or ground 10% kg 0907.00 Cloves (whole fruit, cloves and stems). 10% kg 09.08 Nutmeg, mace and cardamoms. 0908.10 Nutmeg 10% kg 0908.20 Mace 10% kg 0908.30 Cardamoms 10% kg 175 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 09.09 Seeds of anise, badian, fennel, coriander, cumin, or caraway; juniper berries 0909.10 Seeds of anise or badian 10% kg 0909.20 Seeds of coriander 10% kg 0909.30 Seeds of cumin 10% kg 0909.40 Seeds of caraway 10% kg 0909.50 Seeds of fennel; juniper berries 10% kg 09.10 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices. 0910.10 Ginger 10% kg 0910.20 Saffron 10% kg 0910.30 Turmeric (curcuma) 10% kg 0910.40 Thyme; bay leaves: 10% kg 0910.401 Thyme 10% kg 0910.409 Bay Leaves 10% kg 0910.50 Curry 10% kg 0910.90 Other spices: 0910.91 Mixtures referred to in Note 1 (b) to this Chapter 10% kg 0910.99 Other 10% kg 176 Chapter 10 Cereals Notes. Subheading Note. 1. (a) The products specified in the 1. The term “durum wheat” means wheat of headings of this Chapter are to be the Triticum durum species and the hybrids classified in those headings only if derived from the interspecific crossings of grains are present, whether or not Triticum durum which have the same in the ear or on the stalk. number (28) of chromosomes as that species. (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). 177 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 10.01 Wheat and meslin. 1001.10 Durum wheat Free kg 1001.90 Other Free kg 1002.00 Rye. Free kg 1003.00 Barley. Free kg 1004.00 Oats. Free kg 10.05 Maize (corn). Free kg 1005.10 Seed Free kg 1005.90 Other Free kg 10.06 Rice. Free kg 1006.10 Rice in the husk (paddy or rough) Free kg 1006.20 Husked (brown) rice: 1006.201 White rice, in packages for retail sale Free kg 1006.202 Other white rice Free kg 1006.203 Parboiled rice, in packages for retail sale Free kg 1006.204 Other parboiled rice Free kg 1006.30 Semi-milled or wholly milled rice, whether or not polished or glazed: 1006.301 Semi-milled white rice in packages of not more than 10 kg Free kg 1006.302 Other semi-milled white rice Free kg 1006.303 Semi-milled parboiled rice in packages of not more than 10 kg Free kg 1006.304 Other semi-milled parboiled rice Free kg 1006.305 Wholly milled white rice in packages of not more than 10 kg Free kg 1006.306 Other wholly milled white rice Free kg 1006.307 Wholly milled parboiled rice in packages of not more than 10 kg Free kg 1006.308 Other wholly milled parboiled rice Free kg 1006.40 Broken rice 1006.401 In packages for retail sale Free kg 1006.409 Other Free kg Free kg 178 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 10.07 Grain sorghum: Free kg 1007.001 Seed Free kg 1007.009 Other Free kg 10008.00 Buckwheat, millet and canary seed; other 15% kg cereals. Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Notes. 1. This Chapter does not cover: 2. (A) Products from the milling of the cereals listed in the table below fall in this (a) Roasted malt put up as coffee Chapter if they have, by weight on the dry substitutes (heading No. 09.01 or product: 21.01); (a) starch content (determined by the (b) Prepared flours, meals or starches modified Ewers polarimetric of heading No. 19.01; method) exceeding that indicated (c) Corn flakes or other products of in Column (2); and heading No. 19.04; (b) an ash content (after deduction of (d) Vegetables, prepared or preserved, any added minerals) not of heading No. 20.01, 20.04 or exceeding that indicated in 20.05; Column (3). (e) Pharmaceutical products (Chapter Otherwise, they fall in heading No. 30); or 23.02. (f) Starches having the character of (B) Products falling in this Chapter perfumery, cosmetic or toilet under the above provisions shall be preparations (Chapter 33). classified in heading No. 1101.00 or 11.02 if the percentage passing through a 179 woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown Rate of passage through a sieve with an aperture of Starch Ash 315 micrometres 500 micrometres Cereal Content Content (micron) (micro) (1) (2) (3) (4) (5) Wheat and rye 45% 2.5% 80% - Barley 45% 3% 80% - Oats 45% 5% 80% - Maize (corn) and grain Sorghum 45% 2% - 90% Rice 45% 1.6% 80% - Buckwheat 45% 4% 80% - against the cereal concerned. Otherwise, they fall in heading No. 11.03 or 11.04 3. For the purposes of heading No. 11.03, (b) in the case of other cereal products, at the terms “groats” and “meal” mean least 95% by weight passes through a products obtained by the fragmentation woven metal wire cloth sieve with an of cereal grains, of which: aperture of 1.25mm. (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; 180 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 1101.01 Wheat and meslin flour Free kg 11.02 Cereal flours other than of wheat or meslin. 1102.10 Rye flour Free kg 1102.20 Maize (corn) flour Free kg 1102.30 Rice flour Free kg 1102.90 Other Free kg 11.03 Cereal groats, meals and pellets. 1103.10 Groats and meal: Free kg 1103.11 Of wheat Free kg 1103.12 Of oats Free kg 1103.13 Of maize (corn) Free kg 1103.14 Of rice Free kg 1103.19 Of other cereals Free kg 1103.20 Pellets: 1103.21 Of wheat Free kg 1103.29 Of other cereals Free kg 11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No. 10.06; germ of cereals, whole, rolled, flaked or ground. 1104.10 Rolled or flaked grains Free kg 1104.20 Other worked grains (for example, hulled, pearled, sliced or kibbled) Free kg 1104.30 Germ of cereals, whole, rolled, flaked or ground Free kg 11.05 Flour, meal and flakes of potatoes. 1105.10 Flour and meal Free kg 1105.20 Flakes Free kg 181 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 11.06 Flour and meal of the dried leguminous vegetables of heading No. 07.13, of sago or of roots or tubers of heading No. 07.14; flour, meal and powder of the products of Chapter 8. 1106.10 Flour and meal of the dried leguminous vegetables of heading No. 07.13 Free kg 1106.20 Flour and meal of sago, roots or tubers of heading No. 07.14: 1106.201 Of manioc (cassava) Free kg 1106.202 Arrowroot flour Free kg 1106.209 Other Free kg 1106.30 Flour, meal and powder of the products of Chapter 8: 1106.301 Banana Flour Free kg 1106.302 Plantain Flour Free kg 1106.309 Other Free kg 11.07 Malt, whether or not roasted. 1107.001 Malt flour Free kg 1107.009 Other Free kg 11.08 Starches; inulin. 1108.10 Starches: 1108.101 Arrowroot starch 15% kg 1108.102 Maize (corn) starch 15% kg 1108.103 Manioc (cassava) starch 15% kg 1108.109 Other starches 15% kg 1108.20 Inulin 5% kg 1109.00 Wheat gluten, whether or not dried. 5% kg 182 Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruits; industrial or medicinal plants; straw and fodder Notes. 1. Heading No. 12.07 applies, inter alia, to 12.07 or 12.11. palm nuts and kernels, cotton seeds, 4. Heading No. 12.11 applies inter alia, to castor oil seeds, sesamum seeds, mustard the following plants or parts thereof; basil, seeds, safflower seeds, poppy seeds and borage, ginseng, hyssop, liquorice, all shea nuts (karite nuts). It does not apply species of mint, rosemary, rue, sage and to products of heading No. 08.01 or wormwood. 08.02 or to olives (Chapter 7 or Chapter 20). Heading No. 12.11 does not, however, apply to: 2. Heading No. 12.08 applies not only to non-defatted flours and meals but also to (a) Medicaments of Chapter 30; flours and meals which have been partially defatted or defatted and wholly (b) Perfumery, cosmetic or toilet or partially refatted with their original preparations of Chapter 33; or oils. It does not, however, apply to residues of headings No. 2304.00 to (c) Insecticides, fungicides, 23.06. herbicides, disinfectants or similar products of heading No. 3. For the purposes of heading No. 1209.00 38.08. beet seeds, grass and other herbage seeds, seeds of ornamental flowers, 5. For the purposes of heading No. 12.12, vegetable seeds, seeds of forest trees, the term “seaweeds and other algae” seeds of fruit trees, seeds of vetches does not include: (other than those of the species Vicia faba) or of lupines are to be regarded as (a) Dead single-cell micro- “seeds of a kind used for sowing”. organisms of heading No. 21.02; Heading No. 1209.00 does not, however, (b) Cultures of micro-organisms of apply to the following even if for sowing: heading No. 30.02; or (a) Leguminous vegetables or sweet (c) Fertilisers of heading No. corn (Chapter 7); 3101.00 or 31.05 (b) Spices or other products of Chapter 9; (c) Cereals (Chapter 10); or (d) Products of headings Nos. 12.01 to 183 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 12.01 Soya beans, whether or not broken. 1201.001 For sowing Free kg 1201.990 Other Free kg 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken. 1202.10 In shell Free kg 1202.20 Shelled, whether or not broken: 1202.201 For sowing Free kg 1202.209 Other Free kg 1203.00 Copra. Free kg 12.04 Linseed, whether or not broken. 1204.001 For sowing Free kg 1204.009 Other Free kg 12.05 Rape or colza seeds, whether or not broken: 1205.001 For sowing Free kg 1205.009 Other Free kg 12.06 Sunflower seeds, whether or not broken. 1206.001 For sowing Free kg 1206.009 Other Free kg 12.07 Other oil seeds and oleaginous fruits, whether or not broken. 1207.10 Palm nuts and kernels: 1207.101 For sowing Free kg 1207.109 Other Free kg 1207.20 Cotton seeds: 1207.201 For sowing Free kg 1207.209 Other Free kg 1207.30 Castor oil seeds: 1207.301 For sowing Free kg 1207.309 Other Free kg 184 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 1207.40 Sesamum seeds: 1207.401 For sowing Free kg 1207.409 Other Free kg 1207.50 Mustard seeds Free kg 1207.60 Safflower seeds: 1207.601 For sowing Free kg 1207.609 Other Free kg 1207.90 Other: 1207.901 For sowing Free kg 1207.909 Other Free kg 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard. 1208.10 Of soya bean Free kg 1208.90 Other: 1208.901 Of ground nuts Free kg 1208.902 Of copra Free kg 1208.903 Of palm nuts or kernels Free kg 1208.904 Of linseed Free kg 1208.905 Of cotton seeds Free kg 1208.906 Of castor oil seeds Free kg 1208.909 Other Free kg 1209.00 Seeds, fruits and spores, of a kind used for sowing. Free kg 1210.00 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. Free kg 12.11 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered. 1211.001 Tonka beans 5% kg 185 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 1211.002 Sarsaparilla 5% kg 1211.003 Aloe Vera 5% kg 1211.004 Quassia chips 5% kg 1211.009 Other 5% kg 12.12 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety chichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included. 1212.10 Locust beans, including locust bean seeds Free kg 1212.20 Seaweeds and other algae Free kg 1212.30 Apricot, peach or plum stones and kernels Free kg 1212.90 Other: 1212.91 Sugar beet Free kg 1212.92 Sugar cane Free kg 1212.99 Other: Free kg 1212.991 Chicory roots, fresh or dried, whole or cut, unroasted Free kg 1212.999 Other Free kg 1213.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. Free kg 12.14 Swedes, mangolds, fodder roots, hay, Lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets. 1214.10 Lucerne (alfalfa) meal and pellets Free kg 1214.90 Other Free kg 186 Chapter 13 Lac; gums, resin and other vegetables saps and extracts Note. 1. Heading No. 13.02 applies, inter alia, to liquorice extract and extract of (e) Camphor, glycyrrhizin or other pyrethrum, extract of hops, extract of products of heading No. 29.14 or aloes and opium. 2938.00; The heading does not apply to: (f) Medicaments of heading No. 30.03 or 30.04 or blood-grouping reagents (a) Liquorice extract containing more (heading No. 30.06); than 10% by weight of sucrose or put up as confectionary (heading (g) Tanning or dyeing extracts (heading No. 17.04); No. 3201.00 or 32.03); (b) Malt extract (heading No. 19.01); (h) Essential oils, concretes, absolutes, resinoids or aqueous distillates or (c) Extracts of coffee, tea or mate aqueous solutions of essential oils (heading No. 21.01); (Chapter 33); or (d) Vegetable saps or extracts (i) Natural rubber, balata, gutta-percha, constituting alcoholic beverages, or guayule, chicle or similar natural gums compound alcoholic preparations (heading No. 4001.00). of a kind used for the manufacture of beverages (Chapter 22); 187 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 13.01 Lac; natural gums, resins, gum-resins and balsam. 1301.001 Gum-resins 10% kg 1301.009 Other 10% kg 13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar- agar and other mucilages and thickeners, whether or not modified, derived from vegetables products. 1302.10 Vegetable saps and extracts: 1302.101 Aloe vera extract 10% kg 1302.109 Other 10% kg 1302.20 Pectic substances, pectinates, pectates 10% kg 1302.30 Mucilages and thickeners, whether or not modified, derived from vegetable products 10% kg 188 Chapter 14 Vegetables plaiting materials; vegetable products not elsewhere specified or included Notes. 1. This Chapter does not cover the ends, bleached, rendered non- following products which are to be inflammable, polished or dyed), spilt classified in Section XI: Vegetable osier, reeds and the like, to rattan cores materials or fibres of vegetable materials and to drawn or split rattans. The of a kind used primarily in the heading does not apply to chipwood manufacture of textiles, however (heading No. 4404.00). prepared, or other vegetable materials which have undergone treatment so as to 3. Heading No. 1402.00 does not apply to render them suitable for use only as wood wool (heading No. 4405.00). textile materials. 4. Heading No. 1403.00 does not apply to 2. Heading No. 1401.00 applies, inter alia, prepared knots or tufts for broom or to bamboos (whether or not split, sawn brush making (heading No. 96.03). length-wise, cut to length, rounded at the 189 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 1401.00 Vegetable materials of a kind used primarily for plaiting ( for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark. Free kg 1402.00 Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eelgrass), whether or not put up as a layer with or without supporting material. Free kg 1403.00 Vegetable materials of a kind used primarily in brooms or in brushes (for example, broom-corn, piassava, couch-grass and istle), whether or not in hanks or bundles. Free kg 14.04 Vegetable products not elsewhere specified or included. 1404.10 Raw vegetable materials of a kind used primarily in dyeing or tanning: 1404.101 Logwood Free kg 1404.102 Dividivi Free kg 1404.103 Annatto Free kg 1404.109 Other Free kg 1404.20 Cotton linters Free kg 1404.90 Other Free kg 190 Section III Animals or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Notes. 1. This Chapter does not cover: 2. Heading No. 15.09 does not cover fats or oils or their fractions, merely (a) Pig fat or poultry fat of heading denatured, which are to be classified No. 0209.00; in the heading appropriate to the corresponding undenatured fats and (b) Cocoa butter, fat or oil (heading oils and their fractions. No. 1804.00); 3. Heading No. 1518.00 does not cover (c) Edible preparations containing fats or oils or their fractions, merely by weight more than 15% of denatured, which are to be classified the products of heading No. in the heading appropriate to the 04.05 (generally Chapter 21); corresponding undenatured fats and oils and their fractions. (d) Greaves (heading No. 2301.00) or residues of headings Nos. 4. Soap-stocks, oils foots and dregs, 2304.00 to 23.06; stearin pitch, glycerol pitch and wool grease residues fall in heading No. (e) Fatty acids in an isolated state, 1522.00. prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or a. (f) Factice derived from oils (heading No. 4002.00). 191 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 15.01 Lard; other pig fat and poultry fat, rendered, whether or not pressed or solvent-extracted. 1501.001 Lard 5% kg 1501.009 Other 5% kg 15.02 Fats of bovine animals, sheep or goats, raw or rendered whether or not pressed or solvent-extracted. 1502.001 Tallow 5% kg 1502.009 Other 5% kg 15.03 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed otherwise prepared. 5% kg 1503.001 Tallow oil 5% kg 1503.009 Other 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified. 1504.10 Fish-liver oils and their fractions 5% kg 1504.20 Fats and oils and their fractions, of fish, other than liver oils 5% kg 1504.30 Fats and oils and their fractions, of marine mammals 5% kg 1505.00 Wool grease and fatty substances derived there from (including lanolin). 5% kg 1506.00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. 5% kg 15.07 Soya-bean oil and it fractions, whether or not refined, but not chemically modified. 192 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 1507.10 Crude oil, whether or not degummed 10% kg & litre 1507.90 Other 10% kg & litre 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified. 1508.10 Crude Oil 10% kg & litre 1508.90 Other 10% kg & litre 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified. 1509.10 Virgin 10% kg & litre 1509.90 Other 10% kg & litre 15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading No. 15.09. 1510.001 Crude oil 10% kg & litre 1510.009 Other 10% kg & litre 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified. 1511.10 Crude oil 10% kg & litre 1511.90 Other 10% kg & litre 15.12 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified. 1512.10 Sunflower-seed or safflower oil and their fractions: 1512.11 Crude oil 10% kg & litre 1512.19 Other 10% kg & litre 1512.20 Cotton-seed oil and its fractions: 193 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 1512.21 Crude oil, whether or not gossypol has been removed 10% kg & litre 1512.29 Other 10% kg & litre 15.13 Coconut (copra), palm kernel or babassu oil and fractions of it, whether or not refined but not chemically modified. 1513.10 Coconut (copra) oil and its fractions: 1513.11 Crude oil 10% kg & litre 1513.19 Other 10% kg & litre 1513.20 Palm kernel or babassu oil and their fractions: 1513.21 Crude oil 10% kg & litre 1513.29 Other 10% kg & litre 15.14 Rape, colza or mustard oil and fractions of it, whether or not refined, but not chemically modified 1514.10 Crude oil 10% kg & litre 1514.90 Other 10% kg & litre 15.15 Other fixed vegetables fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 1515.10 Linseed oil and its fractions: 1515.11 Crude oil 10% kg & litre 1515.19 Other 10% kg & litre 1515.20 Maize (corn) oil and its fractions: 1515.21 Crude oil 10% kg & litre 1515.29 Other 10% kg & litre 1515.30 Castor oil and its fractions 10% kg & litre 1515.40 Tung oil and its fractions 10% kg & litre 1515.50 Sesame oil and its fractions 10% kg & litre 1515.60 Jojoba oil and its fractions 10% kg & litre 1515.90 Other 10% kg & litre 194 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 15.16 Animal or vegetables fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared. 1516.10 Animal fats and oils and their fractions: 1516.101 Fish fats and oils and their fractions 5% kg 1516.109 Other 5% kg 1516.20 Vegetable fats and oils and their fractions 5% kg 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No. 15.16. 1517.10 Margarine, excluding liquid margarine 5% kg 1517.90 Other: 1517.901 Imitation lard and lard substitutes (shortening) 5% kg 1517.909 Other 5% kg 1518.00 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No. 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. 5% kg & litre 15.19 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols. 1519.10 Industrial monocarboxylic fatty acids 5% kg 1519.20 Acid oils from refining 5% kg 195 1519.30 Industrial fatty alcohols 5% kg HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 1520.00 Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes. 5% kg & litre 15.21 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured. 1521.10 Vegetable waxes 5% kg 1521.90 Other 5% kg 1522.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. 5% kg Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes Note. 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. 196 Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Notes. 1. This Chapter does not cover meat, meat Subheadings Notes. offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or 1. For the purposes of subheading No. preserved by the processes specified in 1602.10, the expression “homogenised Chapter 2 or 3. preparations” means preparations of meat, meat offal or blood, finely 2. Food preparations fall in this Chapter homogenized, put up for retail sale as provided that they contain more than infant food or for dietetic purposes, in 20% by weight of sausage, meat, meat containers of a net weight content not offal, blood, fish or crustaceans, exceeding 250 g. For the application of molluscs or other aquatic invertebrates, this definition no account is to be taken or any combination thereof. In cases of small quantities of any ingredients where the preparation contains two or which may have been added to the more of the products mentioned above, it preparation or other purposes. These is classified in the heading of Chapter 16 preparations may contain a small corresponding to the component or quantity of visible pieces of meat or components which predominate by meat offal. This subheading takes weight. These provisions do not apply precedence over all other subheadings of to the stuffed products of heading No. heading No. 16.02. 19.02 or to the preparations of heading No. 21.03 or 21.04. 2. The fish and crustaceans specified in the subheadings of heading No. 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. 197 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. 1601.001 Chicken sausages, canned 5% kg 1601.002 Other chicken sausages 5% kg 1601.003 Other, canned 5% kg 1601.009 Other 5% kg 16.02 Other prepared or preserved meat, meat offal or blood. 1602.10 Homogenised preparations: 1602.101 For use in the production of chicken sausages 5% kg 1602.109 Other 5% kg 1602.20 Of liver of any animal 5% kg 1602.30 Of poultry of heading No. 01.05: 1602.31 Of turkeys: 1602.311 Cured or smoked 5% kg 1602.319 Other 5% kg 1602.39 Other 5% kg 1602.40 Of swine: 1602.401 Ham 5% kg 1602.402 Bacon 5% kg 1602.403 Luncheon meat 5% kg 1602.409 Other 5% kg 1602.50 Of bovine animals: 1602.501 Canned corned beef 5% kg 1602.509 Other 5% kg 1602.90 Other, including preparations of blood of any animals 5% kg 1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. 5% kg 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. 198 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 1604.10 Fish, whole or in pieces, but not minced: 1604.11 Salmon 5% kg 1604.12 Herrings 5% kg 1604.13 Sardines, sardinella and brisling or sprats: 1604.131 Sardines 5% kg 1604.132 Sardinella and brisling or sprats 5% kg 1604.14 Tunas, skipjack and bonito (Sarda 5% kg spp.) 5% kg 1604.15 Mackerel 5% kg 1604.16 Anchovies 5% kg 1604.19 Other 5% kg 1604.20 Other prepared or preserved fish 1604.30 Caviar and caviar substitutes: 1604.301 Caviar 15% kg 1604.302 Caviar substitutes 15% kg 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. 1605.10 Crab 15% kg 1605.20 Shrimps and prawns 15% kg 1605.30 Lobster 15% kg 1605.40 Other crustaceans 15% kg 1605.90 Other 15% kg 199 Chapter 17 Sugars and sugar confectionery Note. Subheading Note. 1. This Chapter does not cover: 2. For the purposes of subheadings Nos. 1701.11 and 1701.12, “raw sugar” (a) Sugar confectionary containing means sugar whose content of sucrose cocoa (heading No. 18.06); by weight, in the dry state, corresponds to a polarimeter reading of less than (b) Chemically pure sugars (other than 99.5º. sucrose, lactose, maltose, glucose and fructose) or other products of heading No. 2940.00; or (c) Medicaments or other products of Chapter 30. 200 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 17.01 Cane or beet sugar and chemically pure sucrose, in solid form. 1701.10 Raw sugar not containing added flavouring or colouring matter: 1701.11 Cane sugar Free kg 1701.12 Beet sugar Free kg 1701.90 Other: 1701.91 Containing added flavouring or colouring matter Free kg 1701.99 Other: 1701.991 Icing sugar Free kg 1701.999 Other Free kg 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. 1702.001 Glucose, lactose and maltose 15% kg 1702.002 Maple sugar and maple syrup 15% Kg 1702.003 Syrup of cane sugar 15% kg & litre 1702.004 Fructose 15% kg 1702.005 Caramel 15% kg 1702.009 Other, including invert sugar 15% kg 17.03 Molasses resulting from the extraction or refining of sugar. 1703.10 Cane molasses: 1703.101 Inedible Free kg & litre 1703.102 Edible Free kg & litre 1703.90 Other 15% kg & litre 17.04 Sugar confectionery (including white chocolate), not containing cocoa. 1704.10 Chewing gum, whether or not sugar- 15% kg 1704.90 coated 15% kg Other 201 Chapter 18 Cocoa and cocoa preparations Notes. 1. This Chapter does not cover the 2. Heading No. 18.06 includes sugar preparations of heading No. 04.03, confectionery containing cocoa and, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, subject to Note 1 to this Chapter, other 30.03 or 30.04. food preparations containing cocoa. 202 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 18.01 Cocoa beans, whole or broken raw or roasted 1801.001 Raw 10% kg 1801.002 Roasted 10% kg 1802.00 Cocoa shells, husks, skins and other cocoa waste. 10% kg 18.03 Cocoa paste, whether or not defatted. 1803.10 Not defatted 10% kg 1803.20 Wholly or partly defatted 10% kg 1804.00 Cocoa butter, fat and oil 5% kg 18.05 Cocoa powder, not containing added sugar or other sweetening matter. 1805.001 Put up for retail sale in packages of not more than 2 kg 10% kg 1805.009 Other 10% kg 18.06 Chocolate and other food preparations containing cocoa. 1806.001 Cocoa powder, containing added sugar or other sweetening matter 10% kg 1806.002 Confectionery 15% kg 1806.009 Other 15% kg 203 Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks’ products Notes. 1. This Chapter does not cover: 2. In this Chapter the expressions “flour” and “meal” mean cereal flour (a) Except in the case of stuffed and meal of Chapter 11 and other products of heading No. 19.02, flour, meal and powder of vegetable food preparations containing origin of any Chapter. more than 20% by weight of sausage, meat, meat offal, 3. Heading No. 19.04 does not cover blood, fish or crustaceans, preparations containing more than molluscs or other aquatic 8% by weight of cocoa powder or invertebrates, or any coated with chocolate or other food combination thereof (Chapter preparations containing cocoa of 16); heading No. 18.06 (heading No. 18.06). (b) Biscuits or other articles made from flour or from starch, 4. For the purposes of heading No. specially prepared for use in 19.04, the expression “otherwise animal feeding (heading No. prepared” means prepared or 23.09); or processed to an extent beyond that provided for in the headings of or (c) Medicaments or other products Notes to Chapter 10 or 11. of Chapter 30. 204 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder in a proportion by weight of less than 50%, not elsewhere specified or included; food preparations of goods of headings Nos. 04.01 to 04.04, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10%, not elsewhere specified or included. 1901.10 Preparations for infant use, put up for retail sale 10% kg 1901.20 Mixes and doughs for the preparation of bakers’ wares of heading No. 19.05 10% kg 1901.90 Other: 1901.901 Malt extract 10% kg 1901.902 Preparations of malt extract 10% kg 1901.909 Other 10% kg 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared. 1902.001 Uncooked pasta, not stuffed or otherwise prepared 1902.009 Other 5% kg 5% kg 1903.00 Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. 10% kg 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, precooked or otherwise prepared. 1904.10 Prepared foods obtained by the swelling or roasting of cereals or cereal products 10% kg 1904.90 Other 10% kg 205 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 19.05 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products 1905.001 Biscuits, unsweetened 10% kg 1905.002 Biscuits sweetened 10% kg 1905.003 Ice cream cones 10% kg 1905.004 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper an similar products Free kg 1905.009 Other 10% kg 206 Chapter 20 Preparations of vegetables, fruits, nuts or other parts of plants Notes. 1. This Chapter does not cover: weight content not exceeding 250g. For the application of this definition (a) Vegetables, fruit or nuts, prepared no account is to be taken of small or preserved by the processes quantities of any ingredients which specified in Chapter 7, 8 or 11; may have been added to the preparation for seasoning, (b) Food preparations containing more preservation or other purposes. than 20% by weight of sausage, These preparations may contain a meat, meat offal, blood, fish or small quantity of visible pieces of crustaceans, molluscs or other vegetables. Subheading No. 2005.10 aquatic invertebrates, or any takes precedence over all other combination thereof (Chapter 16); subheadings of heading No. 20.05. or 2. For the purposes of subheading No. (c) Homogenised composite food 2007.10, the expression preparations of heading No. 21.04. “homogenized preparations” means preparations of fruit, finely 2. Headings Nos. 20.07 and 20.08 do homogenised, put up for retail sale as not apply fruit jellies, fruit pastes, infant food or for dietetic purposes, sugar-coated almonds or the like in in containers of a net weight content the form of sugar confectionery not exceeding 250 g. For the (heading No. 17.04) or chocolate application of this definition no confectionery (heading No. 18.06). account is to be taken of small quantities of any ingredients which Subheading Notes. may have been added to the preparation for seasoning, 1. For the purposes of subheading No. preservation or other purposes. 2005.10, the expression These preparations may contain a “homogenized vegetables” means small quantity of visible pieces of preparations of vegetables, finely fruit. Subheading No. 2007.10 takes homogenized, put up for retail sale precedence over all other as infant food or for dietetic subheadings of heading No. 20.07. purposes, in containers of a net 207 3. Headings Nos. 20.01, 20.04 and 4. Tomato juice the dry weight content 20.05 cover, as the case may be, only of which is 7% or more is to be those products of Chapter 7 or of classified in heading No. 20.02. heading No. 11.05 or 11.06 (other than flour, meal and powder of the 5. For the purposes of heading No. products of Chapter 8) which have 20.09, the expression “juices, been prepared or preserved by unfermented and not containing processes other than those referred to added spirit” means juices of an in Note 1(a). alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol. 208 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. 2001.10 Cucumbers and gherkins: 2001.101 In packages not less than 50 kg 5% kg 2001.109 Other 5% kg 2001.20 Onions: 2001.201 In packages not less than 50 kg 5% kg 2001.209 Other 5% kg 2001.90 Other: 2001.901 In packages not less than 50 kg 5% kg 2001.909 Other 5% kg 20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. 2002.10 Tomatoes, whole or in pieces: 2002.101 In packages not less than 50 kg 5% kg 2002.109 Other 5% kg 2002.90 Other: 2002.901 Tomato paste, in packages not less than 50 kg 5% kg 2002.902 Tomato paste, other 5% kg 2002.903 Other, in packages not less than 50 kg 5% kg 2002.909 Other 5% kg 20.03 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 2003.001 In packages not less than 50 kg 5% kg 2003.009 Other 5% kg 20.04 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen 209 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2004.10 Potatoes: 2004.101 In packages not less than 50 kg 5% kg 2004.109 Other 5% kg 2004.90 Other vegetables and mixtures of vegetables: 2004.901 In packages not less than 50 kg 5% kg 2004.909 Other 5% kg 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen 2005.10 Homogenized vegetables: 2005.101 In packages not less than 50 kg 5% kg 2005.109 Other 5% kg 2005.20 Potatoes: 2005.201 In packages not less than 50 kg 15% kg 2005.209 Other 15% kg 2005.30 Sauerkraut: 2005.301 In packages not less than 50 kg 5% kg 2005.309 Other 5% kg 2005.40 Peas: 2005.401 In packages not less than 50 kg 5% kg 2005.409 Other 5% kg 2005.50 Beans: 2005.501 In packages not less than 50 kg 5% kg 2005.509 Other 5% kg 2005.60 Asparagus 5% kg 2005.70 Olives: 2005.701 In packages not less than 50 kg 15% kg 2005.709 Other 15% kg 2005.80 Sweet corn: 2005.801 In packages not less than 50 kg 5% kg 2005.809 Other 5% kg 2005.90 Other vegetables and mixtures of vegetables: 2005.901 In packages not less than 50 kg 5% kg 2005.909 Other 5% kg 210 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 20.06 Fruit, nuts fruit-peel and other parts of plants preserved by sugar (drained, glace or crystallised). 2006.001 Citrus peel 15% kg 2006.009 Other 15% kg 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter. 2007.10 Homogenised preparations 5% kg 2007.90 Other: 2007.91 Citrus fruit: 2007.911 Fruit puree and fruit paste, not in retail packages 5% kg 2007.919 Other 5% kg 2007.99 Other: 2007.991 Fruit puree and fruit paste, not in retail packages 5% kg 2007.992 Pineapple based 5% kg 2007.993 Guava jams and jellies 5% kg 2007.994 Guava cheese 5% kg 2007.995 Nutmeg jams and jellies 5% kg 2007.999 Other 5% kg 20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. 2008.001 Ground-nuts 15% kg 2008.002 Other nuts, including mixtures 15% kg 2008.003 Peanut butter 15% kg 2008.004 Mangoes 15% kg 2008.005 Pineapples 15% kg 2008.006 Oranges 15% kg 2008.007 Grapefruits 15% kg 2008.009 Other 15% kg 211 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 2009.10 Orange juice: 2009.101 Concentrated 10% kg & litre 2009.102 Not concentrated 10% kg & litre 2009.20 Grapefruit juice: 2009.201 Concentrated 10% kg & litre 2009.202 Not concentrated 10% kg & litre 2009.30 Juice of any other single citrus fruit: 2009.301 Lime juice, concentrated 10% kg & litre 2009.302 Lime juice, not concentrated 10% kg & litre 2009.309 Other 10% kg & litre 2009.40 Pineapple juice: 2009.401 Concentrated, not in retail packages 10% kg & litre 2009.409 Other 10% kg & litre 2009.50 Tomato juice: 2009.501 Concentrated, not in retail packages 10% kg & litre 2009.509 Other 10% kg & litre 2009.60 Grape juice (including grape must): 2009.601 Concentrated, not in retail packages 10% kg & litre 2009.609 Other 10% kg & litre 2009.70 Apple juice: 2009.701 Concentrated, not in retail packages 10% kg & litre 2009.709 Other 10% kg & litre 2009.80 Juice of any other single fruit or vegetables: 2009.801 Passion fruit juice, concentrated, not in retail packages 10% kg & litre 2009.802 Passion fruit juice, other 10% kg & litre 2009.803 Tamarind juice, concentrated, not in retail packages 10% kg & litre 2009.804 Tamarind juice, other 10% kg & litre 2009.808 Other, concentrated, not in retail packages 10% kg & litre 2009.809 Other 10% kg & litre 2009.90 Mixtures of juices: 2009.901 Grapefruit and orange juices 10% kg & litre 2009.902 Pineapple-based juices 10% kg & litre 2009.909 Other 10% kg &litre 212 Chapter 21 Miscellaneous edible preparations Notes. (g) Prepared enzymes of heading No. 1. This Chapter does not cover: 35.07 (a) Mixed vegetables of heading No. 2. Extracts of the substitutes 0712.00; referred to in Note 1(b) above are to be classified in heading No. (b) Roasted coffee substitutes 21.01. containing coffee in any proportion (heading No. 09.01); 3. For the purposes of heading No. 21.04, the expression (c) Spices or other products of “homogenized composite food headings Nos. 09.04 to 09.10; preparations” means preparations consisting of a finely (d) Food preparations, other than the homogenized mixture of two or products described in heading No. more basic ingredients such as 21.03 or 21.04, containing more meat, fish, vegetables or fruit, put than 20% by weight of sausages, up for retail sale as infant food or meat, meat offal, blood, fish or for dietetic purposes, in crustaceans, molluscs or other containers of a net weight aquatic invertebrates, or any content not exceeding 250 g. For combination of them (Chapter 16); the application of this definition, no account is to be taken of small (e) Compound alcoholic preparations quantities of any ingredients of a kind used for the manufacture which may be added to the of beverages of an alcoholic mixture for seasoning, strength by volume (see Note 2 to preservation or other purposes. Chapter 22) exceeding 0.5% vol Such preparations may contain a (heading No. 22.08); small quantity of visible pieces of ingredients. (f) Yeast put up as a medicament or other products of heading No. 30.03 or 30.04; or 213 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 21.01 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, extracts, essences and their concentrates. 2101.10 Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts; essences or concentrates or with a basis of coffee 10% kg 2101.20 Extracts, essences and concentrates, of tea and maté and preparations with a basis of these extracts; essences or concentrates or with a basis of tea or maté 10% kg 2101.30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and their concentrates 10% kg 21.02 Yeast (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders. 10% kg 2102.10 Active yeasts 10% kg 2102.20 Inactive yeasts; other single-cell micro- organisms, dead: 2102.201 Inactive yeasts 10% kg 2102.209 Other single-cell micro-organisms, dead 10% kg 2102.30 Prepared baking powders 10% kg 21.03 Sauces and preparations therefore: mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. 2103.10 Soya sauce 5% kg 2103.20 Tomato ketchup and other tomato sauces: 2103.201 Tomato ketchup 10% kg 2103.202 Other tomato sauces 5% kg 2103.30 Mustard flour and meal and prepared 2103.301 mustard: 2103.302 Mustard flour and meal 10% kg 214 Prepared mustard 10% kg HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2103.90 Other: 2103.901 Pepper sauce 10% kg 2103.902 Mayonnaise 10% kg 2103.909 Other 10% kg 21.04 Soups and broths and preparations therefore; homogenised composite food preparations. 2104.10 Soups and broths and preparations therefore: 2104.101 In liquid form 5% kg 2104.102 In solid or powder form 5% kg 2104.20 Homogenised composite food preparations 5% kg 21.05 Ice cream and other edible ice, whether or not containing cocoa 2105.001 Ice cream 15% kg 2105.009 Other 15% kg 21.06 Food preparations not elsewhere specified or included 2106.001 Flavoured or coloured sugar syrups 5% kg 2106.002 Protein hydrolysates 5% kg 2106.003 Flavouring powders for making beverages 5% kg 2106.004 Autolysed yeast 5% kg 2106.005 Ice cream powders 5% kg 2106.006 Preparations consisting of saccharin and a foodstuff, used for sweetening purposes 5% kg 2106.009 Other 5% kg 215 Chapter 22 Beverages, spirits and vinegar containers, has an excess pressure of not Notes. less than 3 bars. 1. This Chapter does not cover: (a) Sea water (heading No. 25.01); (b) Distilled or conductivity water or water of similar purity (heading No. 2851.00); (c) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading No. 29.15); (d) Medicaments of heading No. 30.03 or 30.04; or (e) Perfumery or toilet preparations (Chapter 33). 2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C. 3. For the purposes of heading No. 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings Nos. 22.03 to 22.06 or heading No. 22.08 as appropriate. Subheading Note 1. For the purpose of subheading No. 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20°C in closed 216 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. 2201.10 Mineral waters and aerated waters: 2201.101 Mineral waters Free kg & litre 2201.102 Aerated waters 15% kg & litre 2201.90 Other 15% kg 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No. 20.09. 2202.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter of flavoured: 2202.101 Aerated beverages 15% kg & litre 2202.109 Other 15% kg & litre 2202.90 Other: 2202.901 Preparations containing cocoa 15% kg & litre 2202.902 Malt beverages 15% kg & litre 2202.909 Other 15% kg & litre 22.03 Beer made from malt. The goods 2203.001 Beer $1.10 Per Gallon of heading 2203.002 Stout $1.10 Per Gallon 22.03 up 2203.09 Other $1.10 Per Gallon to including 22.04 Wine of fresh grapes, including fortified 22.09 are wines; grapes must other than that of to be heading No. 20.09 reported in 2204.10 Sparkling wines $1.20 Per Gallon imperial 2204.20 Other wine; grape must with gallons fermentation prevented or arrested by the addition of alcohol: 217 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2204.201 Grape must $1.20 Per Gallon 2204.209 Other wine $1.20 Per Gallon 2204.30 Other grape must $1.20 Per Gallon 2205.00 Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances. $1.20 Per Gallon 2206.00 Other fermented beverages (for example, cider, perry, mead). $.90 Per Gallon 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength. 2207.10 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher $.10 Per Gallon 2207.20 Ethyl alcohol and other spirits, denatured, of any strength $.10 Per Gallon 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages. $3.00 Per Gallon 2208.10 Compound alcoholic preparations of a kind used for the manufacture of beverages $3.00 Per Gallon 2208.20 Spirits obtained by distilling grape-wine or grape marc: 2208.201 Brandy, in bottles of a strength not exceeding 46% vol $3.00 Per Gallon 2208.209 Other $3.00 Per Gallon 2208.30 Whiskies: 2208.301 In bottles of a strength not exceeding 46% vol $3.00 Per Gallon 2208.309 Other $3.00 Per Gallon 218 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2208.40 Rum and tafia: 2208.401 In bottles of a strength not exceeding 46% vol $2.30 Per Gallon 2208.409 Other rum $2.30 Per Gallon 2205.50 Gin and Geneva: 2205.501 In bottles of a strength not exceeding 46% vol $2.30 Per Gallon 2205.509 Other gin $2.30 Per Gallon 2208.90 Other: 2208.901 Vodka $2.30 Per Gallon 2208.902 Cordials and liqueurs $2.30 Per Gallon 2208.903 Aromatic bitters used as a flavouring agent for food and beverages $3.00 Per Gallon 2208.904 Other aromatic bitters $3.00 Per Gallon 2208.909 Other $3.00 Per Gallon 2209.00 Vinegar and substitutes of vinegar obtained from acetic acid. $.10 Per Gallon 219 Chapter 23 Residues and Waste from the food industries; prepared animal fodder Note. 1. Heading No. 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. 220 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2301.00 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. Free kg 23.02 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants. 2302.10 Of maize (corn) Free kg 2302.20 Of rice Free kg 2302.30 Of wheat Free kg 2302.40 Of other cereals Free kg 2302.50 Of leguminous plants Free kg 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. 2303.001 Bagasse Free kg 2303.009 Other Free kg 2304.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil. Free kg 2305.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil. Free kg 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading No. 2304.00 or 2305.00. 2306.10 Of cotton seeds Free kg 2306.20 Of linseed Free kg 221 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2306.30 Of sunflower seeds Free kg 2306.40 Of rape or colza seeds Free kg 2306.50 Of coconut or copra Free kg 2306.60 Of palm nuts or kernels Free kg 2306.90 Other Free kg 2307.00 Wine lees; argol Free kg 2308.00 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. Free kg 23.09 Preparations of a kind used in animal feeding. 2309.10 Dog or cat food, put up for retail sale 15% kg 2309.90 Other: 2309.901 Other food for pets 15% kg 2309.902 Prepared complete poultry feed Free kg 2309.903 Prepared complete cattle feed Free kg 2309.904 Prepared complete pig feed Free kg 2309.905 Bird seed 15% kg 2309.906 Other prepared complete animal feeds Free kg 2309.909 Other Free kg 222 Chapter 24 Tobacco and manufactured tobacco substitutes Note. 1. This Chapter does not cover medicinal cigarettes (Chapter 30) 223 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 24.01 Un-manufactured tobacco; tobacco refuse. 2401.10 Tobacco, not stemmed/stripped $0.50 Per lb 2401.20 Tobacco, partly or wholly $0.50 Per lb stemmed/stripped 2401.30 Tobacco refuse $0.50 Per lb 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. 2402.10 Cigars, cheroots and cigarillos, containing $0.55 Per lb 2402.20 tobacco $0.55 Per lb 2402.90 Cigarettes containing tobacco $0.55 Per lb Other 24.03 Other manufactured tobacco and manufactured tobacco substitutes; “homogenized” or “reconstituted” tobacco; tobacco extracts and essences. 2403.10 Smoking tobacco, whether or not containing tobacco substitutes in any $0.55 Per lb 2403.90 proportion 2403.901 Other: $0.55 Per lb 2403.909 Snuff $0.55 Per lb Other 224 Section V Mineral products Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement Notes. 1. Except where their context or Note 4 (b) Earth colours containing 70% or more to this Chapter otherwise requires, the by weight of combined iron evaluated headings of this Chapter cover only as Fe²0³ (heading No. 2821.00); products which are in the crude state or which have been washed (even with (c) Medicaments or other products of chemical substances eliminating the Chapter 30; impurities without changing the structure of the product), crushed, (d) Perfumery, cosmetic or toilet ground, powdered, levigated, sifted, preparations (Chapter 33); screened, concentrated by flotation, magnetic separation or other (e) Setts, curbstones or flagstones mechanical or physical processes (heading 6801.00); mosaic cubes or (except crystallization), but not the like (heading No. 68.02); roofing, products which have been roasted, facing or damp course slates (heading calcined, obtained by mixing or No. 68.03); subjected to processing beyond that mentioned in each heading. (f) Precious or semi-precious stones (heading No. 71.02 or 71.03); The products of this Chapter may contain an added antidusting agent, (g) Cultured crystals (other than optical provided that such addition does not elements) weighing not less than 2.5g render the product particularly each, of sodium chloride or of suitable for specific use rather than for magnesium oxide, of heading No. general use. 38.23; optical elements of sodium chloride or of magnesium oxide 2. This Chapter does not cover: (heading No. 90.01); (a) Sublimed sulphur, precipitated (h) Billiard chalks (heading No. 95.04); sulphur or colloidal sulphur (heading or No. 2802.00); (ij) Writing or drawing chalks or tailors’ chalks (heading No. 96.09) 225 3. Any products classifiable in heading No. unexpanded; earth colours, whether or not 25.17 and any other heading of the calcined or mixed together; natural Chapter are to be classified in heading micaceous iron oxides; meerschaum No. 25.17. (whether or not in polished pieces); amber; agglomerated amber, in plates, rods, sticks 4. Heading No. 25.30 applies, inter alia to: or similar forms, not worked after moulding; vermiculite perlite and chlorites, jet; strontianite (whether or not calcined), other than strontium oxide; broken pottery. 226 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 25.01 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution; sea water. 2501.001 Table salt in retail packages of not more than 2.5 kg 5% kg 2501.002 Other table salt 5% kg 2501.003 Rock salt 5% kg 2501.004 Pure sodium chloride 5% kg 2501.005 Salt liquors 5% kg 2501.009 Other 5% kg 2502.00 Unroasted iron pyrites. 10% kg 2503.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. 10% kg 2504.00 Natural graphite. 10% kg 2505.00 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26. 10% kg 2506.00 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 10% kg 2507.00 Kaolin and other kaolinic clays, whether or not calcined. 10% kg 25.08 Other clays (not including expanded clays of heading No. 6806.00), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. 2508.001 Fuller’s earth 10% kg 2508.002 Bentonite 10% kg 2508.009 Other 10% kg 227 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2509.00 Chalk. 10% kg 25.10 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 2510.10 Unground 10% kg 2510.20 Ground 10% kg 25.11 Natural barium sulphate (barites); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading No. 2816.00. 2511.10 Natural barium sulphate (barites) 10% kg 2511.20 Natural barium carbonate (witherite) 10% kg 2512.00 Siliceous, fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. 10% kg 25.13 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat-treated. 2513.10 Pumice stone 10% kg 2513.20 Emery, natural corundum, natural garnet and other natural abrasives 10% kg 2514.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 10% kg 2515.00 Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise into blocks or slabs of a rectangular (including square) shape. 10% kg 228 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 25.16 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into block or slabs of a rectangular (including square) shape. 10% kg 25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading No. 2515.00 or 2516.00, whether or not heat-treated. 2517.001 Round modules of flint 10% kg 2517.009 Other 10% kg 2518.00 Dolomite, whether or not calcined; dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; agglomerated dolomite (including tarred dolomite). 10% kg 25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure. 2519.10 Natural magnesium carbonate (magnesite) 10% kg 2519.90 Other 10% kg 229 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 25.20 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 2520.10 Gypsum; anhydrite: 2520.101 Gypsum 10% kg 2520.102 Anhydrite 10% kg 2520.20 Plasters 10% kg 2521.00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 10% kg 25.22 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading No. 2825.00 2522.10 Quicklime 10% kg 2522.20 Slaked lime 10% kg 2522.30 Hydraulic lime 10% kg 25.23 Portland cement, aluminous cement, slag cement, super-sulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. 2523.10 Cement clinkers $0.18 Per 100lbs 2523.20 Portland cement: 2523.201 Building cement (grey) $0.18 Per 100lbs 2523.202 Oilwell cement $0.18 Per 100lbs 2523.209 Other $0.18 Per 100lbs 2523.30 Aluminous cement $0.18 Per 100lbs 2523.90 Other hydraulic cements $0.18 Per 100lbs 2524.00 Asbestos. 10% kg 2525.00 Mica, including splittings; mica waste. 10% kg 230 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 25.26 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 2526.001 Talc 10% kg 2526.009 Other 10% kg 2527.00 Natural cryolite; natural chiolite 10% kg 2528.00 Natural borates and concentrates of it (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H³BO³ calculated on the dry weight. 10% kg 25.29 Felspar; leucite; nepheline and nepheline syenite; fluorspar. 2529.10 Felspar 10% kg 2529.20 Fluorspar 10% kg 2529.30 Leucite; nepheline and nepheline syenite 10% kg 25.30 Mineral substances not elsewhere specified or included. 2530.001 Vermiculite, perlite and chlorites, unexpanded 10% kg 2530.009 Other 10% kg 231 Chapter 26 Ores, slag and ash Notes. 1. This Chapter does not cover. (a) Slag or similar industrial waste 2. For the purposes of headings Nos. prepared as macadam (heading 26.01 to 2617.00, the term “ores” No. 25.17); means minerals of mineralogical species actually used in the (b) Natural magnesium carbonate metallurgical industry for the (magnesite, whether or not extraction of mercury, of the metals calcined (heading No. 25.19); of heading No. 2844.00 or of the metals of Section XIV or XV, even if (c) Basic slag of Chapter 31; they are intended for non- metallurgical purposes. Headings (d) Slag wool, rock wool or similar Nos. 26.01 to 2617.00 do not, mineral wools (heading No. however, include minerals which 6806.00); have been submitted to processes not normal to the metallurgical industry. (e) Waste or scrap of precious metal or of metal clad with precious 3. Heading No. 2620.00 applies only to metal (heading No. 71.12); or ash and residues of a kind used in industry either for the extraction of (f) Copper, nickel or cobalt mattes metals or as a basis for the produced by any process of manufacture of chemical compounds smelting (Section XV). of metals. 232 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 26.01 Iron ores and concentrates, including roasted iron pyrites. 2601.10 Iron ores and concentrates, other than roasted iron pyrites: 2601.11 Non-agglomerated 10% kg 2601.12 Agglomerated 10% kg 2601.20 Roasted iron pyrites 10% kg 2600.00 Manganese ores and concentrates, including manganiferous iron ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 10% kg 2603.00 Copper ores and concentrates. 10% kg 2604.00 Nickel ores and concentrates. 10% kg 2605.00 Cobalt ores and concentrates. 10% kg 2606.00 Aluminium ores and concentrates. 10% kg 2607.00 Lead ores and concentrates. 10% kg 2608.00 Zinc ores and concentrates. 10% kg 2609.00 Tin ores and concentrates. 10% kg 2610.00 Chromium ores and concentrates. 10% kg 2611.00 Tungsten ores and concentrates. 10% kg 2612.00 Uranium or thorium ores and concentrates. 10% kg 2613.00 Molybdenum ores and concentrates. 10% kg 2614.00 Titanium ores and concentrates. 10% kg 2615.00 Niobium, tantalum, vanadium or zirconium ores and concentrates. 10% kg 233 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2616.00 Precious metal ores and concentrates. 10% kg 2617.00 Other ores and concentration. 10% kg 2618.00 Granulated slag (slag sand) from the manufacture of iron of steel. 10% kg 2619.00 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. 10% kg 2620.00 Ash and residues (other than from the manufacture of iron or steel), containing metals or metal compounds. 10% kg 2621.00 Other slag and ash, including seaweed ash (kelp). 10% kg 234 Chapter 27 Mineral fuels, minerals oils and products of their distillation; bituminous substances; mineral waxes Notes. Subheading Notes. 1. This Chapter does not cover: 1. For the purposes of subheading No. 2701.11, “anthracite” means coal having (a) Separate chemically defined organic a volatile matter limit (on a dry, mineral- compounds, other than pure methane matter-free basis) not exceeding 14%. and propane which are to be classified in heading No. 27.11; 2. For the purposes of subheading No. 2701.12 “bituminous coal” means coal (b) Medicaments of heading No. 30.03 or having a volatile matter limit (on a dry, 30.04; or mineral-matter-free basis) exceeding 14% and a calorific value limit (on a (c) Mixed unsaturated hydrocarbons of moist, mineral-matter-free basis) equal heading No. 33.01, 33.02 or 38.05. to or greater than 5.833 kcal/kg. 2. References in heading No. 27.10 to “petroleum oils and oils obtained from bituminous minerals” include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins of which less than 60% by volume distills at 300˚C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (Chapter 39). 235 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal. 2701.10 Coal, whether or not pulverised, but not agglomerated: 2701.11 Anthracite 10% kg 2701.12 Bituminous coal 10% kg 2702.19 Other coal 10% kg 2701.20 Briquettes, ovoids and similar solid fuels manufactured from coal. 10% kg 27.02 Lignite, whether or not agglomerated, excluding jet. 2702.10 Lignite, whether or not pulverised, but not agglomerated 10% kg 2702.20 Agglomerated lignite 10% kg 2703.00 Peat (including peat litter), whether or not agglomerated. 5% kg 27.04 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated, retort carbon. 2704.001 Coke and semi-coke of coal. 10% kg 2704.002 Coke and semi-coke of lignite or of peat 10% kg 2704.003 Retort carbon 10% kg 2705.00 Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons. 10% kg 2706.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. 10% kg 236 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 27.07 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non- aromatic constituents. 2707.001 Gasoline blending preparations 10% kg and m³ 2707.009 Other 10% kg 27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars. 2708.10 Pitch 10% kg 2708.20 Pitch coke 10% kg 27.09 Petroleum oils and oils obtained from bituminous minerals, crude. 2709.001 Imported under the processing agreement $0.32 Per Gallon 2709.009 Other $0.32 Per Gallon 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations. 2710.10 Motor spirit (gasoline) and other light oils and preparations: 2710.11 Aviation spirit of 100 octane and over: 2710.111 Exported under the processing agreement $0.32 Per gallon 2710.119 Other $0.32 Per gallon 2710.12 Aviation spirit under 100 octane: 2710.121 Exported under the processing agreement $0.32 Per gallon 2710.129 Other $0.32 Per gallon 2710.13 Motor spirit (gasoline): 2710.131 Exported under the processing agreement $0.32 Per gallon 2710.139 Other $0.32 Per gallon 237 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2710.14 Spirit type (gasoline type) jet fuel: 2710.141 Exported under the processing agreement $0.32 Per Gallon 2710.149 Other $0.32 Per Gallon 2710.19 Other: 2710.191 Exported under the processing agreement $0.32 Per Gallon 2710.199 Other $0.32 Per Gallon 2710.20 Kerosene and other medium oils (not including gas oils): 2710.21 Kerosene type jet fuel: 2710.211 Exported under the processing agreement $0.22 Per Gallon 2710.219 Other $0.22 Per Gallon 2710.22 Illuminating kerosene: 2710.221 Exported under the processing agreement $0.22 Per Gallon 2710.229 Other $0.22 Per Gallon 2710.23 Vapourising oil or white spirit: 2710.231 Exported under the processing agreement $0.22 Per Gallon 2710.239 Other $0.22 Per Gallon 2710.29 Other: 2710.291 Exported under the processing agreement $0.22 Per Gallon 2710.299 Other $0.22 Per Gallon 2710.30 Gas Oils: 2710.31 Diesel oil: 2710.311 Exported under the processing agreement $0.22 Per Gallon 2710.319 Other $0.22 Per Gallon 2710.39 Other: 2710.391 Exported under the processing agreement $0.22 Per Gallon 2710.399 Other $0.22 Per Gallon 2710.40 Fuel oils, not elsewhere specified or included: 2710.41 Partly refined petroleum including topped crudes: 238 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2710.411 Exported under the processing agreement $0.22 Per Gallon 2710.419 Other $0.22 Per Gallon 2710.42 Bunker “C” grade fuel oil: 2710.421 Exported under the processing agreement $0.22 Per Gallon 2710.429 Other $0.22 Per Gallon 2710.49 Other: 2710.491 Exported under the processing agreement $0.22 Per Gallon 2710.499 Other $0.22 Per Gallon 2710.90 Other: 2710.91 Lubricating oil base stock $0.22 Per Gallon 2710.92 Lubricating oils $0.22 Per Gallon 2710.93 Lubricating greases 10% kg 2710.94 Hydraulic brake fluids and other prepared 10% kg liquids for hydraulic transmission 10% kg 2710.95 Transformer oil 10% kg 2710.96 Circuit breaker oil 10% kg 2710.97 Cleansing, cutting and mould release oils 10% kg 2710.99 Other 10% kg 27.11 Petroleum gases and other gaseous hydrocarbons. 2711.10 Liquefied: 2711.11 Natural gas $1.20 Per 100lbs 2711.12 Propane $1.20 Per 100lbs 2711.13 Butanes $1.20 Per 100lbs 2711.14 Ethylene, propylene, butylenes and butadiene $1.20 Per 100lbs 2711.19 Other $1.20 Per 100lbs 2711.20 In gaseous state: 2711.21 Natural gas $1.20 Per 100lbs 2711.29 Other $1.20 Per 100lbs 27.12 Petroleum jelly, paraffin wax, micro- crystalline petroleum was, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured. 239 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2712.10 Petroleum jelly 10% kg 2712.20 Paraffin wax containing by weight less than 0.75% of oil 10% kg 2712.90 Other 10% kg 27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 2713.10 Petroleum coke 10% kg 2713.20 Petroleum bitumen 10% kg 2713.90 Other residues of petroleum oils or of oils obtained from bituminous minerals. 10% kg 27.14 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. 2714.10 Bituminous or oil shale and tar sands. 10% kg 2714.90 Other 10% kg 2714.901 Bitumen and asphalt, natural 10% kg 2714.909 Other 10% kg 27.15 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut- backs). 10% kg 2715.001 Cut-backs 10% kg 2715.009 Other 10% kw/h 2716.00 Electrical energy 240 Section VI Products of the chemical or allied industries Notes. 1. (a) Goods (other than radioactive 3. Goods put up in sets consisting ores) answering to a description in of two or more separate heading No. 2844.00 or 2845.00 constituents, some or all of which are to be classified in those fall in this Section and are headings and in no other heading intended to be mixed together to of the Nomenclature. obtain a product of Section VI or VII, are to be classified in the (b) Subhead to paragraph (a) above, heading appropriate to that goods answering to a description product, provided that the in heading No. 2843.00 or constituents are: 2846.00 are to be classified in those headings and in no other (a) having regard to the manner heading of this Section. in which they are put up, clearly identifiable as being 2. Subject to Note 1 above, goods intended to be used together classifiable in heading No. 30.04, without first being repacked; 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 3707.00 (b) presented together; and or 38.08 by reason of being put up in measured doses or for retail sale are (c) identifiable, whether by their to be classified in those headings and nature or by the relative in no other heading of the proportions in which they are Nomenclature. present, as being complementary one to another. 241 Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes Notes. product particularly suitable for 1. Except where the context otherwise specific use rather than for requires, the headings of this Chapter general use. apply only to: 2. In addition to dithionites and (g) Separate chemical elements and sulphoxylates, stabilised with separate chemically defined organic substances (heading No. compounds, whether or not 2831.00), carbonates and containing impurities; peroxocarbonates of inorganic bases (heading No. 28.36), cyanides, (h) The products mentioned in (a) cyanide oxides and complex above dissolved in water; cyanides of inorganic bases (heading No. 2837.00), fulminates, cyanates (i) The products mentioned in (a) and thio-cyanates, of inorganic above dissolved in other solvents bases (heading No. 2838.00), organic provided that the solution products included in headings Nos. constitutes a normal and 2843.00 to 2846.00 and carbides necessary method of putting up (heading No. 28.49), only the these products adopted solely for following compounds of carbon are reasons of safety or for transport to be classified in this Chapter: and that the solvent does not render the product particularly (a) Oxides of carbon, hydrogen suitable for specific use rather cyanide and fulminic, than for general use; isocyanic and other simple or complex cyanogen acids (j) The products mentioned in (a), (heading No. 28.11); (b) or (c) above with an added stabilizer necessary for their (b) Halide oxides of carbon preservation or transport; (heading No. 2812.00); (k) The products mentioned in (a), (c) Carbon disulphide (heading (b), (c) or (d) above with an No. 2813.00); added anti-dusting agent or a colouring substance added to (d) Thiocarbonates, seleno- facilitate their identification or carbonates, telluro- for safety reasons, provided that carbonates, selenocyanates, the additions do not render the telluro-cyanates, 242 tetrathiocyanatodiammion- weighing not less than 2.5g chromates (reineckates) and each, of the halides of the other complex cyanates, of alkali or alkaline-earth inorganic bases (heading No. metals, of heading No. 38.23; 2842.00); (e) Hydrogen peroxide, (f) Precious or semi-precious solidified with urea (heading stones (natural, synthetic or No. 2847.00), carbon oxy- reconstructed) or dust or sulphide, thiocarbonyl powder of such stones halides, cyanogen, cyanogen (headings Nos. 71.02 to halides and cyanamide and its 7105.00), or precious metals metal derivatives (heading or precious metal alloys of No. 2851.00) other than Chapter 71; calcium cyanamide, whether or not pure (Chapter 31). (g) The metals, whether or not pure, or metal alloys of 3. Subject to the provisions of Note 1 Section XV; or to section VI, this Chapter does not cover: (h) Optical elements, for example, of the halides of the (a) Sodium chloride or alkali or alkaline-earth metals magnesium oxide, whether or (heading No. 90.01). not pure, or other products of Section V; 4. Chemically defined complex acids consisting of a non-metal acid of sub- (b) Organo-inorganic compounds Chapter IV are to be classified in other than those mentioned in heading No. 28.11. Note 2 above; 5. Headings Nos. 2826.00 to 2842.00 (c) Products mentioned in Note apply only to metal or ammonium 2, 3, 4 or 5 to Chapter 31; salts or peroxysalts. (d) Inorganic products of a kind Except where the context otherwise used as luminophores, of requires, double or complex salts are heading No. 3206.00; to be classified in heading No. 2842.00. (e) Artificial graphite (heading No. 3801.00); products put 6. Heading No. 2844.00 applies only up as charges for fire- to: extinguishers or put up in (a) Technetium (atomic No. 43), fire-extinguishing grenades, promethium (atomic No. 61), of heading No. 3813.00; ink polonium (atomic No. 84) removers put up in packings and all elements with an for retail sale, of heading No. atomic number greater than 38.23; cultured crystals (other 84; than optical elements) 243 (b) Natural or artificial composition has been radioactive isotopes artificially modified. (including those of the 7. Heading No. 2848.00 includes precious metals or of the base copper phosphide (phosphor copper) metals of Section XIV and containing more than 15% by weight IV), whether or not mixed of phosphorus. together; 8. Chemical elements (for example, (c) Compounds, inorganic or silicon and selenium) doped for use organic, of these elements of in electronics are to be classified in isotopes, whether or not this Chapter, provided that they are chemically defined, whether in forms unworked as drawn, or in or not mixed together; the form of cylinders or rods. When cut in the form of discs, wafers or (d) Alloys, dispersions similar forms, they fall in heading (including cermets), ceramic No. 3818.00. products and mixtures containing these elements or isotopes of inorganic or organic compounds thereof and having a specific radioactivity exceeding 74Bq/g (0.002 u Ci/g); (e) Spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f) Radioactive residues whether or not usable. The term “isotopes”, for the purposes of this Note and of the wording of headings Nos. 2844.00 and 2845.00, refers to: ------individual nuclides, excluding, however, those existing in nature in the monoisotopic state; ------mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic 244 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY I. CHEMICAL ELEMENTS 28.01 Fluorine, chlorine, bromine and iodine. 2801.10 Chlorine 15% kg 2801.20 Iodine 15% kg 2801.30 Fluorine; bromine 15% kg 2802.00 Sulphur, sublimed or precipitated; colloidal sulphur. 15% kg 2803.00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included). 15% kg 28.04 Hydrogen, rare gases and other non-metals. 2804.10 Hydrogen 15% kg 2804.20 Rare gases 15% kg 2804.30 Nitrogen 15% kg 2804.40 Oxygen 15% kg 2804.50 Boron; tellurium 15% kg 25804.60 Silicon 15% kg 2804.70 Phosphorus 15% kg 2804.80 Arsenic 15% kg 2804.90 Selenium 15% kg 2805.00 Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or inter-alloyed; mercury. 15% kg II. INORGANIC ACIDS AND INORGANIC OXYGEN COMPOUNDS OF NON-METALS 2806.00 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. 15% kg 245 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 28.07 Sulphuric acid; oleum. 2807.001 Sulphuric acid, for chemical analysis 15% kg 2807.002 Sulphuric acid, other 15% kg 2807.003 Oleum 15% kg 2808.00 Nitric acid, sulphonitric acids. 15% kg 2809.00 Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids. 15% kg 2810.00 Oxides of boron; boric acids. 15% kg 28.11 Other inorganic acids and other inorganic oxygen compounds of non-metals. 2811.10 Other inorganic acids 15% kg 2811.20 Other inorganic oxygen compounds of non-metals: 2811.21 Carbon dioxide 15% kg 2811.22 Silicon dioxide 15% kg 2811.23 Sulphur dioxide 15% kg 2811.29 Other: 2811.291 Nitrous oxide 15% kg 2811.299 Other 15% kg III. HALOGEN OR SULPHUR COMPOUNDS OF NON-METALS 2812.00 Halides and halide oxides of non-metals. 15% kg 2813.00 Sulphides of non-metals; commercial phosphorus trisulphide. 15% kg 246 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY IV. INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS 28.14 Ammonia, anhydrous or in aqueous solution. 2814.10 Anhydrous ammonia 15% kg 2814.20 Ammonia in aqueous solution 15% kg 28.15 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. 2815.10 Sodium hydroxide (caustic soda): 2815.11 Solid 15% kg 2815.12 In aqueous solution (soda lye or liquid soda) 15% kg 2815.20 Potassium hydroxide (caustic potash) 15% kg 2815.30 Peroxides of sodium or potassium 15% kg 2816.00 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. 15% kg 2817.00 Zinc oxide; zinc peroxide. 15% kg 28.18 Aluminium oxide (including artificial corundum); aluminium hydroxide. 2818.10 Artificial corundum 15% kg 2818.20 Other aluminium oxide (alumina) 15% kg 2818.30 Aluminium hydroxide 15% kg 2819.00 Chromium oxides and hydroxides. 15% kg 2820.00 Manganese oxides. 15% kg 2821.00 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe²O³. 15% kg 2822.00 Cobalt oxides and hydroxides; commercial cobalt oxides. 15% kg 247 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2823.00 Titanium oxides. 15% kg 2824.00 Lead oxides; red lead and orange lead. 15% kg 2825.00 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides. 15% kg V. SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS 2826.00 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. 15% kg 2827.00 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. 15% kg 2828.00 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. 15% kg 28.29 Chlorates and perchlorates; bromates and perbromates; iodates and periodates. 2829.001 Chlorates of sodium 15% kg 2829.009 Other 15% kg 28.30 Sulphides; polysulphides. 2830.001 Sodium sulphides 15% kg 2830.009 Other 15% kg 2831.00 Dithionites and sulphoxylates. 15% kg 2832.00 Sulphites; thiosulphates. 15% kg 248 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 28.33 Sulphates; alums; peroxosulphates (persulphates). 2833.001 Aluminium sulphate 15% kg 2833.002 Copper sulphate 15% kg 2833.003 Magnesium sulphate 15% kg 2833.004 Sodium sulphate 15% kg 2833.005 Sodium hydrogen sulphate and sodium pyrosulphate 15% kg 2833.006 Alums 15% kg 2833.009 Other sulphates and peroxosulphates (persulphates) 15% kg 28.34 Nitrites; nitrates. 2834.10 Nitrites FREE kg 2834.20 Nitrates: 15% kg 2834.201 Of potassium 15% kg 2834.209 Other 15% kg 2835.00 Phosphinates (hypophosphites), phosphonates (phosphites), phosphates and FREE kg polyphosphates. 28.36 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbonate. 2836.10 Commercial ammonium carbonate and other ammonium carbonates 15% kg 2836.20 Disodium carbonate 15% kg 2836.30 Sodium hydrogencarbonate (sodium bicarbonate) 15% kg 2836.40 Potassium carbonate 15% kg 2836.50 Calcium carbonate 15% kg 2836.60 Barium carbonate 15% kg 2836.70 Lead carbonate 15% kg 2836.90 Other 15% kg 249 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2837.00 Cyanides, cyanide oxides and complex cyanides. 15% kg 2838.00 Fulminates, cyanates and thiocyanates. 15% kg 2839.00 Silicates; commercial alkali metal silicates. 15% kg 2840.00 Borates; peroxoborates (perborates). 15% kg 2841.00 Salts of oxometallic or peroxometallic acids. 15% kg 2842.00 Other salts of inorganic acids or peroxoacids, excluding azides. 15% kg VI. MISCELLANEOUS 2843.00 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. 15% kg 2844.00 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 15% kg 2845.00 Isotopes other than those of heading No. 2844.00; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. 15% kg 2846.00 Compounds, inorganic or organic, of rare- earth metals, of yttrium or of scandium or of mixtures of these metals. 15% kg 2847.00 Hydrogen peroxide, whether or not solidified with urea. 15% kg 250 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2848.00 Phosphides, whether or not chemically defined, excluding ferrophosphorus. 15% kg 28.49 Carbides, whether or not chemically defined: 2849.10 Of Calcium 5% kg 2849.20 Of Silicon 5% kg 2849.90 Other 5% kg 2850.00 Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined. 15% kg 2851.00 Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals. 15% kg 251 Chapter 29 Organic chemicals Notes. 1. Except where the context otherwise (f) The products mentioned in (a), requires, the headings of this Chapter (b), (c), (d) or (e) above with apply only to: added stabiliser necessary for their preservation or transport; (a) Separate chemically defined organic compounds, whether or (g) The products mentioned in (a), not containing impurities; (b), (c), (d), (e) or (f) above with an added antidusting agent or a (b) Mixtures of two or more isomers colouring or odoriferous of the same organic compound substance added to facilitate their (whether or not containing identification or for safety impurities), except mixtures of reasons, provided that the acyclic hydrocarbon isomers additions do not render the (other than stereoisomers), product particularly suitable for whether or not saturated (Chapter specific use rather than for 27); general use; (c) The products of headings Nos. (h) The following products, diluted to 2936.00 to 29.39 or the sugar standard strengths, for the ethers and sugar esters, and their production of azo dyes: salts, of heading No. 2940.00, or diazonium salts, couplers used for the products of heading No. these salts and diazotisable 29.41, whether or not chemically amines and their salts. defined; 2. This Chapter does not cover: (d) The products mentioned (a), (b) or (c) above dissolved in water; (a) Goods of heading No. 15.04 or glycerol (heading No. 1520.00); (e) The products mentioned in (a), (b) or (c) above dissolved in other (b) Ethyl alcohol (heading No. 22.07 solvents provided that the solution or 22.08); constitutes a normal and necessary method of putting up (c) Methane or propane (heading these products adopted solely for No. 27.11); reasons of safety or for transport and that the solvent does not (d) The compounds of carbon render the product particularly mentioned in Note 2 to Chapter suitable for specific use rather 28; than for general use; (e) Urea (heading No. 31.02 or 31.05); 252 (f) Colouring matter of vegetables or derivatives includes a reference to animal origin (heading No. 32.03), compound derivatives, such as synthetic organic colouring matter, sulphohalogenated, nitrohalogenated, synthetic organic products of a nitrosulphonated or kind used as fluorescent nitrosulphohalogenated derivatives. brightening agents or as luminophores (heading No. 32.04) Nitro or nitroso groups are not to be or dyes or other colouring matter taken as “nitrogen-functions” for the put up in forms or packings for purposes of heading No. 2929.00. retail sale (heading No. 32.12); 5. (a) The esters of acid-function organic (g) Enzymes (heading No. 35.07); compounds of sub-Chapters I to VII with organic compounds of these (i) Metaldehyde, sub-Chapters are to be classified hexamethylenetetramine or with that compound which is similar substances, put up in classified in the heading which forms (for example, tablets, sticks, occurs last in numerical order in or similar forms) for use as fuels, these sub-Chapters. or liquid or liquefied-gas fuels in containers of a kind used for (b) Esters of ethyl alcohol or glycerol filling or refilling cigarette or with acid-function organic similar lighters and a of a capacity compounds of sub-Chapters I to IV not exceeding 300 cm³ (heading are to be classified in the same No. 36.06); heading as the corresponding acid- function compounds. (ij) Products put up as charges for fire- extinguishers or put up in fire- (c) Subject to Note 1 to Section VI and extinguishing grenades, of heading Note 2 to Chapter 28: No. 3813.00; ink removers put up in packings for retail sale, of (1) Inorganic salts or organic heading No. 38.23; or compounds such as acid-, phenol- or enol-function (k) Optical elements, for example, of compounds or organic bases, of ethyl-enediamine tartrate (heading sub-Chapters I to X or heading No. 90.01). No. 2942.00, are to be classified in the heading appropriate to the 3. Goods which could be included in two organic compound; and or more of the headings of this Chapter are to be classified in that one of those (2) Salts formed between organic headings which occurs last in numerical compounds of sub-Chapters I to order. X or heading No. 2942.00 are to be classified in the heading 4. In headings Nos. 2904.00 to 2906, appropriate to the base or to the 2908.00 to 2911.00 and 2913.00 to acid (including phenol- or enol- 2920.00, any reference to halogenated, function compounds) from which sulphonated, nitrated or nitrosated they are formed, whichever 253 occurs last in numerical order in These provisions apply only when the the Chapter. ring-position hetero-atoms are those resulting solely from the cyclizing function or functions here listed. (d) Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol and Subheading Note. glycerol (heading No. 29.05). 1. Within any one heading of this (e) Halides of carboxylic acids are to Chapter, derivatives of a chemical be classified in the same compound (or group of chemical headings as the corresponding compounds) are to be classified in the acids. same subheading as that compound (or group of compounds) provided that 6. The compounds of headings Nos. they are not more specifically covered 2930.00 and 2931.00 are organic by any other subheading and that there compound the molecules of which is no residual subheading named contain, in addition to atoms of “Other” in the series of subheadings hydrogen, oxygen or nitrogen, atoms of concerned. other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms. Heading No. 2930.00 (organo-sulphur compounds) and heading No. 2931 (other organo-inorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). 7. Headings Nos. 2932.00, 2933.00 and 2934.00 do not include epoxides with a three-membered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids or imides of polybasic acids. 254 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY I. HYDROCARBONS AND THEIR HALOGENATED, SULPHONATED, NITROSATED DERIVATIVES 29.01 Acyclic hydrocarbons. 2901.001 Nonylene (nonene) 15% kg 2901.002 Acetylene 15% kg 2901.009 Other 15% kg 29.02 Cyclic hydrocarbons. 2902.10 Cyclanes, cyclenes and cycloterpenes: 2902.11 Cyclohexane 15% kg 2902.19 Other 15% kg 2902.20 Benzene 15% kg 2902.30 Toluene 15% kg 2902.40 Xylenes 15% kg 2902.50 Styrene 15% kg 2902.60 Ethylbenzene 15% kg 2902.70 Cumene 15% kg 2902.90 Other 15% kg 2903.00 Halogenated derivatives of hydrocarbons. 15% kg 2904.00 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated. 15% kg II. ALCOHOLS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITRO-SATED DERIVATIVES 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 2905.001 Methanol (methyl alcohol) 15% kg 2905.002 Other monohydric alcohols 15% kg 2905.009 Other 15% kg 255 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2906.00 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated 15% kg derivatives. III. PHENOLS, PHENOL-ALCOHOLS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 29.07 Phenols ; phenol-alcohols. 2907.001 Phenol (hydroxybenzene) and its salts 15% kg 2907.002 Cresols and their salts 15% kg 2907.009 Other 15% kg 2908.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol- alcohols. 15% kg IV. ETHERS, ALCOHOL PEROXIDES, ETHER PEROXIDES, KETON PEROXIDES, EPOXIDES WITH A THREE-MEMBERED RING, ACETALS AND HEMIACETALS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 2909.00 Ethers, ether-alcohols, ether-phenols, ether- alcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. 15% kg 2910.00 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 15% kg 256 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2911.00 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 15% kg V.ALDEHYDE-FUNCTION COMPOUNDS 2912.00 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. 15% kg 2912.001 Acyclic aldehydes without other oxygen function 15% kg 2912.009 Other 15% kg 2913.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading No. 29.12. 15% kg VI.KETONE-FUNCTION COMPOUNDS AND QUINONE- FUNCTION COMPOUNDS 29.14 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 2914.001 Acetone 15% kg 2914.002 Butanone (methyl ethyl ketone) 15% kg 2914.003 Camphor 15% kg 2914.009 Other 15% kg VII. CARBOXYLIC ACIDS AND THEIR ANHYDRIDES, HALIDES, PEROXIDES AND PEROXYACIDS AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIVES 257 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 2915.001 Acetic acid 15% kg 2915.009 Other 15% kg 2916.00 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 15% kg 2917.00 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 15% kg 29.18 Carboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 15% kg 2918.001 Citric acid 15% kg 2918.002 Tartaric acid 15% kg 2918.009 Other 15% kg 258 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY VIII. ESTERS OF INORGANIC ACIDS AND THEIR SALTS, AND THEIR HALOGENATED, SULPHONATED, NITRATED OR NITROSATED DERIVATIES 2919.00 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. 15% kg 2920.00 Esters of other inorganic acids (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. 15% kg IX.NITROGEN-FUNCTION COMPOUNDS 2921.00 Amine-function compounds. 15% kg 2922.00 Oxygen-function amino-compounds. 15% kg 2923.00 Quaternary ammonium salts and hydroxides; lecithins and other 15% kg phosphoaminolipids. 2924.00 Carboxyamide-function compounds; amide- 15% kg function compounds of carbonic acid. 2925.00 Carboxyamide-function compounds (including saccharin and its salts) and amide-function compounds. 15% kg 29.26 Nitrile-function compounds. 2926.001 Acrylonitrile 15% kg 2926.009 Other 15% kg 2927.00 Diazo-, azo- or azoxy-compounds. 15% kg 2928.00 Organic derivatives of hydrazine or of hydroxylamine 15% kg 259 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 2929.00 Compounds with other nitrogen function. 15% kg X. ORGANO-INORGANIC COMPOUNDS, HETEROCYCLIC COMPOUNDS, NUCLEIC ACIDS AND THEIR SALTS, AND SULPHONAMIDES 2930.00 Organo-sulphur compounds. 15% kg 2931.00 Other organo-inorganic compounds. 15% kg 2932.00 Heterocyclic compounds with oxygen hetero-atom(s) only. 15% kg 2933.00 Heterocyclic compounds with nitrogen hetero-atom(s) only; nucleic acids and their salts. 15% kg 2934.00 Other heterocyclic compounds. 15% kg 2935.00 Sulphonamides. 15% kg XI. PROVITAMINS, VITAMINS AND HORMONES 2936.00 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. 15% kg 29.37 Hormones, natural or reproduced by synthesis; derivatives thereof, used primarily as hormones; other steroids used primarily as hormones. 2937.001 Insulin and its salts 15% kg 2937.009 Other 15% kg 260 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY XII. GLYCOSIDES AND VEGETABLE AKALOIDS, NATURAL OR REPRODUCED BY SYNTHESIS, AND THEIR SALTS, ETHERS, ESTERS AND OTHER DERIVATIVES 2938.00 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 15% kg 29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 15% kg 2939.001 Quinine and all other alkaloids and their salts derived from cinchona bark but not including quinine compounded with other drugs. 15% kg 2939.009 Other 15% kg XIII. OTHER ORGANIC COMPOUNDS 2940.00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers and sugar esters, and their salts, other than products of heading No. 29.37, 2938.00 or 29.39. 29.41 Antibiotics. 15% kg 2941.10 Penicillins and their derivatives with a penicillanic acid structure; salts 15% kg 2941.20 Streptomycins and their derivatives; salts 15% kg 2941.30 Tetracyclines and their derivatives; salts 15% kg 261 Chapter 30 Pharmaceutical products Notes. 1. This Chapter does not cover: (1) Unmixed products dissolved in water; (a) Foods or beverages (such as dietetic, diabetic or fortified foods, food (2) All goods of Chapter 28 or supplements, tonic beverages and 29; and mineral waters) (Section IV); (3) Simple vegetable extracts of (b) Plasters specially calcined or finely heading No. 13.02, merely ground for use in dentistry (heading standardised or dissolved in No. 25.20); any solvent; (c) Aqueous distillates or aqueous (b) As products which have been mixed: solution of essential oils, suitable for medicinal uses (heading No. 33.01); (1) Colloidal solutions and suspensions (other than (d) Preparations of headings Nos. 33.03 colloidal sulphur); to 33.07, even if they have therapeutic or prophylactic (2) Vegetable extracts obtained properties; by the treatment of mixtures of vegetable materials; and (e) Soap or other products of heading No. 34.01 containing added (3) Salts and concentrates medicaments; obtained by evaporating natural mineral waters. (f) Preparations with a basis of plaster for use in dentistry (heading No. 3. Heading No. 30.06 applies only 34.07); or to the following, which are to be classified in that heading and in (g) Blood albumin not prepared for no other heading of the therapeutic or prophylactic uses Nomenclature: (heading No. 35.02). (a) Sterile surgical catgut, similar 2. For the purposes of headings Nos. 30.03 sterile suture materials and and 30.04 and of Notes 3 (d) to this sterile tissue adhesives for Chapter, the following are to be treated: surgical wound closure; (a) As unmixed products: (b) Sterile laminaria and sterile laminaria tents; 262 (c) Sterile absorbable surgical or dental haemostatics; (d) Opacifying preparations for X- ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e) Blood-grouping reagents; (f) Dental cements and other dental fillings; bone reconstruction cements; (g) First-aid boxes and kits; and (h) Chemical contraceptive preparations based on hormones or spermicides. 263 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3001.00 Glands and other organs for organo- therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic use; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included. Free kg 30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products. 3002.10 Antisera and other blood fractions Free kg 3002.20 Vaccines for human medicine Free kg 3002.30 Vaccines for veterinary medicine: 3002.31 Vaccines against foot and mouth disease Free kg 3002.39 Other Free kg 3002.90 Other Free kg 30.03 Medicaments (excluding goods of heading No. 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale. 3003.10 Containing penicillins or its derivatives, with a penicillanic acid structure, or streptomycins or their derivatives: 3003.101 Ampicillin (capsules or oral suspension) Free kg 3003.102 Amoxicillin (capsules or oral suspension) Free kg 3003.109 Other Free kg 3003.20 Containing other antibiotics: 3003.201 Tetracycline (capsules or skin ointment) Free kg 264 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3003.202 Chloramphenicol (capsules, oral suspension or optic drops) Free kg 3003.203 Griseofulvin (tablets of a strength of 125mg or 500mg) Free kg 3003.204 Nystatin (skin cream or skin ointment) Free kg 3003.209 Other Free kg 3003.30 Containing hormones or other products of heading No. 29.37 but not containing antibiotics: 3003.31 Containing insulin Free kg 3003.39 Other Free kg 3003.40 Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No. 29.37 or antibiotics: 3003.401 Quinine sulphate, quinine hydrochloride and quinine dihydrochloride, and all alkaloids (or salts) derived from cinchona bark; but not including quinine compounded with other drugs 10% kg 3003.409 Other 10% kg 3003.90 Other: 3003.901 Paludrin (or 1-(p-chlorophenyl)-5- isopropyl-biguanidide hydrochloride), atebrin (or mepacrine or mepacrine hydrochloride), pamaquin (or plasmoquine or pamaquin naphthoate) and aralen diphosphate (or chloroquine diphosphate) and other products of preparations of the kind mainly used for the treatment of malaria; salvarsan (or 10% kg arsphenamine) 3003.902 Prescription drugs containing vitamins A, D¹, D², D³ and injectibles or other 10% kg products of heading No. 2936.00 10% kg 3003.903 Other vitamins 3003.904 Paracetamol, aspirin, caffeine, codeine, 10% kg ibuprofen and indomethacin 265 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3003.905 Other analgesics 10% kg 3003.906 Sulpha drugs 10% kg 3003.907 Cough and cold preparations; antacids 10% kg 3003.908 Salbutamol, ephedrine, theophylline ephedrine HCL phenobarbitone, chlor- pheniramine maleate; propranolol, frusemide, hydrochlorothiazide, hydralazine, methyldopa; diazepam, thioridazine; chlorpropamide, prednisolone, dexamethasone; oral rehydration powder; pilocarpine nitrate, timolol maleate and atropine sulphate 10% kg 3003.909 Other 10% kg 30.04 Medicaments (excluding good of heading No. 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses or in forms or packings for retail sale 3004.10 Containing penicillins or derivatives, with a penicillanic acid structure, or streptomycins or their derivatives: 3004.101 Ampicillin (capsules or oral suspension) Free kg 3004.102 Amoxicillin (capsules or oral suspension) Free kg 3004.109 Other Free kg 3004.20 Containing other antibiotics: 3004.201 Tetracycline (capsules or skin ointment) Free kg 3004.202 Chloramphenicol (capsules, oral suspension or optic drops) Free kg 3004.203 Griseofulvin (tablets of a strength of 125mg or 500mg) Free kg 3004.204 Nystatin (skin cream or skin ointment) Free kg 3004.209 Other Free kg 3004.30 Containing hormones or other products of heading No. 29.37 but not containing antibiotics: 3004.31 Containing insulin Free kg 3004.32 Containing adrenal cortical hormones Free kg 3004.39 Other 10% kg 266 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3004.40 Containing alkaloids or derivatives thereof but not containing hormones or other products of heading No. 29.37 or antibiotics: 3004.401 Quinine sulphate, quinine hydrochloride and quinine dihydrochloride, and all alkaloids (or salts thereof) derived from cinchona bark; but not including quinine compounded with other drugs 10% kg 3004.409 Other 10% kg 3004.50 Other medicaments containing vitamins or other products of heading No. 2936.00: 3004.501 Prescription drugs containing vitamins A, D¹, D², D³ and injectibles 10% kg 3004.509 Other vitamins 10% kg 3004.90 Other: 3004.901 Paludrin (or 1-(p-chlorophenyl)-5- isopropyl-biguanidide hydrochloride), atebrin (or mepacrin or mepacrine hydrochloride), pamaquin (or plasmoquine or pamaquin naphthoate) and aralen diphosphate (or chloroquine diphosphate) and other products of preparations of the kind mainly used for the treatment of malaria; salvarsan (or arsphenamine) 10% kg 3004.902 Paracetamol, aspirin, caffeine, codeine, ibuprofen and indomethacin 10% kg 3004.903 Other analgesics 10% kg 3004.904 Sulpha drugs 10% kg 3004.905 Cough and cold preparations; antacids 10% kg 3004.906 Salbutamol, ephedrine, theophylline ephedrine HCL phenobarbitone, chlor- pheniramine maleate; propranolol, frusemide, hydrochlorothiazide, hydralazine, methyldopa; diazepam, thioridazine; chlorpropamide, prednisolone, dexamethasone; oral rehydration powder; pilocarpine 267 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY nitrate, timolol maleate and atropine sulphate 10% kg 3004.907 Soft candles 10% kg 3004.909 Other 10% kg 30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in form or packings for retail sale for medical, surgical, dental or veterinary purposes. 3005.001 Gauze, bandages and adhesive plasters 10% kg 3005.009 Other 10% kg 30.06 Pharmaceutical goods specified in Note 3 to this Chapter. 3006.10 Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics 10% kg 3006.20 Blood-grouping reagents 10% kg 3006.30 Opacifying preparations for X-ray examinations; diagnostics reagents designed to be administered to the patient 10% kg 3006.40 Dental cements and other dental fillings; bone reconstruction cements 10% kg 3006.50 First-aid boxes and kits 10% kg 3006.60 Chemical contraceptive preparations based on hormones or spermicides 10% kg 268 Chapter 31 Fetilisers Notes. 1. This Chapter does not cover: (iv) Ammonium sulphate, (a) Animal blood heading No. 05.11; whether or not pure; (v) Double salts (whether or not (b) Separate chemically defined pure) or mixtures of calcium compounds (other than those nitrate and ammonium answering to the descriptions in Note nitrate; 2 (A), 3 (A) , 4 (A) of 5 below); or (vi) Double salts (whether or not (c) Cultured potassium chloride crystals pure) or mixtures of calcium (other than optical elements) nitrate and magnesium weighing not less than 2.5g each, of nitrate; heading No. 38.23; optical elements of potassium chloride (heading No. (vii) Calcium cyanamide, 90.01). whether or not pure or treated with oil; 2. Heading No. 31.02 applies only to the following goods, provided that they are (viii) Urea, whether or not pure. not put up in the forms of packages described in heading No. 31.05: (B) Fertilisers consisting of any of the goods described in (A) above (A) Good which answer to one or other mixed together. of the descriptions given below: (C) Fertilisers consisting of ammonium (i) Sodium nitrate, whether or chloride or of any of the goods not pure; described in (A) or (B) above mixed with chalk, gypsum or other (ii) Ammonium nitrate, whether inorganic non-fertilising or pure; substances. (iii) Double salts, whether or not (D) Liquid fertilisers consisting of the pure, of ammonium sulphate goods of subparagraph (A) (ii) or and ammonium nitrate; (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution. 269 3. Heading No. 31.03 applies only to the (A) Goods which answer to the one following goods, provided that they are or other of the descriptions given put up in the forms or packages below: described in heading No. 31.05: (i) Crude natural potassium salts (A) Goods which answer to one or other (for example, carnallite, kainite of the descriptions give below: and sylvite); (i) Basic slag; (i) Potassium chloride, whether or not pure, except as provided in (ii) Natural phosphates of heading Note 1(c) above; No. 25.10, calcined or further heat-treated than for the (ii) Potassium sulphate, whether or removal of impurities; not pure; (iii) Superphosphates (single, (iii) Magnesium potassium double or triple); sulphate, whether or not pure. (vi) Calcium (B) Fertilisers consisting of any of the hydrogenorthophosphate goods described in (A) above mixed containing not less than 0.2% together. by weight of fluorine calculated on the dry 5. Ammonium dihydrogenorthophosphate anhydrous product. (monoammonium phosphate) and diammonium hydrogenorthophosphate (B) Fertilisers consisting of any of (diammoniumphosphate), whether or the goods described in (A) above not pure, and intermixtures thereof, are mixed together, but with no to be classified in heading No. 31.05. account being taken of the fluorine content limit. 6. For the purposes of heading No. 31.05, the term “other fertilizers” applies only (C) Fertilisers consisting of any of to products of a kind used as fertilizers the goods described in (A) or (B) and containing, as an essential above, mixed together, but with constituent, at least one of the no account being taken of the fertilizing elements nitrogen, fluorine content limit, mixed phosphorus or potassium. with chalk, gypsum or other in- organic 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. 31.05: 270 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3101.00 Animal or vegetable fertilizers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. Free kg 31.02 Mineral or chemical fertilizers, nitrogenous. 3102.10 Urea, whether or not in aqueous solution Free kg 3102.20 Ammonium sulphate; double salts and mixtures of ammonium sulphate and ammonium nitrate: 3102.21 Ammonium sulphate Free kg 3102.29 Other Free kg 3102.30 Ammonium nitrate, whether or not in aqueous solution Free kg 3102.40 Mixtures of ammonium nitrate with calcium carbonate or other inorganic non-fertilising substances Free kg 3102.50 Sodium nitrate Free kg 3102.60 Double salts and mixtures of calcium nitrate and ammonium nitrate Free kg 3102.70 Calcium cyanamide Free kg 3102.80 Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution Free kg 3102.90 Other, including mixtures not specified in the foregoing sub-headings: Free kg 3102.901 Other ammonium-based fertilizers Free kg 3102.909 Other Free kg 31.03 Mineral or chemical fertilizers, phosphatic. 3103.10 Superphosphates Free kg 3103.20 Basic slag Free kg 3103.90 Other Free kg 31.04 Mineral or chemical, potassic. 3104.10 Carnallite, sylvite and other crude natural postassium salts Free kg 271 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3104.20 Potassium chloride Free kg 3104.30 Postassium sulphate Free kg 3104.90 Other Free kg 31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg. 3105.10 Goods of this Chapter in tablets or similar forms in packages of a gross weight not exceeding 10 kg: 3105.101 Ammonia-based fertilizers Free kg 3105.109 Other Free kg 3105.20 Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium Free kg 3105.30 Diammonium hydrogenorthophosphate (diammonium phosphate) Free kg 3105.40 Ammonium dihydrogenorthophosphate (mono-ammonium phosphate) and mixtures with diammonium hydrogenorthophosphate (diammonium phosphate) Free kg 3105.50 Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus Free kg 3105.60 Mineral or chemical fertilizers containing the two fertilizing elements phosphorus and potassium Free kg 3105.90 Other Free kg 272 Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Notes. 1. This Chapter does not cover: Chapter 28, metal flakes and metal (a) Separate chemically defined elements powders), of a kind used for colouring or compounds (except those of any material or used as ingredients in the heading No. 32.03 or 32.04, inorganic manufacture of colouring preparations. products of a kind used as The headings do not apply, however, to luminophores (heading No. 3206.00), pigments dispersed in non-aqueous glass obtained from fused quartz or media, in liquid or paste form, of a kind other fused silica in the forms used in the manufacture of paints, provided for in heading No. 32.07, including enamels (heading No. 32.12), and also dyes and other colouring or to other preparations of heading No. matter put up in forms or packings for 32.07, 32.08, 32.09, 32.10, 32.12, retail sale, of heading No. 32.12); 3213.00 or 32.15. (b) Tannates or other tannin derivatives 4. Heading No. 32.08 includes solutions of products of headings Nos. 2936.00 (other than collodions) consisting of any to 29.39, 29.41 or 35.01 to 3504.00; of the products specified in headings Nos. or 3901.00 to 39.13 in volatile organic solvents when the weight of the solvent (c) Mastics of asphalt of other exceeds 50% of the weight of the bituminous mastics (heading No. solution. 27.15). 5. The expression “colouring matter” in this 2. Heading No. 32.04 includes mixtures of Chapter does not include products of a stabilised diazonium salts and couplers kind used as extenders in oil paints, for the production of azo dyes. whether or not they are also suitable for colouring distempers. 3. Headings Nos. 32.02, 32.04, 3205.00 and 3206.00 apply also to preparations based 6. The expression “stamping foils” in on colouring matter (including, in the heading No. 32.12 applies only to thin case of heading No. 3206.00, colouring sheets of a kind used for printing, for pigments of heading No. 25.30 or example, book covers or hat bands, and consisting of 273 (b) metal (including precious metal) (a) metallic powder (including powder or pigment, deposited on a of precious metal) or pigment, supporting sheet of any material. agglomerated with glue, gelatin or other binder; or 274 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3201.00 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives. 10% kg 3202.00 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre-tanning. 10% kg 32.03 Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin 3203.001 Logwood extracts 10% kg 3203.002 Fustic extracts 10% kg 3203.009 Other 10% kg 32.04 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined 3204.10 Synthetic organic colouring matter and preparations based on it as specified in Note 3 to this Chapter 10% kg 3204.20 Synthetic organic products of a kind used as fluorescent brightening agents 10% kg 3204.90 Other 10% kg 3205.00 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes 10% kg 275 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3206.00 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those in heading No. 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. 10% kg 32.07 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes. 3207.001 Glass frit 10% kg 3207.009 Other 10% kg 32.08 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous medium; solutions as defined in Note 4 to this Chapter. 3208.001 Automotive paints 10% kg & litre 3208.002 Marine paints 5% kg & litre 3208.003 Enamels 10% kg & litre 3208.004 Other paints 10% kg & litre 3208.005 Marine varnishes (including lacquers) 5% kg & litre 3208.006 Other varnishes (including lacquers) 10% kg & litre 3208.009 Other 10% kg & litre 276 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 32.09 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed in an aqueous medium. 3209.001 Paints 10% kg & litre 3209.002 Enamels 10% kg & litre 3209.003 Varnishes (including lacquers) 10% kg & litre 32.10 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. 3210.001 Water-thinned paints (emulsion paints or dispersion paints) 10% kg 3210.002 Distempers, dry 10% kg 3210.003 Enamels 10% kg 3210.004 Other paints 10% kg 3210.005 Marine varnishes (including lacquers) 10% kg 3210.006 Other varnishes (including lacquers) 5% kg 3210.007 Prepared water pigments of a kind used for finishing leather 10% kg 3211.00 Prepared driers. 10% kg 32.12 Pigment (including metallic powders and flakes) dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms of packings for retail sale. 3212.10 Stamping foils 10% kg 3212.90 Other: 3212.901 Laundry blue 10% kg 3212.902 Dyes and other colouring mater put up in 10% kg 3212.909 forms or packings for retail sale 10% kg Other 277 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3213.00 Artists’, students’ or signboard painters’ colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings. 10% kg 32.14 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastic; painters’ fillings; non-refactory surfacing preparations for facades, indoor walls, floors, ceilings or the like. 3214.10 Mastics; painters’ fillings: 3214.101 Mastics 10% kg 3214.102 Painters’ fillings 10% kg 3214.90 Other: 3214.901 Glaziers’ linseed oil putty 10% kg 3214.902 Other glaziers’ putty 10% kg 3214.903 Grafting putty (motor body filler) 10% kg 3214.904 Non-refactory surfacing preparations for facades, indoor walls, floors, ceilings or the like 10% kg 3214.909 Other 10% kg 32.15 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid 3215.10 Printing ink 10% kg 3215.90 Other: 3215.901 Writing or drawing ink 10% kg 3215.909 Other 10% kg 278 Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations Notes. 1. This Chapter does not cover: 3. The expression “perfumery, cosmetic or (a) Compound alcoholic preparations toilet preparations” in heading No. 33.07 of a kind used for the manufacture applies, inter alia, to the following products: of beverages, of heading No. 22.08; scented sachets; odoriferous preparations which operate by burning; perfumed papers (b) Soap or other products of heading and papers impregnated or coated with No. 34.01; or cosmetics; contact lens or artificial eye solutions; wadding, felt and non-wovens, (c) Gum, wood or sulphate turpentine impregnated, coated or covered with or other products of heading No. perfume or cosmetics; animal toilet 38.05. preparations. 2. Headings Nos. 33.03 to 33.07 apply, inter alia, to product, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for that use. 279 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 33.01 Essential oils (terpeneless or not), including concrete and absolutes; resinoids; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. 3301.10 Essential oils of citrus fruit: 3301.101 Of grapefruit 20% kg 3301.102 Of lemon 20% kg 3301.103 Of lime 20% kg 3301.104 Of orange 20% kg 3301.109 Other 20% kg 3301.20 Essential oils than those of citrus fruits: 3301.201 Of bay 20% kg 3301.202 Of clove 20% kg 3301.203 Of ginger 20% kg 3301.204 Of nutmeg 20% kg 3301.205 Of patchouli 20% kg 3301.206 Of pimento 20% kg 3301.209 Other 20% kg 3301.30 Resinoids 20% kg 3301.90 Other: 3301.901 Aqueous distillates and aqueous solutions of essential oils 20% kg 3301.909 Other 20% kg 33.02 Mixtures of odoriferous substances and mixtures (including alcoholic) solutions with a basis of one or more of these substances, of a kind used as raw materials in industry. 3302.001 Mixtures of two or more of bay, clove, ginger, grapefruit, lemon, lime, nutmeg, orange, patchouli and pimento oils. 20% kg 3302.999 Other 20% kg 280 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 33.03 Perfumes and toilet waters. 3303.001 Bay rum 20% kg & litre 3303.009 Other 20% kg & litre 33.04 Beauty or make-up preparations and preparation for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparation. 3304.10 Lip make-up preparations 20% kg 3304.20 Eye make-up preparations 20% kg 3304.30 Manicure or pedicure preparations 20% kg 3304.90 Other 20% kg 33.05 Preparations for use on the hair. 3305.10 Shampoos 20% kg 3305.20 Preparations for permanent waving or straightening 20% kg 3305.30 Hair lacquers 20% kg 3305.90 Other 20% kg 33.06 Preparations for oral or dental hygiene, including denture fixative pastes and powders. 3306.10 Dentifrices: 3306.101 Toothpastes 5% kg 3306.109 Other 5% kg 3306.90 Other 5% kg 281 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties. 3307.10 Pre-shave, shaving or after-shave preparations 20% kg 3307.20 Personal deodorants and antiperspirants 20% kg 3307.30 Perfumed bath salts and other bath preparations 20% kg 3307.40 Preparations for perfuming or deodorising rooms including odoriferous preparations used during religious rites: 3307.41 “Agarbatti” and other odoriferous preparations which operate by burning 20% kg 3307.49 Other 20% kg 3307.90 Other 20% kg 282 Chapter 34 Soap, organic surface-active agents, washing preparation, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes’’ and dental preparations with a basis of plaster Notes. 1. This Chapter does not cover: (a) Edible mixtures or preparations of products which when mixed with water at animal or vegetable fats or oils of a a concentration of 0.5% at 20°C and left to kind used as mould release stand for one hour at the same preparations (heading No. 15.17); temperature: (b) Separate chemically defined (a) give a transparent or translucent compounds; or liquid or stable emulsion without separation of insoluble matter; and (c) Shampoos, dentifrices, shaving creams and foams, or bath (b) reduce the surface tension of water to preparations, containing soap or 4.5x10ֿ² N/m (45 dyne/cm) or less. other organic surface-active agents (heading No.33.05, 33.06 or 4. In heading No. 34.03 the expression 33.07). “petroleum oils and oils obtained from bituminous minerals” applies to the 2. For the purposes of heading No. 34.01, products defined in Note 2 to Chapter the expression “soap” applies only to 27. soap soluble in water. Soap and the other products of heading No. 34.01 may 5. In heading No. 3404.00, subject to contain added substances (for example, exclusions provided below, the disinfectants, abrasive powders, fillers or expression “artificial waxes and medicaments). Products containing prepared waxes” applies only to: abrasive powders remain classified in heading No. 34.01 only if in the form of (A) Chemically produced organic bars, cakes of moulded pieces or shapes. products of a waxy character, In other forms they are to be classified in whether or not water-soluble; heading No. 34.05 as “scouring powders and similar preparations”. (B) Products obtained by mixing different waxes; 3. For the purposes of heading No. 34.02, “organic surface0-active agents” are (C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. 283 The heading does not apply to: (c) Mineral waxes or similar products of heading No. (a) Products of heading No. 27.12, whether or not inter- 15.16, 15.19 or 34.02, even if mixed or merely coloured; or having a waxy character; (d) Waxes mixed with, dispersed (b) Unmixed animal waxes or in or dissolved in a liquid unmixed vegetable waxes, medium (heading Nos. 34.05, whether or not coloured, or 38.09, etc.). heading No. 15.21; 284 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 34.01 Soap; organic surface-active products and preparations for use as soap, in form of bars, cakes, moulded pieces or shapes, whether or not containing soap; paper, wadding; felt and nonwovens, impregnated, coated or covered with soap or detergent. 3401.10 Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 3401.11 For toilet use (including medicated products): 3401.111 Medicated soap 15% kg 3401.112 Other, in the form of bars, cakes, moulded pieces or shapes 15% kg 3401.119 Other 15% kg 3401.19 Other: 3401.191 In the form of bars, cakes, moulded pieces or shapes, for laundry and other household uses 15% kg 3401.199 Other 3401.20 Soap in other forms: 3401.201 Industrial soaps 15% kg 3401.209 Other 15% kg kg 34.02 Organic surface-active agents (other than soap); surface active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No. 34.01. 3402.10 Organic surface-active agents, whether or not put up for retail sale: 3402.101 For industrial use 15% kg 3402.109 Other 15% kg 285 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3402.20 Preparations put up for retail sale: 3402.201 Dish washing liquids 15% kg 3402.202 Other liquid detergents 15% kg 3402.203 Other detergents 15% kg 3402.204 Liquid detergents 15% kg 3402.205 Other bleaches 15% kg 3402.209 Other 15% kg 3402.90 Other: 3402.901 Liquid detergents 5% kg 3402.902 Other detergents 5% kg 3402.909 Other 5% kg 34.03 Lubricating preparations (including cutting- oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials leather, fur-skins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals. 3403.10 Containing petroleum oils or oils obtained from bituminous minerals. 15% kg 3403.90 Other 15% kg 3404.00 Artificial waxes and prepared waxes. 15% kg 34.05 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring, pastes and powders and similar preparations (whether or not in the forms of paper, wadding, felt, non-wovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading No.3404.00. 286 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3405.10 Polishes, creams and similar preparations for footwear or leather. 15% kg 3405.20 Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork. 15% kg 3405.30 Polishes and similar preparations for coachwork, other than metal polishes 15% kg 3405.40 Scouring pastes and powders and other scouring preparations 15% kg 3405.90 Other: 3405.901 Metal polishes 15% kg 3405.909 Other 15% kg 34.06 Candles, tapers and the like: 3406.001 Candles, of tallow 5% kg 3406.002 Other candles 5% kg 3406.009 Other 5% kg 34.07 Modelling pastes, including those put up for children’s amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). 3407.001 Modelling pastes 15% kg 3407.009 Other 15% kg 287 Chapter 35 Albuminoidal substances; modified starches; glues; enzymes Notes. 1. This Chapter does not cover: (e) Hardened proteins (heading (a) Yeasts (heading No. 21.02); No.39.13); or (b) Blood fractions (other than (f) Gelatin products of the printing blood albumin not prepared for industry (Chapter 49). therapeutic or prophylactic uses), medicaments or other 2. For the purposes of heading No.35.05, products of Chapter 30; the term “dextrins” means starch degradation products with a reducing sugar (c) Enzymatic preparations for pre- content, expressed as dextrose on the dry tanning (heading No. 3202.00); substance, not exceeding 10%. (d) Enzymatic soaking or washing Such products with a reducing sugar content preparations or other products of exceeding 10% fall in heading No. 17.02. Chapter 34; 288 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 35.01 Casein, caseinates and other casein derivatives; casein glues. 3501.10 Casein 15% kg 3501.90 Other: 3501.901 Casein glues 15% kg 3501.909 Other 15% kg 35.02 Albumins, albuminates and other albumin derivatives. 3502.10 Egg albumin 15% kg 3502.90 Other 15% kg 3503.00 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading No. 35.01. 15% kg 3504.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed. 15% kg 35.05 Dextrins and other modified starches (for example, pre-gelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches. 3505.10 Dextrins and other modified starches 15% kg 3505.20 Glues 15% kg 289 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives not exceeding a net weight of 1 kg. 3506.10 Products suitable for use as glues or adhesives, put up for retail sale as glue or 3506.90 adhesives, not exceeding a net weight 1 kg 15% kg 35.07 Other 15% kg Enzymes; prepared enzymes not elsewhere 3507.001 specified or included: 3507.002 Enzymes 15% kg 3507.009 Prepared enzymes not elsewhere specified or included, for tenderizing meat 15% kg Other 15% kg 290 Chapter 36 Explosives; pyrotechnic product; matches; pyrophoric alloys; certain combustible preparations Notes. 1. This Chapter does not cover separate forms) for use as fuels; fuels with a chemically defined compounds other basis of alcohol, and similar than those described in Note 2 (a) or (b) prepared fuels, in solid or semi- below. solid form; 2. The expression “articles of combustible (b) Liquid or liquefied-gas fuels in materials” in heading No. 36.06 applies containers of a kind use for filling only to: or refilling cigarette or similar lighters and of a capacity not exceeding 30 cm³; and (a) Metaldehyde, hexamethyleneteramine and similar (c) Resin torches, firelighters and the substances, put up in form (for like. example, tablets, sticks or similar 291 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3601.00 Propellent powders. 25% kg 3602.00 Prepared explosives, other than propellent powders. 25% kg 3603.00 Safety fuses; detonating fuses; percussion or detonating caps; igniters, electric detonators. 25% kg 36.04 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 3604.10 Fireworks 25% kg 3604.9 Other 3604.901 Rain Rockets 25% kg 3604.902 Warning and distress signals 25% kg 3604.909 Other 25% kg 36.05 Matches, other than pyrotechnic articles of heading No.36.04. 3605.001 In containers of 30 matches of less. 5% kg in hundred containers 3605.002 In containers of not more than 60 matches but more than 30 matches 5% kg in hundred containers 3605.003 In containers of not more than 70 matches but more than 60 matches 5% kg in thousand matches 3605.004 In containers of more than 70 matches 5% kg in thousand 36.06 Ferro-cerium and other pyrophoric alloys in matches all forms; articles of combustible materials as specified in Note 2 to this Chapter. 3606.10 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm³ 25% kg 3606.90 Other 25% kg 292 Chapter 37 Photographic or cinematographic goods Notes. 1. This Chapter does not cover waste or formation of visible images directly or scrap materials. indirectly by the action of light or other forms of radiation on sensitive surfaces. 2. In this Chapter the word “photographic” relates to a process which permits the 293 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 37.01 Photographic plates and film in the flat, sensitized , unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs. 3701.10 For X-ray 15% kg 3701.20 Instant print film 15% kg 3701.30 Other plates and film, with any side exceeding 255mm 15% kg 3701.90 Other 15% kg 37.02 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. 3702.001 For X-ray 15% kg 3702.002 Instant print film 15% kg 3702.003 Cinematograph film 15% kg 3702.009 Other 15% kg 3703.00 Photographic paper, paperboard and textiles, sensitized, unexposed. 15% kg 3704.00 Photographic plates, film, paper, paperboard and textiles, exposed but not developed. 15% kg 3705.00 Photographic plates, film, exposed and developed, other than cinematographic film. 15% kg 294 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 37.06 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. 3706.10 Of a width of 35 mm or more 15% kg 3706.90 Other 15% kg 3707.00 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up retail sale in a form ready for use. 15% kg 295 Chapter 38 Miscellaneous chemical products Notes. 1. This Chapter does not cover: 2. Heading No. 38.23 includes the following goods which are not be (a) Separate chemically defined classified in any other heading of the elements or compounds with the Nomenclature: exception of the following: (a) Cultured crystals (other than (1) Artificial graphite (heading optical elements) weighing not less No. 3801.00); than 2.5g each, of magnesium oxide or of the halides of the alkali (2) Insecticides, rodenticides, or alkaline-earth metals; fungicides, herbicides, anti- sprouting products and plant- (b) Fusel oil; Dippel’s oil; growth regulators, disinfectants and similar (c) Ink removers put up in packings products, put as described in for retail sale; heading No. 38.08; (d) Stencil correctors and other (3) Products put up as charges correcting fluids put up in packings for fire-extinguishers or put for retails sale; and up in fire-extinguishing grenades (heading No. (e) Ceramic firing testers, fusible (for 3813.00); example, Seger cones). (4) Products specified in Note 2 (a) or 2 (c) below. (b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No. 21.06). (c) Medicaments (heading 30.03 or 30.04). 296 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3801.00 Artificial graphite; colloidal or semi- colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi- manufactures. 15% kg 38.02 Activated carbon; activated natural mineral products; animal black including spent animal black. 3802.10 Activated carbon 15% kg 3802.90 Other 15% kg 3803.00 Tall oil, whether or not refined. 15% kg & litre 3804.00 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading No. 3803.00 15% kg 38.05 Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alphaterpineol as the main constituent. 3805.10 Gum, wood or sulphate turpentine oils 15% kg & litre 3805.20 Pine oil 15% kg & litre 3805.90 Other 15% kg & litre 3806.00 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums. 15% kg 3807.00 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers’ pitch and similar preparations based on rosin, resin acids or on vegetable pitch. 15% kg & litre 297 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 38.08 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers). 3808.10 Insecticides: 3808.101 For use in agriculture as approved by the competent authority, whether or not in retail packages 5% kg 3808.102 Put up in forms or packings for retail sale or as preparations or articles 5% kg 3808.109 Other 5% kg 3808.20 Fungicides 5% kg 3808.30 Herbicides, anti-sprouting products and plant-growth regulators: 3808.301 Herbicides 5% kg 3808.302 Anti-sprouting products 5% kg 3808.303 Plant growth regulators 5% kg 3808.40 Disinfectants: 3808.401 Put up in forms or packings for retail sale or as preparations or articles 5% kg 3808.409 Other 5% kg 3808.90 Other: 3808.901 Rodenticides, put up in forms or packings for retail sale or as preparations or articles 5% kg 3808.902 Other rodenticides 5% kg 3808.903 Other, put up in forms or packings for retail sale or as preparations or articles 5% kg 3808.909 Other 5% kg 298 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 38.09 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. 3809.10 With a basis or amylaceous substances 15% kg 3809.90 Other 15% kg 3810.00 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods. 15% kg 3811.00 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils. 15% kg 38.12 Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti- oxidising preparations and other compound stabilisers for rubber or plastics. 3812.10 Prepared rubber accelerators 15% kg 3812.20 Compound plasticisers for rubber or 15% kg plastics 299 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3812.30 Anti-oxidising preparations and other compound stabilizers for rubber or plastics 15% kg 3813.00 Preparations and charges for fire- extinguishers; charged fire-extinguishing grenades. 15% kg 38.14 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers. 3814.001 3814.009 Thinners 15% kg Other 15% kg 3815.00 Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included. 15% kg 3816.00 Refractory cements, mortars, concretes and similar compositions, other than products of heading No. 3801.00. 15% kg 3817.000 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading No. 27.07 or 29.02. 15% kg 3818.00 Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics. 15% kg 300 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 3819.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. 15% kg 38.20 Anti-freezing preparations and prepared de- icing fluids: 3820.001 Anti-freezing preparations 15% kg 3820.002 Prepared de-icing fluids 15% kg 3821.00 Prepared culture media for development of micro-organisms. 15% kg 3822.00 Composite diagnostic or laboratory reagents, other than those of heading No. 30.02 or 30.66. 15% kg 38.23 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included. 3823.001 Prepared binders for foundry moulds or 15% kg cores 3823.002 Prepared additives for cements, mortars 15% kg or concretes 3823.003 Non-refractory mortars and concretes 15% kg 3823.009 Other 15% kg 301 Section VII Plastics and articles; rubber and articles Notes. 2. Except for the goods of heading No. 1. Goods put up in sets consisting of 39.18 or 39.19, plastics, rubber, and two or more separate constituents, articles thereof, printed with motifs, some or all of which fall in this characters or pictorial representations, Section and are intended to be mixed which are not merely incidental to the together to obtain a product of primary use of the goods, fall in Section VI or VII, are to be classified Chapter 49. in the heading appropriate to that product, provided that the constituents are: (a) having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b) presented together; and (c) identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 302 Chapter 39 Plastics and articles Notes. (g) Synthetic rubber, as defined for the 1. Throughout the Nomenclature the purposes of Chapter 40, or articles; expression “plastics” means those materials of heading Nos. 3901.00 to 3914.00 which (h) Saddlery or harness (heading No. are or have been capable, either at the 4201.00) or trunks, suitcases, handbags moment of polymerization or at some or other containers of heading No. subsequent stage, of being formed under 42.02; external influence (usually heat and pressure, if necessary with a solvent or (ij) Plaits wickerwork or other articles of plasticizer) by moulding, casting, extruding, Chapter 46; rolling or other process into shapes which are retained on the removal of the external (k) Wall coverings of heading No. 4814.00; influence. (l) Goods of Section XI (textiles and textile Throughout the Nomenclature any reference articles); to “plastics” also includes vulcanized fibre. The expression, however, does not apply to (m) Articles of Section XII (for example, materials regarded as textile materials of footwear, headgear, umbrellas, sun Section XI. umbrellas, walking-sticks, whips, riding-crops or parts); 2. This Chapter does not cover: (n) Imitation jewellery of heading No. (a) Waxes of heading No. 27.12 or 7117.00; 3404.00; (o) Articles of Section XVI (machines and (b) Separate chemically defined organic mechanical or electrical appliances); compounds (Chapter 29); (p) Parts of aircraft or vehicles of Section (c) Heparin or its salts (heading No. XVII; 3001.00); (q) Articles of Chapter 90 (for example, (d) Stamping foils of heading No. 32.12; optical elements, spectacle frames, drawing instruments); (e) Organic surface-active agents or preparations of heading No. 34.02; (r) Articles of Chapter 91 (for example, clock or watch cases); (f) Run gums or ester gums (heading No. 3806.00); (s) Articles of Chapter 92 (for example, musical instruments or parts); 303 be classified in the heading covering (t) Articles of Chapter 94 (for example, polymers of that comonomer which furniture, lamps and lighting fittings, predominates by weight over every other illuminated signs, prefabricated single comonomer, comonomers whose buildings); polymers fall in the same heading being regarded as constituting a single (u) Articles of Chapter 95 (for example, comonomer. toys, games, sports requisites); or If no single comonomer predominates, (v) Articles of Chapter 96 (for example, copolymers or polymer blends, as the case brushes, button, slide fasteners, combs, may be, are to be classified in the heading mouthpieces or stems for smoking pipes, which occurs last in numerical order among cigarette-holders or the like, parts of those which equally merit consideration. vacuum flasks or the like, pens, propelling pencils. The expression “copolymers” covers all polymers in which no single monomer 3. Headings Nos. 3901.00 to 3911.00 apply contributes 95% or more by weight to the only to goods of a kind produced by total polymer content. chemical synthesis, falling in the following categories: 5. Chemically modified polymers, that is those in which only appendages to the (a) Liquid synthetic polyolefins of which main polymer chain have been changed less 60% by volume distils at 300°C, by chemical reaction, are to be after conversion to 1,013 millibars classified in the heading appropriate to when a reduced-pressure distillation the unmodified polymer. This method is use (headings Nos. 3901.00 provision does not apply to graft and 3902.00); copolymers. (b) Resins, not highly polymerized, of 6. In headings Nos. 3901.00 to 3914.00, the the coumaroneindene type (heading expression “primary forms” applies only No. 3911.00); to the following forms: (c) Other synthetic polymers with an (a) Liquids and pastes, including average of at least 5 monomer units; dispersions (emulsions and suspensions) and solutions; (d) Silicones (heading No. 3910.00); (b) Blocks of irregular shape, lumps, (e) Resols (heading No. 3909.00) and powders (including moulding other prepolymers. powders), granules, flakes and similar bulk forms. 4. For the purposes of this Chapter, except where the context otherwise requires, 7. Heading No. 3915.00 does not apply to copolymers (including co- waste, parings and scrap of a single polycondensates, co-polyaddition thermo-plastic material, transformed into products, block co-polymers and graft primary forms (headings Nos. 3901.00 copolymers) and polymer blends are to to 3914.00). 304 8. For the purposes of heading No. 39.17, (a) Reservoirs, tanks (including septic the expression “tubes, pipes, and hoses” tank), vats and similar containers, of means hollow products, whether semi- a capacity exceeding 300 I; manufactures or finished products, of a kind generally used for conveying, (b) Structural elements used, for conducting or distributing gases or example, in floors, walls or liquids (for example, ribbed garden hose, partitions, ceilings or roofs; perforated tubes). This expression also includes sausage casings and other lay- (c) Gutters and fittings; flat tubing. However, except for the last- mentioned, those having an internal (d) Doors, windows and their frames cross-section other than round, oval, and thresholds for doors; rectangular (in which the length does not exceed 1.5 times the width) or in the (e) Balconies, balustrades, fencing, shape of a regular polygon are not to be gates and similar barriers; regarded as tubes, pipes, and hoses but as profile shapes. (f) Shutters, blinds (including Venetian blinds) and similar articles and parts 9. For the purposes of heading No. 39.18, and fittings; the expression “wall” or ceiling coverings of plastics” applies to products (g) Large-scale shelving for assembly in rolls, of a width not less than 45 cm, and permanent installation, for suitable for wall or ceiling decoration, example, in shops, workshops, consisting of plastics fixed permanently warehouses; on a backing of any material other than paper, the layer of plastics (on the face (h) Ornamental architectural features, side) being grained, embossed, coloured, for example, flutings, cupolas, design-printed or otherwise decorated. dovecotes; and 10. In headings Nos. 39.20 and 39.21, the (ij) Fittings and mountings intended for expression “plates, sheets, film, foil and permanent installation in or on strip” applies only to plates, sheets, film, doors, windows, staircases, walls or foil and strip (other than those of other parts of buildings, for Chapter 54) and to blocks of regular example, knobs, handles, hooks, geometric shape, whether or not printed brackets, towel rails, switch-plates or otherwise surface-worked, uncut or and other protective plates. 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 the following articles, not being products covered by any of the earlier headings of sub-Chapter II. Subheading Note. 305 1. Within anyone heading of this Chapter, copolymers (including co-polycodensates, polymer, provided that such copolymers or co-polyaddition products, block copolymers chemically modified polymers are not more and graft copolymers) are to be classified in specifically covered by any other the same subheading as homopolymers of subheading and that there is no residual predominant comonomer and chemically subheading name “Other” in the series of modified polymers of the kind specified in subheadings concerned. Polymer blends are Chapter Note 5 are to be classified in the to be classified in the same subheadings as same subheading as the unmodified copolymers (or homopolymers, as the case may be) of the same monomers in the same proportions. 306 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY I. PRIMARY FORMS 3901.00 Polymers of ethylene, in primary forms. 10% kg 3902.00 Polymers of propylene or of other olefins, in primary forms. 10% kg 3903.00 Polymers of styrene, in primary forms. 10% kg 3904.00 Polymers of vinyl chloride or of other halogenated olefins, in primary forms. 10% kg 39.05 Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms. 3905.001 Polymers of vinyl acetate 10% kg 3905.009 Other 10% kg 3906.00 Acrylic polymers in primary forms. 10% kg 3907.00 Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms. 10% kg 3908.00 Polyamides in primary forms. 5% kg 3909.00 Amino-resins, phenolic resins and polyurethanes, in primary forms. 5% kg 3910.00 Silicones in primary forms. 10% kg 3911.00 Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms. 5% kg 3912.00 Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms. 5% kg 307 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 39.13 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included, in primary forms. 3913.10 Alginic acid, its salts and esters 5% kg 3913.90 Other 5% kg 3914.00 Ion-exchangers based on polymers of headings Nos. 3901.00 to 39.13, in primary forms. 5% kg II. WASTE, PARINGS AND SCRAP; SEMI-MANUFACTURES; ARTICLES 3915.00 Waste, parings and scrap, of plastics. 5% kg 3916.00 Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface- worked but not otherwise worked, of 5% kg plastics. 39.17 Tubes, pipes and hoses, and fittings therefore (for example, joints, elbows, flanges), of plastics. 3917.10 Artificial guts (sausage casings) of hardened protein or of cellulosic materials 5% kg 3917.20 Tubes, pipes and hoses, rigid: 5% kg 3917.201 PVC pipes 5% kg 3917.209 Other 3917.30 Other tubes, pipes and hoses: 3917.301 Garden hose 5% kg 3917.302 Electrical conduits and other piping, of PVC 5% kg 3917.303 Electrical conduits and other piping, other 5% kg 3917.309 Other 5% kg 3917.40 Fittings 5% kg 308 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 39.18 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; walls or ceiling coverings of plastics, as defined in Note 9 to this Chapter. 3918.10 Of polymers of vinyl chloride: 3918.101 Tiles 5% kg 3918.109 Other 5% kg 3918.90 Of other plastics: 3918.901 Tiles 5% kg 3918.909 Other 5% kg 39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. 3919.10 In rolls of a width not exceeding 20 cm 15% kg 3919.90 Other: 3919.901 Having the characteristics of articles ready for use, or marked for cutting into such articles 15% kg 3919.909 Other 15% kg 39.20 Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials. 3920.001 Having the characteristics of articles ready for use, or marked for cutting into such articles 10% kg Other 10% kg 3920.009 Other plates, sheets, film, foil and strip, of 39.21 plastics. Having the characteristics of articles 3921.001 ready for use, or marked for cutting into such articles 10% kg 3921.009 Other 10% kg 309 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 39.22 Baths, showers-baths, wash-basins, bidets, lavatory pans, seats and covers, flushing cistern and similar sanitary ware, of plastics. 3922.10 Baths, shower-baths and wash basins: 3922.101 Baths and shower-baths 10% kg 3922.102 Wash-basins 10% kg 3922.20 Lavatory seats and covers 10% kg 3922.90 Other 10% kg 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics. 3923.10 Boxes, cases, crates and similar articles 10% kg 3923.20 Sacks and bags (including cones) 10% kg 3923.30 Carboys, bottles, flasks and similar articles: 3923.301 Bottles 10% kg 3923.309 Other 10% kg 3923.40 Spools, cops, bobbins and similar supports 10% kg 3923.50 Stoppers, lids, caps and other closures: 3923.501 Lids and caps 10% kg 3923.509 Other 10% kg 3923.90 Other: 3923.901 Cups 10% kg 3923.909 Other 10% kg 39.24 Tableware, kitchenware, other household articles and toilet articles, of plastics. 3924.10 Tableware and kitchenware: 3924.101 Cups, forks, knives, plates, spoons and tumblers 10% kg 3924.102 Drinking straws 10% kg 3924.109 Other 10% kg 3924.90 Other: 3924.901 Ashtrays, buckets, coat-hangers, dustbins and flower pots 10% kg 3924.909 Other 10% kg 310 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 39.25 Builders’ ware of plastics, not elsewhere specified or included. 3925.10 Reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 litres 10% kg 3925.20 Doors, windows and their frames and thresholds for doors 10% kg 3925.30 Shutters, blinds (including Venetian blinds) and similar articles and parts 10% kg 3925.90 Other: 3925.901 Structural elements used in ceilings or roofs 10% kg 3925.902 Gutters 10% kg 3925.909 Other 10% kg 39.26 Other articles of plastics and articles of other materials of headings Nos. 3901.00 to 3914.00 3926.10 Office or school supplies 10% kg 3926.20 Articles of apparel or clothing accessories (including gloves) 10% kg 3926.30 Fittings for furniture, coachwork or the 10% kg like 3926.40 Statuettes and other ornamental articles 10% kg 3926.90 Other: 3926.901 Articles for use in laboratories 10% kg 3926.902 Transmission, conveyor and elevator belts 10% kg 3926.903 Beads, bolts, screws and washers 10% kg 3926.904 Covers for electrical switches and outlets and similar articles 10% kg 3926.905 Corners for suitcases, fasteners for handbags; handles 10% kg 3926.909 Other 10% kg 311 Chapter 40 Rubber and articles Notes. 1. Except where the context otherwise (a) Liquids and pastes (including requires, throughout the Nomenclature latex, whether or not pre- the expression “rubber” means the vulcanised, and other dispersions following products, whether or not and solutions); vulcanised or hard: natural rubber, balata, gutta-percha, guayule, chicle and (b) Blocks of irregular shape, lumps, similar natural gums, synthetic rubber, bales, powders, granules, crumbs facticse derived from oils, and such and similar bulk forms. substances reclaimed. 4. In Note 1 to this Chapter and in heading 2. This Chapter does not cover: No. 4002.00, the expression “synthetic rubber” applies to: (a) Goods of Sectioon XI (textiles and textile articles); (a) Unsaturated synthetic substances which can be irreversibly (b) Footwear or parts thereof of transformed by vulcanisation Chapter 64: with sulphur into non- thermoplastic substances which, (c) Headgear or parts thereof at a temperature between 18°C (including bathing caps) of Chapter and 29°C, will not break on 65; being extended to three times their original length and will (d) Mechanical or electrical appliances return, after being extended to or parts thereof of Sectioon XVI twice their original length, within (including electrical goods of all a period of five minutes, to a kinds), of hard rubber; length not greater than one and a half times their original length. (e) Articles of Chapters 90, 92, 94 or For the purposes of this test, 96; or substances necessary for the cross-linking, such as (f) Articles of Chapter 95 (other than vulcanizing activators or sports gloves and articles of accelerators, may be added; the headings Nos. 40.11 to 40.13). presence of substances as provided for by Note 5 (b) (ii) 3. In headings Nos. 4001.00 to 4003.00 and and (iii) is also permitted. 40.05, the expression “primary forms” However, the presence of any applies only to the following forms: substances not necessary for the cross-linking, such as extenders, 312 plasticisers and fillers, is not 4001.00 or 4002.00, as the case permitted. may be, provided that such rubber or mixture of rubbers retains its (b) Thioplasts ™: and essential character as a raw material: (c) Natural rubber modified by grafting or mixing with plastics, (i) emulsifiers or anti-tack deployerised natural rubber, agents; mixtures of unsaturated synthetic substances with saturated synthetic (ii) small amounts of breakdown high polymers provided that all the products of emulsifiers; above-mentioned products comply with the requirements concerning (iii) very small amounts of the vulcanisation, elongation and following: heat-sensitive recovery in (a) above. agents (generally for obtaining thermosensitive rubber latexes), cationic 5. (a) Headings Nos. 4001.00 to 4002.00 surface-active agents do not apply to any rubber or (generally for obtaining mixture of rubbers which has been electro-positive rubber compounded, before, or after latexes), anti-oxidants, coagulation, with: coagulants, crumbling agents, freeze-resisting agents, (i) vulcanizing agents, accelerators, peptisers, preservatives, retarders or activators (other stabilizers, viscosity-control than those added for the agents, or similar special- preparation of pre-vulcanised purpose additives. rubber latex); 6. For the purpose of heading No. (ii) pigments or other colouring 4004.00, the expression “waste, matter, other than those added parings and scrap” means rubber solely for the purpose of waste, parings and scrap from the identification; manufacture or working of rubber and rubber goods definitely not usable as (iii) plasticisers or extenders such because of cutting-up, wear or (except mineral oil in the case other reasons. of oil-extended rubber), fillers, reinforcing agents, organic 7. Thread wholly of vulcanized rubber, of solvents or any other which any cross-sectional dimension substances, except those exceeds 5 mm is to be classified as permitted under (b); strip, rods or profile shapes, of heading No. 4008.00. (b) The presence of the following substances in any rubber or 8. Heading No. 4010.00 includes mixture of rubbers shall not affect conveyor or transmission belts or its classification in heading No. belting of textile fabric impregnated, 313 coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. In headings Nos. 4001.00, 4002.00, 4003.00, 40.05 and 4008.00, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading no. 4008.00 the expression “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked. 314 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 4001.00 Natural rubber, balata, gutta-percha, guayle, chicle and similar natural gums, in primary forms or in plates, sheets or strip. 10% kg 4002.00 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 4001.00 with any product of this heading, in primary forms or in plates, sheets or strip. 10% kg 4003.00 Reclaimed rubber in primary forms or in plates, sheets or strip. 10% kg 4004.00 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. 10% kg 40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip. 4005.001 Sheets for tyre repair 10% kg 4005.009 Other 10% kg 40.06 Other forms (for example, rods, tubes and profile shapes) and articles (for example, disc and rings), of unvulcanised rubber. 10% kg 4006.10 “Camel-back” strips for retreading rubber tyres 10% kg 4006.90 Other 10% kg 4007.00 Vulcanised rubber thread and cord. 10% kg 4008.00 Plates, sheets, strip, rods and profile shapes of vulcanized rubber other than hard rubber. 10% kg 315 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 4009.00 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, 10% kg flanges). 4010.00 Conveyor or transmission belts or belting, of 10% kg vulcanized rubber. 40.11 New pneumatic tyres, of rubber. 4011.10 Of a kind used on motor cars (including 10% kg and No station wagons and racing cars) 10% kg and No 4011.20 Of a kind used on buses or lorries 10% kg and No 4011.30 Of a kind used on aircraft 10% kg and No 4011.40 Of a kind used on motorcycles 10% kg and No 4011.50 Of a kind used on bicycles 4011.90 Other: 4011.91 Having a “herring-bone” or similar tread: 10% kg and No 4011.911 For tractors 10% kg and No 4011.919 Other 4011.99 Other: 4011.991 For tractors 10% kg and No 4011.999 Other 10% kg and No 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, inter- changeable tyre treads and tyre flaps, of rubber. 4012.10 Retreaded tyres: 4012.101 Of a kind used on motor cars (including station wagons and racing cars) 10% kg and No 4012.102 Of a kind used on buses or lories 10% kg and No 4012.109 Other 10% kg and No 4012.20 Used pneumatic tyres: 4012.201 For retreading and remoulding 10% kg and No 4012.209 Other 10% kg and No 4012.90 Other 10% kg and No 40.13 Inner tubes, of rubber. 316 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 4013.10 Of a kind used on motor cars (including station wagons and racing cars), buses or lorries: 4013.101 Of a kind used on motor cars (including station wagons and racing cars) 10% kg and No 4013.102 Of a kind used on buses or lorries 10% kg and No 4013.20 Of a kind used on bicycles 10% kg and No 4013.90 Other: 4013.901 Of a kind used on motor cycles 10% kg and No 4013.909 Other 10% kg and No 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber. 4014.10 Sheath contraceptives 10% kg 4014.90 Other 10% kg 40.15 Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanized rubber other than hard rubber. 4015.10 Gloves: 4015.11 Surgical 10% kg & pair 4015.19 Other 10% kg & pair 4015.90 Other: 4015.901 Articles of apparel 10% kg 4015.909 Other 10% kg 40.16 Other articles of vulcanised rubber other than hard rubber. 4016.10 Of cellular rubber 10% kg 4016.90 Other: 4016.91 Floor coverings and mats 10% kg 317 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 4016.92 Erasers 10% kg 4016.93 Gaskets, washers and other seals 10% kg 4016.94 Boat or dock fenders, whether or not inflatable 5% kg 4016.95 Other inflatable articles 10% kg 4016.99 Other: 4016.991 Rubber bands 10% kg 4016.999 Other 10% kg 40.17 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber. 4017.001 Hard rubber (for example, ebonite), in all forms, including waste and scrap 10% kg 4017.002 Articles of hard rubber 10% kg 318 Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Chapter 41 Raw hides and skins (other than furskins) and leather Notes: 1. This Chapter does not cover: (including buffalo), of equine animals, or sheep or lambs (except (a) Parings or similar waste, of raw Aakhan, Broadtail, Caracul, Persian hides or skins (heading No. 05.11); or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of (b) Birdskins or parts of birdskins, with goats or kids (except Yemen, their feathers or down, or heading Mongolian or Tibetan goats and No. 0505.00 or kids), of swine (including peccary) 67.01; or of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of (c) Hides or skins, with the hair or wool dogs. on, raw, tanned or dressed (Chapter 43); the following are, however, to 2. Throughout the Nomenclature the be classified in Chapter 41, namely, expression “composition leather” means raw hides and skins with the hair or only substances of the kind referred to in wool on, of bovine animals heading No. 4111.00. 319 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 41.01 Raw hides and skins of bovine or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. 4101.001 Whole hides and skins of bovine animals, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 14 kg when fresh, wet-salted or otherwise preserved 10% kg 4101.009 Other hides and skins of bovine or equine animals 10% Kg 41.02 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1( c) to this Chapter. 4102.10 With wool on 10% kg 4102.20 Without wool on 10% kg 41.03 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter. 4103.10 Of goats or kids 10% kg 4103.20 Of reptiles 10% kg 4103.90 Other 10% kg 41.04 Leather of bovine or equine animals, without hair on, other than leather of heading No. 4108.00 or 4109.00. 320 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 4104.001 Whole bovine skin leather, of a unit surface area not exceeding 28 square feet (2.6m²) 10% kg 4104.009 Other bovine leather and equine leather 10% kg 4105.00 Sheep or lamb skin leather, without wool on, other than leather or heading No. 4108.00 or 4109.00 10% kg 4106.00 Goat or kid skin leather, without hair on, other than leather of heading No. 4108.00 or 4109.00 10% kg 4107.00 Leather of other animals, without hair on, other than leather of heading No. 4108.00 or 4109.00 10% kg 4108.00 Chamois (including combination chamois) leather. 10% kg 4109.00 Patent leather, and patent laminated leather; metallised leather. 10% kg 4110.00 Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. 10% kg 4111.00 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls. 10% kg 321 Chapter 42 Articles of leather; saddlery and harness; travel goods; handbags and similar containers; articles of animal gut (other than silk-worm gut) Notes: 1. This Chapter does not cover: (i) Articles of Chapter 94 (for example, furniture, lamps and lighting (a) Sterile surgical catgut or similar fittings); sterile structure materials (heading No. 30.06); (j) Articles of Chapter 95 (for example, toys games, sports requisites); or (b) Articles of apparel or clothing accessories (except gloves), lined (k) Buttons, press-fasteners, snap- with furskin or artificial fur or to fasteners, press-studs, button moulds which furskin or artificial fur is or other parts heading No. 96.06. attached on the outside except as mere trimming (heading No. 43.03 2. In addition to the provisions of Note 1 or 43.04); above, heading No. 42..02 does not cover: (c) Made up articles of netting (heading No. 56.08); (a) Bags made of sheeting of plastics, whether or not printed, with (d) Articles of Chapter 64; handles, not designed for prolonged use (heading No. 39.23); (e) Headgear or parts thereof of Chapter 65; (b) Articles of plaiting materials (heading No. 46.02); (f) Whips, riding-crops or other articles of heading No. 6602.00; (c) Articles of precious metal, of metal clad with precious metal, of natural (g) Cuff-links, bracelets or other or cultured pearls or of precious or imitation jewellery (heading No. semi-precious stones (natural, 7117.00); synthetic or reconstructed) (Chapter 71). (h) Fittings or trimmings for harness, such as stirrups, bits, horse brasses 3. For the purposes of heading No. and buckles, separately presented 42.03, the expression “articles of apparel (generally Section XV); and clothing accessories” applies, inter alia, to gloves (including sports gloves), (ij) Strings, skins for drums or the like, aprons and other protective clothing, or other parts of musical instruments braces, belts, bandoliers and wrist straps, (heading No. 92.09); but excluding watch straps (heading No. 91.13). 322 HEADING DESCRIPTION OF GOODS RATE UNIT SPECI NO. OF (S) AL DUTY RATES 4201.00 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), or any material. 15% kg 42.02 Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling-bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials. 4202.10 Trunks, suit-cases, vanity-cases, executive- cases, brief-cases, school satchels and similar containers; 4202.101 Suit-cases, traveling-bags and brief-cases 15% kg and No 4202.109 Other 15% kg and No 4202.20 Handbags, whether or not with shoulder strap, including those without handle 15% kg and No 4202.30 Articles of a kind normally carried in the pocket or in the handbag; 4202.301 Purses, spectacle cases and wallets 15% kg and No 4202.309 Other 15% kg and No 4202.90 Other 15% kg and No 323 HEADING DESCRIPTION OF GOODS RATE UNIT SPECI NO. OF (S) AL DUTY RATES 42.03 Articles of apparel and clothing accessories, of leather or of composition leather. 4203.10 Articles of apparel 15% kg 4203.20 Gloves, mittens and mitts: 4203.21 Specially designed for use in sports 15% kg and pair 4203.29 Other: 4203.291 Industrial gloves 15% kg and pair 4203.299 Other 15% kg 4203.30 Belts and bandoliers. 15% kg 44203.40 Other clothing accessories 15% kg 4204.00 Articles of leather or of composition leather, of 15% kg a kind used in machinery or mechanical appliances or for other technical uses. . 4205.00 Other articles of leather or of composition 15% kg. leather 4206.00 Articles of gut (other than silk-worm gut, ) of 15% kg. goldbeater’s skin, of bladders or of tendons. 324 Chapter 43 Furskins and artificial fur; manufactures thereof Notes: 1. Throughout the Nomenclature references to “furskins”, other than to raw furskins 3. Heading No. 43.03 includes furskins and of heading No. 4301.00, apply to hides parts thereof, assembled with the or skins of all animals which have been addition of other materials, and furskins tanned or dressed with the hair on. and parts thereof, sewn together in the form of garments or parts or accessories 2. This Chapter does not cover: of garments or in the form of other articles. (a) Birdskins or parts of birdskins, with their feathers or down (heading No. 4. Articles of apparel and clothing 0505.00 or 67.01); accessories (except those excluded by Note 2) lined with furskin or artificial (b) Raw hides or skins, with the hair on, fur or to which furskin or artificial fur is of Chapter 41 (see Note 1 (c ) to that attached on the outside except as mere Chapter); trimming are to be classified in heading No. 43.03 or 43.04 as the case may be. (c) Gloves consisting of leather and furskin or of feather and artificial fur 5. Throughout the Nomenclature the (heading No. 42.03); expression “artificial fur” means any imitation of furskin consisting of wool, (d) Articles of Chapter 64; hair or other fibres gummed or sewn on to leather, woven fabric or other (e) Headgear or parts thereof of Chapter materials, but does not include imitation 65; or furskins obtained by weaving or knitting (f) Articles of Chapter 95 (for example, (generally, heading No. 58.01 or 60.01). toys, games, sports requisites). 325 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 4301.00 Raw furskins (including heads, tails, paws and other pieces or cuttings, sutable for furriers’ use), other than raw hides and skins of heading No. 41.01, 41.02 or 41.03 15% kg 4302.00 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading No. 43.03. 15% kg 43.03 Articles of apparel, clothing, accessories and other articles of furskin 4303.001 Articles and accessories for use in machinery or mechanical appliances or for industrial purposes 15% kg 4303.009 Other 15% kg 43.04 Artificial fur and articles thereof. 4304.001 Artificial fur 15% kg 4304.002 Articles 15% kg 326 Section IX Wood and articles of wood; wood charcoal, cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials basketware and wickerwork Chapter 44 Wood and articles of wood; wood charcoal Notes: 1. This Chapter does not cover: (k) Goods of Section XVI or Section XVII (for example, machine parts, (a) Wood, in chips, in shavings, cases, covers, cabinets for crushed, ground or powered, or a machines and apparatus and king used primarily in perfumery, wheelwrights’s wares); in pharmacy, or for insecticidal, fungicidal or similar purposes (l) Goods of Section XVIII (for (heading No. 12.11); example, clock cases and musical instruments and parts thereof); (b) Bamboos or other plaiting materials of heading No. 1401.00; (m) Parts of firearms (heading No. 9305.00); (c) Wood, in chips, in shavings, ground or powdered, of a kind (n) Articles of Chapter 94 (for used primarily in dyeing or in example, furniture, lamps and tanning (heading no. 14.04); lighting fittings, prefabricated buildings); (d) Activated charcoal (heading No. 38.02); (o) Articles of Chapter 95 (for example, toys games, sports (e) Articles of heading No. 42.02; requisites); (f) Goods for Chapter 46; (p) Articles of Chapter 96 (for example, smoking pipes and parts (g) Footwear or parts thereof of thereof, buttons, pencils) Chapter 64; excluding bodies and handles, of wood, for articles of heading No. (h) Goods or Chapter 66 (for 96.03; or example, umbrellas and waling- sticks and parts thereof); (q) Articles of Chapter 97 (for example, works of art). (i) Goods of heading No. 6808.00; 2. In this Chapter, the expression (j) Imitation jewellery of heading No. “densified wood” means wood which 7117.0; has been subjected to chemical or physical treatment (being, in the case 327 of layers bonded together, treatment in cut or formed to shapes other than excess of that needed to ensure a good square or rectangular or submitted to bond), and which has thereby acquired any other operation provided it does increased density or hardness together not give them the character of articles with improved mechanical strength or of other headings. resistance to chemical or electrical agencies. 5. Heading No. 44.17 does not apply to tools in which the blade, working 3. Heading Nos. 4414.00 to 44.21 apply edge, working surface or other to articles of the respective working part is formed by any of the descriptions of particle board or materials specified in Note 1 to similar board, fibreboard, laminated Chapter 82. wood or densified wood as they apply to such articles of wood. 6. For the purposes of this Chapter and subject to Notes 1 (b) and 1 (f) above, 4. Products of heading No. 44.10, any reference to “wood” applies also 4411.00 or 44.12 may be worked to to bamboo and other materials of a form the shapes provided for in woody nature. respect of the goods of heading No. 44.09, curved, corrugated, perforated, 328 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 44.01 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. 4401.10 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms 5% kg 4401.20 Wood in chips or particles 5% kg 4401.30 Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms 5% kg 4402.00 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 10% kg 44.03 Wood in the rough, whether or not stripped or bark or sapwood, or roughly squared. 4403.001 Of coniferous species, treated with paint, stains, creosote or other preservatives 5% kg and m³ 4403.002 Of mahogany, treated with paint stains, creosote and other preservatives 5% kg and m³ 4403.003 Of other non-coniferous species, treated with paint, stains, creosote and other preservatives 5% kg and m³ 4403.004 Other, coniferous species 5% kg and m³ 4403.005 Other, mahogany 5% kg and m³ 4403.006 Other, non-coniferous species 5% kg and m³ 44.04 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture or walking-sticks, umbrellas, tool handles or the like; chipwood and the like. 329 4404.001 Split poles, piles, pickets, stakes and sticks, or wood 5% kg 4404.009 Other 5% kg 4405.00 Wood wool; wood flour 5% kg 4406.00 Railway or tramway sleepers (cross-tiles) of 10% kg and m³ wood. 44.07 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planned, sanded or finger-jointed, of a thickness exceeding 6 mm. 4407.001 Pitch-pine 5% kg and m³ 4407.002 Other, coniferous 5% kg and m³ 4407.003 Caribbean Cedar (cedrela ordorata) 5% kg and m³ 4407.004 Greenheart 5% kg and m³ 4407.005 Mahogany 5% kg and m³ 4407.006 Mova 5% kg and m³ 4407.009 Other 5% kg and m³ 44.08 Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise, sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm. 4408.001 Veneer sheets and sheets for plywood 10% kg and m³ 4408.009 Other 10% kg and m³ 44.09 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V- jointed, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed. 330 4409.10 Coniferous: 10% kg and m³ 4409.101 Pitch-pine 10% kg and m³ 4409.109 Other 10% kg and m³ 4409.20 Non-coniferous: 4409.201 Caribbean cedar (cedrela odorata) 10% kg and m³ 4409.202 Greenheart 10% kg and m³ 4409.203 Mahogany 10% kg and m³ 4409.204 Mora 10% kg and m³ 4409.209 Other 10% kg and m³ 331 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 44.10 Particle board and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. 4410.10 Of wood 10% kg 4410.90 Of other ligneous materials 10% kg 4411.00 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. 10% kg 44.12 Plywood, veneered panels and similar laminated wood. 4412.001 Plywood consisting solely of sheets of wood, 10% kg and m³ each ply not exceeding 6 mm thickness 4412.009 Other 10% kg and m³ 4413.00 Densified wood, in blocks, plates, strips or 10% kg and m³ profile shapes. 4414.00 Wooden frames for paintings, photographs, 10% kg mirrors or similar objects. 44.15 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood. 4415.10 Cases, boxes, crates, drums and similar packings; cable-drums 10% kg 4415.20 Pallets, box pallets and other lad boards 10% kg 44.16 Casks, barrels, vats, tubs and other coppers’ products and parts thereof, of wood, including staves. 4416.001 Casks, barrels and puncheons, of oak 10% kg 332 4416.009 Other 10% kg 44.17 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood 4417.001 Handles for axes, brooms, files, hammers, 10% kg hoes, picks, rakes and shovels 4417.002 Tools, tool bodies and other tool handles 10% kg 4417.003 Broom or brush bodies 10% kg 4417.009 Other 10% kg 44.18 Builders’ joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes. 4418.10 Windows, French-windows and their frames 10% kg 4418.20 Doors and their frames and thresholds 10% kg 4418.30 Parquet panels 5% kg 4418.40 Shuttering for concrete constructional work 10% kg 4418.50 Shingles and shakes: 4418.501 Shingles 5% kg and thousand shingles 4418.502 Shakes 10% kg 4418.90 Other: 4418.901 Cellular wood panels, whether or not faced 10% kg with based metal 4418.909 Other 10% kg 4419.00 Tableware and kitchenware, of wood. 10% kg 44.20 Wood marquetry and inlaid wood; caskets and cases for jewllery or cutlery, and similar 333 articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. 4420.10 Statuettes and other ornaments, of wood 20% kg 4420.90 Other: 4420.901 Wood marquetry and inlaid wood 10% kg and m³ 4420.909 Other 10% kg 334 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 44.21 Other articles of wood. 4421.10 Clothes hangers 10% kg 4421.90 Other: 4421.901 Spools, cops, bobbins, sewing thread reels and the like, of turned wood 10% kg 4421.902 Roller blinds, rollers for spring blinds; spigots; wooden pegs and pins for footwear 10% kg 4421.903 Letters, figures, moulding patterns, templates; paving blocks; match splints; trellises and fencing panels; Venetian and other blinds; labels for 10% kg horticulture; dowel pins 4421.904 Capacity measures; ladders and steps 10% kg 4421.909 Other 10% kg 335 Chapter 45 Cork and articles of cork Note. 1. This Chapter does not cover: (b) Headgear or parts of headgear of Chapter 65; or (a) Footwear or parts of footwear of Chapter 64; (c) Articles of Chapter 95 (for example, toys, games, sports requisites). 336 HEADING DESCRIPTION OF GOODS RATE UNIT(S) SPECIAL NO. OF RATES DUTY 45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. 4501.10 Natural cork, raw or simply prepared 10% kg 4501.90 Other 10% kg 4502.00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip, (including sharp-edged blanks for corks or stoppers). 10% kg 45.03 Articles of natural cork. 4503.001 Discs, washers and wafers for lining crown corks and other closures for bottles, jars and the like; stoppers including blanks with rounded edges 10% kg 4503.002 Bath, table, typewriter and other mats 10% kg 4503.003 Lifebuoys 10% kg 4503.009 Other 10% kg 45.04 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. 4504.001 Agglomerated cork 10% kg 4504.002 Bottle corks and stoppers 10% kg 4504.009 Other articles of agglomerated cork 10% kg 337 Chapter 46 Manufactures of straw, of esparto or of other plaiting materials; baskets and wicker work Notes: 1. In this Chapter the expression “plaiting (b) Twine, cordage, ropes or cables, materials” means materials in a state or plaited or not (heading No. 56.07); form suitable for plaiting, interlacing or similar processes; it includes straw, osier (c) Footwear or headgear or parts or willow, bamboos, rushes, reeds, strips thereof of Chapter 64 or 65; of wood, strips of other vegetable material (for example, raffia, narrow (d) Vehicles or bodies for vehicles of leaves or strips cut from broad leaves) or basket (Chapter 87); or bark, unspun natural textile fibres, monofilament and strip and the like of (e) Articles of Chapter 94 (for example, plastics and strips of paper, but not strips furniture, lamps and lighting fittings) of leather or composit8ion leather or of felt or nonwovens, human hair, 3. For the purpose of heading No. 46.01, horsehair, textile rovings or yarns, or the expression “plaiting materials, plaits monofilament and strip and the like of and similar products of plaiting Chapter 54. materials, bound together in parallel strands” means plaiting materials, plaits 2. This Chapter does not cover: and similar products of plaiting materials, placed side by side and bound (a) Wall coverings of heading No. together, in the form of sheets, whether 4814.00; or not the binding materials are of spun textile materials. 338 HEADING DESCRIPTION OF GOODS RATE UNIT(S) SPECIAL NO. OF RATES DUTY 46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips, plaiting materials, plaits and similar products of plaiting materials, bound together in being finished articles (for example, mats, matting, screens). 4601.10 Plaits and similar products of plaiting materials, whether or not assembled into strips 15% kg 4601.20 Mats, matting and screens of vegetable materials 15% kg 4601.90 Other: 4601.901 Straw envelopes for bottles 15% kg 4601.909 Other 15% kg 46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading No. 46.01; articles of loofah. 4602.001 Handbags 15% kg and No 4602.009 Other 15% kg 339 Section X Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof Chapter 47 Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard Note: 1. For the purpose of heading No. 4702.00, more for sulphite wood pulp after one the expression “chemical wood pulp, hour in a caustic soda solution dissolving grades” means chemical containing 18% sodium hydroxide wood pulp having by weight an (NaOH) at 20°C, and for sulphite wood insoluble fraction of 92% or more for pulp an ash content that does not exceed soda or sulphate wood pulp or of 88% or 0.15% by weight. 340 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 4701.00 Mechanical wood pulp. Free kg 4702.00 Chemical wood pulp, dissolving grades Free kg 47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades. Free kg 4703.10 Unbleached Free kg 4703.20 Semi-bleached or bleached Free kg 47.04 Chemical wood pulp, sulphite, other than dissolving grades 4704.10 Unbleached Free kg 4704.20 Semi-bleached or bleached Free kg 4705.00 Semi-chemical wood pulp. Free kg 47.06 Pulps of other fibrous cellulosic material. 4706.10 Cotton linters pulp Free kg 4706.90 Other: 4706.901 Pulp of bagasse Free kg 4706.909 Other Free kg 4707.00 Waste and scrap of paper or paperboard. Free kg 341 Chapter 48 Paper and paperboard; articles of paper pulp, of paper or of paperboard Notes: 1. This Chapter does not cover: (k) Abrasive paper or paperboard (heading No. 68.05) or paper or (a) Articles of Chapter; paperboard backed mica (heading No. 6814.00) (paper and paperboard (b) Stamping foils of heading No. 32.12; coated with mica powder are, however to be classified in this (c) Perfumed papers or papers Chapter); impregnated or coated with cosmetics (Chapter 33); (l) Metal foil backed with paper of paperboard (Section XV); (d) Paper or cellulose wadding impregnated, coated or covered with (m) Articles of heading No. 92.09; or soap or detergent (heading No. 34.01), or with polishes, creams or (n) Articles of Chapter 95 (for example, similar preparations (heading No. toys, games, sports requisites) or 34.05); Chapter 96 (for example, buttons. (e) Sensitised paper or paperboard of 2. Subject to the provisions of Note 6, headings Nos. 37.01 to 3704.00; headings Nos. 4801.00 to 48.05 include paper and paperboard which have been (f) Paper-reinforced stratified sheeting subjected to calendaring, super- of plastics, or one layer of paper or calendering, glazing or similar finishing, paperboard coated or covered with a false water-marking or surface sizing, layer of plastics, the latter and also paper, paperboard, cellulose constituting more than half the total wadding and webs or cellulose fibres, thickness, or articles of such coloured or marbled throughout mass by materials, other than wall coverings any method. Except where heading No. of heading No. 4814.00 (Chapter 48.03 otherwise requires, these headings 39); do not apply to paper, paperboard, cellulose wadding or webs of cellulose (g) Articles of heading No. 42.02 (for fibres which have been otherwise example, travel goods); processed, for example, by coating or impregnation. (h) Articles of Chapter 46 (manufacturers of plaiting material); 3. In this Chapter the expressing “newsprint” means uncoated paper of a (i) Paper yarn or textile articles of paper kind used for the printing of newspapers, yarn (Section XI); of which not less than 65% by weight of the total fibre content consists of wood (j) Articles of Chapter 64 or Chapter 65; fibres obtained by a mechanical process, 342 unsized or very lightly sized, having a burst index equal to or less than 2.5 smoothness on each side not exceeding kPa/g/m². 200 seconds Bekk, weighing not less than 40 g per square metre and not more For paper or paper board weighing more than 57 g per square metre and having as than 150 g/m². ash content by weight not exceeding 8%. (a) coloured throughout the mass; or 4. In addition to hand-made paper and paperboard, heading No. 48.02 covers (b) having a brightness of 60% or more only paper and paperboard made mainly (*), and from bleached pulp or from pulp obtained by a mechanical process and 1. a caliper of 225 micrometres satisfying any of the following criteria: (microns) or less, or For paper or paperboard weighing not 2. a caliper more than 225 more than 150 g/m²: micrometres (microns) but not more than 508 (a) containing 10% or more of fibres micrometres (microns) and obtained by a mechanical process, an ash content more than 3%; and or 1. weighing not more than 80 g/m², (c) having a brightness of less than 60% or (*) a caliper of 254 micrometres (microns) or less and an ash content 2. coloured throughout the mass; or more than 8%. (b) containing more than 8% ash, and Heading No. 48.02 does not, however, cover filter paper or paperboard 1. weighing not more than 80 g/m², (including tea-bag paper) or felt paper or or paperboard. 2. coloured throughout the mass; or 5. In this Chapter “draft paper and paperboard” means paper and (c) containing more than 3% ash and paperboard of which not less than 80% having a brightness of 60% or more by weight of the total fibre content (*) ; or consists of fibres obtained by the chemical sulphate or soda processes. (d) containing more than 3% but not more than 8% ash, having a 6. Paper, paperboard, cellulose wadding brightness less than 60% (*), and a and webs of cellulose fibres answering burst index equal to or less than 2.5 to a description in two or more of the kPa/g/m²; or headings Nos. 4801.00 to 48.11 are to be classified under that one of such (e) containing 3% ash or less, having a headings which occurs last in numerical brightness of 60% or more (*) and a order in the Nomenclature. 343 7. Headings Nos. 4801.00, 48.02, 48.04 to embossed, coloured, design- 48.08, 48.10 and 48.11 apply only to printed or otherwise decorated; paper, paperboard, cellulose wadding or and webs of cellulose fibres: (iv) Covered on the face side with (a) in strips or rolls of a width plaiting material, whether or exceeding 15 m; or not bound together in parallel strands of woven; (b) in rectangular (including square) sheets with one side exceeding (b) Borders and friezes, of paper, treated 36 cum and the other side as above, whether or not in rolls, exceeding 15 cm in the unfolded suitable for wall or ceiling state. decoration; Except that hand-made paper and (c) Wall coverings of paper made up of paperboard in any size or shape as made several panels, in rolls or sheets, directly and having all its edges deckled printed so as to make up a scene, remains classified, subject to the design or motif when applied to a provisions of Note 6, in heading No. wall. 48.02. Products on a base of paper or 8. For the purpose of heading No. 4814.00, paperboard, suitable for use both as the expression “wallpaper and similar floor coverings and as wall wall coverings” applies on to: coverings, are to be classified in heading No. 4815.00. (a) Paper in rolls, of a width or not less than 45 cm and not more than 160 9. Heading No. 48.20 does not cover cm, suitable for wall or ceiling loose sheets or cards, cut to size, decoration: whether or not printed, embossed or perforated. (i) Grained, embossed, surface- coloured, design-printed or 10. Heading No. 48.23 applies, inter otherwise surface-decorated alia, to perforated paper or (e.g., with textile flock), paperboard cards for Jacquard or whether or not coated or similar machines and paper lace. covered with transparent protective plastics; 11. Except for the goods of heading No. 4814.00 or 4821.00, paper, (ii) With an uneven surface paperboard, cellulose wadding and resulting from the articles thereof, printed with motifs, incorporation of particles of characters or pictorial wood, straw, etc.; representations, which are not merely incidental to the primary use (iii) Coated or covered on the face of the goods, fall in Chapter 49. side with plastics, the layer of plastics being grained, 344 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 4801.00 Newsprint, in rolls or sheets. 15% kg 48.02 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and punch card stock and punch tape paper, in rolls or sheets, other than paper of heading No. 4801.00 or 48.03; hand-made paper and paperboard. 4802.001 Paper for use in the printing industry 15% kg 4802.02 Hand-made paper and paperboard 15% kg 4802.003 Writing and printing paper 15% kg 4802.009 Other 15% kg 48.03 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured surface-decorated or printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 26 cm in unfolded state. 4803.001 Wadding for use in the manufacture of sanitary 15% kg towels and tampons 4803.002 Toilet or facial tissue stock 15% kg 4803.003 Other cellulose wadding and webs 15% kg 4803.009 Other 15% kg 48.04 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading No. 48.02 or 48.03 4804.001 Wrapping and packing paper 15% kg 4804.002 Other kraft paper 15% kg 4804.003 Kraft paperboard 15% kg 345 48.05 Other uncoated paper and paperboard, in rolls or sheets. 4805.001 Paper 15% kg 4805.002 Paperboard 15% kg 4806.00 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. 15% kg 48.07 Composite paper and paperboard (made by sticking flat layers of paper of paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. 4807.10 Paper and paperboard, laminated internally with bitumen, tar for asphalt 15% kg 4807.90 Other 15% kg 48.08 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than that of heading No. 48.03 or 48.18. 4808.10 Corrugated paper and paperboard, whether or not perforated: 4808.101 Corrugated paperboard with glued flat surface sheets 15% kg 4808.109 Other 15% kg 4808.20 Sack kraft paper, creped or crinkled, whether or not 15% kg embossed or perforated 4808.30 Other kraft paper, creped or crinkled, whether or not 15% kg embossed or perforated 4808.90 Other 15% kg 346 4809.00 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils, or offset plates), whether or not printed, in rolls of a width exceeding 36 cm or in rectangular (including square) sheets with at least one side exceeding 36 cm in unfolded state. 15% kg 347 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 48.10 Paper and paperboard, coated on one or both ides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or sheets. 4810.001 Paper and paperboard of a kind used for writing, printing or other graphic purposes 15% kg 4810.009 Other 15% kg 48.11 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or sheets, other than goods of heading 48.03, 4809.00, 48.10 or 48.18 4811.10 Tarred, bituminized or asphalted paper and paperboard 15% kg 4811.20 Gummed or adhesive paper and paperboard 15% kg 4811.30 Paper and paperboard coated, impregnated or cover with plastics (excluding adhesives) 15% kg 4811.40 Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol 15% kg 4811.90 Other paper, paperboard, cellulose wadding and webs of cellulose fibres 15% kg 4812.00 Filter blocks, slabs and plates, of paper pulp. 15% kg 48.13 Cigarette paper, whether or not cut to size or in the form of booklets or tubes 4813.10 In the form of booklets or tubes 15% kg 4813.20 In rolls of a width not exceeding 5 cm 15% kg 4813.90 Other 15% kg 4814.00 Wallpaper and similar wall coverings; window transparencies of paper. 15% kg 348 4815.00 Floor coverings on a base of paper or of paperboard, whether or not cut to size. 15% kg and m² 48.16 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No. 4809.00), duplicator stencils and offset plates, of paper, whether or not put up in boxes. 4816.10 Carbon or similar copying papers 15% kg 4816.20 Self-copy paper 15% kg 4816.30 Duplicator stencils 15% kg 4816.90 Other 15% kg 4817.00 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. 4817.10 Envelopes 15% kg 4817.20 Letter cards, plain post cards and correspondence cards 15% kg 4817.30 Boxes, pouches, wallets and writing compendiums, of paper and paperboard, containing an assortment of paper stationery 15% kg 48.18 Toilet paper, handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. 4818.10 Toilet paper 15% kg 4818.20 Handkerchiefs, cleansing or facial tissues and towels 15% kg 4818.30 Tablecloths and serviettes: 15% kg 4818.301 Tablecloths 15% kg 4818.302 Serviettes 15% kg 349 HEADING DESCRIPTION OF GOODS RATE OF UNIT SPECIAL NO. DUTY (S) RATES 4818.40 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles: 4818.401 Sanitary towels and tampons 15% kg 4818.402 Napkins and napkin liners for babies 15% kg 4818.409 Other 15% kg 4818.50 Articles of apparel and clothing accessories 15% kg 4818.90 Other 15% kg 48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. 4819.10 Carton, boxes and cases, of corrugated paper or paperboard 15% kg 4819.20 Folding cartons, boxes and cases , of non- corrugated paper or paperboard 15% kg 4819.30 Sacks and bags, having a base of a width of 40 cm or more: 4819.301 Unprinted 15% kg 4819.309 Other 15% kg 4819.40 Other sacks and bags, including cones: 4819.401 Unprinted 15% kg 4819.409 Other 15% kg 4819.50 Other packing containers, including record sleeves 15% kg 4819.60 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like 15% kg 350 48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. 4820.10 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 15% kg 4820.20 Exercise books 15% kg 4820.30 Binders, folders and file covers 15% kg 4820.40 Manifold business forms and interleaved carbon sets 15% kg 4820.50 Album for samples or for collections 15% kg 4820.90 Other 15% kg 4821.00 Paper or paperboard labels of all kinds, whether or not printed 15% kg 4822.00 Bobbins, spools, cops and similar support of paper pulp, paper or paperboard (whether or not perforated or hardened). 15% kg 48.23 Other paper, paperboard, cellulose wadding and webs or paper pulp, paper, paperboard, cellulose wadding or webs or cellulose fibres. 4823.10 Gummed or adhesive papers, in strips or rolls 15% kg 4823.20 Filter paper and paperboard 15% kg 4823.30 Cards, not punched, or punched card machines, whether or not in strips 15% kg 4823.40 Rolls, sheets and dials, printed for self- recording apparatus 15% kg 4823.50 Other paper and paperboard, of a kind used for 15% kg writing, printing or other graphic purposes 4823.60 Trays, dishes, plates, cups and the like, of paper or paperboard 4823.70 Moulded or pressed articles of paper pulp 15% kg 4823.90 Other: 4823.901 Dress patterns, of paper 15% kg 351 4823.902 Trade advertising material of the British Free kg Virgin Islands 4823.909 Other 15% kg 352 Chapter 49 Printed books newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans Notes: 1. This Chapter does not cover: (a) A collection of printed reproduction (a) Photographic negatives or positives of for example, works of art or on transparent bases ( Chapter 37); drawings, with a relative text, put up with numbered pages in the form (b) Maps, plans or globes, in relief, suitable for binding into one or more whether or not printed (heading No. volumes; 9023.00); (b) A pictorial supplement (c) Playing cards or other goods of accompanying, and subsidiary to, a Chapter 95; or bond volume; and (d) Original engravings, prints or (c) Printed parts of books or booklets, in lithographs (heading No. 9702.00), the form of assembled or separate postage or revenue stamps, stamp- sheets or signatures, constituting the postmarks, first-day covers, postal whole or a part of a complete work stationery or the like of heading No. and designed for binding. However, 9704.00, antiques or an age printed pictures or illustrations not exceeding one hundred years or bearing a text, whether in the form of other articles of Chapter. 97 signatures or separate sheets, fall in heading No. 49.11. 2. For the purpose of Chapter 49, the term “printed” also means reproduced by 5. Subject to Note 3 to this Chapter, means of a duplicating machine, heading No. 49.01 does not cover produced under the control of a publications which are essentially computer, embossed, photographed, devoted to advertising (for example, photocopied, thermocopied or brochures, pamphlets, leaflets, trade typewritten. catalogues, year books published by trade associations, tourist propaganda). 3. Newspaper, journals and periodicals Such publications are to be classified in which are bound otherwise than in heading No. 49.11. paper, and set or newspapers, journals or periodicals comprising more than one 6. For the purpose of heading No. 2903.00, number under a singly cover are to be the expression “children’s picture books’ classified in heading No. 49.01 whether means books for children in which the or not containing advertising material. pictures form the principal interest and the next is subsidiary. 4. Heading No. 49.01 also covers: 353 HEADING DESCRIPTION OF GOODS RATE UNIT(S) SPECIAL NO. OF RATES DUTY 49.01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. 4901.10 In single sheets, whether or not folded Free kg 4901.90 Other: 4901.91 Dictionaries and encyclopedias, and serial installments thereof Free kg 4901.99 Other Free kg 49.02 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 4902.001 Newspapers Free kg 4902.009 Other Free kg 4903.00 Children’s picture, drawing or colouring books 15% kg 4904.00 Music, printed or in manuscript, whether or not bound or illustrated. Free kg 49.05 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. 4905.10 Globes 15% kg 4905.90 Other: 4905.91 In book form Free kg 4905.99 Other Free kg 4906.00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitized paper and carbon copies of the foregoing. Free kg 49.07 Unused postage, revenue or similar stamps of current or new issue in the country to which they are destined; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. 354 4907.001 Unused postage, revenue or similar stamps Free kg 4907.002 Bank and currency notes Free kg 4907.003 Cheque forms 15% kg 4907.009 Other 15% kg 4908.00 Transfers (decalcomanias). 15% kg 4909.00 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings 4909.001 Printed or illustrated postcards 15% kg 4909.009 Other 15% kg 49.10 Calendars of any kind, printed, including calendar blocks. 15% kg 4910.001 Calendars for the British Virgin Islands Tourist Free kg Board 4910.009 Other 15% kg 49.11 Other printed matter, including printed pictures and photographs. 4911.001 Microcopies, anatomical, botanical and other 15% kg instrumental charts and diagrams 4911.002 Schematic maps 15% kg 4911.003 Calendar backs and window transparencies 15% kg 4911.004 Trade advertising materials of the British Virgin Free kg Islands 4911.009 Other 15% kg 355 Section XI Textile and textile articles Notes: 1. This Section does not cover: monofilament or strip (Chapter 46); (a) Animal brush making bristles or hair (heading No. 0502.00); (h) Woven, knitted or crocheted horsehair or horsehair waste fabrics, felt or nonwovens, (heading No. 0503.00); impregnated, coated, covered or laminated with plastics, or articles (b) Human hair or articles of human thereof, of Chapter 39; hair (heading No. 0501.00, 6703.00 or 6704.00), except (ij) Woven, knotted or crocheted straining cloth of a kin commonly fabrics, felt or nonwevens, used in oil presses or the like impregnated, coated, covered or (heading No. 5911.00); laminated with rubber, or articles thereof, of Chapter 40; (c) Cotton linters or other vegetable materials of Chapter 14; (k) Hides or skins with their hair or wool on Chapter 41 or 43) or (d) Asbestos of heading No. 2524.00 articles of furskins, artificial fur or or articles of asbestos or other articles thereof, of heading No. products of heading No. 6812.00 43.03 or 43.04); or 68.13; (l) Articles of textile materials of (e) Articles of heading No. 30.05 or heading No. 4201.00 or 42.02; 30.06 (for example, wadding, gauze, bandages and similar (m) Products or articles of Chapter 48 articles for medical, surgical, (for example, cellulose wadding); dental or veterinary purposes, sterile surgical suture materials); (n) Footwear or parts of footwear, gaiters or leggings or similar (f) Sensitised textiles of headings articles of Chapter 64; Nos. 37.01 to 3704.00; (o) Hair-nets or other headgear or parts (g) Monofilament of which any cross- thereof of Chapter 65; sectional dimensions exceeds 1mm or strip or the like (for (p) Goods of Chapter 67; example, artificial straw) of an apparent width exceeding 5 mm, (q) Abrasive-coated textile material or plastics (Chapter 39), or plaits (heading No. 68.05) and also or fabrics or other basketware or carbon fibres or articles of carbon wicker-work of such fibres of heading No. 6815.00; 356 (c) When both Chapters 54 and 55 (r) Glass fibres or articles of glass are involved with any other fibres, other than embroidery with Chapter, Chapters 54 and 55 glass thread on a visible ground of are to be treated as a single fabric (Chapter 70); Chapter; (s) Articles of Chapter 94 (for (d) Where a Chapter or a heading example, furniture, bedding, lamps refers to goods of different and lighting fittings); or textile materials, such materials are to be treated as a single (t) Articles of Chapter 95 (for textile material. example, toys games, sports requisites and nets). (C) The provisions of paragraphs (A) and (B) above apply also to the 2. (A) Goods classified in Chapter 50 to yarns referred to in No. 3, 4, 5 or 6 55 or in heading No. 5809.00 or below. 5902.00 and of a mixture of two or more textile materials are to be 3. (A) For the purposes of this Section, classified as if consisting wholly of and subject to the exceptions in that one textile material which paragraph (B) below. Yarns (single, predominates by weight over any multiple (folded) or cabled) of the other single textile material. following descriptions are to be treated as “Twine, cordage, ropes and cables”. (B) For the purposes of the above rule: (a) Of silk or waste silk, measuring (a) Gimped horsehair yarn more than 20,000 decitex; (heading No. 5110.00) and metallised yarn (heading No. (b) Of man-made fibres (including yarn 5605.00) are to be treated as a of two or more monofilaments of single textile material the Chapter 54), measuring more than weight of which is to be taken 10,000 decitex; as the aggregate of the weights of its components; for the (c) Of true hemp or flax; classification of woven fabrics, metal thread is to be regarded (i) Polished or glazed, measuring as a textile material; 1,429 decitex or more; or (b) The choice of appropriate (ii) Not polished or glazed, heading shall be effected by measuring more than 20,000 determining firs the Chapter decitex; and then the applicable heading within that Chapter, (d) Of coir, consisting of three or more disregarding any materials not piles; classified in that Chapter; (e) Of other vegetable fibres, measuring more than 20,000 decitex; or 357 (f) Reinforced with metal thread. (i) 85 g in the case of man-made filament yarn or less than (B) Exceptions: 3,000 decitex, silk or silk waste; (a) Yarn of wool or other animal hair and paper yarn, other than yarn (ii) 125 g in the case of all other reinforced with metal thread. yarns of less than 2,000 decitex; or (b) Man-made filament two of Chapter 55 and mjulti-filament (iii) 500 g in other cases. yarn without twist or with a twist of less than 5 turns per metre of (c) In hanks or skeins comprising Chapter 54; several smaller hanks or skeins separated by dividing threads (c) Silk worm gut of heading No. which render them independent 5006.00, and monofilaments of one of the other, each of uniform Chapter 54; weight not exceeding: (d) Metallised yarn of heading No. (i) 85 g in the case of silk, waste 5605.00 yarn reinforced with silk or man-made filament metal thread is subject to yarn; or paragraph (A)(f) above; and (ii) 125 g in other cases. (e) Chemille yarn, gimped yarn and loop wale-yarn of heading No. (B) Exceptions: 5606.00. (a) Single yarn of any textile 4. (A) For the purposes of Chapters 50, 51, material, except: 52, 54 and 55, the expression “put up for retain sale” in relation to yarn (i) Single yarn of wool or fine means, subject to the exceptions in animal hair, unbleached; and paragraph (B) below, yarn (single, multiple (folded) or cabled) put up: (ii) Single yarn of wool or fine animal hair, bleached, dyed (a) On cards, reels, tubes or similar or printed, measuring more supports, of a weight (including than 5,000 decitex; support) not exceeding: (b) Multiple (folded) or cabled yarn, (i) 85 g in the case of silk, waste unbleached: silk or man-made filament yarn; or (i) Of silk or waste silk, however (ii) 125 g in other cases; put up; or (b) In balls, hanks or skeins or a (ii) Of other textile material weight not exceeding: except wool or fine animal hair, in hanks or skeins, 358 (c) Multiple (folded) or cabled yarn Single, multiple (folded) or cabled of silk or wasted silk, bleached, yarn of viscose rayon dyed or printed, measuring 133 …………………. 27 cN/tex. decitext or less; and 7. For the purpose of this Section, the (d) Single, multiple (folded) or expression “made-up” means: cabled yarn of any textile material: (a) Cut otherwise than into squares or rectangles; (i) In cross-reeled hands or skeins; or (b) Produced in the finished state, (ii) Put up on supports or in some ready for use (or merely needing other manner indicating its separation by cutting dividing use in the textile industry (for threads) without sewing or other example, on cops, twisting working (for example, certain mill tubes, pirns, conical dusters, towels, table cloths, scraf bobbins or spindles, or reeled squares, blankets); in the form of cocoons for embroidery looms). (c) Hemmed or with rolled edges, or with a knotted fringe at any of the 5. For the purposes of headings No. 52.04, edges, but excluding fabrics the 54.01 and 55.08 the expression “sewing cut edges of which have been thread” means multiple (folded) or prevented from unraveling by cabled yarn: whipping or by other simple means: (a) Put up on supports (for example, reels tubes) of a weight (including (d) Cut to size and having undergone support) not exceeding 1,000g; a process of drawn thread work; (b) Dressed; and (e) Assembled by sewing, gumming (c) With a final “Z” twist. or otherwise (other than piece goods consisting of two or more 6. For the purpose of this Section, the lengths of identical material expression “high tenacity yarn” means joined end to end and piece goods yarn having a tenacity, expressed in composed of two or more textiles cN/tex (centinewtons per tex), greater assembled in layers, whether or than the following: not padded); Single yarn of nylon or other (f) Knitted or crocheted to shape, polyamides, or of presented in the form of a number polyesters………………....60 cN/tex of items in the length. Multiple (folded) or cabled yarn of nylon 8. Chapters 50 to 55 and, except where or other polyamides, or of the context otherwise requires, polyesters……………………53 cN/tex Chapters 56 to 60, do not apply to goods made up within the meaning of 359 9. Note 7 above. Chapters 50 to 55 do 12. For the purposes of this Section, the not apply to goods of Chapters 56 to expression “impregnated” includes 59. “dipped”. 10. The woven fabrics of Chapters 50 to 13. For the purposes of this Section, the 55 include fabrics consisting of layers expression “polyamides” includes of parallel textile yarns superimposed “aramids”. on each other at acute or right angles. These layers are bonded at the 14. Unless the context otherwise requires, intersections of the yarns by an textile garments of different headings adhesive or by thermal bonding. are to be classified in their own headings even if put up in sets for 11. Elastic products consisting of textile retail sale. materials combined with rubber threads are classified in this Section. 360 Subheading Notes: 1. In this Section and, where mass with delustring agents (for applicable, throughout the example, titanium dioxide). Nomenclature, the following expressions have the meaning (c) Bleached yarn thereby assigned to them: Yarn which: (a) Elastomeric yarn (i) has undergone a bleaching Filament yarn, including process, is made of monofilament, of synthetic bleached fibres or, unless textile material, other than the context otherwise textured yarn, which does not requires, has been dyed break on being extended to three white (whether or not in the times its original length and mass) or treated with a which returns, after being white dressing; extended to twice its original length, within a period of five (ii) consists of a mixture of minutes, to a length not greater unbleached and bleached than one and a half times its fibres; or original length. (ii) is multiple (folded) or (b) Unbleached yarn cabled and consists of unbleached and bleached Yarn which: yarns. (i) has the natural color (d) Coloured (dyed or printed) yarn of its constituent fibres and has not been bleached, dyed Yarn which: (whether or not in the mass) or printed; or (i) is dyed (whether or not in the mass) other than white (ii) is of indeterminate color or in a fugitive colour, or (“gray yarn”), printed, or made from dyed manufactured from or printed fibres; garneted stock. (ii) consists of a mixture of Such yarn may have been dyed fibres of different treated with a colourless colours or of a mixture of dressing or fugitive dye (which unbleached or bleached disappears after simple washing fibres with coloured fibres with soap) and, in the case of (marl or mixture yarns), or man-made fibres, treated in the is printed in one or more 361 colors at intervals to give (i) is dyed a single uniform the impression of dots; colour other than white (unless the context (iii) is obtained from silver or otherwise required) or has rovings which have been been treated with a coloured printed; or finish other than white (unless the context (iv) is multiple (folded) or otherwise requires), in the cabled and consists of piece; or unbleached or bleached yarn and coloured yarn. (ii) consists of coloured yarn of a single uniform colour. The above definitions also apply, mutatis mutandis, to (h) Woven fabric of yarns of monofilament and to strip or the different colours like of Chapter 54. Woven fabric (other than printed (e) Unbleached woven fabric woven fabric) which: Woven fabric made from (i) consists of yarns of unbleached yarn and which has different colours or yarns of not been bleached, dyed or different shades of the same printed. Such fabric may have colour (other than the been treated with a colourless natural colour of the dressing or a fugitive dye. constituent fibres); (f) Bleached woven fabric (ii) consists of unbleached or bleached yarn and coloured Woven fabric which: yarn; or (i) Has been bleached or, unless (iii) consists of marl or mixture the context otherwise yarns. requires, dyed white or treated with a white (In all cases, the yarn used in selvedges and dressing, in the piece; piece ends is not taken into consideration). (ii) Consists of bleached yarn; (ij) Printed woven fabric or Woven fabric which has been printed in the (iii) Consist of unbleached and piece, whether or not made from yarns of bleached yarn. different colours. (g) Dyed woven fabric (The following are also regarded as printed woven fabrics: woven fabrics bearing Woven fabric which: designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process). 362 The process of mercerization does not affect (B) For the application of this rule: the classification of yarns or fabrics within the above categories. (a) Where appropriate, only the part which determines the classification (k) Plain weave under Interpretative Rule 3 shall be taken into account; A fabric construction in which each yarn of the weft passes alternately over and under (b) In the case of textile products successive yarns of the warp and each yarn consisting of a ground fabric and a of the warp passes alternately over and under pile of looped surface no account successive yarns of the weft. shall be taken of the ground fabric; 2. (A) Products of Chapters 56 to 63 (c) In the case of embroidery of containing two or more textile heading No. 5810.00 only the materials are to be regarded as ground fabric shall be taken into consisting wholly of that textile account. However, embroidery material which would be selected without visible ground shall be under Note 2 of this Section for the classified with reference to the classification of a product of Chapters embroidering threads alone. 50 to 55 consisting of the same textile materials. 363 Chapter 50 Silk HEADING DESCRIPTION OF GOODS RATE OF UNIT SPECIAL NO. DUTY (S) RATES 5001.00 Silk-worm cocoons suitable for reeling. 10% kg 5002.00 Raw silk (not thrown). 10% kg 50.03 Silk waste (including cocoons unsuitable for 10% kg reeling, yarn wasted and garneted stock). 5003.10 Not carded or combed 10% kg 5003.90 Other 10% kg 5004.00 Silk yarn (other than yarn spun from silk 10% kg waste) not put up for retail sale. 5005.00 Yarn spun from silk waste, not put up for 10% kg retail sale 5006.00 Silk yarn and yarn spun from silk waste, put 10% kg up for retail sale, silk-worm gut. 5007.00 Woven fabrics of silk or of silk waste. 10% kg and m² 364 Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric Note 1. Throughout the Nomenclature: (including Angora rabbit), hare, beaver, nutria or musk-rat; (a) “Wool” means the natural fibre grown by sheep or lambs; (c) “Coarse animal hair” means the hair of animals not mentioned above, excluding (b) “Fine animal hair” means the hair of brush-making hair and bristles (heading alpaca, llama, vicuna, camel, yak, No. 0502.00) and horsehair (heading No. Angora,Tibetan, Kashmir or similar 0503.00) goats (but not common goats), rabbit 365 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 51.01 Wool, not carded or combed. 5101.10 Greasy, including fleece- washed wool 10% kg 5101.20 Degreased, not carbonised 10% kg 5101.30 Carbonised 10% kg 51.02 Fine or coarse animal hair, not carded or combed. 5102.10 Fine animal hair 10% kg 5101.20 Coarse animal hair 10% kg 51.03 Waste of wool or of fine or coase animal hair, including yarn waste but excluding garneted stock. 5103.001 Noils of wool or of fine 5103.009 animal hair 10% kg Other 10% kg 5104.00 Garnetted stock of wool or of fine or 10% kg coarse animal hair. 5105.00 Wool and fine or coarse animal hair, carded or combed (including wool in fragments). 10% kg 5106.00 Yarn of carded wool, not put up for retail sale. 10% kg 5107.00 Yarn of combed wool, not put up for retail sale. 10% kg 5108.00 Yarn of fine animal hair (Carded or Combed), not put up for retail sale 10% kg 5109.00 Yarn of wool or of fine animal hair, put up for retail sale 10% kg 5110.00 Yarn of coarse animal hair or of horsehair (including gimped horsehair 366 yarn) whether or not put up for retail sale 5111.00 Woven fabrics of carded wool or of 10% kg carded fine animal hair. 5112.00 Woven fabrics of combed wool or of 10% kg and m² combed fine animal hair. 51.13 Woven fabrics of coarse animal hair or 10% kg and m² of horse hair. 5113.001 Canvas or sail cloth 5113.009 Other 5% kg and m² 10 kg and m² 367 Chapter 52 Cotton Subheading Note. 1. For the purposes of subheadings Nos. unbleached, bleached, dyed grey or 5209.401 and 5211.401, the expression coloured a lighter shade of blue than that “demin” means fabrics of 3-thread or 4- of the warp yarns. thread twill, including broken twill, warp faced, the warp yarns of which are dyed blue and the weft yarns of which are 368 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 52.01 Cotton, not carded or combed 5201.001 Sea Island cotton 10% kg 5201.009 Other 10% kg 5202.00 Cotton waste (including yarn waste and garneted stock). 10% kg 5203.00 Cotton, carded or combed. 10% kg 52.04 Cotton sewing thread, whether or not put up for retail sale 5204.01 Not put up for retail sale 10% kg 5204.02 Put up for retail sale 10% kg 5205.00 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale 10% kg 5206.00 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put for retail sale 10% kg 52.07 Cotton yarn (other than sewing thread) put up for retail sale. 5207.10 Containing 85% or more by weight of cotton 10% kg 5207.90 Other 10% kg 52.08 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m² 5208.10 Unbleached: 5208.101 Sea Island cotton 10% kg and m² 5208.109 Other 10% kg and m² 369 5208.20 Bleached: 5208.209 Sea Island cotton 10% kg and m² 5208.209 Other 10% kg and m² 5208.30 Dyed: 10% kg and m² 5208.301 Sea Island cotton 5208.309 Other 10% kg and m² 5208.40 Of yarns of different colours: 5208.401 Sea Island cotton 10% kg and m² 5208.409 Other 10% kg and m² 5208.50 Printed: 5208.501 Sea Island cotton 10% kg and m² 5208.509 Other 10% kg and m² 52.09 Woven fabrics of cotton, containing 85% or more by weight of cotton weighing more than 200 g/m² 5209.10 Unbleached: 5209.101 Sea Island cotton 10% kg and m² 5209.109 Other 10% kg and m² 5209.20 Bleached: 5209.201 Sea Island cotton 10% kg and m² 5209.209 Other 10% kg and m² 5209.30 Dyed: 5209.301 Sea Island cotton 10% kg and m² 5209.309 Other 10% kg and m² 5209.40 Of yarns of different colours: 5209.401 Denim 10% kg and m² 5209.402 Sea Island cotton 10% kg and m² 370 5209.409 Other 10% kg and m² 5209.50 Printed: 5209.501 Sea Island cotton 10% kg and m² 5209.509 Other 10% kg and m² 52.10 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m². 5210.10 Unbleached 10% kg and m² 5210.20 Bleached 10% kg and m² 5210.30 Dyed 10% kg and m² 5210.40 Of yarns of different colours 10% kg and m² 5210.50 Printed 10% kg and m² 371 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 52.11 Woven fabrics of cotton, containing less than 10% kg and m² 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m² 5211.10 Unbleached 10% kg and m² 5211.20 Bleached 10% kg and m² 5211.30 Dyed 10% kg and m² 5211.40 Of yarns of different colours: 5211.401 Denim 10% kg and m² 5211.409 Other 10% kg and m² 5211.50 Printed 52.12 Other woven fabrics of cotton. 5212.001 Unbleached 10% kg and m² 5212.002 Bleached 10% kg and m² 5212.003 Dyed 10% kg and m² 5212.004 Of yarns of different colours 10% kg and m² 5212.005 Printed 10% kg and m² 5212.006 Canvas or sail cloth 10% kg and m² 372 Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 53.01 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garneted stock). 5301.10 Flax, raw or retted 10% kg 5301.20 Flax, broken, scotched, hackled or otherwise processed, but not spun 10% kg 5301.30 Flax tow and waste 10% kg 53.02 True hemp (Cannabis sativa L.) raw or processed but not spun; tow and waste of true hemp (including yarn waster and garneted stock). 5302.10 True hemp, raw or retted 10% kg 5302.90 Other 10% kg 53.03 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garneted stock). 5303.10 Jute and other textile bast fibres, raw or retted 10% kg 5303.90 Other 10% kg 53.04 Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garneted stock). 5304.10 Sisal and other textile fibres of the genus Agave, raw 10% kg 5304.90 Other 10% kg 373 53.05 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garneted stock). 5305.001 Coconut fibres (coir) raw 10% kg 5305.002 Coconut fibres (coir) processed 10% kg 5305.003 Abaca (Manila hemp) raw 10% kg 5305.004 Abaca (Manila hemp) processed 10% kg 5305.005 Other vegetable textile fibres, raw or processed but not spun 10% kg 5305.006 Waste of coconut fibres (including yarn wasted and garneted stock) 10% kg 5305.007 Waste of abaca Manila hemp (including yarn waste and garneted stock) 10% kg 5305.009 Other 10% kg 53.06 Flax yarn. 5306.001 Not put up for retain sale 10% kg 5306.002 Put up for retail sale 10% kg 5307.00 Yarn of jute or of other textile bast fibres of heading No. 53.03. 10% kg 5308.00 Yarn of other vegetable textile fibres; paper 10% kg yarn 5309.00 Woven fabrics of flax. 10% kg and m² 5310.00 Woven fabrics of jute or of other textile bast fibres of heading No. 53.03. 10% kg and m² 5311.00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. 10% kg and m² 374 Chapter 54 Man-made filaments Notes: 1. Throughout the Nomenclature, the term The term “synthetic” and “artificial”, “man-made fibres: means stable fibres used in relation to fibres, mean: and filaments or organic polymers synthetic: fibres as defined at (a); produced by manufacturing processes, artificial: fibres as defined at (b). either: The terms “man-made”, “synthetic” and (a) By polymerization of organic “artificial” shall have the same meaning monomers, such as polyamides, when used in relation to “textile polyesters, polyurethanes or materials”. polyvinyl derivatives; or (b) By chemical transformation of 2. Headings Nos. 54.02 and 5403.00 do not natural organic polymers (for apply to synthetic o artificial filament example, cellulose, casein, proteins tow of Chapter 55. or algae), such as viscose rayon, cellulose acetate, cupro or alginates. 375 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 54.01 Sewing thread of man-made filaments, whether or not put up for retail sale. 5401.10 Of synthetic filaments: 5401.101 Not put up for retail sale 10% kg 5401.102 Put up for retail sale 10% kg 5401.20 Of artificial filaments: 5401.201 Not put up for retail sale 10% kg 5402.202 Put up for retail sale 10% kg 54.02 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. 5402.001 Textured yarn 10% kg 5402.009 Other 10% kg 5403.00 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial mono-filament of less than 67 decitex. 10% kg 5404.00 Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. 10% kg 5405.00 Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. 10% kg 54.06 Man-made filament yarn (other than sewing thread), put up for retail sale. 5406.10 Synthetic filament yarn 10% kg 5406.20 Artificial filament yarn 10% kg 376 5407.00 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading No. 5404.00. 10% kg and m² 5408.00 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading No. 5405.00. 10% kg and m² 5408.01 Canvas and sail cloth 5% kg and m² Chapter 55 Man-made staple fibres Note: 1. Headings Nos. 5501.00 and 5502.00 apply only to man-made filament tow, (d) Synthetic filament tow only: the tow consisting of parallel filaments of a must be drawn, that is to say, be uniform length equal to the length of the incapable of being stretched by more tow, meeting the following than 100% of this length; specifications: (e) Total measurement of tow more than (a) Length of tow exceeding 2 m; 20,000 decitex. (b) Twist less than 5 turns per metre; Tow of a length not exceeding 2 m is to be classified in heading No. 5503.00 or (c) Measuring per filament less than 67 5504.00. decitex; 377 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 5501.00 Synthetic filament tow. 10% kg 5502.00 Artificial filament tow. 10% kg 5503.00 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. 10% kg 5504.00 Artificial staple fibres, not carded, combed or otherwise processed for spinning. 10% kg 55.05 Waste (including noils, yarn waste and garneted stock) of man-made fibres. 5505.10 Of synthetic fibres 10% kg 5505.20 Of artificial fibres 10% kg 5506.00 Synthetic staple fibres, carded, combed or otherwise processed for spinning. 10% kg 5507.00 Artificial staple fibres, carded, combed or otherwise processed for spinning. 10% kg 55.08 Sewing thread of man-made staple fibres, whether or not put up for retail sale. 5508.10 Of synthetic staple fibres: 5508.101 Not put up for retail sale 10% kg 5508.102 Put up for retail sale 10% kg 5508.20 Of artificial staple fibres: 5508.201 Not put up for retail sale 10% kg 5508.202 Put up for retail sale 10% kg 5509.00 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. 10% kg 5510.00 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. 10% kg 55.11 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. 10% kg 5511.001 Of synthetic staple fibres 10% kg 5511.002 Of artificial staple fibres 10% kg 378 55.12 Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres. 5512.10 Containing 85% or more by weight of polyester staple fibres 10% kg and m² 5512.20 Containing 85% or more by weight of acrylic or modacrylic staple fibres. 10% kg and m² 5512.90 Other 10% kg and m² 55.13 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m². 5513.001 Of polyester staple fibres 10% kg and m² 5513.002 Of other synthetic staple fibres 10% kg and m² 55.14 Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton, or a weight exceeding 170 g/m². 5514.001 Of polyester staple fibres 10% kg and m² 5514.002 Of other synthetic fibres 10% kg and m² 5515.00 Other woven fabrics of synthetic staple fibres. 10% kg and m² 55.16 Woven fabrics of artificial staple fibres. 5516.10 Containing 85% or more by weight of artificial staple fibres. 10% kg and m² 5516.20 Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments. 10% kg and m² 5516.30 Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with wool or fine animal hair. 10% kg and m² 5516.40 Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton. 10% kg and m² 5516.90 Other 10% kg and m² 379 Chapter 56 Wadding, felt and nowovens; special yarns; twine, cordage, ropes and cables and articles thereof Notes: 1. This Chapter does not cover: (d) Agglomerated or reconstituted mica, on a backing of felt or nonwovens (a) Wadding, felt or nonwovens, (heading No. 6814.00); or impregnated, coated or covered with substances or preparations (for (e) Metal foil on a backing of felt or example, perfumes or cosmetics of nonwovens (Section XV). Chapter 33, soaps or detergents of heading No. 34.01, polishes, creams 2. The term “felt” includes needleloom felt or similar preparations of heading and fabrics consisting of a web of textile No. 34.05, fabric softeners of fibres in cohesion of which has been heading No. 38.09) where the textile enhanced by a stitch-bonding process material sis present merely as a using fibres from the web itself. carrying medium; 3. Headings No. 5602.00 and 5603.00 (b) Textile products of heading No. cover respectively felt and nonwovens, 5811.00; impregnated, coated, covered or laminated with plastic or rubber (c) Natural or artificial abrasive powder whatever the nature of these materials or grain, on the backing of felt or (compact of cellular). nonwovens (heading No. 68.05); Heading No. 5603.00 also includes nonwovens in which plastics or rubber forms the bonding substance. 380 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIA NO. OF (S) L DUTY RATES 56.01 Wadding Of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. 5601.10 Sanitary towels and tampons, napkins and napkin liners or babies and similar sanitary articles, of wadding: 5601.101 Sanitary towels and tampons 10% kg 5601.109 Other 10% kg 5601.20 Wadding: other articles of wadding: 5601.201 Wadding for use in the manufacture of sanitary towels and tampons 10% kg 5601.202 Rolls of wadding for cigarette filter tips 10% kg 5601.208 Other wadding 10% kg 5601.209 Other articles of wadding 10% kg 5601.30 Textile flock and dust and mill neps 10% kg 5602.00 Felt, whether or not impregnated, coated, covered or laminated. 10% kg 5603.00 Nonwovens, whether or not impregnated, coated, covered or laminated. 10% kg and m² 56.04 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No. 5404.00 or 5405.00, impregnated, coated, covered or sheathed with rubber or plastics. 5604.10 Rubber thread and cord, textile covered 10% kg 5604.20 High tenacity yarn of polyesters, of nylon or other polyamides or of viscose rayon, impregnated or coated 10% kg 5604.90 Other 10% kg 5605.00 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No. 5404.00 or 5405.00, combined with metal in the form of thread, strip or powder or covered with metal. 10% kg 5606.00 Gimped yarn, and strip and the like of heading No. 5404.00 or 5405.00, gimped (other than 381 those of heading No. 5605.00 and timped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. 10% kg 56.07 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. 5607.001 Twine and ropes 10% kg 5607.009 Other 10% kg 56.08 Knotted netting of twine, cordage of rope, made up fishing nets and other made up nets, of textile materials. 5608.10 Of man-made textile materials: 5608.111 Made-up fishing nets. Free kg 5608.112 Net shopping bags 10% kg 5608.119 Other 10% kg 5608.90 Other: 5608.901 Made-up fishing nets Free kg 5608.902 Net Shopping bags 10% kg 5608.909 Other 10% kg 5609.00 Articles of yarn, strip or the like of heading 10% kg No. 5404.00 or 5405.00, twine, cordage, rope or cables, not elsewhere specified or included. 382 Chapter 57 Carpets and other textile floor coverings Notes: 1. For the purposes of this Chapter, the characteristics of textile floor coverings term “carpets and other textile floor but intended for use for other purposes. coverings” means floor covering in which textile materials serve as the 2. This Chapter does not cover floor exposed surface of the article when in covering underlays. use and includes articles having the 383 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 57.01 Carpets and other textile floor coverings, knotted, whether or not made up. 5701.10 Of wool or fine animal hair 10% kg and m² 5701.90 Of other textile materials 10% kg and m² 57.02 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kalem”, “Schumacks”, “Karamanie” and similar hand-woven rugs. 5702.001 “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs 10% kg and m² 5702.002 Floor coverings of coconut fibres (coir) 10% kg and m² 5702.003 Other carpets and floor coverings of wool or fine animal hair 10% kg and m² 5702.004 Other carpets and floor coverings of man-made textile materials 10% kg and m² 5702.09 Other 10% kg and m² 57.03 Carpets and other textile floor coverings, tufted, whether or not made up. 5703.01 Of wool or fine animal hair 10% kg and m² 5703.20 Of nylon or other polyamides 10% kg and m² 5703.03 Of other man-made textile materials 10% kg and m² 5703.90 Of other textile materials 10% kg and m² 5704.00 Carpets and other textile floor coverings, of felt, 10% kg and m² not tufted or flocked, whether or not made up. 5705.00 Other carpets and other textile floor coverings, 10% kg and m² whether or not made up. 384 Chapter 58 Special woven fabric; tufted textile fabrics; lace; tapestries; trimmings; embroidery Notes. 1. This Chapter does not apply to textile provided with selvedges (woven, fabrics referred to in Note 1 to Chapter gummed or otherwise made) on both 59, impregnated, coated, covered or edges; laminated, or to other goods of Chapter 59. (b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and 2. Heading No. 58.01 also includes woven weft pile fabrics which have not yet had (c) Bias binding with folded edges, of a the floats cut, at which stage they have width when unfolded not exceeding no pile standing up. 30 cm. 3. For the purposes of heading No. 58.03, Narrow woven fabrics with woven “gauze” means a fabric with a warp fringes are to be classified in heading composed wholly or in part of standing No. 5808.00. or ground threads and crossing or doup threads which cross the standing or 6. In heading No. 58.10, the expressions ground threads making a half turn, a “embroidery” means, inter alia, complete turn or more to form loops embroidery with metal or glass thread on through which weft threads pass. a visible ground of textile fabric, and sewn appliqué work of sequins, beads or 4. Heading No. 58.04 does not apply to ornamental motifs of textile or other knotted net fabrics of twine, cordage or materials. The heading does not apply to rope, of heading No. 56.08. needlework tapestry (heading No. 5805.00). 5. For the purposes of heading No. 5806.00, the expression “narrow woven 7. In addition to the products of heading fabrics” means: No. 5809.00, this Chapter also includes articles made of metal thread and a kind (a) Woven fabrics of a width not used in apparel, as furnishing fabrics or exceeding 30 cm, whether woven as for similar purposes. such or cut from wider pieces, 385 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 58.01 Woven pile fabrics and chenille fabrics, other than fabrics of heading No. 58.02 or 5806.00 5801.10 Of wool or fine animal hair 10% kg and m² 5801.20 Of cotton 10% kg and m² 5801.30 Of man-made fibres 10% kg and m² 5801.90 Of other textile materials 10% kg and m² 58.02 Terry toweling and similar woven terry fabrics, other than narrow fabrics of heading No. 5806.00; tufted textile fabrics, other than products of heading No. 57.03. 5802.10 Terry toweling and similar woven terry fabrics, of cotton: 5802.11 Unbleached 10% kg and m² 5802.19 Other 10% kg and m² 5802.20 Terry toweling and similar woven terry fabrics, of other textile materials 10% kg and m² 5802.30 Tufted textile fabrics 10% kg and m² 58.03 Gauze, other than narrow fabrics of heading No. 5806.00. 5803.10 Of cotton 10% kg and m² 5803.90 Of other textile materials 10% kg and m² 58.04 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs. 5804.10 Tulles and other net fabrics 10% kg and m² 5804.20 Mechanically made lace: 5804.21 Of man-made fibres 10% kg 5804.29 Of other textile materials 10% kg 5804.30 Hand-made lace 10% kg 5805.00 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. 10% kg and m² 386 5806.00 Narrow woven fabrics, other than goods of heading No. 5807.00; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). 10% kg and m² 5807.00 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. 10% kg 5808.00 Braids in the piece,; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. 10% kg 5809.00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading No. 5605.00, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. 10% kg and m² 58.10 Embroidery in the piece, in strips or in motifs. 5810.10 Embroidery without visible ground 10% kg 5810.90 Other embroidery 10% kg 5811.00 Quilted textile products in the piece, composed or one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading No. 58.10 10% kg and m² 387 Chapter 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use Notes. 1. Except where the context otherwise coated or covered on both sides requires, for the purposes of this Chapter with such material, provided the expression “textile fabrics” applies that such coating or covering only to the woven fabrics of Chapters 50 can be seen with the naked eye to 55 and headings Nos. 58.03 and with no account being taken of 5806.00, the braids and ornamental any resulting change of colour trimmings in the piece of heading No. (Chapter 39); 5808.00 and the knitted or crocheted fabrics of heading No. 60.02. (4) Fabrics partially coated or partially covered with plastics 2. Heading No. 5903.00 applies to: and bearing designs resulting from these treatments (usually (a) Textile fabrics, impregnated, coated, Chapters 50 to 55, 58 or 60); covered or laminated with plastics, whatever the weight per square (5) Plates, sheets or strip of cellular metre and whatever the nature of the plastics, combined with textile plastic material (compact or fabric, where the textile fabric is cellular), other than: present merely for reinforcing purposes (Chapter 39); or (1) Fabrics in which the impregnation, coating or (6) Textile products of heading No. covering cannot be seen with 5811.00; the naked dye (usually Chapters 50 to 55, 58 or 60); for the (b) Fabrics made from yarn, strip or the purpose of this provision, no like, impregnated, coated covered or account should be taken of any sheathed with plastics, of heading resulting change of colour; No. 56.04. (2) Products which cannot, without 3. For the purposes of heading No. fracturing, be bent manually 5905.00, the expression “textile wall around a cylinder of a diameter coverings” applies to products in rolls, of 7 mm, at a temperature of a width of not less than 45 cm, between 15° and 30°C (usually suitable for wall or ceiling decoration, Chapter 39); consisting of a textile surface which has been fixed on a backing or has been (3) Products in which the textile treated on the back (impregnated or fabric is either completely coated to permit pasting). embedded in plastics or entirely 388 This heading does not, however, apply to be taken of any resulting change of wall coverings consisting of textile flock or colour; dust fixed directly on a backing of paper (heading No. 4814.00) or on a textile (b) Fabrics painted with designs (other backing (generally heading No. 5909.00). than painted canvas being theatrical scenery, studio back-cloths or the 4. For the purposes of heading No. 59.06, like); the expression “rubberized textile fabrics” means: (c) Fabrics partially covered with flock, dust, powdered dork or the like and (a) Textile fabrics impregnated, coated, bearing designs resulting from these cover or laminated with rubber, treatments; however, imitation pile fabrics remain classified in this (i) Weighing not more than 1,500 heading; g/m² and containing more than 50% by weight of textile (d) Fabrics finished with normal material; or dressings having a basis of amylaceous or similar substances; (ii) Weighing more than 1,500 g/m² and containing more than 50% (e) Wood veneered on a backing of by weight of textile material; textile fabrics (heading No. 4408.00); (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or (f) Natural or artificial abrasive powder sheathed with rubber, of heading No. or grain, on a backing of textile 56.04; fabrics (heading No. 68.05); (c) Fabrics composed of parallel textile (g) Agglomerated or reconstituted mica, yarns agglomerated with rubber, on a backing of textile fabrics irrespective of the weight per square (heading No. 6814.00); or metre; and (h) Metal foil on a backing of textile (d) Plates, sheets or strip, of cellular fabrics (section XV). rubber, combined with textile fabric, where the textile fabric is more than 6. Heading No. 5910.00 does not apply to: mere reinforcement, other than textile products of heading No. (a) Transmission of conveyor belting, of 5811.00. textile material, of a thickness of less than 3 mm; or 5. Heading No. 5907.00 does not apply to: (b) Transmission or conveyor belts or (a) Fabrics in which the impregnation, belting of textile fabric impregnated, coating or covering cannot be seen coated covered or laminated with with the naked eye (usually Chapters rubber or made from textile yarn or 50 to 55, 58 or 60); for the purpose cord impregnated, coated, covered or of this provision, no account should 389 sheathed with rubber (heading No. (iv) Flat woven textile fabrics with 4010.00). multiple warp or weft, whether or not felted, impregnated or coated, 7. Heading No. 5911.00 applies to the of a kind used in machinery or following goods, which do not fall in for other technical purposes; any other heading of Section XI: (v) Textile fabrics reinforced with (a) Textile products in the piece, cut to metal, of a kind used for length or simply cut to rectangular technical purposes; (including square)shape (other than those having the character of the (vi) Cords, braids and the like, products of headings Nos. 5908.00 to whether or not coated, 5910.00) the following only: impregnated or reinforced with metal, of a kind used in industry (i) Textile fabrics, felt and felt-lined as packing or lubricating woven fabrics, coated, covered or materials; laminated with rubber, leather or other material, of a kind used for (b) Textile articles (other than those of card clothing, and similar fabrics headings Nos. 5908.00 to 5910.00) of a kind used for other technical of a kind used for technical purposes purposes; (for example, textile fabrics and felts, endless or fitted with linking (ii) Bolting cloth; devices, of a kind used in paper- making or similar machines (for (iii)Straining cloth of a kind use in example, for pulp or asbestos- oil pressed or the like, of textile cement), gaskets, washers, polishing material or of human hair; discs and other machinery parts). 390 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 5901.00 Textile fabrics coated with gum or amylaceous substances, or a kind used for the outer covers of books or the like; tracking cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hats foundations. 10% kg and m² 5902.00 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 10% kg and m² 5903.00 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No. 5902.00. 10% kg and m² 59.04 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. 5904.10 Linoleum 10% kg and m² 5904.90 Other 10% kg and m² 5905.00 Textile wall coverings. 10% kg and m² 59.06 Rubberised textile fabrics, other than those of heading No. 5902.00 5906.10 Adhesive tape of a width not exceeding 20 cm 10% kg 5906.90 Other: 5906.91 Knitted or crocheted 10% kg and m² 5906.99 Other 10% kg 5907.00 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. 10% kg 391 5908.00 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated. 10% kg 5909.00 Textile hosepiping similar textile tubing, with or without lining, armour or accessories of other materials. 10% kg 5910.00 Transmission or conveyor belts or belting, of textile material, whether or not reinforced with metal or other material 10% kg 5911.00 Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes. 10% kg 392 Chapter 60 Knitted or crocheted fabrics Notes. 1. This Chapter does not cover: laminated, remain classified in heading No. 60.01. (a) Crochet lace of heading No. 598.04; 2. This Chapter also includes fabrics made (b) Labels, badges or similar articles, of metal thread and a kind used in knitted or crocheted, of heading No. apparel, as furnishing fabrics or for 5807.00; or similar purposes. (c) Knitted or crocheted fabrics, 3. Throughout the Nomenclature any impregnated, coated, covered or reference to “knitted” goods includes a laminated, of Chapter 59. However, reference to stitch-bonded goods in knitted or crocheted pile fabrics, which the chain stitches are formed of impregnated, coated, covered or textile yarn. 393 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 60.01 Pile fabrics, including “including “long pile” fabrics and terry fabrics, knitted or crocheted. 6001.001 Of cotton 10% kg and m² 6001.002 Of man-made fibres 10% kg and m² 6001.009 Of other textile materials 10% kg and m² 60.02 Other knitted or crocheted fabrics. 6002.001 Of wool or fine animal hair 10% kg and m² 6002.002 Of cotton 10% kg and m² 6002.003 Of polyester fibres 10% kg and m² 6002.004 Of other man-made fibres 10% kg and m² 6002.009 Other 10% kg and m² 394 Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted Notes. 1. This Chapter applies only to made up style, colour and composition; they knitted or crocheted articles. must also be of corresponding or compatible size. If several separate 2. This Chapter does not cover: components to cover the lower part of the body are presented together (a) Goods of heading No. 62.12; (for example, trousers and shorts, or a skirt or divided skirt and trousers), (b) Worn clothing or other worn articles the constituent lower part shall be the of heading No. 6309.00; or trousers or, in the case of women’s or girls’ suits, the skirt or divided (c) Orthopaedic appliances, surgical skirt, the other garments being belts, trusses or the like (heading No. considered separately. 90.21). The term “suit” includes the 3. For the purposes of headings Nos. 61.03 following sets of garments, whether and 61.04; or not they fulfill all the above conditions: (a) The term “suit” means a set of garments composed of two of three • morning dress, comprising a pieces made up in identical fabric plain jacket (cutaway) with and comprising: rounded tails hanging well down at the back and striped trousers; • one garment designed to cover evening dress (tail-coat), the lower part of the body and generally made of black fabric, consisting of trousers, breeches the jacket of which is relatively or shorts (other than swimwear), short at the front, does not close a skirt or a divided skirt, having and has narrow skirts cut in at the neither braches or bibs, and hips and hanging down behind; • one suit coat or jacket the outer • dinner jackets suits, in which the shell of which, exclusive of jacket is similar in style to an sleeves, consists of tour or more ordinary jacket (through perhaps panels, designed to cover the revealing more of the shirt front), upper part of the body, possibly but has shining silk or imitation with a tailored waistcoat in silk lapels. addition. (b) The term “ensemble” means a set of All of the components of a suit must garments (other than suits and be of the same fabric construction, articles of heading No. 61.07, 61.08 395 or 61.09), composed of several (a) The expression “babies’ garments pieces made up in identical fabric, and clothing accessories” means put up for retail sale, and articles for young children of a body comprising: height not exceeding 86 cm; it also covers babies’ napkins; • one garment designed to cover the upper part of the body, with (b) Articles which are, prima facie, the exception of pullovers which classifiable both in heading No. may form a second upper 6111.00 and in other headings of this garment in the sole context of Chapter are to be classified in twins sets, and of waistcoats heading No. 6111.00. which may also form a second upper garment, and 6. Or the purposes of heading No. 61.12, “ski suits” means garment of sets of • one or two different garments, garments which, by their general designed to cover the lower part appearance and texture, are identifiable of the body and consisting of as intended to be worn principally for trousers, bib and brace overall, skiing (cross-country or alpine). They breeches, shorts (other than consist either of : swimwear), a skirt or a divided skirt. (a) a “ski overall”, that is, a one-piece garment designed to cover the upper All of the components of an and the lower parts of the body; in ensemble must be of the same fabric addition sleeves and a collar the ski construction, style, colour and overall may have pockets or foot composition; they also must be of straps; or corresponding or compatible size. The term “ensemble” does not apply (b) a “ski ensemble”, that is , a set of to track suits or ski suits, of heading garments composed of two or three No. 61.12. pieces, put up for retail sale and comprising: 4. Headings Nos. 61.05 and 61.06 do not cover garments with pockets below the • one garment such as an onorak, waist, with a ribbed waistband or other wind-cheater, wind-jacket or means of lightening at the bottom of the similar article, closed by a slide garment, or garments having an average fastener (zipper), possibly with a of less than 10 stitches per linear waistcoat in addition, and centimeter in each direction counted on an area measuring at least 10cm x 10 • one pair of trousers whether or cm. Heading No. 61.05 does not cover not extending above waist-level, sleeveless garments. one pair of breeches or one bib and brace overall. 5. For the purposes of heading No. 6111.00; The “ski ensemble” may also consist of the overall similar to the one mentioned in paragraph (a) above 396 and a type of padded, sleeveless excluding heading No. 6111.00, are to jacket worn over the overall. be classified in heading No. 6113.00. All the components of a “ski 8. Articles of this Chapter which cannot be ensemble” must be made up in a identified as either men’s or boys’ fabric of the same texture, style and garments or as women’s or girls’ composition whether or not of the garments are to be classified in the same colour; they also must be of headings covering women’s or girls’ corresponding or compatible size. garments. 7. Garments which are, prima facie, 9. Articles of this Chapter may be made of classifiable both in heading No. 6613.00 metal thread. and in other headings of this Chapter, 397 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 6101.00 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 61.03 10% kg and No 6102.00 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski- jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading No. 61.04 10% kg and No 6103.10 Suits 10% kg and No 6103.101 Shirt-jac suits 10% kg and No 6103.109 Other 10% kg and No 6103.20 Ensembles 10% kg and No 6103.30 Jackets and blazers 6103.301 Shirt jacs 10% kg and No 6103.309 Other 10% kg and No 6103.40 Trousers, bib and brace overalls, breeches and shorts 6103.401 Trousers and shorts 10% kg and No 66103.409 Other 10% kg and No 61.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. 6104.10 Suits 10% kg and No 6104.20 Ensembles: 6104.201 Of cotton 10% kg and No 6401.202 Of man-made fibres 10% kg and No 6104.209 Of other textile materials 10% kg and No 6104.30 Jackets and blazers 10% kg and No 6104.40 Dresses: 6104.401 Of cotton 10% kg and No 6104.402 Of man-made fibres 10% kg and No 6104.409 Of other textile materials 10% kg and No 6104.50 Skirts and divided skirts: 398 6104.501 Of cotton 10% kg and No 6104.502 Of man-made fibres 10% kg and No 6104.509 Of other textile material 10% kg and No 6104.60 Trousers, bib and brace overalls, breeches and shorts 6104.601 Trousers and shorts 10% kg and No 6104.609 Other 10% kg and No 61.05 Men’s or boys’ shirts, knitted or crocheted. 6105.10 Of cotton 10% kg and No 6105.20 Of man-made fibres 10% kg and No 6105.90 Of other textile materials 10% kg and No 61.06 Women’s or girls’ blouses, shirts and shirt- blouses, knitted or crocheted. 6106.10 Of cotton: 6106.101 Blouses and shirt-blouses 10% kg and No 6106.102 Shirts 10% kg and No 6106.20 Of man-made fibres: 6106.201 Blouses and shirt-blouses 10% kg and No 6106.202 Shirts 10% kg and No 6106.90 Of other textile materials: 6106.901 Blouses and shirt-blouses 10% kg and No 6106.902 Shirts 10% kg and No 61.07 Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gown and similar articles, knitted or crocheted. 6107.10 Underpants and briefs: 6107.11 Of cotton 10% kg and No 6107.12 Of man-made fibres 10% kg and No 6107.19 Of other textile materials 10% kg and No 6107.20 Nightshirts and pyjamas: 6107.21 Of cotton 10% kg and No 6107.22 Of man-made fibres 10% kg and No 6107.29 Of other textile materials 10% kg and No 6107.90 Other: 6107.91 Of cotton 10% kg and No 6107.92 Of man-made fibres 10% kg and No 6107.99 Of other textile materials 10% kg and No 61.08 Women’s or girls’ petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gown and similar articles, knitted or crocheted. 399 6108.10 Slips and petticoats: 6108.11 Of man-made fibres 10% kg and No 6108.19 Of other textile materials 10% kg and No 6108.20 Briefs and panties: 6108.21 Cotton 10% kg and No 6108.22 Of man-made fibres 10% kg and No 6108.29 Of other textile materials 10% kg and No 6108.30 Nightdresses and pyjamas: 6108.31 Cotton 10% kg and No 6108.32 Of man-made fibres 10% kg and No 6108.39 Of other textile materials 10% kg and No 6108.90 Other 6108.91 Of cotton 6108.911 Undergarments 10% kg and No 6108.919 Other 10% kg and No 6108.92 Of man-made fibres 6108.921 Undergarments 10% kg and No 6108.929 Other 10% kg and No 6108.99 Of other textile materials 6108.911 Undergarments 10% kg and No 6108.999 Other 10% kg and No 61.09 T-shirts, singlets and other vests, knitted or crocheted. 6109.10 Of cotton: 6109.901 Singlets and other vests 10% kg and No 6109.902 Singlets and other vests 10% kg and No 61.10 Jerseyhs, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. 6110.10 Of wool or fine animal hair 10% kg and No 6110.20 Of Cotton 10% kg and No 6110.30 Of man-made fibres 10% kg and No 6110.90 Of other textile materials 10% kg and No 6111.00 Babies’ garments and clothing accessories, knitted or crocheted. 10% kg and No 400 61.12 Track suits, ski suits and swimwear, knitted or crocheted. 6112.10 Track suits: 6112.11 Of cotton 10% kg and No 6112.12 Of synthetic fibres 10% kg and No 6112.19 Of other textile materials 10% kg and No 6112.20 Ski suits 10% kg and No 6112.30 Men’s or boys’ swimwear 10% kg and No 6112.40 Women’s or girls’ swimwear 10% kg and No 6113.00 Garments, made up of knitted or crocheted fabrics of heading No. 5903.00, 59.06 or 5907.00 10% kg and No 6114.00 Other garments, knitted or crocheted. 10% kg and No 61/15 Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted. 6115.001 Panty hose and tights, of synthetic fibres 10% kg and No 6115.002 Panty hose and tights, of other textile materials 10% kg and No 6115.003 Women’s full-length or knee-length hosiery, of synthetic fibres 10% kg and No 6115.004 Socks and ankle-socks 10% kg and No 6115.009 Other 10% kg and No 61.16 Gloves, mittens and mitts, knitted or crocheted. 6116.10 Gloves impregnated, coated or covered with plastics or rubber 10% kg and No 6116.90 Other 10% kg and No 61.17 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. 6117.10 Shawls, scarves, mufflers, mantillas, veils and the like 10% kg and No 401 6117.20 Ties, bow ties and cravats 10% kg and No 6117.80 Other accessories 10% kg and No 6117.90 Parts 10% kg and No 402 Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted. Notes. 1. This Chapter applies only to made up style, colour and composition; they articles of any textile fabric other than must also be of corresponding or wadding, excluding knitted or crocheted compatible size. If several separate articles (other than those of heading No. components to cover the lower ;part 62.12). of the body are presented together (for example, trousers and shorts, or 2. This Chapter does not cover: a skirt or divided skirt and trousers), the constituent lower part shall be the (a) Worn clothing or other worn articles trousers, or, in the case of a women’s of heading No. 6309.00; or or girls’ suits, the skirt or divided skirt, the other garments being (b) Orthopaedic appliances, surgical considered separately. belts, trusses or the like (heading No. 91.21). The term “suit” includes the following sets of garments, whether 3. For the purposes of headings Nos. 62.03 or not they fulfill al the above and 62.04; conditions: (a) The term “suit” means a set of (i) Morning dress, comprising a garments composed of two or three plain jacket (cutaway) with pieces made up in identical fabric rounded tails hanging well down and comprising: at the back and striped trousers; (i) One garment designed to cover (ii) Evening dress (tailcoat), the lower part of the body and generally made of black cloth, consisting of trousers, breeches the jacket of which is relatively or shorts (other than swimwear), short at the front, does not close a skirt or a divided skirt, having and has narrow skirts cut in at the neither braces or bibs, and hips and hanging down behind; (ii) One suit coat or jacket the outer (iii)Dinner jackets suits, in which the shell of which, exclusive or jacket is similar in style to an sleeves, consists of four or more ordinary jacket (though perhaps panels, designed to cover the revealing more of the shirt front), upper part of the body, possible but has shiny silk or imitation with a tailored waistcoat in silk lapels. addition. (b) The term “ensemble” means a set of All of the components of a suit must garments (other than suits and be of the same fabric construction, articles of heading No. 62.07 or 403 62.08) composed of several pieces excluding heading No. 6209.00, are to made up in identical fabric, put up be classified in heading No. 6210.00 for retail sale, and comprising: 6. For the purposes of heading No. 62.11, (i) One garment designed to cover “ski suits” means garments or sets of the upper part of the body, with garments which, by their general the exception of waistcoats appearance and texture, are identifiable which may also form a second as intended to be worn principally for upper garment, and skiing (cross-country or alpine). They consist either of: (ii) One or two different garments, designed to cover the lower part (a) A “ski overall”, that is, a one-piece of the body and consisting of garment designed to cover the upper trousers, bib and brace overalls, and the lower parts of the body; in breeches, shorts (other than addition to sleeves and a collar the swimwear), a skirt or a divided ski overall may have pockets or skirt. footstraps; or All of the components of an (b) A “ski ensemble”, that is, a set of ensemble must be of the same fabric garments composed of two or three construction, style, colour and pieces put up for retail sale and composition; they also must be of comprising: corresponding or compatible size. The term “ensemble” does not apply (i) One garment such as an anorak, to tract suits or ski suits, of heading wind-cheater; wind-jacket or No. 62.11. similar article, closed by a slide fastener (zipper), possibly with a 4. For the purposes of heading No. waistcoat in addition, and 6209.00; (ii) One pair of trousers whether or (a) The expression “babies” garments not extending above waist-level, and clothing accessories” means one pair of breeches or one bib articles for young children of a body and brace overall. height not exceeding 86 cm; it also covers babies’ napkins; The “ski ensemble” may also consist of an overall similar to the one (b) Articles which are, prima facie, mentioned in paragraph (a) above classifiable both in heading No. and a type of padded, sleeveless 6209.00 and in other headings of this jacket worn over the overall. Chapter are to be classified in heading No. 6209.00 All the components of a “ski ensemble” must be made up in a 5. Garments which are, prima facie, fabric of the same texture, style and classifiable both in heading No. 6210.00 composition whether or not of the and in other headings of this Chapter, same colour; they also must be of corresponding or compatible size. 404 garments or as women’s or girls’ 7. Scarves and articles of the scarf type, garments are to be classified in the square of approximately square, of headings covering women’s or girls’ which no side exceeds 60 cm, are to be garments. classified as handkerchiefs (heading No. 6213.00). Handkerchiefs of which any 9. Articles of this Chapter may be made of side exceeds 60 cm are to be classified in metal thread. heading No. 6214.00. 8. Articles of this Chapter which cannot be identified as either men’s or boys’ 405 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 62.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading No. 62.03. 6201.10 Overcoats, raincoats, car-coats, capes, cloaks and similar articles 10% kg and No 6201.90 Other 10% kg and No 62.02 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, other than those of heading No. 62.04. 6202.10 Overcoats, raincoats, car-coats, capes, cloaks and similar articles 10% kg and No 6202.90 Other 10% kg and No 62.03 Men’s or boys’ suits ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). 6203.10 Suits: 6203.11 Of wool or fine animal hair 10% kg and No 6203.111 Shirt jac suits 10% kg and No 6203.119 Other 10% kg and No 6203.12 Of synthetic fibres 6203.121 Shirt jac suits 10% kg and No 6203.129 Other 10% kg and No 6203.19 Of other textile materials 6203.191 Shirt jac suits 10% kg and No 6203.199 Other 10% kg and No 6203.20 Ensembles 10% kg and No 6203.30 Jackets and blazers 6203.301 Shirt jac suits 10% kg and No 6203.309 Other 10% kg and No 6204.40 Trousers, bib and brace overalls, breeches and shorts: 6203.41 Of wool or fine animal hair 6203.411 Trousers and shorts 10% kg and No 6203.419 Other 10% kg and No 406 6203.42 Of cotton 6203.421 Trousers and shorts 10% kg and No 6203.429 Other 10% kg and No 6203.43 Of synthetic fibres 6203.431 Trousers and shorts 10% kg and No 6203.439 Other 10% kg and No 6203.49 Of other textile materials 6203.491 Trousers and shorts 10% kg and No 6203.499 Other 10% kg and No 62.04 Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bid and brace overalls, breeches and shorts (other than swimwear). 6204.10 Suits 10% kg and No 6204.20 Ensembles: 6204.201 Of cotton 10% kg and No 6204.202 Of man-made fibres 10% kg and No 6204.209 Of other textile materials 10% kg and No 6204.30 Jackets and blazers 10% kg and No 6204.40 Dresses: 6204.401 Of cotton 10% kg and No 6204.402 Of man-made fibres 10% kg and No 6204.409 Of other textile materials 10% kg and No 6204.50 Skirts and divided skirts: 6204.501 Of cotton 10% kg and No 6204.502 Of man-made fibres 10% kg and No 6204.509 Of other textile materials 10% kg and No 6204.60 Trousers, bib and brace overalls, breeches and shorts: 6204.601 Trousers and shorts, of cotton 10% kg and No 6204.602 Trousers and shorts, of man-made fibres 10% kg and No 6204.603 Trousers and shorts, of other textile materials 10% kg and No 6204.604 Other, of cotton 10% kg and No 6204.605 Other, of man-made fibres 10% kg and No 6204.609 Other, of other textile materials 10% kg and No 62.05 Men’s or boys’ shirts. 6205.10 Of wool or fine animal hair 10% kg and No 6205.20 Of cotton 10% kg and No 6205.30 Of man-made fibres 10% kg and No 6204.90 Of other textile materials 10% kg and No 407 62.06 Women’s or girls’ blouses, shirts and shirt- blouses. 6206.10 Of silk or silk waste: 6206.101 Blouses and shirt-blouses 10% kg and No 6206.102 Shirts 10% kg and No 6206.20 Of wool or fine animal hair: 6206.201 Blouses and shirt-blouses 10% kg and No 6206.202 Shirts 10% kg and No 6206.30 Of cotton: 6206.301 Blouses and shirt-blouses 10% kg and No 6206.302 Shirts 10% kg and No 6206.40 Of man-made fibres: 6206.401 Blouses and shirt-blouses 10% kg and No 6206.402 Shirts 10% kg and No 6206.90 Of other textile materials: 6206.901 Blouses and shirt-blouses 10% kg and No 6206.902 Shirts 10% kg and No 62.07 Men’s or boys’ singlets and other vests, underpants, briefs, night-shirts, pyjamas, bathrobes, dressing gown and similar articles. 6207.10 Underpants and briefs: 6207.11 Of cotton 10% kg and No 6207.19 Of other textile materials 10% kg and No 6207.20 Nightshirts and pyjamas: 6207.21 Of cotton 10% kg and No 6207.22 Of man-made fibres 10% kg and No 6207.29 Of other textile materials 10% kg and No 6207.90 Other: 6207.901 Bathrobes, dressing gowns and similar articles 10% kg and No 6207.909 Other 10% kg and No 62.08 Women’s or girls’ singlets and other vests, slips, petti-coats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles. 6208.10 Slips and petticoats: 6208.11 Of man-made fibres 10% kg and No 6208.19 Of other textile materials: 6208.191 Of cotton 10% kg and No 408 6208.199 Other 10% kg and No 6208.20 Nightdresses and pyjamas: 6208.21 Of cotton 10% kg and No 6208.22 Of man-made fibres 10% kg and No 6208.29 Of other textile materials 10% kg and No 6208.90 Other: 6208.91 Of cotton: 6208.911 Negliges, bathrobes, dressing gowns and similar articles 10% kg and No 6208.919 Other 10% kg and No 6208.92 Of man-made fibres: 6208.921 Negliges, bathrobes, dressing gowns and similar articles 10% kg and No 6208.929 Other 10% kg and No 6208.99 Of other textile materials: 6208.991 Negliges, bathrobes, dressing gowns and similar articles 10% kg and No 6208.999 Other 10% kg and No 6209.00 Babies’ garments and clothing accessories. 10% kg and No 6210.00 Garments, made up of fabrics of heading No. 5602.00, 56.03.00, 5903.00, 59.06 or 5907.00. 10% kg and No 62.11 Track suits, ski suits and swimwear; other garments 6211.10 Swimwear: 6211.11 Men’s or boys’ 10% kg and No 6211.12 Women’s or girls’ 10% kg and No 6211.20 Ski suits 10% kg and No 6211.30 Other garments, men’s or boys 10% kg and No 6211.40 Other garments, women’s or girls’ 10% kg and No 62.12 Brassierers, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. 6212.10 Brassieres 10% kg and No 6212.20 Girdles and panty-girdles 10% kg and No 6212.30 Corselettes 10% kg and No 6212.90 Other 10% kg and No 6213.00 Handkerchiefs. 10% kg and No 5214.00 Shawls, scarves, mufflers, mantillas, veils and the like. 10% kg and No 6215.00 Ties, bow ties cravats. 10% kg and No 409 62.16 Gloves, mittens and mitts. 6216.001 Industrial gloves 10% kg and No 6216.009 Other 10% kg and No 62.17 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No. 62.12. 6217.10 Accessories 10% kg 6217.90 Parts 10% kg 410 Chapter 63 Other made up textile articles; sets, worn clothing and worn textile articles; rags Notes. 1. Sub-Chapter 1 applies only to made up articles, of any textile fabric. (iv) Furnishing articles, other than carpets of headings 2. Sub-Chapter 1 does not cover: Nos. 57.01 to 5705.00 and tapestries of heading No. (a) Goods of Chapters 56 to 62; or 5805.00; (b) Worn clothing or other worn (b) Footwear and headgear of any articles of heading No. 6309.00. material other than asbestos. 3. Heading No. 6309.00 applies only to In order to be classified in this heading, the following goods: the articles mentioned above must comply with both of the following (a) Articles of textile materials: requirements: (i) Clothing and clothing (i) They must show signs of accessories, and parts appreciable wear, and thereof; (ii) They must be presented in bulk (ii) Blankets and raveling rugs; or in babies, sacks or similar (iii)Bed linen, table linen, toilet packings. linen and kitchen linen; 411 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIA NO. OF (S) L DUTY RATES 1.OTHER MADE UP TEXTILE ARTICLES 63.01 Blankets and traveling rugs. 6301.10 Electric blankets 10% kg 6301.20 Blankets (other than electric blankets) and traveling rugs, of wool or of fine animal hair. 10% kg 6301.30 Blankets (other than electric blankets and traveling rugs, of cotton 10% kg 6301.40 Blankets (other than electric blankets and traveling rugs, of synthetic fibres 10% kg 6301.90 Other blankets and traveling rugs 10% kg 63.02 Bed linen, table linen, toilet linen and kitchen linen. 6302.10 Bed linen, knitted or crocheted 10% kg 6302.20 Other bed linen, printed: 6302.21 Of cotton 10% kg 6302.22 Of man-made fibres 10% kg 6302.29 Of other textile materials 10% kg 6302.30 Other bed linen: 6302.31 Of cotton 10% kg 6302.32 Of man-made fibres 10% kg 6302.39 Of other textile materials 10% kg 6302.40 Table linen, knitted or crocheted 10% kg 6302.50 Other table linen: 6302.51 Of cotton 10% kg 6302.52 Of flax 10% kg 6302.53 Of man-made fibres 10% kg 6302.59 Of other textile materials 10% kg 6302.60 Toilet linen and kitchen linen, of terry 10% kg toweling and similar terry fabrics, of cotton 6302.90 Other: 6302.91 Of cotton 10% kg 6302.92 Of flax 10% kg 6302.93 Of man-made fibres 10% kg 6302.99 Of other textile materials 10% kg 63.03 Curtains (including drapes) and interior 412 blinds; curtain or bed valances. 6303.001 Curtain (including drapes), of cotton 10% kg 6303.002 Curtain (including drapes), of synthetic fibres 10% kg 6303.003 Curtain (including drapes), of other textile materials 10% kg 6303.004 Other, of cotton 10% kg 6303.005 Other, of synthetic fibres 10% kg 6303.009 Other, of 0ther materials. 10% kg 63.04 Other furnishing articles, excluding those of heading No. 94.04 6404.10 Bedspreads: 6304.11 Knitted or crocheted 10% kg 6304.19 Other 10% kg 6304.90 Other 10% kg 63.05 Sacks and bags, of a kind used for the packing of goods 6305.10 Of jute or of other textile bast fibres of heading No. 53.03 10% kg and No. 6305.20 Of cotton 10% kg and No. 6305.30 Of man-made textile materials: 6305.31 Of polyethylene or polypropylene strip or the like 10% kg and No. 6305.39 Other 10% kg and No. 6305.90 Of other textile materials 63.06 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. 6306.10 Tarpaulins, awnings and sunblinds: 6306.101 Tarpaulins 10% kg 6306.102 Awnings 10% kg 6306.103 Sunblinds 10% kg 6306.20 Tents 10% kg 6306.30 Sails 10% kg 6306.40 Pneumatic mattresses 10% kg 6306.90 Other 10% kg 63.07 Other made up articles, including dress patterns. 413 6307.10 Floor-cloths, dish-cloths, dusters and similar cleaning cloths 10% kg 6307.20 Life-jackets and life-belts 10% kg 6307.90 Other: 6307.901 Dress patterns, of canvas 10% kg 6307.902 Dress pattern, of other textile materials 10% kg 6307.903 Flags pennants and banners 10% kg 6307.904 Pin cushions 10% kg 6307.905 Sanitary towels 10% kg 6307.909 Other 10% kg II. SETS 6308.00 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. 10% kg III. WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS 6309.00 Worn clothing and other worn articles. 10% kg 6310.00 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. 10% kg 414 Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding- crops and parts thereof; prepared feathers and articles made therewith, artificial flowers; articles of human hair Chapter 64 Footwear, gaiters and the like; parts of such articles Notes. 1. This Chapter does not cover: any textile material visibly coated or covered externally with one or both of (a) Footwear without applied soles, of those materials. textile material (Chapter 61 or 62); 4. Subject to Note 3 to this Chapter: (b) Worn footwear of heading No. 6309.00; (a) The material of the upper shall be taken to be the constituent material (c) Articles of asbestos (heading No. having the greatest external surface 6812.00); area, no account being taken of accessories or reinforcements such as (d) Orthopaedic footwear or other ankle patches, edging, orthopaedic appliances, or parts ornamentation, buckles, tabs, eyelet thereof (heading No. 90.21); or stays or similar attachments; (e) Toy footwear or skating boots with (b) The constituent material of the outer ice or roller skates attached; shin- sole shall be taken to be the material guards or similar protective having the greatest surface area in sportswear (Chapter 95). contact with the ground, no account being taken of accessories or 2. For the purposes of heading No. 64.06, reinforcements such as spikes, bars, the expression “parts” does not include nails, protectors or similar pegs, boot protectors, eyelets, boot attachments. hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are Subheading Note. to be classified in their appropriate headings) or buttons or other goods of 1. For the purposes of subheadings Nos. heading No. 96.06. 6402.10, 6403.10 and 6404.11, the expression “sports footwear” applies 3. For the purposes of this Chapter, the only to: expression “rubber or plastics” includes 415 (a) Footwear which is designed for a (b) Skaking boots, ski-boots and cross- sporting activity and has, or has country ski footwear, wrestling provision for the attachment of, boots, boxing boots and cycling spikes, sprigs, stops, clips, bars or shoes. the like; 416 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 64.01 Waterproof footwear with outer soles and uppers of rubber or plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. 6401.10 Footwear incorporating a protective metal toe-cap 10% kg and pair 6401.90 Other footwear 10% kg and pair 64.02 Other footwear with outer soles and uppers of rubber or plastics 6402.10 Sports footwear 10% kg and pair 6402.20 Footwear with upper straps or thongs assembled to the sole by means of plugs 10% kg and pair 6402.30 Other footwear, incorporating a protective metal toe-cap 10% kg and pair 6402.90 Other footwear 10% kg and pair 64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. 6403.10 Sports footwear 10% kg and pair 6403.20 Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe. 10% kg and pair 6403.30 Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap 10% kg and pair 6403.40 Other footwear, incorporating a protective metal toe-cap 10% kg and pair 6403.50 Other footwear with outer soles of leather 10% kg and pair 6403.90 Other footwear 10% kg and pair 64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and upper of textile materials. 6404.10 Footwear with outer soles of rubber or plastics: 417 6404.11 Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like 10% kg and pair 6404.19 Other 10% kg and pair 6404.20 Footwear with outer soles of leather or composition leather 10% kg and pair 64.05 Other footwear. 6405.10 With uppers of leather or composition leather 10% kg and pair 6405.20 With upper of textile materials 10% kg and pair 6405.90 Other 10% kg and pair 64.06 Parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and their parts. 6406.10 Uppers and parts thereof, other than stiffeners 10% kg 6406.20 Outer soles and heels, of rubber or plastics 10% kg 6406.90 Other: 6406.901 Gaiters, leggings and similar articles, and their parts 10% kg 6406.902 Sports footwear identifiable as such but not to include tennis shoes, sneakers and similar multiple footwear 5% kg 6406.909 Other 10% kg 418 Chapter 65 Headgear and its parts Notes. 1. This Chapter does not cover: (c) Dolls’ hats, other toy hats or carnival articles of Chapter 95. (a) Worm headgear of heading No. 6309.00; 2. Heading No. 6502.00 does not cover hat (b) Asbestos headgear (heading No. shapes made by sewing, other than those 6812.00); or obtained simply by sewing strips in spirals. 419 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 6501.00 Hat-forms, hat bodies and hoods of felt, neither blocked 10% kg and No to shape or with made brims; plateaux and manchons (including slit manchons), or felt. 6502.00 Hat-shapes, plaited or made by assembling strips of any 10% kg and No material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. 6503.00 Felt hats and other felt headgear, made from the hat 10% kg and No bodies, hoods or plateaux of heading No. 6501.00, whether or not lined or trimmed 6504.00 Hats and other headgear, plaited or made by assembling 10% kg and No strips of any material, whether or not lined or timed. 65.05 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets or any material, whether or not lined or timed. 6505.10 Hair-nets: 6505.101 Of human hair 10% kg and No 6505.109 Of other materials 10% kg and No 6505.190 Other 10% kg and No 65.06 Other headgear, whether or not lined or trimmed. 6506.10 Safety headgear. 10% kg and No 6506.90 Other: 6506.901 Of rubber or of plastics 10% kg and No 6506.9O9 Of other materials 10% kg and No 6507.00 Head-bands, linings, covers, hat foundations, hat frames, 5% kg and No peaks and chinstraps, for headgear. 420 Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. Notes. 1. This Chapter does not cover: umbrellas, toy sun umbrellas). (a) Measure walking-stocks or the like 2. Heading No. 6603.00 does not cover (heading No. 90.17); parts, trimmings or accessories of textile material, to covers, tassels, thongs, (b) Firearm-sticks, sword-sticks, loaded umbrella cases or the like, or any walking-sticks or the like (Chapter material. Such goods presented with, 93); or but not fitted to, articles of headings No. 66.01 or 6602.00 are to be treated as (c) Goods of Chapter 95 (for example, forming part of those articles. toy 421 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 66.01 Umbrellas and sun umbrellas (including waling-stick umbrellas, garden umbrellas and similar umbrellas). 6601.10 Garden or similar umbrellas 15% kg and No 6601.90 Other 15% kg and No 6602.00 Walking-sticks, seat-sticks, whips, riding- 15% kg crops and the like. 6603.00 Arts, trimmings and accessories of articles 15% kg of heading No. 66.01 or 6602.00. 422 Chapter 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair Notes. 1. This Chapter does not cover: (b) Articles of apparel or clothing (a) Straining cloth of human hair accessories in which feathers or (heading No. 5911.00); down constitute no more than mere trimming or padding; or (b) Flora motifs of lace, of embroidery or other textile fabric (Section XI); (c) Artificial flowers or foliage or parts thereof or made up articles of (c) Footwear (Chapter 64); heading No. 67.02. (d) Headgear or hair-nets (Chapter 65); 3. Heading No. 67.02 does not cover: (e) Toys, sports requisites or carnival (a) Articles of glass (Chapter 70); or articles (Chapter 95); or (b) Articles flowers, foliage or fruit of (f) Feather dusters, powder-puffs or hair pottery, stone, metal, wood or other sieves (Chapter 96). materials, obtained in one piece by moulding, forging, carving, stamping 2. Heading No. 67.01 does not cover: or other process, or consisting of parts assembled otherwise than by (a) Articles in which feathers or down binding, glueing, fitting into one constitute only filling or padding (for another or similar methods. example, bedding of heading No. 94.04); 423 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 67.01 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading no. 0505.00 and worked quills and scapes). 6701.001 Fans 15% kg 6701.002 Other articles 15% kg 6701.009 Other 15% kg 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 15% kg 6702.001 Artificial flowers, foliage and fruit; articles made of artificial flowers, foliage or fruit. 15% kg 6702.009 Other 15% kg 6703.00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. 15% kg 6704.00 Wigs, false beards, eyebrows, and eyelashes, switches and the like, of human or animal hair or textile materials; articles of human hair not elsewhere specified or included. 15% kg 424 Section XIII Articles of stone, plaster, cement, asbestos, mica or similar material; ceramic products; glass and glassware Chapter 68 Articles of stone, plaster, cement, asbestos, mica or similar materials Notes. 1. This Chapter does not cover: (i) Articles of Chapter 91 (for example, clocks and clock cases); (a) Goods of Chapter 25; (j) Articles of Chapter 94 (for example, (b) Coated, impregnated or covered furniture, lamp and light fittings, paper of heading No. 48.10 or 48.11 prefabricated buildings); (for example, paper coated with mica powder or graphite, bituminized or (k) Articles of Chapter 95 (for example, asphalted paper); toys, games and sports requisites); (c) Coated, impregnated or covered (l) Articles of heading No. 96.02, if textile fabric or Chapter 56 or 59 (for made of materials specified in Note example, fabric coated or covered 2(b) to Chapter 96, or of heading with mica powder, bituminized or No. 96.06 (for example, buttons), asphalted fabric); No. 96.09 (for example, slate pencils) or No. 96.10 (for example, (d) Articles of Chapter 71; drawing slates); or (e) Tools or parts of tools, of Chapter (m) Articles of Chapter 97 (for example, 82; works of art). (f) Lithographic stones of heading No. 2. In heading No. 68.02 the expression 84.42; “worked monumental or building stone" applies not only to the varieties of stone (g) Electrical insulators (heading No. referred to in heading No. 2515.00 or 85.46) or fittings of insulating 2616.00 but also to all other natural material of heading No. 85.47); stone (for example, quartzite, flint, dolomite and steatite) similarly worked; (h) Dental burrs (heading No. 90.18); it does not, however, apply to slate. 425 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 6801.00 Setts, curbstones and flagstones, of natural stone (except slate). 10% kg 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading No. 6801.0; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate). 6802.001 Articles 10% kg 6802.009 Other 10% kg 68.03 Worked slate and articles of slate or of agglomerated slate. 6803.001 Troughs, reservoirs, basins and sinks 10% kg 6803.009 Other 10% kg 6804.00 Millstones, grindstones, grinding wheels and the like, without frame-work, for grinding, sharpening, polishing trueing or cutting, hand sharpening or polishing stones and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. 10% kg 68.05 Natural or artificial abrasive powder or gain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. 6805.10 On a base of woven textile fabric only 10% kg 6805.20 On a base of paper or paperboard only 10% kg 6805.130 On a base of other materials 10% kg 426 6806.00 Slag wool, rock wool and similar mineral wools, exfoliated vermiculite, expanded clays, foamed slag and similar expanded minerals materials; mixtures and articles of heat insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading No. 68.11 or 68.12 or of Chapter 69. 10% kg 6807.00 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). 5% kg 6808.00 Panels, boards, titles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood agglomerated with cement, plaster of other mineral blinders. 5% kg 68.09 Articles of plaster of compositions based on plaster. 6809.001 Panels, boards, sheets or tiles 5% kg 6809.002 Industrial moulds 5% kg 6809.009 Other 5% kg 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced 6810.10 Tiles, flagstones, bricks and similar articles: 6810.11 Building blocks and bricks 10% kg 6810.19 Other 10% kg 6810.20 Pipes 10% kg 6810.90 Other articles: 6810.91 Prefabricated structural components for building or civil engineering 10% kg 6810.99 Other: 6810.991 Statues, statuettes, animal figures; vases, flower-pots, architectural and garden ornaments; bird-baths, fountain basins, tombstones; reservoirs and troughs 20% kg Other 20% kg 68.11 Articles of asbestos-cement, of cellulose fibre- cement or the like 427 6811.10 Corrugated sheets 10% kg 6811.20 Other sheets, panels, tiles and similar articles 5% kg 6811.30 Tubes, pipes and tube or pipe fittings 10% kg 6811.90 Other 10% kg 6812.00 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, foot-wear, gaskets) whether or not reinforced, or other than goods of heading No. 68.11 or68.13. 10% kg 68.13 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads) not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials. 6813.10 Brake linings and pads 10% kg 6813.90 Other 10% kg 6814.00 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. 10% kg 6815.00 Articles of stone or of other mineral substances (including articles of peat), not elsewhere specified or included. 5% kg 428 Chapter 69 Ceramic product Notes. 1. This Chapter applies only to ceramic products which have been fired after (f) Artificial teeth (heading No. 90.21); shaping. Headings Nos. 69.04 to 6914.00 apply only to such products (g) Articles of Chapter 91 (for example, other than those classifiable in headings clocks and clock cases); Nos. 6901.00 to 6903.00. (h) Articles of Chapter 94 (for example, 2. This Chapter does not cover: furniture, lamps and lighting fittings, prefabricated buildings); (a) Products of heading No. 2844.00; (i) Articles of Chapter 95 (for example, (b) Articles of Chapter 71 (for example, toys, games and sports requisites); imitation jewellery); (j) Articles of heading No. 96.06 (for (c) Cermets of heading no. 8113.00; example, buttons) or of heading No. 9614.00 (for example, smoking (d) Articles of Chapter 82; pipes); or (e) Electrical insulators heading no. (k) Articles of Chapter 97 (for example, 84.46) or fittings of insulating works of art). material of heading No. 85.47; 429 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 1. GOODS OF SILICEOUS FOSSIL MEALS OR OF SIMILAR SILICEOUS EARTHS, AND REFRACTORY GOODS 6901.00 Bricks, blocks, tiles and other ceramic goods of siliceous fossils meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. 10% kg 69.02 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossils meals or similar siliceous earths. 6902.001 Refractory bricks 10% kg 6902.009 Other 10% kg 6903.00 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths. 10% kg II. OTHER CERAMIC PRODUCTS 69.04 Ceramic building bricks, flooring blocks, support or filter tiles and the like. 6904.10 Building bricks 10% kg 6904.90 Other 6904.901 Tiles 5% kg 6904.909 Other 10% kg 69.05 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. 6905.10 Roofing tiles 5% kg 6905.90 Other 10% kg 6906.00 Ceramic pipes, conduits, guttering and 10% kg pipe fittings. 430 69.07 Unglazed ceramic flags and paving, hearth or wall tile; unglazed ceramic mosaic cubes and the like, whether or not on a backing. 6907.001 Tiles 5% kg and No 6907.002 Mosaic cubes and the like 5% kg and No 6907.009 Other 5% kg 69.08 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing. 6908.001 Tiles 5% kg and No 6908.002 Mosaic cubes and the like 5% kg and No 6908.009 Other 5% kg 6909.00 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. 69.10 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cistern, urinals and similar sanitary fixtures. 6910.001 Sinks 10% kg and No 6910.002 Wash basins and wall basin pedestals 10% kg and No 6910.003 Baths 10% kg and No 6910.004 Bidets 10% kg and No 6910.005 Water closet pans (lavatory bowls) 10% kg and No 6910.006 Flushing cisterns (tanks) 10% kg and No 6910.007 Urinals 10% kg and No 6910.008 Complete lavatory sets 10% kg and No 6910.009 Other 10% kg 69.11 Tableware, kitchenware, other household articles and toilet articles, of porcelain of china. 6911.10 Tableware and kitchenware 431 6911.101 Tableware 10% kg 6911.102 Kitchenware 10% kg 6911.90 Other 10% kg 69.12 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. 6912.001 Tableware and kitchenware 10% kg 6912.009 Other 10% kg 6913.00 Statuettes and other ornamental ceramic 20% kg articles. 6914.00 Other ceramic articles. 10% kg 6914.01 Table lamps and light fittings (electrical) 20% kg 432 Chapter 70 Glass and glassware Notes. 1. This Chapter does not cover: 2. For the purposes of headings Nos. 70.03, 7004.00 and 70.05: (a) Goods of heading No. 32.07 (for (a) Glass is not regarded as “worked” by example, vitrifiable enamels and reason of any process it has glazes, glass frit, other glass in the undergone before annealing; form of powder, granules or flakes); Subheading Note: (b) Articles of Chapter 71 (for example, imitation jewellery); 1. For the purposes of subheadings Nos. 7013.21, 7013.31 and 7013.91, the (c) Optical fibre cables of heading No. expression “lead crystal” means only 85.44, electrical insulators (heading glass having a minimum lead monoxide No. 85.46) or fittings of insulating (PbO) content by weight of 24%. material of heading No. 85.47; (b) Cutting to shape does not affect the classification of glass in sheets; (d) Optical fibres, optically worked (c) The expression “absorbent or optical elements, hypodermic reflecting layer” means a syringes, artificial eyes, microscopically thin coating of metal thermometers, barometers, or of a chemical compound (for hydrometers or other articles of example, metal oxide) which Chapter 90; absorbs, for example, infra-red light or improves the reflecting qualities (e) Lamps or lighting fittings, of the glass while still allowing it to illuminated signs, illuminated name- retain a degree of transparency or plates or the like, having a translucency. permanently fixed light source, or parts thereof of heading No. 94.05; 3. The products referred to in heading No. 7006.00 remain classified in that heading (f) Toys games, sports requisites, whether or not they have the character of Christmas tree ornaments or other articles. articles of Chapter 95 (excluding glass eyes without mechanisms for 4. For the purposes of heading No. 70.19, dolls or for other articles of Chapter the expression “glass wool” means: 95); or (a) Mineral wools with a silica (SiO²) (g) Buttons, fitted vacuum flasks, scent content not less than 60% by weight; or similar sprays or other articles of Chapter 96. (b) Minerals wools with a silica (SiO² but with an alkaline oxide (K²O or Na²O) content exceeding 5% by 433 weight or a boric oxide (B²O³) content exceeding 2% by weight. Mineral wools which do not comply with the above specifications fall in heading No. 6806.00. 5. Throughout the Nomenclature, the expression “glass” includes fused quartz and other fused silica. 434 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 7001.00 Cullet and other waste and scrap of glass; glass in the mass 10% kg 7002.00 Glass in balls (other than microspheres of heading No. 70.18), rods of tubes, unworked. 10% kg 70.03 Cast glass and rolled glass, in sheets of profiles, whether or not having an absorbent or reflection layer, but not otherwise worked. 7003.10 Non-wired sheets 10% kg and m² 7003.20 Wired sheets. 10% kg and m² 7003.30 Profiles 10% kg and m² 7004.00 Drawn glass and blown glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked 10% kg and m² 70.05 Flat glass and surface ground or polished glass, in sheets, whether or not having an absorbent or reflecting layer, but not otherwise worked. 7005.10 Non-wired glass, having an absorbent or reflecting layer 10% kg and m² 7005.20 Other non-wired glass 10% kg and m² 7005.30 Wired glass 10% kg and m² 7006.00 Glass of heading No. 70.03, 7004.00 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. 10% kg 70.07 Safety glass, consisting of toughened (tempered) or laminated glass. 7007.10 Toughened (tempered) safety glass: 7007.11 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels 10% kg 7007.19 Other 10% kg 7007.20 Laminated safety glass: 435 7007.21 Of size and shape suitable for incorporation in vehicles, aircraft, spacecraft or vessels 10% kg 7007.29 Other 10% kg 7008.00 Multiple-walled insulating units of glass 10% kg 70.09 Glass mirrors, whether or not framed, including rear-view mirrors. 7009.10 Rear-view mirrors for vehicles 10% kg 7009.90 Other:: 7009.91 Unframed 10% kg 7009.92 Framed 10% kg 70.10 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. 10% kg 7010.10 Ampoules 10% kg 7010.90 Other: 7010.901 Bottles for soft drinks, beer, wines and spirits 10% kg and No 7010.902 Jars 10% kg and No 7010.909 Other 10% kg and No 70.11 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. 7011.11 For electric lighting 20% kg 7011.20 For cathode-ray tubes 20% kg 7011.90 Other 20% kg 7012.00 Glass inners for vacuum flasks or for other vacuum vessels. 10% kg 70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No. 70.10 or 70.18). 7013.10 Of glass-ceramics 10% kg 7013.20 Drinking glasses other than of glass-ceramics: 7013.21 Of lead crystal 10% kg 7013.29 Other 10% kg 7013.30 Glassware of a kind used for table (other than 436 drinking glasses) or kitchen purposes other than of glass-ceramics: 7013.31 Of lead crystal 10% kg 7013.32 Of glass having a linear coefficient of expansion not exceeding 5 x 10-6 per Kelwin within a temperature range of 0°C 10% kg to 300°C 7013.39 Other 10% kg 7013.90 Other glassware: 7013.91 Of lead crystal 10% kg 7013.99 Other 10% kg 70.14 Signalling glassware and optical elements of glass (other than those of heading No. 70.15), not optically worked. 10% kg 70.15 Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. 7015.10 Glasses for corrective spectacles 5% kg 7015.90 Other 10% kg 70.16 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms. 7016.10 Glass cubes and other glass small wares, whether or not on a backing, for mosaics or similar decorative purposes: 7016.101 Mosaic cubes 10% kg 7016.109 Other 10% kg 7016.90 Other: 7016.901 Tiles 5% kg 7016.909 Other 10% kg 437 7017.100 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. 10% kg 70.18 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter. 7018.10 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares 20% kg 7018.20 Glass micropheres not exceeding 1 mm in diameter 10% kg 7018.90 Other: 7018.901 Glass eyes 10% kg 7018.902 Fragments and chippings 10% kg 7018.909 Other 10% kg 70.19 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). 7019.10 Silvers, rovings, yarn and chopped strands 10% kg 7019.20 Woven fabrics, including narrow fabrics 10% kg 7019.30 Thin sheets (voiles) webs, mats, mattresses, boards and similar non-woven products: 7019.31 Mats 10% kg 7019.32 Thin sheets (voiles) 10% kg 7019.39 Other 10% kg 7019.90 Other: 7019.901 Glass fibres (including glass wool) 10% kg 7019.909 Other 20% kg 70.20 Other articles of glass. Free kg 7020.001 Industrial articles 10% kg 7020.009 Other 10% kg 438 Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin Notes. 1. Subject to Note 1(a) to Section VI (a) Amalgams of precious metal, or and except as provided below, all colloidal precious metal (heading articles consisting wholly or partly: No. 2843.00); (a) Of natural or cultured pearls or of (b) Sterile surgical suture materials, precious or semi-precious stones dental fillings or other goods of (natural, synthetic or Chapter 30; reconstructed) or (b) Of precious metal or of metal (c) Articles of Chapter 32 (for clad with precious metal, are to example, lustres); be classified in this Chapter. (d) Handbags or other articles of 2. (a) Headings Nos. 71.13, 7114.00 heading No. 42.02 or articles of and 7115.00 do not cover articles heading No. 42.03; in which precious metal or metal clad with precious metal is (e) Articles of heading No. 43.03 or present as minor constituents 43.04; only, such as minor fittings or minor ornamentation (for (f) Goods of Section XI (textiles and example, monograms, ferrules textile articles); and rims), and paragraph (b) of the foregoing Note does not apply to such articles. (g) Footwear, headgear or other articles of Chapter 64 or 65; (b) Heading No. 71.16 does not cover articles containing precious (h) Umbrellas, walking-sticks or metal or metal clad with precious other articles of Chapter 66; metal (other than as minor constituents). (ij) Abrasive goods of heading No. 6804.00 or 68.05 or Chapter 82, 3. This Chapter does not cover: containing dust or powder of precious or semi-precious stones 439 (natural or synthetic); articles of semi-precious stones” does not Chapter 82 with a working part include any of the substances of precious or semi-precious specified in Note 2(b) to Chapter stones (natural, synthetic or 96. reconstructed); machinery, mechanical appliances or 5. For the purposes of this Chapter, any electrical goods, or parts thereof, alloy (including a sintered mixture of Section XVI. However, and an inter-metallic compound) articles and parts thereof, wholly containing precious metal is to be of precious or semi-precious treated as an alloy of precious metal stones (natural, synthetic or if any one precious metal constitutes reconstructed) remain classified as much as 2%, by weight, of the in this Chapter, except alloy. Alloys of precious metal are unmounted worked sapphires and to be classified according to the diamonds for styli (heading No. following rules: 85.22); (a) An alloy containing 2% or more, (k) Arms or parts thereof (Chapter by weight, of platinum is to be 93); treated as an alloy of platinum; (l) Articles covered by Note 2 of (b) An alloy containing 2% or more, Chapter 95; by weight, of gold but no platinum, or less than 2%, by (m) Articles of Chapter 96 other than weight, of platinum, is to be those of headings Nos. 96.01 to treated as an alloy of gold; 96.06 or 96.15; or (c) Other alloys containing 2% or (n) Original sculptures or statutory more, by weight, of silver are to (heading No. 97.03), collectors’ be treated as alloys of silver. pieces (heading No. 9705.00) or antiques of an (age exceeding 6. Except where the context otherwise one hundred years (heading No. requires, any reference in the 9706.00, other than natural or Nomenclature to precious metal or to cultured pearls or precious or any particular precious metal semi-precious stones. includes a reference to alloys treated as alloys of precious metal or of the 4. (a) The expression “precious metal” particular metal in accordance with means silver, gold and platinum. the rules in Note 5 above, but not to metal clad with precious metal or to (b) The expression “platinum” base metal or non-metals plated with means platinum, iridium, precious metal. osmium, palladium, rhodium and ruthenium. 7. Throughout the Nomenclature the expression “metal clad with precious (c) The expression “precious or metal” means material made with a base of metal upon one or more 440 surfaces of which there is affixed by pearls, precious or semi-precious soldering, brazing, welding, hot- stones (natural, synthetic or rolling or similar mechanical means reconstructed) nor (except as plating a covering of precious metal. Except or as minor constituents) precious where the context otherwise requires, metal or metal clad with precious the expression also covers base metal metal. inlaid with precious metal. Subheading Notes. 8. For the purposes of heading No. 71.13, the expression “articles of 1. For the purposes of subheadings jewellery” means: Nos. 7110.001 and 7110.002, the expression “in powder form” means (a) Any small objects of personal products of which 90% or more by adornment (gem-set or not) for weight passes through a sieve having example, rings, bracelets, a mesh aperture of 0.5 mm. necklaces, brooches, earrings, watch-chains, fobs, pendants, tie- 2. Notwithstanding the provisions of pins, cuff-links, dress-studs, Chapter Note 4(b), for the purpose of religious or other medals and subheadings Nos.7110.001 and insignia); and 7110.002, the expression “platinum” (b) Articles of personal use of a kind does not include iridium, osmium, normally carried in the pocket, in palladium, rhodium or ruthenium. the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes). 9. For the purposes of heading No. 7114.00, the expression “articles of goldsmiths’ or silversmiths’ wares” includes such articles as ornaments, tableware, toilet-ware, smokers’ requisites and other articles of household, office or religious use. 10. For the purposes of heading No. 7117.00, the expression “imitation jewellery” means articles of jewellery within the meaning of paragraph (a) of Note 8 above (but not including buttons or other articles of heading No. 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading No. 96.15, not incorporating natural or cultured 441 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 1. NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI-PRECIOUS STONES 71.01 Pearls, natural or cultured, whether or not worked or graded, but not strung, mounted or set; ungraded pearls, natural or cultured, temporarily strung for convenience of transport. 7101.10 Natural pearls 20% kg and metric carat 7101.20 Cultured pearls: 7101.21 Unworked. 20% kg and metric carat 7101.22 Worked. 20% kg and metric carat 71.02 Diamonds, whether or not worked, but not mounted or set. 7102.10 Unsorted. 20% kg and metric carat 7102.20 Industrial: 7102.21 Unworked or simply sawn, cleaved or bruted 20% kg 7102.29 Other 20% kg 7102.30 Non-industrial: 7102.31 Unworked or simply sawn, cleaved or bruted 20% kg and metric carat 7102.39 Other. 20% kg and metric carat 71.03 Precious stones (other than diamonds) and semi- precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi- precious stones, temporarily strung for convenience of transport. 20% kg and metric carat 7103.10 Unworked or simply sawn or roughly shaped 20% kg and metric carat 7103.90 Otherwise worked: 7103.91 Rubies, sapphires and emeralds 20% kg and metric carat 7103.99 Other. 20% kg and metric carat 442 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 71.04 Synthetic or reconstructed precious or semi- precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi- precious stones, temporarily strung for convenience of transport. 7104.10 Piezo-electric quartz. 20% kg and metric carat 7104.20 Other, unworked or simply sawn or roughly shaped. 20% kg and metric carat 7104.90 Other. 20% kg and metric carat 7105.00 Dust and powder of natural or synthetic precious or semi-precious stones. 10% kg and metric carat II. PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL 71.06 Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form. 7106.001 Unwrought. 20% kg 7106.009 Other. 20% kg 7107.00 Base metals clad with silver, not further worked 20% kg than semi-manufactured. 71.08 Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form. 7108.10 Non-monetary. 20% kg 7108.20 Monetary. 20% kg 7109.00 Base metals or silver, clad with gold, not further 20% kg worked than semi-manufactured. 443 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 71.10 Platinum, unwrought or in semi-manufactured forms, or in powder form. 7110.001 Platinum, unwrought or in powder form 20% kg 7110.002 Other metals of the platinum group, unwrought or in powder form. 20% kg 7110.009 Other 20% kg 7110.00 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. 20% kg 71.12 Waste and scrap of precious metal or of metal clad with precious metal. 7112.10 Of gold, including metal clad with gold but excluding sweepings containing other precious metals. 20% kg 7112.20 Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals. 20% kg 7112.90 Other 20% kg III. JEWELLERY, GOLDSMITHS’ AND SILVERSMITHS’ WARES AND OTHER ARTICLES 71.13 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. 7113.10 Of precious metal whether or not plated for clad with precious metal: 7113.11 Of silver, whether or not plated or clad with other precious metal 20% kg 7113.19 Of other precious metal, whether or not plated or clad with precious metal: 7113.191 Of gold 20% kg 7113.199 Other 20% kg 7113.20 Of base metal clad with precious metal 20% kg 7114.00 Articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal. 20% kg 444 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 7115.00 Other articles of precious metal or of metal clad with precious metal. 20% kg 71.16 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). 7116.10 Of natural or cultured pearls 20% kg 7116.20 Of precious or semi-precious stones (natural, synthetic or reconstructed) 20% kg 7117.00 Imitation jewellery. 20% kg 71.18 Coin 7118.10 Coin (other than gold coin), not being legal tender Free kg 7118.90 Other: 7118.901 Gold coin Free kg 7118.909 Other Free kg Section XV Base Metals and articles of base metal Notes. 1. This section does not cover: (c) Headgear or parts thereof of heading No. 65.06 or 6507.00; (a) Prepared paints, inks or other products with a basis of metallic flakes or powder (headings Nos. (d) Umbrella frames or other articles 32.07 to 32.10, 32.12, 3213.00 or of heading No. 6603.00; 32.15); (e) Goods of Chapter 71 (for (b) Ferro-cerium o other pyrophoric example, precious metal alloys, alloys (heading Nos. 36.06); base metal clad with precious metal, imitation jewelry); 445 (f) Articles of Section XVI (b) Springs and leaves for springs, of (machinery, mechanical base metal, other than clock or appliances and electrical goods); watch springs (heading 91.14); and (g) Assembled railway or tramway (c) Articles of heading Nos. 83.01, track (heading No. 8608.00) or 83.02, 83.08, 8310.00 and frames other articles of Section XVII and mirrors, of base metal, of 9vechicles, ships and boas, heading No. 83.06. aircraft); In Chapters73 to 76 and 78 to 82 (but (h) Instruments or apparatus of not in heading No. 73.15) references Section XVIII, including clock or to parts of goods do not include watch springs; references to parts of general use as defined above. Subject to the (i) Lead shot prepared for preceding paragraph and to Note 1 to ammunition (heading o. 93.06) or Chapter 83, the articles of Chapter other articles of Section XIX 82 or 83 are excluded from Chapters (arms and ammunition); 72 to 76 and 78 to 81. (j) Articles of Chapter 94 (for 3. Classification of alloys (other than example, furniture, mattress ferro-alloys and master alloys as supports, lamps and light fittings, defined in Chapter 72 and 74): illuminated signs prefabricated buildings); (a) An alloy of base metals is to be classified as an alloy of the metal (k) Articles of Chapter 95 (for which predominates by weight example, toys, games, sports over each of the other metals; requisites); (b) An alloy composed of base (l) Hand sieves, buttons, pens, metals of this section is to be pencil holders, pen nibs or other treated as an alloy of base metals articles of Chapter 96 of this Section if the total weight (miscellaneous manufactures of the other elements present; articles); or (c) In this Section the term “alloys” (m) Articles of Chapter 97 (for includes sintered mixtures of example works of art). metal powders, heterogeneous intimate mixtures obtained by 2. Throughout the Nomenclature, the melting (other than cermets) and expression “parts of general use” inter-metallic compounds. means: 4. Unless the context otherwise (a) Articles of heading No. 73.07, requires, any reference in the 73.12, 73.15, 73.17, or 73.18 and Nomenclature to a base metal similar articles of other base includes a reference to alloys which, metal; 446 by virtue of note 3 above, are to be (c) A cermet of Heading No. classified as alloys of that metal. 8113.00 is regarded as a single base metal. 5. Classification of composite articles: Except where the headings otherwise 6. In this Section, the following require, articles of base metal expressions have the meanings (including articles of mixed materials hereby assigned to them: treated as articles of base metal under Interpretative Rules) (a) Waste and scrap containing two or more base metals are to be treated as articles of the Metal waste and scrap from the base metal predominating by weight manufacture or mechanical over each of the other metals. working of metals, and metal goods definitely not usable as For this purpose: such because of breakage, cutting up, wear or other reasons. (a) Iron and steel, or different kinds of iron or steel, are regarded as (b) Powders one and the same metal; Products of which 90% or more (b) An alloy is regarded as being by weight passes through a sieve entirely composed of that metal having a mesh aperture of 1 mm. as an alloy of which, by virtue of Note 3, it is classified; and 447 Chapter 72 Iron and Steel Notes Alloys in pigs, blocks, lumps or 1. In this Chapter and, in the case of similar primary forms, in forms Notes (d), (e) and (f) throughout the obtained by continuous casting Nomenclature, the following and also in granular or powder expressions have the meanings forms, whether or not hereby assigned to them: agglomerated, commonly used as an additive in the manufacture of (a) Pig iron other alloys or as de-oxidants, Iron-carbon alloys not usefully de-sulphurising agents or for malleable, containing more than similar uses in ferrous metallurgy 2% by weight of carbon and and generally not usefully which may contain by weight malleable, containing by weight one or more other elements 4% or more of the element iron within the following limits: and one or more of the following: • not more than 10% of • more than 10% of chromium chromium • more than 30% of manganese • not more than 6% of manganese • more than 3% of phosphorus • not more than 3% of • more than 8% of silicon phosphorus • a total of more than 10% of • not more than 8% of silicon other elements, • a total of not more than 10% Excluding carbon, subject to a of other Elements. maximum content of 10% in the case of copper. (b) Spiegeleisen (d) Steel Iron-carbon alloys containing by weight more than 6% but not Ferrous materials other than those more than 30% of manganese of heading No. 72.03 which (with and otherwise conforming to the the exception of certain types specification at (a) above. produced in the form of castings) are usefully malleable and which (c) Ferro-alloys contain by weight 2% or less of 448 carbon. However, chromium steels may contain higher Products roughly cast in the form proportions of carbon. of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of (e) Stainless steel pig iron, spiegeleisen or ferro alloys. Alloy steels containing, by weight, 1.2% or less of carbon and 10.5% (h) Granules or more of chromium, with or without other elements. Products of which less than 90% by weight passes through a (f) Other alloy steel sieve with a mesh aperture of 1mm and of which 90% or more Steels not complying with the by weight passes through a definition of stainless steel and sieve with a mesh aperture of 5 containing by weight one or more mm. of the following elements in the proportion shown: (ij) Semi-finished products • 0.3% or more of aluminium Continuous cast products of solid • 0.0008% or more of boron section, whether or not subject to • 0.3% or more of chromium primary hot-rolling; and other • 0.3% or more of cobalt products or solid section, which • 0.4% or more of copper have not been further worked • 0.4% or more of lead than subjected to primary hot- rolling or roughly shaped by • 1.65% or more of manganese forging, including blanks for • 0.08% or more of angles, shapes or sections. These molybdenum products are not presented in • 0.3% or more of nickel coils. • 0.06% or more of niobium • 0.6% or more of silicon (k) Flat-rolled products • 0.05% or more of titanium • 0.3% or more of tungsten Rolled products of solid (wolfram) rectangular (other than square) • 0.1% or more of vanadium cross-section, which do not • 0.05% or more of zirconium conform to the definition at (ij) • 0.1% or more of other above in the form of: elements (except sulphur, phosphorous, carbon and • coils of successively nitrogen), taken separately. superimposed layers or (g) Remelting scrap ingots of iron or • straight lengths, which if of a steel 449 thickness less than 4.75 mm are of a width measuring at Products which do not conform to least ten times the thickness any of the definitions at (ij), (k) or or if of a thickness of 4.75 (l) above or to the definition of mm or more are of a width wire, which have a uniform solid which exceeds cross-section along their whole 150 mm and measures at length in the shape of circles, least twice the thickness. segments of circles, ovals rectangles (including squares), Flat-rolled products include those triangles or other convex with patterns in relief derived polygons.. These products may: directly from rolling (for example, grooves, ribs, chequers, • have indentations, ribs, tears, buttons, lozenges) and grooves or other those which have been deformations produced perforated, corrugated or during the rolling process polished, provided that they do (reinforcing bars and rods); not thereby assume the character of articles or products of other • be twisted after rolling. headings. (n) Angles shapes and sections Flat-rolled products of a shape other than rectangular or square, Products having a uniform solid of any size, are to be classified as cross-section along their whole products of a width of 600mm or length which do not conform to more, provided that they do not any of the definitions at (ij), (k), assume the character of articles (l) or (m) above or to the or products of other headings. definition of wire. (l) Bars and rods, hot-rolled, in Chapter 72 does not include products of irregularly wound coils heading No 73.01 or 73.02. Hot-rolled products in irregularly (o) Wire wound coils, which have a solid Cold-formed products in coils, of cross-section in the shape of any uniform solid cross-section circles, segments of circles, along their whole length, which do ovals, rectangles (including not conform to the definition of flat- squares), triangles or other rolled products. convex polygons. These products may have indentations, ribs, (p) Hollow drill bars and rods grooves or other deformations produced during the rolling Hollow bars and rods of any cross- process (reinforcing bars and section, suitable for drills, of which rods). the greatest external dimension of the cross-section exceeds 15 mm but (m) Other bars and rods does not exceed 52 mm, and of 450 which the greatest internal dimension does not exceed one half of the Non-alloy steel containing, greatest external dimension. Hollow by weight, one or more of the bars and rods of iron or steel not following elements in the conforming to this definition are to specified proportions: be classified in heading No. 73.04. • 0.08% or more of sulphur 2. Ferrous metals clad with another • 0.1% or more of lead ferrous metal are to be classified as • more than 0.05% of products of the ferrous metal selenium predominating by weight. • more than 0.01% of tellurium 3. Iron or steel products obtained by • more than 0.05% of electrolytic deposition, by pressure bismuth. casting or by sintering are to be classified, according to their form, (c) Silicon-electrical steel their composition and their appearance, in the headings of this Alloy steels containing by weight Chapter appropriate to similar hot- at least 0.6% but not more than rolled products. 6% of silicon and nor more than 0.08% of carbon. They may also contain by weight not more than Subheading Notes 1% of aluminium but no other element in a proportion that 1. In this Chapter the following would give the steel the expressions have the meanings hereby characteristics of another alloy assigned to them: steel. (a) Alloy pig iron (d) High speed steel Pig iron containing, by weight, one or more of the following elements in Alloy steels containing, with our the specified proportions: without other elements, at least two of the three elements molybdenum, • more than 0.2% of chromium tungsten and vanadium with a combined content by weight of 7% • more than 0.3% of copper or more, 0.6% or more of carbon and 3% to 6% of chromium. • more than 0.3% of nickel (e) Silico-manganese steel more than 0.1% of any of the following elements: aluminium, Alloy steels containing by weight: molybdenum, titanium, tungsten (wolfram), vanadium. • 0.35% or more but not more than 0.7 of carbon, (b) Non-alloy free-cutting steel 451 • 0.5% or more but not more than 1.2% of manganese, and • 0.6% or more but not more than 2.3% of silicon, but not containing any other element in a proportion that would give the steel the characteristics of another alloy steel. 2. For the classification of ferro- alloys in the sub-headings of heading No. 72.02 the following rule should be observed: A ferro-alloy is considered as binary and classified under the relevant subheading if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1(c); by analogy, it is considered respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage. For the application of this rule the unspecified “other elements” referred to in Chapter Note 1© must each exceed 10% by weight. 452 RATE UNIT(S) SPECIAL HEADING DESCRIPTION OF GOODS OF RATES DUTY NO. I. PRIMARY MATERIALS; PRODUCTS IN GRANULAR OR POWDER FORM 72.01 Pig iron and spiegeleisen in pigs, blocks or other primary forms. 7201.10 Non-alloy pig iron containing by weight 0.5% or less of phosphorous 15% kg 7201.20 Non-alloy pig iron containing by weight more than 0.5% of phosphorous 15% kg 7201.30 Alloy pig iron 15% kg 7201.40 Spiegeleisen 15% kg 72.02 Ferro-alloys. 7202.10 Ferro-manganese 15% kg 7202.20 Ferro-silicon 15% kg 7202.30 Ferro-silica-manganese 15% kg 7202.40 Ferro-chromium 15% kg 7202.50 Ferro-silica-chromium 15% kg 7202.60 Ferro-nickel 15% kg 7202.70 Ferro-molybdenum 15% kg 7202.80 Ferro-tungsten and ferro-silica-tungsten 15% kg 7202.90 Other 15% kg Ferrous products obtained by direct reduction of iron are and other spongy ferrous 72.03 products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms. 453 7203.10 Ferrous products obtained by direct reduction 15% kg of iron ore 7203.90 Other 15% kg 72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel. 7204.10 Waste and scrap of cast iron 15% kg 7204.20 Waste and scrap of alloy steel 15% kg 7204.30 Waste and scrap of tinned iron or steel 15% kg 7204.40 Other waste and scrap 15% kg 7204.50 Remelting scrap ingots 15% kg 72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel. 7205.10 Granules 15% kg 7205.20 Powders 15% kg II. IRON AND NON-ALLOY STEEL Iron and non-alloy steel in ingots or other 72.06 primary forms (excluding iron of heading No. 72.03). 7206.10 Ingots: 7206.101 Of iron 15% kg 7206.102 Of non-alloy steel 15% kg 7206.90 Other: 7206.901 Of iron 15% kg 454 7206.909 Of non-alloy steel 15% kg Semi-finished products of iron or non-alloy 72.07 steel. Containing by weight less than 0.25% of 7207.10 carbon: 7207.101 Blooms and billets, of non-alloy steel 15% kg 7207.109 Other 15% kg Containing by weight 0.25% or more of 7207.20 carbon: 7207.201 Blooms and billets, of non-alloy steel 15% kg 7207.202 Other 15% kg Flat-rolled products of iron or non-alloy 72.08 steel, of a width of 600 mm or more, hot- rolled, not clad, plated or coated . 455 RATE HEADING UNIT SPECIAL DESCRIPTION OF GOODS OF NO. (S) RATE: DUTY In coils, not further worked than hot- rolled, of a thick- ness of less than 3 mm and having a minimum yield point 7208.10 of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: 7208.101 Of a thickness of less than 3 mm 15% kg 7208.109 Other 15% kg Other, in coils, not further worked than 7208.20 hot-rolled: 7208.201 Of a thickness of less than 3 mm 15% kg 7208.209 Other 15% kg Not in coils, not further worked than 7208.30 hot-rolled, of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: 7208.301 Of a thickness of less than 3 mm 15% kg 456 7208.'309 Other 15% kg Other, not in coils, not further worked 7208.40 than hot-rolled: 7208.401 Of a thickness of less than 3 mm 15% kg 7208.409 Other 15% kg 7208.90 Other: 7208.901 Of a thickness of less than 3 mm 15% kg 7208.909 Other 15% kg Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold- 72.09 rolled (cold-reduced), not clad, plated or coated. In coils, not further worked than cold- rolled (cold reduced), of a thickness of less than 3 mm and having a minimum 7209.10 yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: 457 7209.101 Of a thickness of less than 3 mm 15% kg 7209.109 Other 15% kg Other, in coils, not further worked than 7209.20 cold-rolled (cold-reduced): 7209.201 Of a thickness of less than 3 mm 15% kg 7209.209 Other 15% kg 7209.30 Not in coils, not further worked than cold-rolled (cold- a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of355 MPa: 458 7209.301 Of a thickness of less than 3 mm 15% kg 7209.309 Other 15% kg Other, not in coils, not further worked 7209.40 than cold-rolled (cold-reduced) : 7209.401 Of a thickness of less than 3 mm 15% kg 7209.409 Other 15% kg 7209.90 Other : 7209.901 Of a thickness of less than 3 mm 15% kg 7209.909 Other 15% kg Flat-rolled products of iron or non-alloy 72.10 steel, of a width of 600 mm or more, clad, plated or coated. 7210.10 Plated or coated with tin: 459 Of a thickness of 0.5 mm or more 15% 7210.11 kg 7210.12 Of a thickness of less than 0.5 mm 15% kg Plated or coated with lead, including 7210.20 15% kg terne-plate Electrolytic ally plated or coated with 7210.30 zinc: Of steel of a thickness of less than 3 mm and having a minimum yield 7210.31 point of 275 MPa or of a thickness of 3 mm or more and having a inimum yield point of 355 MPa: 7210.311 Of a thickness of less than 3 mm 15% kg 7210.319 Other 15% kg 7210.39 Other: 7210.391 Of a thickness of less than 3 mm 15% kg 7210.399 Other 15% kg 460 7210.40 Otherwise plated or coated with zinc: 461 RATE HEADING UNIT SPECIAL DESCRIPTION OF GOODS OF NO. (S) RATES DUTY 7210.41 Corrugated: 7210.411 Of a thickness of less than 3 mm 15% kg 7210.419 Other 15% kg 7210.49 Other: 7210.491 Of a thickness of less than 3 mm 15% kg 7210.499 Other 15% kg 7210.50 Plated or coated with chromium oxides or mium and chromium oxides 15% kg 7210.60 Plated or coated with aluminium 15% kg 7210.70 Painted, varnished or coated with plas1ics 15% kg 7210.90 Other 15% kg 72.11 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. 7211.10 Not further worked than hot-rolled, of a thickness of less than 3 mm and having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: 7211.101 Of a thickness of less than 3 mm 15% kg 7211.109 Other 15% kg 7211.20 Other, not further worked than hot-rolled: 7211.201 Of a thickriess of less than 3 mm 15% kg 7211.209 Other 15% kg 7211.30 Not further worked than cold-rolled (cold- a thickness of less than 3 mm and having a yield point of 275 MPa or of a thickness of more and having a minimum yield point of 7211.301 Of a thickness of less than 3 mm 15% kg 7211.309 Other 15% kg 7211.40 Other, not further worked than cold-rolled reduced): 7211.401 Of a thickness of less than 3 mm 15% kg 462 7211.409 Other 15% kg 7211.90 Other: 7211.901 Of a thickness of less than 3 mm 15% kg 7211.909 Other 15% kg 72.12 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. 7212.10 Plated or coated with tin 15% kg 7212.20 Electrolytically plated or coated with zinc: 7212.21 Of steel or a thickness of less than 3 mm having a minimum yield point of 275 MPa or of a thickness of 3 mm or more and having a minimum yield point of 355 MPa: 7212.211 Of a thickness of less than 3 mm 15% kg 7212.219 Other 15% kg 7212.29 Other: 7212.291 Of a thickness of less than 3 mm 15% kg 7212.299 Other 15% kg 7212.30 Otherwise plated or coated with zinc: 7212.301 Of a thickness of less than 3 mm 15% kg 7212.309 Other 15% kg 7212.40 Painted, varnished or coated with plastics 15% kg 7212.50 Otherwise plated or coated 15% kg 7212.60 Clad 15% kg 72.13 Bars and rods, hot-rolled in irregularly wound coils, of iron or non-alloy steel. 7213.001 Of iron 15% kg 7213.009 Of non-alloy steel 15% kg Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, 72.14 hot-drawn or hot-extruded, but including those twisted after rolling. 463 7214.001 Forged, of iron 15% kg 7214.002 Forged, of non-alloy steel 15% kg 7214.003 Other, of iron 15% kg 464 RATE HEADING UNIT SPECIAL DESCRIPTION OF GOODS OF NO. (S) RATES DUTY 7214.009 Other, of non-alloy steel 15% kg Other bars and rods of iron or non-alloy 72.15 steel. Of free-cutting steel, not further worked 7215.001 than cold- formed or cold-finished 15% kg Other, not further worked than cold-formed 7215.002 or cold- finished 15% kg 7215.003 Other, of iron 15% kg 7215.009 Other, of non-alloy steel 15% kg Angles, shapes and sections of iron or non- 72.16 alloy steel. 7216.001 Angles, of non-alloy steel 15% kg 7216.009 Other 15% kg 72.1 Wire of iron or non-alloy steel: 7217.001 Of iron 15% kg 7217.002 Of non-alloy steel 15% kg III. STAINLESS STEEL Stainless steel in ingots or other primary 72.18 forms; semi- finished products of stainless steel. 465 7218.10 Ingots and other primary forms 15% kg 7218.90 Other 15% kg Flat-rolled products of stainless steel, of a 72.19 width of 600 mm or more. 7219.10 Not further worked than hot-rolled, in coils 15% kg Not further worked than hot-rolled, not in 7219.20 15% kg coils Not further worked than cold-rolled (cold- 7219.30 15% kg reduced) 7219.90 Other 15% kg Flat-rolled products of stainless steel, of a 72.20 width of less than 600 mm. 7220.10 Not further worked than hot-rolled 15% kg Not further worked than cold-rolled (cold- 7220.20 15% kg reduced) 7220.90 Other 15% kg Bars and rods, hot-rolled, in irregularly 7221.00 wound coils, of stainless steel. 15% kg Other bars and rods of stainless steel; angles, 72.22 shapes and sections of stainless steel. Bars and rods, not further worked than hot- 7222.10 rolled, hot- drawn or extruded 15% kg 466 Bars and rods, not further worked than cold- 7222.20 formed or cold-finished 15% kg 7222.30 Other bars and rods 15% kg 7222.40 Angles, shapes and sections: 7222.401 Angles 15% kg 7222.402 Shapes and sections 15% kg 7223.00 Wire of stainless steel. 15% kg IV. OTHER ALLOY STEEL; HOLLOW DRILL BARS AND RODS, OF ALLOY OR NON-ALLOY STEEL 72.24 Other alloy steel in ingots or other primary forms; semi- finished products of other alloy steel. 7224.10 Ingots and other primary forms 15% kg 7224.90 Other 15% kg 72.25 Flat-rolled products of other alloy steel, of a width of 600 mm or more. 7225.10 Of silicon-electrical steel 15% kg 7225.20 Of high speed steel 15% kg Other, not further worked than hot-rolled, in 7225.30 15% kg coils Other, not further worked than hot-rolled, 7225.40 15% kg not in coils 467 RATE HEADING UNIT SPECIAL DESCRIPTION OF GOODS OF NO. (S) RATES DUTY Other, not further worked than cold-rolled 7225.50 (cold- reduced) 15% kg 7225.90 Other 15% kg Flat-rolled products of other alloy steel, of a 72.26 width of less than 600 mm. 7226.10 Of silicon-electrical steel 15% kg 7226.20 Of high speed steel 15% kg 7226.90 Other: 7226.91 Not further worked than hot-rolled 15% kg Not further worked than cold-rolled (cold- 7226.92 15% kg reduced) 7226.99 Other 15% kg Bars and rods, hot-rolled, in irregular wound 72.27 coils, of other alloy steel. 7227.10 Of high speed steel 15% kg 7227.20 Of silico-manganese steel 15% kg 7227.90 Other 15% kg 72.28 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel. 7228.10 Bars and rods, of high speed steel 15% kg 468 7228.20 Bars and rods, of silico-manganese steel 15% kg 7228.30 Other bars and rods, not further worked than hot- rolled, hot-drawn or extruded 15% kg Other bars and rods, not further worked than 7228.40 15% kg forged Other bars and rods, not further worked than 7228.50 cold- formed or cold-finished 15% kg 7228.60 Other bars and rods 15% kg 7228.70 Angles, shapes and sections: 7228.701 Angles 15% kg 7228.702 Shapes and sections 15% kg 7228.80 Hollow drill bars and rods 15% kg 72.29 Wire of other alloy steel. 7229.10 Of high speed steel 15% kg 7229.20 Of silico-manganese steel 15% kg 7229.90 Other 15% kg 469 Chapter 73 Articles of iron or steel Notes. 1. In this Chapter the expression “cast iron” 2. In this Chapter the word “wire” means applies to products obtained by casting hot or cold-formed products of any in which iron predominates by weight cross-sectional shape, of which no cross- over each of the other elements and sectional dimension exceeds 16mm. which do not comply with the chemical composition of steel as defined in Note (a) 1 (d) to Chapter 72. 470 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 73.01 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel. 7301.10 Sheet piling 10% kg 7301.20 Angles, shapes and sections 10% kg 73.02 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. 7302.001 Rails 10% kg 7302.009 Other 10% kg 7303.00 Tubes, pipes and hollow profiles, of cast iron. 10% kg 73.04 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. 7304.001 High-pressure hydro-electric conduits of steel, whether or not reinforced 10% kg 7304.002 Tubes, pipes and blanks therefore, of steel, of a thickness of less than 3mm and a diameter less than 75 mm 10% kg 7304.009 Other 10% kg 73.05 Other tubes and pipes (for example, welded, riveted or similarly closed), having internal and external circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel. 7305.10 Line pipe of a kind used for oil or gas pipelines: 7305.11 Longitudinally submerged arc welded 10% kg 7305.12 Other, longitudinally welded 10% kg 7305.19 Other 10% kg 471 7305.20 Casing of a kind used in drilling for oil or gas 10% kg 7305.30 Other, welded: 7305.31 Longitudinally welded 10/% kg 7305.39 Other 10% kg 7305.90 Other 10% kg 73.06 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel 7306.001 Tubes, pipes and blanks therefore, of steel, of a thickness of less than 3 mm and a diameter less than 75mm 10% kg 7306.009 Other 10% kg 73.07 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. 7307.10 Cast fittings: 7307.11 Of non-malleable cast iron 10% kg 7307.19 Other 10% kg 7307.20 Other, of stainless steel: 7307.21 Flanges 10% kg 7307.22 Threaded elbows, bends and sleeves 10% kg 472 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7307.23 Butt welding fittings 10% kg 7307.29 Other 10% kg 7307.90 Other: 7307.91 Flanges 10% kg 7307.92 Threaded elbows, bends and sleeves 10% kg 7307.93 Butt welding fittings 10% kg 7307.99 Other 10% kg 73.08 Structures (excluding prefabricated buildings of heading No. 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 7308.10 Bridges and bridge-sections 10% kg 7308.20 Towers and lattice masts 10% kg 7308.30 Doors, windows and their frames and thresholds for doors. 10% kg 7308.40 Props and similar equipment for scaffolding, shuttering or pit-propping 10% kg 7308.90 Other 10% kg 73.09 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. 7309.001 Petrol, oil and gas tanks 10% kg 7309.002 Water tanks 10% kg 7309.009 Other 10% kg 473 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 73.10 Tanks, casks, drums, cans, boxes and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. 10% kg 7310.10 Of a capacity of 50 litres or more 7310.20 Of a capacity of less than 50 litres: 7310.21 Can which are to be closed by 10% kg soldering or crimping 10% kg 7310.29 Other 7311.00 Containers for compressed or liquefied gas, of 10% kg iron or steel. 73.12 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. 7312.10 Stranded wire and cables. 10% kg 7312.101 Stranded wire 10% kg 7312.102 Cables. 10% kg 7312.90 Other 7313.00 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. 10% kg 7313.001 Barbed wire of iron or steel 10% kg 7313.009 Other 73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. 10% kg 7314.10 Woven products 474 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7314.20 Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm² or more 10% kg 7314.30 Other grill, netting and fencing, welded at the intersection 10% kg 7314.40 Other grill, netting and fencing 10% kg 7314.50 Expanded metal 10% kg 73.15 Chain and parts thereof, of iron or steel. 7315.10 Articulated link chain and parts thereof: 7315.11 Roller chain 15% kg 7315.12 Other chain 15% kg 73.15.19 Parts 15% kg 7315.20 Skid chain 15% kg 7315.80 Other chain 15% kg 7315.90 Other parts 15% kg 7316.00 Anchors, grapnels and parts thereof, of iron or steel. 5% kg 73.17 Nails, tacks, drawing pins, corrugated nails, stapes (other than those of heading No. 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. 7317.001 Masonry and roofing nails 15% kg 7317.002 Other nails 15% kg 7317.003 Tacks 15% kg 7317.004 Staples 15% kg 7317.009 Other 15% kg 73.18 Screw needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. 475 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7318.10 Threaded articles: 7318.101 Screws 15% kg 7318.102 Bolts and nuts 15% kg 7318.109 Other 15% kg 7318.20 Non-threaded articles 15% kg 73.19 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. 7319.10 Sewing, darning or embroidery needles 15% kg 7319.20 Safety pins 15% kg 7319.30 Other pins: 7319.301 Ordinary pins 15% kg 7319.309 Other 15% kg 7319.90 Other 15% kg 73.20 Springs and leaves for springs, of iron or steel 7320.10 Leaf-springs and leaves therefore 15% kg 7320.20 Helical springs 15% kg 7320.90 Other 15% kg 73.21 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel. 7321.10 Cooking appliances and plate warmers: 7321.101 Stoves, ranges, cookers and 7321.109 barbecues 15% kg 7321.80 Other 15% kg 7321.81 Other appliances: 7321.82 For gas fuel or both gas and other 15% kg 7321.83 fuels 15% kg 7321.90 For liquid fuel 15% kg For solid fuel 15% kg Parts 476 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7322.00 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. 15% kg 73.23 Table, kitchen or other households articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. 7323.10 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like: 7323.101 Iron or steel wool 15% kg 7323.102 Pot scourers and scouring or polishing pads 15% kg 7323.109 Other 15% kg 7323.90 Other: 7323.901 Baking pans 10% kg 7323.902 Buckets 10% kg 7323.903 Dust bins 10% kg 7323.904 Funnels 10% kg 7323.905 Watering-cans 10% kg 7323.906 Clothes hangers 15% kg 7323.907 Letter boxes 15% kg 7323.908 Parts 15% kg 7323.909 Other 15% kg 73.24 Sanitary ware and parts thereof, of iron or steel 7324.10 Sinks and wash basins, of stainless steel 10% kg and No 7324.20 Baths 10% kg and No 7324.90 Other, including parts: 7324.901 Parts 10% kg 7324.909 Other 10% kg 477 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 73.25 Other cast articles of iron or steel. 7325.10 Of non-malleable cast iron 15% kg 7325.90 Other: 7325.91 Grinding balls and similar articles for mills 15% kg 7325.99 Other 15% kg 73.26 Other articles of iron or steel. 7326.10 Forged or stamped, but not further worked: 7326.11 Grinding balls and similar articles for mills 15% kg 7326.19 Other 15% kg 7326.20 Articles of iron or steel wire 15% kg 7326.90 Other 15% kg 478 Chapter 74 Copper and articles made of copper Note. (i) the content by weight of a least one of the other elements is 1. In this Chapter the following expressions greater than the limit specified in have the meanings hereby assigned to the foregoing table; or them: (ii) the total content by weight of (a) Refined copper such other elements exceeds 2.5%. Metal containing at least 99.85% by weight of copper; or metal (c) Master alloys containing at least 97.5% by weight of copper, provided that the Alloys containing with other content by weight of any other elements more than 10% by weight element does not exceed the limit of copper, not usefully malleable specified in the following table: and commonly use as an additive in the manufacture of other alloys TABLE – Other elements or of di-oxidants, desulphurising Element Limiting content agents or for similar uses in the % by weight metallurgy of non-ferrous metals. Ag Silver 0.25 However, copper phosphide As Arsenic 0.5 (phosphor copper) containing more Cd Cadmium 1.3 than 15% by weight of phosphorus Cr Chromium 1.4 falls in head No. 2848.00 Mg Magnesium 0.8 Pb Lead 1.5 (d) Bars and rods S Sulphur 0.7 Sn Tin 0.8 Rolled, extruded, drawn or forged Te Tellurium 0.8 products, not in coils, which have a Zn Zinc 1 uniform solid cross-section along Zr Zirconium 0.3 their whole length in the shape of Other elements*, each 0.3 circles, ovals, rectangles (including * Other elements are, for example, Al, Be, squares), equilateral triangles or Co, Fe, Mn, Ni, Si. regular convex polygons (including “flattened circles” and “modified (b) Copper alloys rectangles”, of which two opposite sides are convex arcs, the other two Metallic substances other than sides being straight, of equal length unrefined copper in which copper and parallel). Products, with a predominates by weight over each rectangular (including square), of the other elements, provided triangular or polygonal cross- that: section may have corners rounded along their whole length. The 479 thickness of such products which length in the shape of circles, ovals, have a rectangular (including rectangles (including squares), “modified rectangular”) cross- equilateral triangles or regular section exceeds one-tenth of the convex polygons (including width. The expression also covers “flattened circles” and “modified cast or sintered products, of the rectangles”, of which two opposite same forms and dimensions, which sides are convex arcs, the other two have been subsequently worked sides being straight, of equal length after production (otherwise than by and parallel). Products with a simple trimming or de-scaling), rectangular (including square), provided that they have not thereby triangular or polygonal cross-section assumed the character of articles or may have corners rounded along products of other headings. their whole length. The thickness of such products which have a Wire-bars and billets with their rectangular (including “modified ends tapered or otherwise worked rectangular”) cross-section exceeds simply to facilitate their entry into one-tenth of the width. machines for converting them into, for example, drawing stock (wire- In the case of heading No. 7414.00, rod) or tubes, are however to be however, the term “wire” applies taken to be unwrought copper of only to products, whether or not in heading No. 74.03. coils, of any cross-sectional shape, of which no cross-sectional dimension (e) Profiles exceeds 6 mm. Rolled, extruded, drawn, forged or (g) Plates, sheets, strip and foil formed products, coiled or not, of a uniform cross-section along their Flat-surfaced products (other than whole length, which do not conform the unwrought products of heading to any of the definitions of bars, No. 74.03), coiled or not, of solid rods, wire, plates, sheets, strip, foil, rectangular (other than square) cross- tubes or pipes. The expression also section with or without rounded covers cast or sintered products, of corners (including “modified the same forms, which have been rectangles” of which two opposite subsequently worked after sides are convex arcs, the other two production (otherwise than by simple sides being straight, of equal length trimming or de-scaling), provided and parallel) of a uniform thickness, that they have not thereby assumed which are: the character of articles or products of other headings. • of rectangular (including square) shape with a thickness not (f) Wire exceeding one-tenth of the width, Rolled, extruded or drawn products, • of a shape other than rectangular in coils, which have a uniform solid or square, of any size, provided cross-section along their whole that they do not assume the 480 • character of articles or products their whole length in the shape of of other headings. circles, ovals, rectangles (including squares), equilateral triangles or Headings Nos. 7409.00 and 7410.00 regular convex polygons, and which apply, inter alia, to plates, sheets, have a uniform wall thickness. strip and foil with patterns (for Products with a rectangular example, grooves, ribs, chequers, (including square), equilateral tears, buttons, lozenges) and to such triangular or regular convex polygon products which have been cross-section, which may have perforated, corrugated, polished or corners rounded along their whole coated, provided that they do not length, are also to be taken to be thereby assume the character of tubes and pipes provided the inner articles or products of other and outer cross-sections are headings. concentric and have the same form and orientation. Tubes and pipes of (h) Tubes and pipes the foregoing cross-sections may be polished, coated, bent, threaded, Hollow products, coiled or not, drilled, waisted, expanded, cone- which have a uniform cross-section shaped or fitted with flanges. with only one enclosed void along Subheading Note. • any tin content by weight isles than 3% (see copper-tin 1. In this Chapter the following alloys (bronzes)). expressions have the meanings hereby assigned to them: (b) Copper-tin base alloys (bronzes) (a) Copper-zinc base alloys Alloys of copper and tin, with or (brasses) without other elements. When other elements are present, tin • Alloys of copper and zinc, predominates by weight over each of with or without other such other elements, except that elements. When other when the tin content is 3% or more elements are present: the zinc content by weight may exceed that of tin but must be less • zinc predominates by weight than 10%. over each of such other elements; (c) Copper-nickel-zin base alloys (nickel silvers) • any nickel content by weight is less than 5% (see copper- Alloys of copper, nickel and zinc, nickel-zinc alloys (nickel with or without other elements. The silvers)); and nickel content is 5% or more by weight (see copper-zinc alloys (brasses)). 481 elements are present, nickel (d) Copper-nickel based alloys predominates by weight over each of such other elements. Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other 482 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 74.01 Copper mattes; cement copper (precipitated copper). 7401.10 Copper mattes 15% kg 7401.20 Cement copper (precipitated copper) 15% kg 7402.00 Unrefined copper: copper anodes for electrolytic refining. 15% kg 74.03 Refined copper and copper alloys, unwrought. 15% kg 7403.10 Refined copper 15% kg 7403.20 Copper alloys 15% kg 7404.00 Copper waste and scrap 15% kg 7405.00 Master alloys of copper 15% kg 7406.00 Copper powders and flakes. 10% kg 74.07 Copper bars, rods, and profiles. 7407.10 Of refined copper 15% kg 7407.20 Of copper alloys 15% kg 74.08 Copper wire. 7408.10 Of refined copper 15% kg 7408.20 Of copper alloys 15% kg 7409.00 Copper plates, sheets and strip, of a thickness exceeding 0.15mm 15% kg 7410.00 Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.15mm. 15% kg 483 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7411.00 Copper tubes and pipes. 10% kg 7412.00 Copper tube or pipe fittings (for example, couplings, elbows, sleeves). 10% kg 7413.00 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated. 15% kg 7414.00 Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper. 10% kg 74.15 Nails, tacks, drawing pins, staples, (other than those of heading No. 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. 7415.10 Nails and tacks, drawing pins, staples and similar articles 15% kg 7415.20 Other articles, not threaded 15% kg 7415.30 Other threaded articles 15% kg 7416.00 Copper springs 15% kg 7417.00 Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof, of copper. 10% kg 74.18 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. 484 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7418.10 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, 15% kg 7418.20 Sanitary ware and parts thereof 10% kg 74.19 Other articles of copper 7419.10 Chain and parts thereof 7419.90 Other 485 Chapter 75 Nickel and articles thereof Note. (b) Profiles 1. In this Chapter the following expressions Rolled, extruded, drawn, forged or have the meanings hereby assigned to formed products, coiled or not, of a them: uniform cross-section along their whole length, which do not (a) Bars and rods conform to any of the definitions of bars, rods, wire, plates, sheets, Rolled, extruded, drawn or forged strip, foil, tubes or pipes. The products, not in coils, which have a expression also covers cast or uniform solid cross-section along sintered products, of the same their whole length in the shape of forms, which have been circles, ovals, rectangles subsequently worked after (including squares), equilateral production (otherwise than by triangles or regular convex simple trimming or de-scaling), polygons (including “flattended provided that they have not thereby circles” and “modified rectangles”, assumed the character of articles or of which two opposite sides are products of other headings. convex arcs, the other two sides being straight, of equal length and (c) Wire parallel). Products, with a rectangular (including square), Rolled, extruded or drawn triangular or polygonal cross- products, in coils, which have a section may have corners rounded uniform solid cross-section along along their whole length. The their whole length in the shape of thickness of such products which circles, ovals, rectangles (including have a rectangular (including squares), equilateral triangles or “modified rectangular”) cross- regular convex polygons (including section exceeds one-tenth of the “flattened circles” and “modified width. The expression also covers rectangles”, of which two opposite cast or sintered products, of the sides are convex arcs, the other two same forms and dimensions, which sides being straight, of equal length have been subsequently worked and parallel). Products with a after production (otherwise than by rectangular (including square), simple trimming or de-scaling), triangular or polygonal cross- provided that they have not thereby section may have corners rounded assumed the character of articles or along their whole length. The products of other headings. thickness of such products which have a rectangular (including “modified rectangular”) cross- 486 section exceeds one-tenth of the void along their whole length in width. the shape of circles, ovals, rectangles (including squares), (d) Plates, sheets, strip and foil equilateral triangles or regular convex polygonal cross-section, Flat –surfaced products (other which may have corners rounded than the unwrought products of along their whole length, are also heading No. 7502.00), coiled or to be considered as tubes and not, of solid rectangular (other pipes provided the inner and than square) cross-section with or outer cross-sections are without rounded corners concentric and have the same (including “modified rectangles” form and orientation. Tubes and of which two opposite sides are pipes of the foregoing cross- convex arcs, the other two sides sections may be polished, coated, being straight, of equal length bent, threaded, drilled, waisted, and parallel) of a uniform expanded, cone-shaped or fitted thickness, which are: with flanges, collars or rings. • of rectangular (including Subheading Note. square) shape with a thickness not exceeding one- 1. In this Chapter the following tenth of the width. expressions have the meanings hereby assigned to them: • of a shape other than rectangular or square, of any (a) Nickel, not alloyed size, provided that they do not assume the character of Metal containing by weight at articles or products of other least 99% of nickel plus cobalt, headings. provided that: Heading No. 7506.00 applies, inter (i) the cobalt content by weight alia, to plates, sheets, strip and foil does not exceed 1.5% ; and with patterns (for example, grooves, ribs, chequers, tears, buttons, (ii) the content by weight of any lozenges) and to such products other element dose not which have been perforated, exceed the limit specified in corrugated, polished or coated, the following table: provided that they do not thereby assume the character of articles or Table – Other elements products of other headings. Element Limiting content % by weight (e) Tubes and pipes Fe Iron 0.5 O Oxygen 0.4 Hollow products, coiled or not, Other elements, each 0.3 which have a uniform cross- section with only one enclosed 487 (b) Nickel alloys (ii) the content by weight of at least Metallic substances in which nickel one of the other elements is predominates by weight over each of the greater than the limit specified in other elements provided that: the foregoing table, or (i) the content by weight of cobalt (iii) the total content by weight of exceeds 1.5%, elements other than nickel plus cobalt exceeds 1%. 488 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 75.01 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. 7501.10 Nickel mattes 15% kg 7501.20 Nickel oxide sinters and other intermediate products of nickel metallurgy 15% kg 7502.00 Unwrought nickel 15% kg 7503.00 Nickel waste and scrap. 15% kg 7504.00 Nickel powders and flakes. 15% kg 7505.00 Nickel bars, rods, profiles and wire. 15% kg 7506.00 Nickel plates, sheets, strip and foil. 15% kg 7507.00 Nickel tubes, pipes and tube or pipe fittings 15% kg (for example, couplings, elbows, sleeves). 75.08 Other articles of nickel. 15% kg 7508.001 Electro-plating anodes, of nickel, wrought or unwrought, including those produced by electrolysis 15% kg 7508.009 Other 15% kg 489 Chapter 76 Aluminium and articles thereof Note. Rolled, extruded, drawn, forged or 1. In this Chapter the following expressions formed products, coiled or not, of a have the meanings hereby assigned to uniform cross-section along their them: whole length, which do not conform to any of the definitions of bars, (a) Bars and rods rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also Rolled, extruded, drawn or forged covers cast or sintered products, of products, not in coils, which have a the same forms, which have been uniform solid cross-section along subsequently worked after their whole length in the shape of production (otherwise than by simple circles, ovals, rectangles (including trimming or de-scaling), provided squares), equilateral triangles or that they have not thereby assumed regular convex polygons (including the character of articles or products “flattened circles” and “modified of other headings. rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length (c) Wire and parallel). Products with a rectangular (including square), Rolled, extruded or drawn products, triangular or polygonal cross- in coils, which have a uniform solid section may have corners rounded cross-section along their whole along their whole length. The length in the shape of circles, ovals, thickness of such products which rectangles (including squares), have a rectangular (including equilateral triangles or regular “modified rectangular”) cross- convex polygons (including section exceeds one-tenth of the “flattened circles” and “modified width. The expression also covers rectangles”, of which two opposite cast or sintered products, of the sides are convex arcs, the other two same forms and dimensions, which sides being straight, of equal length have been subsequently worked and parallel). Products with a after production (otherwise than by rectangular (including square), simple trimming or de-scaling), triangular or polygonal cross-section provided that they have not thereby may have corners rounded along assumed the character of articles or their whole length. The thickness of products of other headings. such products which have a rectangular (including “modified (b) Profiles rectangular”) cross-section exceeds one-tenth of the width. 490 (e) Tubes and pipes (d) Plates, sheets, strip and foil Hollow products, coiled or not, Flat-surfaced products (other than which have a uniform cross- the unwrought products of heading section with only one enclosed No. 7601.00), coiled or not, of solid void along their whole length in rectangular (other than square) cross- the shape of circles, ovals, section with or without rounded rectangles (including squares), corners (including “modified equilateral triangles or regular rectangles” of which two opposite convex polygons, and which sides are convex arcs, the other two have a uniform wall thickness. sides being straight, of equal length Products with a rectangular and parallel) of a uniform thickness, (including square), equilateral which are: triangular or regular convex polygon cross-section, which • of rectangular (including square) may have corners rounded along shape with a thickness not their whole length, are also to be exceeding one-tenth of the width, considered as tubes and pipes provided the inner and outer • of a shape other than rectangular cross-sections are concentric or square, of any size, provided and have the same form and that they do not assume the orientation. Tubes and pipes of character of articles or products the foregoing cross-sections of other headings. may be polished, coated, bent, threaded, drilled, waisted, Headings Nos. 76.06 and 7607.00 expanded, cone-shaped or fitted apply, inter alia, to plates, sheets, with flanges, collars or rings. strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. 491 Subheading Note. over each of the other elements, provided that: 1. In this Chapter the following expressions have the meanings hereby assigned to them: (1) the content by weight of at least one of the other (a) Aluminium, not alloyed elements or of iron plus silicon taken together is Metal containing by weight at least greater than the limit 99% of aluminium, provided that the specified in the foregoing content by weight of any other element table; or does not exceed the limit specified in the following table: (2) the total content by weight of such other elements exceeds Table – Other elements 1%. Limiting content Element % by weight Fe + Si (iron plus silicon 1 Other elements(¹), each 0.1 (²) (1) Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn. (2) Copper is permitted in a proportion greater than 0.1% but not more than 0.2%, provided that neither the chromium nor manganese content exceeds 0.05%. (b) Aluminium alloys Metallic substances in which aluminium predominates by weight 492 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7601.00 Unwrought aluminium. 15% kg 7602.00 Aluminium waste and scrap. 15% kg 7603.00 Aluminium powders and flakes. 15% kg 7604.00 Aluminium bars, rods, and profiles. 15% kg 7605.00 Aluminium wire. 15% kg 76.06 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm. 7606.001 Flat sheets 15% kg 7606.002 Corrugated sheets 15% kg 7606.009 Other 15% kg 7607.00 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2mm. 15% kg 7608.00 Aluminium tubes and pipes. 15% kg 7609.00 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). 15% kg 76.10 Aluminium structures (excluding pre- fabricated buildings of heading No. 94.06) and parts of structures (for example, bridges, and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and other frames and threshold for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. 493 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7610.10 Doors, windows and their frames and thresholds for doors 15% kg 7610.90 Other: 7610.901 Complete structures 15% kg 7610.909 Other 15% kg 76.11 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas of a capacity exceeding 300 litres, whether or not lined or heat-insulated, but not fitted mechanical or thermal equipment. 7611.001 Water storage tanks 15% kg 7611.009 Other 15% kg 76.12 Aluminium casks, drums, can, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 litres, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. 15% kg 7612.001 Cans 15% kg 7612.009 Other 7613.00 Aluminium containers for compressed or liquefied gas. 15% kg 7614.00 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated. 15% kg 76.15 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring of polishing pads, gloves and the like of, aluminium; sanitary ware and parts thereof, of aluminium. 494 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7615.10 Table, kitchen, or other household articles and parts thereof, pot scourers and scouring or polishing pads, gloves and the like: 7615.101 Saucepans 10% kg 7615.102 Baking, stew and frying pans 10% kg 7615.103 Other table, kitchen or household articles 10% kg 7615.104 Parts of the goods of sub-headings Nos. 7615.101, 7615.102, 7615.103 10% kg 7615.105 Pot scourers and scouring or polishing pads 15% kg 7615.109 Other 15% kg 7615.20 Sanitary ware and parts thereof: 7615.201 Sanitary ware 10% kg 7615.202 Parts 10% kg 76.16 Other articles of aluminium. 7616.10 Nails, tacks, staples, (other than those of heading No. 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter- pins, washers and similar articles 15% kg 7616.90 Other: 7616.901 Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of aluminium wire 10% kg 7616.902 Expanded metal 10% kg 7616.909 Other 10% kg 495 Chapter 77 (Reserved for possible future use in the Harmonize System) 496 Chapter 78 Lead and articles made from lead Note. 1. In this Chapter the following expressions have the meanings hereby assigned to them: (a) Bars and rods been subsequently worked after production (otherwise Rolled, extruded, drawn or than by simple trimming or forged products, Not in coils, de-scaling), provided that they which have a uniform solid have not thereby assumed the cross-section along their character of articles or whole length in the shape of products of other headings. circles, ovals, rectangles (including squares), (b) Profiles equilateral triangles or regular convex polygons (including Rolled, extruded, drawn, “flattened circles” and forged or formed “modified rectangles”, of products, coiled or not, of a which two opposite sides are uniform cross-section along convex arcs, the other two their whole length, which do sides being straight, of equal not conform to any of the length and parallel). Products definitions of bars, rods, wire, with a rectangular (including plates, sheets, strip, foil, tubes square), triangular or or pipes. The expression also polygonal cross-section may covers cast or sintered have corners rounded along products, of the same forms, their whole length. The which have been subsequently thickness of such products worked after production which have a rectangular (otherwise than by simple (including “modified trimming or de-scaling), rectangular”) cross-section provided that they have not exceeds one-tenth of the thereby assumed the character width. The expression also of articles or products of covers cast or sintered other headings. products, of the same forms and dimensions, which have (c) Wire 497 • of a shape other than rectangular Rolled, extruded or drawn or square, of any size, provided products, in coils, which have that they do not assume the a uniform solid cross-section character of articles or products along their whole length in of other headings. the shape of circles, ovals, rectangles (including squares), Heading No. 78.04 applies, inter equilateral triangles or regular alia, to plates, sheets, strip and foil convex polygons (including with patterns (for example, grooves, “flattened circles” and ribs, chequers, tears, buttons, “modified rectangles”, of lozenges) and to such products which two opposite sides are which have been perforated, convex arcs, the other two corrugated, polished or coated, sides being straight, of equal provided that they do not thereby length and parallel). assume the character of articles or Products with a rectangular products of other headings. (including square), triangular or polygonal cross-section (e) Tubes and pipes may have corners rounded along their whole length. The Hollow products, coiled or not, thickness of such products which have a uniform cross-section which have a rectangular with only one enclosed void along (including “modified their whole length in the shape of rectangular”)cross-section circles, ovals, rectangles (including exceeds one-tenth of the squares), equilateral triangles or width. regular convex polygons, and which have a uniform wall thickness. (d) Plates, sheets, strip and foil Products with a rectangular (including square), equilateral Flat-surfaced products (other than triangular or regular convex polygon the unwrought products of heading cross-section, which may have No. 7801.00), coiled or not, of solid corners rounded along their whole rectangular (other than square) cross- length, are also to be considered as section with or without rounded tubes and pipes provided the inner corners (including “modified and outer cross-sections are rectangles” of which two opposite concentric and have the same form sides are convex arcs, the other two and orientation. Tubes and pipes of sides being straight, of equal length the foregoing cross-sections may be and parallel) of a uniform thickness, polished, coated, bent, threaded, which are: drilled, waisted, expanded, cone- shaped or fitted with flanges, collars • of rectangular (including square) or rings. shape with a thickness not exceeding one-tenth of the width, 498 Subheading Note. % by weight Ag Silver 0.02 1. In this Chapter the expression As Arsenic 0.005 “refined lead” means: Metal Bi Bismuth 0.05 containing by weight at least 99.9% Ca Calcium 0.002 of lead provided that the content by Cd Cadmium 0.002 weight of any other element does not Cu Copper 0.08 exceed the limit specified in the Fe Iron 0.002 following table: S Sulphur 0.002 Sb Antimony 0.005 Table – Other elements Sn Tin 0.005 Zn Zinc 0.002 Element Limiting content Other (for example Te) each 0.001 499 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7801.00 Unwrought lead. 15% kg 7802.00 Lead waste and scrap. 15% kg 7803.00 Lead bars, rods, profiles and wires. 15% kg 78.04 Lead plates, sheets, strip and foil; lead powders and flakes. 7804.10 Plates, sheets, strip and foil 15% kg 7804.20 Powders and flakes 15% kg 7805.00 Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). 10% kg 7806.00 Other articles of lead 15% kg 500 Chapter 79 Zinc and articles thereof Note. (b) Profiles 1. In this Chapter the following expressions have the meanings hereby assigned to Rolled, extruded, drawn, forged or them: formed products, coiled or not, of a uniform cross-section along their (a) Bars and rods whole length, which do not conform to any of the definitions of bars, Rolled, extruded, drawn or forged rods, wire, plates, sheets, strip, foil, products, not in coils, which have a tubes or pipes. The expression also uniform solid cross-section along covers cast or sintered products, of their whole length in the shape of the same forms, which have been circles, ovals, rectangles(including subsequently worked after squares), equilateral triangles or production (otherwise than by simple regular convex polygons (including trimming or de-scaling), provided “flattened circles” and “modified that they have not thereby assumed rectangles”, of which two opposite the character of articles or products sides are convex arcs, the other two of other headings. sides being straight, of equal length and parallel). Products with a (c) Wire rectangular (including square), triangular or polygonal cross-section Rolled, extruded or drawn products, may have corners rounded along in coils, which have a uniform solid their whole length. The thickness of cross-section along their whole such products which have a length in the shape of circles, ovals, rectangular (including “modified rectangles (including squares), rectangular”) cross-section exceeds equilateral triangles or regular one-tenth of the width. The convex polygons (including expression also covers cast or “flattened circles” and “modified sintered products, of the same forms rectangles”, of which two opposite and dimensions, which have been sides are convex arcs, the other two subsequently worked after sides being straight, of equal length production (otherwise than by and parallel). Products with a simple trimming or de-scaling), rectangular (including square), provided that they have not thereby triangular or polygonal cross-section assumed the character of may have corners rounded along articles or products of other their whole length. The thickness of headings. such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. 501 (d) Plates, sheets, strip and foil (including square), equilateral triangular or regular convex polygon Flat-surfaced products (other than cross-section, which may have the unwrought products of heading corners rounded along their whole No. 7901.00), coiled or not, of solid length, are also to be considered as rectangular (other than square) cross- tubes and pipes provided the inner section with or without rounded and outer cross-sections are corners (including “modified concentric and have the same form rectangles” of which two opposite and orientation. Tubes and pipes of sides are convex arcs, the other two the foregoing cross-sections may be sides being straight, of equal length polished, coated, bent, threaded, and parallel) of a uniform thickness, drilled, waisted, expanded, cone- which are: shaped or fitted with flanges, collars or rings. • of rectangular (including square) shape with a thickness not Subheading Note. exceeding one-tenth of the width, 1. In this Chapter the following • of a shape other than rectangular expressions have the meanings hereby or square, of any size, provided assigned to them: that they do not assume the character of articles or products (a) Zinc, not alloyed of other headings. Metal containing by weight at least Heading No. 7905.00 applies, inter 97.5% of zinc. alia, to plates, sheets, strip and foil with patterns (for example, grooves, (b) Zinc alloys ribs, chequers, tears, buttons, lozenges) and to such products Metallic substances in which zinc which have been perforated, predominates by weight over each of corrugated, polished or coated, the other elements, provided that the provided that they do not thereby total content by weight of such other assume the character of articles or elements exceeds 2.5% products of other headings. (c) Zinc dust (e) Tubes and pipes Dust obtained by condensation of Hollow products, coiled or not, zinc vapour, consisting of spherical which have a uniform cross-section particles which are finer than zinc with only one enclosed void along powders. At least 80% by weight of their whole length in the shape of the particles pass through a sieve circles, ovals, rectangles (including with 63 micrometres (microns) squares), equilateral triangles or mesh. It must contain at least 85% by regular convex polygons, and which weight of metallic zinc. have a uniform wall thickness. Products with a rectangular 502 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 7901.00 Unwrought zinc. 15% kg 7902.00 Zinc waste and scrap. 15% kg 79.03 Zinc dust, powders and flakes. kg 7903.10 Zinc dust 15% kg 7903.90 Other 15% 7904.00 Zinc bars, rods, profiles and wire 15% kg 7905.00 Zinc plates, sheets, strip and foil 15% kg 7906.00 Zinc tubes, pipes and tube or pipe fittings kg (for example, couplings, elbows, sleeves). 15% 79.07 Other articles of zinc. kg 7907.10 Gutters, roof capping, skylight frames, and kg other fabricated building components 15% 7907.90 Other 15% 503 Chapter 80 Tin and articles thereof Note. 1. In this Chapter the following Rolled, extruded, drawn, forged or expressions have the meanings hereby formed products, coiled or not, of a assigned to them: uniform cross-section along their whole length, which do not conform (a) Bars and rods to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, Rolled, extruded, drawn or forged tubes or pipes. The expression also products, not in coils, which have a covers cast or sintered products, of uniform solid cross-section along the same forms, which have been their whole length in the shape of subsequently worked after circles, ovals, rectangles (including production (otherwise than by simple squares), equilateral triangles or trimming or de-scaling), provided regular convex polygons (including that they have not thereby assumed “flattened circles” and “modified the character of articles or products rectangles”, of which two opposite of other headings. sides are convex arcs, the other two sides being straight, of equal length (c) Wire and parallel). Products with a rectangular (including square), Rolled, extruded or drawn products, triangular or polygonal cross-section in coils, which have a uniform solid may have corners rounded along cross-section along their whole their whole length. The thickness of length in the shape of circles, ovals, such products which have a rectangles (including squares), rectangular (including “modified equilateral triangles or regular rectangular”) cross-section exceeds convex polygons (including one-tenth of the width. The “flattened circles” and “modified expression also covers cast or rectangles”, of which two opposite sintered products, of the same forms sides are convex arcs, the other two and dimensions, which have been sides being straight, of equal length subsequently worked after and parallel). Products with a production (otherwise than by simple rectangular (including square), trimming or de-scaling), provided triangular or polygonal cross-section that they have not thereby assumed may have corners rounded along the character of articles or products their whole length. The thickness of of other headings. such products which have a rectangular (including “modified (b) Profiles rectangular”) cross-section exceeds one-tenth of the width. 504 regular convex polygons, and which have a uniform wall thickness. (d) Plates, sheets, strip and foil Products with a rectangular (including square), equilateral Flat-surfaced products (other than triangular or regular convex polygon the unwrought products of heading cross-section, which may have No. 8001.00), coiled or not, of solid corners rounded along their whole rectangular (other than square) cross- length, are also to be considered as section with or without rounded tubes and pipes provided the inner corners (including “modified and outer cross-sections are rectangles” of which two opposite concentric and have the same form sides are convex arcs, the other two and orientation. Tubes and pipes of sides being straight, of equal length the foregoing cross-sections may be and parallel) of a uniform thickness, polished, coated, bent, threaded, which are: drilled, waisted, expanded, cone- shaped or fitted with flanges, collars • of rectangular (including square) or rings. shape with a thickness not exceeding one-tenth of the width, Subheading Note. • of a shape other than rectangular 1. In this Chapter the following expressions or square, of any size, provided have the meanings hereby assigned to that they do not assume the them: character of articles or products of other headings. 2. Tin, not alloyed Heading No. 8004.00 and 80.05 Metal containing by weight at apply, inter alia, to plates, sheets, least 99% of tin, provided that strip and foil with patterns (for the content by weight of any example, grooves, ribs, chequers, bismuth or copper is less than tears, buttons, lozenges) and to such the limit specified in the products which have been following table: perforated, corrugated, polished or coated, provided that they do not Table – Other elements thereby assume the character of Element Limiting content articles or products of other % by weight headings. Bi Bismuth 0.1 Cu Copper 0.4 (e) Tubes and pipes (b) Tin alloys Hollow products, coiled or not, which have a uniform cross-section Metallic substances in which the with only one enclosed void along predominates by weight over each of the their whole length in the shape of other elements, provided that: circles, ovals, rectangles (including squares), equilateral triangles or 505 (i) the total content by weight of such greater than the limit specified in other elements exceeds 1%; or the foregoing table. (ii) the content by weight of either bismuth or copper is equal to or 506 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8001.00 Unwrought tin. 15% kg 8002.00 Tin waste and scrap. 15% kg 8003.00 Tin bars, rods, profiles and wire. 15% kg 8004.00 Tin plates, sheets and strip, of a thickness exceeding 0.2 mm. 15% kg 80.05 Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes. 15% kg 8005.10 Foil 15% kg 8005.20 Powders and flakes 15% kg 8006.00 Tin tubes, pipes and tube or pipe fittings (for 15% kg example couplings, elbows, sleeves). 8007.00 Other articles of tin. 15% kg 507 Chapter 81 Other base metals; cermets; articles thereof Subheading Note. 1. Note 1 to Chapter 74, defining “bars and rods” , “profiles”, “wire” and “plates, sheets, strip and foil” applies, mutatis mutandis, to this Chapter. 508 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 81.01 Tungsten (wolfram) and articles thereof, including waste and scrap. 8101.001 Unwrought tungsten; tungsten waste and scrap 15% kg 8101.002 Wrought tungsten and articles of tungsten 15% kg 81.02 Molybdenum and articles thereof , including waste and scrap. 8102.001 Unwrought molybdenum; molybdenum waste and scrap 15% kg 8102.002 Wrought molybdenum and articles of molybdenum. 15% kg 81.03 Tantalum and articles thereof, including waste and scrap. 8103.10 Unwrought tantalum, including bars and rods obtained simply by sintering; waste and scrap; powders 15% kg 8103.90 Other 15% kg 81.04 Magnesium and articles thereof, including waste and scrap. 8104.10 Unwrought magnesium 15% kg 8104.20 Waste and scrap 15% kg 8104.30 Raspings, turnings and granules, graded according to size; powders 15% kg 8104.90 Other: 8104.901 Wrought bars, rods, angles, shapes and sections of magnesium; magnesium wire, wrought plates, sheets and strip, of magnesium, magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks, therefore, of magnesium, hollow bars of magnesium 15% kg 8104.909 Other 15% kg 509 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 81.05 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. 15% kg 8105.10 Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought cobalt; waste and scrap; powders 15% kg 8105.90 Other 15% kg 8106.00 Bismuth and articles thereof, including waste and scrap. 15% kg 81.07 Cadmium and articles thereof, including waste and scrap. 8107.10 Unwrought cadmium; waste and scrap; powders 15% kg 8107.90 Other 15% kg 81.08 Titanium and articles thereof, including waste and scrap. 8108.10 Unwrought cadmium; waste and scrap; powders 15% kg 8108.90 Other 15% kg 81.09 Zirconium and articles thereof, including waste and scrap. 15% kg 8109.10 Unwrought zirconium; waste and scrap; powders 15% kg 8109.90 Other 15% kg 8110.00 Antimony and articles thereof, including waste and scrap. 15% kg 8111.00 Manganese and articles thereof, including waste and scrap. 15% kg 510 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 81.12 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium, (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. 8112.10 Beryllium: 8112.11 Unwrought: waste and scrap; powders 15% kg 8112.19 Other 15% kg 8112.20 Chromium 15% kg 8112.30 Germanium 15% kg 8112.40 Vanadium 15% kg 8112.90 Other: 8112.91 Unwrought: waste and scrap; powders 15% kg 8112.99 Other 15% kg 8113.00 Cermets and articles thereof, including waste and scrap. kg 15% 511 Chapter 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal Notes. 1. Apart from blow lamps, portable forges, grinding wheels with 2. Parts of base metal of the articles of frameworks, manicure or pedicure this Chapter are to be classified with sets, and goods of heading No. the articles of which they are parts, 8209.00, this Chapter covers only except parts separately specified as articles with a blade, working edge, such and tool-holders for hand tools working surface or other working (heading No. 84.66). However, parts part of: of general use as defined in Note 2 to Section XV are in all cases excluded (a) Base metal; from this Chapter. (b) Metal carbides or cermets; Heads, blades and cutting plates for electric shavers or electric hair (c) Precious or semi-precious stones clippers are to be classified in (natural, synthetic or heading No. 85.10. reconstructed) on a support of base metal, metal carbide or 3. Sets consisting of one or more knives cermet; or of heading No. 82.11 and at least an equal number of articles of heading (d) Abrasive materials on a support No. 82.15 are to be classified in of base metal, provided that the heading No. 82.15. articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identify and function after the application of the abrasive. 512 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes, axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry 8201.10 Spades and shovels Free kg and No 8201.20 Forks Free kg and No 8201.30 Mattocks, picks, hoes and rakes: 8201.301 Mattocks Free kg and No 8201.302 Picks Free kg and No 8201.303 Hoes Free kg and No 8201.304 Rakes Free kg and No 8201.40 Axes, bill hooks ad similar hewing tools: 8201.401 Axes Free kg and No 8201.402 Machettes (cutlasses) Free kg and No 8201.409 Other Free kg and No 8201.50 Secateurs and similar one-handed pruners and shears (including poultry shears) 10% kg and No 8201.60 Hedge shears, two handed pruning shears and similar two-handed shears Free kg and No 8201.90 Other hand tools of a kind used in agriculture, horticulture or forestry Free kg 82.02 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). 8202.10 Hand saws 10% kg 8202.20 Band saw blades 10% kg 8202.30 Circular saw blades (including slitting or slotting saw blades) 10% kg 8202.40 Chain saw blades 10% kg 8202.90 Other saw blades 10% kg 513 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 82.03 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe- cutters, bolt croppers, perforating punches and similar hand tools. 8203.10 Files, rasps and similar tools 10% kg and No 8203.20 Pliers (including cutting pliers), pincers, tweezers and similar tools 10% kg and No 8203.30 Metal cutting shears and similar tools 10% kg and No 8203.40 Pipe-cutters, bolt croppers, perforating punches and similar tool 10% kg and No 82.04 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); inter-changeable spanner sockets with or without handles. 8204.10 Hand-operated spanners and wrenches 10% kg and No 8204.20 Interchangeable spanner sockets with or without handles 10% kg and No 82.05 Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of , machine tools; anvils, portable forges; hand or pedal- operated grinding wheels with frameworks. 8205.10 Drilling, threading or tapping tools 10% kg 8205.20 Hammer and sledge hammers 10% kg 8205.30 Planes, chisels, gouges and similar cutting tools for working wood 10% kg 8205.40 Screwdrivers 10% kg 8205.50 Other hand tools (including glaziers’ diamonds): 8205.51 Households tools 10% kg 8205.59 Other 10% kg 8205.60 Blow lamps 10% kg 8205.70 Vices Clamps and the like 10% kg 514 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8205.80 Anvils; portable forges; hand or pedal- operated grinding wheels with frameworks 10% kg 8205.90 Set of articles of two or more of the foregoing subheadings 10% kg 82.06 Tools of two or more of the headings Nos. 82.02 to 82.05, put up in sets for retail sale. 8206.001 Household tools 10% kg 8206.009 Other 10% kg 82.07 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. 8207.10 Rock drilling or earth boring tools 10% kg 8207.20 Dies for drawing or extruding metal 10% kg 8207.30 Tools for pressing, stamping or punching 10% kg 8207.40 Tools for tapping or threading 10% kg 8207.50 Tools for drilling, other than rock drilling 10% kg 8207.60 Tools for boring or broaching 10% kg 8207.70 Tools for milling 10% kg 8207.80 Tools for turning 10% kg 8207.90 Other interchangeable tools 10% kg 82.08 Knives and cutting blades, for machines or for mechanical appliances. 8208.10 For metal working 10% kg 8208.20 For wood working 10% kg 8208.30 For kitchen appliances or for machines used in the food industry: 8208.301 For kitchen appliances 10% kg 8208.309 Other 10% kg 515 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8208.40 For agricultural, horticultural or forestry machines: 8208.401 For lawn mowers 10% kg 8208.409 Other 10% kg 8208.90 Other 10% kg 8209.00 Plates, sticks, tips and the like for tools, unmounted, of sintered metal carbrides or cermets. 10% kg 82.10 Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. 8210.001 Coffee-mills 10% kg 8210.002 Mincers 10% kg 8210.003 Juice extractors 10% kg 8210.004 Ice Cream freezers 10% kg 8210.009 Other 10% kg 82.11 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No. 82.08, and blades therefor. 8211.10 10% kg 8211.90 Sets of assorted articles 8211.91 Other: 8211.92 Table knives having fixed 10% kg 8211.921 blades 8211.929 Other knives having fixed 8211.93 blades: 10% kg 8211.931 Household 10% kg 8211.939 Other 8211.94 Knives having other than fixed blades: 10% kg 82.12 Household 10% kg Other 10% kg Blades 8212.10 8212.20 Razor and razor blades (including razor blade blanks in strips). 10% kg Razors Safety razor blades, including razor blade blanks in strips: 516 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8212.201 Safety razor blades 10% kg 8212.209 Other 10% kg 8212.90 Other parts 10% kg 82.13 Scissors, tailors’ shears and similar shears, and blades therefore. 8213.001 Tailors’ and dressmakers’ shears 10% kg 8213.002 For use in agriculture, horticulture or industry 10% kg 8213.009 Other 10% kg 82.14 Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files). 8214.10 Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor 10% kg 8214.20 Manicure or pedicure sets and instruments (including nail files) 10% kg 8214.90 Other: 8214.901 For use in agriculture, horticulture or industry. 10% kg 8214.909 Other 10% kg 82.15 Spoons, forks, ladies, skimmers, cake- servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. 8215.10 Sets of assorted articles containing at least one article plated with precious metal 10% kg 8215.20 Other sets of assorted articles 10% kg 8215.90 Other: 8215.91 Plated with precious metal 10% kg 8215.99 Other 10% kg 517 Chapter 83 Miscellaneous articles of base metal Notes. 1. For the purposes of this Chapter, parts of 2. For the purposes of heading No. 83.02, base metal are to be classified with their the word “castors” means those having parent articles. However, articles of iron a diameter (including, where or steel of heading No. 73.12, 73.15, appropriate, tyres) not exceeding 75 73.17, 73.18 or 73.20, or similar articles mm, or those having a diameter of other base metal (Chapters 74 to 73 (including, where appropriate, tyres) and 78 to 81) are not to be taken as parts exceeding 75 mm provided that the of articles of this Chapter. width of the wheel or tyre fitted thereto is less than 30 mm. 518 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 83.01 Padlocks and locks (key, combination or electrically operated), or base metal; clasps and frames with clasps, incorporated locks, of base metal; keys for any of the foregoing articles, of base metal. 8301.10 Padlocks 15% kg 8301.20 Locks of kind used for motor vehicles 15% kg 8301.30 Locks of kind used for furniture 15% kg 8301.40 Other locks 15% kg 8301.50 Clasps and frames with clasps, incorporating locks 15% kg 8301.60 Parts 15% kg 8301.70 Keys presented separately 15% kg 83.02 Base metal mountings, fittings and similar suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunk, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. 8302.001 Hinges 10% kg 8302.002 Castors 10% kg 8302.003 Other mountings, fittings and similar articles suitable for motor vehicles 10% kg 8302.004 Other mountings, fittings and similar articles suitable for buildings 10% kg 8302.005 Other mountings, fittings and similar articles suitable for furniture 10% kg 8302.009 Other 10% kg 8303.00 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal. 10% kg 519 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 83.04 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading No. 94.03. 8304.001 Filing cabinets 15% kg 8304.002 Card-index cabinets 15% kg 8304.009 Other 15% kg 83.05 Fitting for loose-leaf binders or files, letter, clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. 8305.10 Fittings for loose-leaf binders or files 15% kg 8305.20 Staples in strips 15% kg 8305.90 Other, including parts: 8305.901 Paper clips 15% kg 8305.909 Other 15% kg 83.06 Bell, gongs, and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. 8306.10 Bells, gongs and the like 15% kg 8306.20 Statuettes and other ornaments 20% kg 8306.30 Photograph, picture or similar frames, mirrors 15% kg 8307.00 Flexible tubing or base metal, with or without fittings. 15% kg 520 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 83.08 Clasps, frames with clasps, buckles, buckle- clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular bifurcated rivets, of base metal; beads and spangles, of base metal. 8308.10 Hooks, eyes and eyelets 15% kg 8308.20 Tubular or bifurcated rivets 15% kg 8308.90 Other, including parts 15% kg 83.09 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories of base metal. 8309.10 Crown corks 15% kg 8309.90 Other: 8309.901 Bottle caps 15% kg 8309.909 Other 15% kg 8310.00 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading No. 94.05. 15% kg 83.11 Wire, rods, tubes, plates, electrodes and similar products of base metal or of metal carbrides, coated or cored with flux material, of a kind used for soldering, brazing, welding, or deposition of metal or of metal carbrides; wire and rods, of agglomerated base metal powder, use for metal spraying. 521 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8311.10 Coated electrodes of base metal, for electric arc-welding: 8311.101 Of non-alloy steel 15% kg 8311.109 Of other base metal 15% kg 8311.20 Cored wire of base metal, for electric arc-welding 15% kg 8311.30 Coated rods and cored wire, of base metal, for soldering, brazing or 15% kg welding by flame 8311.90 Other, including parts 15% kg 522 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 Notes. 1. This Section does not cover: (f) Precious or semi-precious stones (a) Transmission or conveyor belts or (natural, synthetic or belting, of plastics of Chapter 39, reconstructed) of headings Nos. or of vulcanized rubber (heading 71.02 to 71.04, or articles wholly No. 4010.00); or other articles of a of such stones of heading No. kind used in machinery or 71.16, except unmounted worked mechanical or electrical sapphires and diamonds for styli appliances or for other technical (heading No. 85.22); uses, of vulcanized rubber other than hard rubber (heading No. (g) Parts of general use, as defined in 40.16); Note 2 to Section XV, of base metal (Section XV), or similar (b) Articles of leather or of goods of plastics (Chapter 39); composition leather (heading No. 4204.00) or of furskin (heading (h) Drill pipe (heading No. 73.04); No. 4304.00), of a kind used in machinery or mechanical (i) Endless belts of metal wire or strip appliances or for other technical (Section XV); uses; (j) Articles of Chapter 82 or 83;’ (c) Bobbins, spools, cops, cones, cores, reels or similar supports, of (k) Articles of Section XVII; any material (for example, Chapter 39, 40, 44 or 48 94 Section XV); (l) Articles of Chapter 90 (d) Perforated cards for Jacquard or (m) Clocks, watches or other articles of similar machines (for example, Chapter 91; Chapter 39 or 48 or section XV); (n) Interchangeable tools of heading (e) Transmission or conveyor belts of No. 82.07 or brushes of a kind used textile material (heading No. as parts of machines of heading 5910.00) or other articles of textile No. 96.03; similar interchangeable material for technical uses tools are to be classified according (heading No. 5911.00); to the constituent material of their 523 working part (for example, in (c) All other parts are to be classified in Chapter 40, 42, 43, 45 or 59 or heading No. 84.85 or 8548.00. heading No. 6804.00 or 6909.00); or 3. Unless the context otherwise requires, composite machines (o) Articles of Chapter 95. consisting of two or more machines fitted together to form a whole and 2. Subject to Note 1 to this Section, other machines adapted for the Note 1 to Chapter 84 and to Note purpose of performing two or more 1 to Chapter 85, parts of machines complementary or alternative (not being parts of the articles of functions are to be classified as if heading No. 8484.00, 85.44, consisting only of that component 85.45, 85.46 or 85.47) are to be or as being that machine which classified according to the performs the principal function. following rules: 4. Where a machine (including a (a) Parts which are goods combination of machines) consists included in any of the of individual components (whether headings of Chapters 84 or separate or interconnected by 85 (other than headings Nos. piping, by transmission devices, by 84.85 and 8548.00) are in all electric cables or by other devices) cases to be classified in their intended to contribute together to a respective headings; clearly defined function covered by one of the headings in Chapter 84 (b) Other parts, if suitable for or Chapter 85, then the whole falls use solely or principally with to be classified in the heading a particular kind of machine, appropriate to that function. or with a number of machines of the same heading 5. For the purpose of these Notes, the (including a machine of expression, “machine” means any heading No. 84.79 or 85.43) machine, machinery, plant, are to be classified with the equipment, apparatus or appliance machines of that kind. cited in the headings of Chapter 84 However, parts which are of 85. equally suitable for use principally with the goods headings Nos. 85.17 and 85.25 to 85.28 are to be classified in heading No. 85.17; 524 Chapter 84 Nuclear reactors, boiler, machinery and mechanical Appliances; parts thereof Notes. 1. This Chapter does not cover: heading of the former group and not the latter. (a) Millstones, grindstones or other articles of Chapter 68; Heading No. 84.19 does not, however, cover: (b) Appliances or machinery (for example, pumps) or parts thereof, of (a) Germination plant, incubators ceramic material (Chapter 69); or brooders (heading No. 84.36); (c) Laboratory glassware (heading No. 7017.00); machinery, appliances or (b) Grain dampening machines other articles for technical uses or (heading No. 84.37); parts thereof, of glass (heading No. 70.19 or 70.20); (c) Diffusing apparatus for sugar juice extraction (heading No. (d) Articles of heading No. 73.21 or 84.38); 7322.00 or similar articles of other base metals (Chapter2 74 to 76 to 78 (d) Machinery for the heat- to 81); treatment of textile yarns, fabrics or made up textile (e) Electro-mechanical tools for working articles (heading No. 84.51) or in the hand, of heading No. 85.08 or electro-mechanical domestic (e) Machinery or plant, designed appliances of heading No. 85.09; or for mechanical operation, in which a change of temperature, (f) Hand-operated mechanical floor even if necessary, is subsidiary. sweepers, not motorized (heading No. 96.03). Heading No. 84.22 does not cover: 2. Subject to the operation of Note 3 to (a) Sewing machines for closing Section XVI, a machine or appliance bags or similar containers which answers to a description in or (heading No. 84.52); or more of the headings Nos. 84.01 to (b) Office machinery of heading 84.24 and at the same time to a No. 84.72. description in one or other of the headings Nos. 84.25 to 8480.99 is to be classified under the appropriate 525 3. A machine-tool for working any logical decision during the material which answers to a processing run; description in heading No. 84.56. (b) Analogue machines capable of simulating mathematical models 4. Heading No. 8457.00 applies only to and comprising at least: analogue machine-tools for working metal elements, control elements and (other than lathes) which can carry programming elements; out different types of machining (c) Hybrid machines consisting of operations either: either a digital machine with analogue elements or analogue (a) by automatic tool change from machine with digital elements. a magazine or the like in conformity with a machining (B) Automatic data processing machines programme (machining may be in the form of systems centres), consisting of a variable number of separately-housed units. A unit is to (b) by the automatic use, be regarded as being part of the simultaneously or sequentially, complete system if it meets all the or different unit heads working following conditions: on a fixed position work-piece (unit construction machines, (a) it is connectable to the central single station), or processing unit either directly or through one or more other (c) by the automatic transfer of the units; work-piece to different unit heads (multi-station transfer (b) it is specifically designed as machines). part of such a system (it must, in particular, unless it is a 5. (A) For the purposes of heading No. power supply unit, be able to 84.71, the expression “automatic accept or deliver data in a form data processing machines” means: (code or signals) which can be used by the system). (a) Digital machines, capable of (1) storing the processing program Such units presented separately or programs and at least the data are also to be classified in immediately necessary for the heading No. 84.71. execution of the program; (2) being freely programmed in Heading No. 84.71 does not accordance with the requirements cover machines incorporating of the user; (3) performing or working in conjunction with arithmetical computations an automatic data processing specified by the user; and, (4) machine and performing a executing, without human specific function. Such intervention, a processing machines are classified in the program which requires them to headings appropriate to their modify their execution, by 526 respective functions or, failing that in residual headings. Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine 6. Heading No. 8482.00 applies, inter the principal purpose of which is not alia, to polished steel balls, the described in any heading or for maximum and minimum diameters which no one purpose is the principal of which do not differ from the purpose is, unless the context nominal diameter by more than 1% otherwise requires, to be classified in or by more than 0.05 mm, whichever heading No. 84.79. Heading No. is less. Other steel balls are to be 84.79 also covers machines for classified in heading No. 73.26. making rope or cable (for example, stranding, twisting or cabling 7. A machine which is used for more machines) from metal wire, textile than one purpose is, for the purposes yarn or any other material or from a of classification, to be treated as if its combination of such materials. principal purpose were its sole purpose. 527 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.01 Nuclear reactors: fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation. 8401.10 Nuclear reactors 10% kg and No 8401.20 Machinery and apparatus for isotopic separation, and their parts 10% kg 8401.30 Fuel elements (cartridges), non- irradiated 10% kg 8401.40 Parts of nuclear reactors 10% kg 84.02 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers. 8402.001 Boilers 10% kg 8402.002 Parts 10% kg 8402.009 Other 10% kg 84.03 Central heating boilers other than those of heading No. 84.02 8403.10 Boilers 10% kg 8403.90 Parts 10% kg 84.04 Auxiliary plant for use with boilers of heading No. 84.02 or 84.03 (for example, economizers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units. 8404.10 Auxiliary plant for use with boilers of heading No. 84.02 or 84.03 10% kg 8404.20 Condensers for steam or other vapour power units 10% kg and No 8404.90 Parts 10% kg 528 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.05 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers. 8405.10 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers 10% kg 8405.90 Parts 10% kg 84.06 Steam turbines and other vapour turbines. 8406.10 Turbines: 8406.11 For marine propulsion 10% kg and No 8406.19 Other 5% kg and No 8406.90 Parts 10% kg 84.07 Spark-ignition reciprocating or rotary internal combustion piston engines. 8407.10 Aircraft engines Free kg and No 8407.20 Marine propulsion engines: 8407.21 Outboard motors 5% kg and No 8407.29 Other 5% kg and No 8407.30 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: 8407.31 Of a cylinder capacity not exceeding 50 cc 15% kg and No 8407.32 Of a cylinder exceeding 50 cc but not exceeding 250 cc 15% kg and No 8407.33 Of a cylinder capacity exceeding 250 cc but not exceeding 1,000 cc 15% kg and No 8407.34 Of a cylinder capacity exceeding 1,000 cc 15% kg and No 8407.90 Other engines 10% kg and No 529 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.08 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). 8408.10 Marine propulsion engines 5% kg and No 8408.20 Engines of a kind used for the propulsion of vehicles of Chapter 87 15% kg and No 8408.90 Other engines 10% kg and No 84.09 Parts suitable for use solely or principally with the engines of heading No. 84.07 or 84.08. 8409.10 For aircraft engines Free kg 8409.90 Other: 8409.91 Suitable for use solely or principally with spark-ignitioninternal combustion piston engines: 8409.911 For road motor vehicles 15% kg 8409.912 For marine craft 5% kg 8409.919 Other 10% kg 8409.99 Other: 8409.991 For road motor vehicles 15% kg 8409.992 For marine craft 5% kg 8409.999 Other 10% kg 84.10 Hydraulic turbines, water wheels, and regulators therefore. 8410.10 Hydraulic turbines and water wheels 10% kg and No 8410.90 Parts, including regulators 10% kg 84.11 Turbo-jets, turbo-propellers and other gas turbines. 8411.10 Turbo-jets 10% kg and No 8411.20 Turbo-propellers 10% kg and No 8411.80 Other gas turbines 10% kg and No 8411.90 Parts: 8411.91 Of turbo-jets or turbo-propellers 10% kg 8411.99 Other 10% kg 530 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.12 Other engines and motors 8412.001 Reaction engines other than turbo-jets 15% kg and No 8412.009 Other, including parts 10% kg 84.13 Pumps for liquid, whether or not fitted with a measuring device; liquid elevators. 8413.10 Pumps fitted or designed to be fitted with a measuring device: 8413.11 Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in garages 10% kg and No 8413.19 Other 10% kg and No 8413.20 Hand pumps, other than those of sub- heading No. 8413.11 or 8413.19 10% kg and No 8413.30 Fuel, lubricating or cooling medium pumps for internal combustion piston engines 10% kg and No 8413.40 Concrete pumps 10% kg and No 8413.50 Other reciprocating positive displacement pumps 10% kg and No 8413.60 Other rotary positive displacement pumps 10% kg and No 8413.70 Other centrifugal pumps 10% kg and No 8413.80 Other pumps; liquid elevators: 10% kg and No 8413.81 Pumps 10% kg and No 8413.82 Liquid elevators 10% kg and No 8413.90 Parts: 8413.91 Of pumps: 8413.911 For the pumps of subheading No. 8413.30 10% kg 8413.919 Other 10% kg 8413.92 Of liquid elevators 10% kg 84.14 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. 8414.10 Vacuum pumps 10% kg and No 8414.20 Hand or foot-operated air pumps 10% kg and No 531 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8414.30 Compressors of a kind used in refrigerating equipment 15% kg and No 8414.40 Air compressors mounted on a wheeled chassis for towing 10% kg and No 8414.50 Fans: 8414.51 Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W: 8414.511 Table 15% kg and No 8414.512 Floor 15% kg and No 8414.513 Ceiling or roof 15% kg and No 8414.519 Other 15% kg and No 8414.59 Other 10% kg and No 8414.60 Hoods having a maximum horizontal side not exceeding 120 cm 10% kg and No 8414.80 Other 10% kg and No 8414.90 Parts 10% kg 84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. 8415.10 Window or wall types, self-contained 15% kg and No 8415.80 Other: 8415.81 Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle 15% kg and No 8415.82 Other, incorporating a refrigerating unit 15% kg and No 8415.83 Not incorporating a refrigerating unit 15% kg and No 8415.90 Parts 15% kg 8416.00 Furnace burners for liquid fuel, for pulverized solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances 15% kg 532 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.17 Industrial or laboratory furnaces and ovens, including incinerators, non-electric. 8417.10 Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites or of metals 15% kg 8417.20 Bakery ovens, including biscuit ovens 15% Kg 8417.80 Other 10% kg 8417.90 Parts 10% kg 84.18 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other: heat pumps other than air conditioning machines of heading No. 84.15. 8418.10 Combined refrigerator-freezers, fitted with separate external doors: 8418.101 Frost free electrical 15% kg and No 8418.102 Other, electrical 15% kg and No 8418.103 Non-electrical 15% kg and No 8418.20 Refrigerators, household type: 8418.21 Compression-type: 8418.211 Frost free, electrical 15% kg and No 8418.212 Other, electrical 15% kg and No 8418.213 Non-electrical 15% kg and No 8418.22 Absorption-type, electrical 15% kg and No 8418.29 Other: 8418.291 Electrical 15% kg and No 8418.292 Non-electrical 15% kg and No 8418.30 Freezers of the chest type, not exceeding 800 litre capacity 15% kg and No 8418.40 Freezers of the upright type, not exceeding 900 litre capacity 15% kg and No 8418.50 Other refrigerating or freezing chests, cabinets, display counters, show-cases and similar refrigerating or freezing furniture 15% kg 533 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8418.60 Other refrigerating or freezing equipment; heat pumps: 8418.61 Compression-type units whose condensers are heat exchangers 15% kg 8418.69 Other 15% kg 8418.90 Parts: 8418.91 Furniture designed to receive refrigerating or freezing equipment 15% kg 8418.99 Other 15% kg 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non- electric. 8419.10 Instantaneous or storage water heaters, non-electric: 8419.101 For domestic use 10% kg and No 8419.109 Other 10% kg and No 8419.20 Medical, surgical or laboratory 10% kg 8419.30 sterilisers 8419.31 Dryers: 10% kg 8419.32 For agricultural productrs 10% kg 8419.39 For wood, paper pulp, paper or 10% kg 8419.40 paperboard 10% kg 8419.50 Other 10% kg 8419.60 Distilling or rectifying plant 10% kg 8419.80 Heat exchange units 8419.81 Machinery for liquefying air or other gases 10% kg 8419.89 Other machinery, plant and equipment: 10% kg 8419.90 For making hot drinks or for 10% kg cooking or heating food Other Parts 534 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.20 Calendering or other rolling machines, other than for metals or glass, and cylinders therefore. 8420.10 Calendering or other rolling machines 10% kg 8420.90 Parts: 8420.91 Cylinders 10% kg 8420.99 Other 10% kg 84.21 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. 8421.10 Centrifuges, including centrifugal dryers: 10% kg 8421.11 Cream separators 8421.12 Clothes dryers: 15% kg and No 8421.121 For domestic use 15% kg 8421.129 Other 15% kg 8421.19 Other 8421.20 Filtering or purifying machinery and apparatus for liquids: 10% kg 8421.21 For filtering or purifying water 8421.22 For filtering or purifying beverages 10% kg other than water 8421.23 Oil or petrol-filters for internal combustion engines: 15% kg 8421.231 Oil filters 15% kg 8421.232 Petrol filters 15% kg 8421.29 Other 8421.30 Filtering or purifying machinery and apparatus for gases: 8421.31 Intake air filters for internal combustion 15% kg engines 15% kg 8421.39 Other 8421.90 Parts: 8421.91 Of centrifuges, including centrifugal dryers: 535 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8421.911 For the clothes-dryers of sub- heading No. 8421.121 15% kg 8421.919 Other 15% kg 8421.99 Other 15% kg 84.22 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labeling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery; machinery for aerating beverages. 8422.10 Dish washing machines: 8422.11 Of the household type 15% kg and No 8422.19 Other 15% kg and No 8422.20 Machinery for cleaning or drying bottles or other containers 15% kg 8422.30 Machinery for filling, closing, sealing, capsuling or labeling bottles, cans, boxes, bags or other containers, machinery for aerating beverages 15% kg 8422.40 Other packing or wrapping machinery 15% kg 8422.90 Parts 15% kg 84.23 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds. 8423.10 Personal weighing machines (including baby scales); household scales 10% kg 8423.20 Scales for continuous weighing of goods on conveyors 10% kg 536 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8423.30 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales 10% kg 8423.80 Other weighing machinery 10% kg 8423.90 Weighing machine weights of all kinds; parts of weighing machinery 10% kg 84.24 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines. 8424.10 Fire extinguishers, whether or not 15% kg charged 10% kg 8424.20 Spray guns and similar appliances 8424.30 Steam or sand blasting machines and 10% kg similar jet projecting machines 8424.80 Other appliances: Free kg 8424.81 Agricultural or horticultural 8424.89 Other: 10% kg 8424.891 For domestic use 10% kg 8424.899 Other 10% kg 8424.90 Parts 84.25 Pulley tackles and hoists other than skip hoists; winches and capstans; jacks. 8425.10 Pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles 10% kg 8425.20 Pit-head winding gear; winches specially designed for use underground. 10% kg 8425.30 Other winches; capstans 10% kg 537 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8425.40 Jacks; hoists of a kind used for raising vehicles: 8425.401 Portable jacks for road motor vehicles 10% kg 8425.409 Other 10% kg 84.26 Derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. 8426.10 Overhead travelling cranes, transporter cranes, gantry cranes, bridge cranes, mobile lifting frames and straddle carriers: 8426.11 Overhead traveling cranes on fixed support 10% kg 8426.12 Mobile lifting frames on tyres and straddle carriers: 10% kg and No 8426.19 Other 10% kg 8426.20 Tower cranes 10% kg 8426.30 Portal or pedestal jib cranes 10% kg 8426.40 Other machinery, self propelled: 8426.41 On tyres 10% kg and No 8426.49 Other 10% kg 8426.90 Other machinery: 8426.91 Designed for mounting on road 10% kg vehicles 8426.99 Other 10% kg 84.27 Fork-lift trucks; other works trucks fitted with lifting or handling equipment. 8427.10 Self-propelled trucks powered by an electric motor 10% kg and No 8427.20 Other self-propelled trucks 10% kg and No 8427.90 Other trucks 10% kg and No 84.28 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). 8428.001 Lifts and skip hoists 10% kg 538 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8428.002 Pneumatic elevators and conveyors 10% kg 8428.003 Other continuous –action elevators and conveyors, for goods or materials 10% kg 8428.004 Escalators and moving walkways 10% kg 8428.009 Other machinery 10% kg 84.29 Self-propelled bulldozers, angle-dozers, graders, levellers, scrapers, mechanical shovels, excavators, shovels loaders, tamping machines and road rollers. 8429.10 Bulldozers and angledozers: 8429.11 Track laying 10% kg 8429.19 Other 10% kg 8429.20 Graders and levellers 10% kg 8429.30 Scrapers 10% kg 8429.40 Tamping machines and road rollers: 10% kg 8429.401 Tamping machines 10% kg 8429.402 Road roller 10% kg 8429.50 Mechanical shovels, excavators and shovel loaders: 8429.51 Front-end shovel loaders 10% kg 8429.52 Machinery with a 360° revolving superstructure 10% kg 8429.59 Other 10% kg 84.30 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile extractors; snow- ploughs and snow-blowers, 8430.10 Pile-drivers and pile-extractors 10% kg 8430.20 Snow-ploughs and snow-blowers 10% kg 8430.30 Coal or rock cutters and tunnelling machinery: 539 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8430.31 Self-propelled 10% kg 8430.39 Other 10% kg 8430.40 Other boring or sinking machinery: 10% kg 8430.41 Self-propelled 10% kg 8430.49 Other 10% kg 8430.50 Other machinery, self-propelled 10% kg 8430.60 Other machinery, not self-propelled 10% kg 84.31 Parts suitable for use solely or principally with the machinery of headings Nos. 84.25 to 84.30. 8431.10 Of machinery of heading No. 84.25 10% kg 8431.20 Of machinery of heading No. 84.27 10% kg 8431.30 Of machinery of heading No. 84.28: 8431.31 Of lifts, skip hoists or escalators 10% kg 8431.39 Other 10% kg 8431.40 Of machinery of heading No. 84.26, 84.29 or 84.30: 8431.41 Buckets, shovels, grabs and grips 10% kg 8431.42 Bulldozers or angledozer blades 10% kg 8431.43 Parts of boring or sinking machinery of subheading No. 8430.41 or 8430.49 10% kg 8431.49 Other: 8431.491 Of machinery of heading No. 84.29 or 84.30 10% kg 8431.499 Other 10% kg 84.32 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. 8432.10 Ploughs Free kg and No 8432.20 Harrow, scarifiers, cultivators, weeders and hoes: 8432.21 Disc harrows Free kg and No 540 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8432.29 Other Free kg 8432.30 Seeders, planters and transplanters Free kg 8432.40 Manure spreaders and fertilizers 8432.80 distributors Free kg 8432.801 Other machinery: 8432.809 Lawn or sports-ground rollers 10% kg 8432.90 Other 10% kg 8432.901 Parts: Of lawn or sport-ground rollers of sub-heading No. 8432.801 10% kg 8432.909 Other 10% kg 84.33 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading No. 84.37. 8433.10 Mowers for lawn, parks or sports- grounds 10% kg and No 8433.20 Other mowers, including cutter bars for tractor mounting Free kg 8433.30 Other haymaking machinery Free kg 8433.40 Straw or fodder balers, including pick- up balers Free kg 8433.50 Other harvesting machinery; threshing machinery: 8433.51 Combine harvester-threshers Free kg 8433.52 Other threshing machinery Free kg 8433.53 Root or tuber harvesting machines Free kg 8433.59 Other: 8433.591 Sugar-cane harvesters Free kg 8433.599 Other Free kg 8433.60 Machines for cleaning, sorting or grading eggs, fruit or other agricultural 8433.90 produce Free kg 8433.901 Parts: Of mowers of lawns, parks or spots- grounds of sub-heading No. 8433.10 10% kg 8433.909 Other Free kg 541 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.34 Milking machines and dairy machinery. 8434.10 Milking machines Free kg 8434.20 Dairy machinery Free kg 8434.90 Parts Free kg 84.35 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. 8435.10 Machinery 10% kg 8435.90 Parts 10% kg 84.36 Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. 8436.10 Machinery for preparing animal feeding stuffs Free kg 8436.20 Poultry-keeping machinery; poultry incubators and brooders: 8436.21 Poultry incubators and brooders Free kg 8436.29 Other Free kg 8436.80 Other machinery: 8436.801 Bee-keeping machinery Free kg 8436.809 Other Free kg 8436.90 Parts: 8436.91 Of poultry-keeping machinery or poultry incubators and brooders Free kg 8436.99 Other Free kg 84.37 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. 542 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8437.10 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables Free kg 8437.80 Other machinery 10% kg 8437.90 Parts: 8437.901 Of the machines of sub-heading No. 8437.10 Free kg 8437.909 Other 10% kg 84.38 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. 8438.10 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products 10% kg 8438.20 Machinery for the manufacture of confectionery, cocoa or chocolate 10% kg 8438.30 Machinery for sugar manufacture: 8438.301 Grooved rollers, trash plates, scraper tips and mill chain sprockets 10% kg 8438.309 Other 10% kg 8438.40 Brewery machinery 10% kg 8438.50 Machinery for the preparation of meat or poultry 10% kg 8438.60 Machinery for the preparation of fruits, nuts or vegetables 10% kg 8438.80 Other machinery 10% kg 8438.90 Parts: 8438.901 Of the machines of sub-heading No. 8438.301 10% kg 8438.909 Other 10% kg 84.39 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. 8439.10 Machinery for making pulp of fibrous cellulosic material 10% kg 8439.20 Machinery for making paper or paperboard 10% kg 543 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8439.30 Machinery for finishing paper or paperboard 10% kg 8439.90 Parts 10% kg 84.40 Book-binding machinery, including book- sewing machines. 8440.10 Machinery 10% kg 8440.90 Parts 10% kg 84.41 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. 8441.10 Cutting machines 10% kg 8441.20 Machines for making bag, sacks or 8441.30 envelopes 10% kg Machines for making carton, boxes, cases, tubes, drums or similar containers, other 8441.40 than by moulding 10% kg Machines for moulding articles in paper, 8441.80 pulp, paper or paperboard 10% kg 8441.90 Other machinery 10% kg Parts 10% kg 84.42 Machinery, apparatus and equipment (other than the machine-tools of headings Nos. 84.56 to 8465.00), for type-founding or type-setting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). 544 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8442.10 Prototype-setting and composing machines 10% kg 8442.20 Machinery, apparatus and equipment for type-setting or composing by other processes, with or without founding device 10% kg 8422.30 Other machinery, apparatus and equipment 8442.40 Parts of the foregoing machinery, apparatus and equipment 10% kg 8442.50 Printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished) 10% kg 84.43 Printing machinery; machines for uses ancillary to printing. 8443.10 Offset printing machinery 10% kg 8443.20 Letterpress printing machinery, excluding flexographic printing 10% kg 8443.30 Flexographic printing machinery 10% kg 8443.40 Gravure printing machinery 10% kg 8443.50 Other printing machinery 10% kg 8443.60 Machines for uses ancillary to printing 10% kg 8443.90 Parts 10% kg 8444.00 Machines for extruding, drawing, texturing or cutting manmade textile materials. 10% kg 84.45 Machine for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft- winding) machines and machines for preparing textile yarns for use on the machines of heading No. 8446.00 or 84.47. 8445.10 Machines for preparing textile fibres 10% kg 545 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8445.20 Textile spinning machines 10% kg 8445.30 Textile doubling or twisting machines 10% kg 8445.40 Textile winding (including weft- winding) or reeling machines 10% kg 8445.90 Other 10% kg 8446.00 Weaving machines (looms). 10% kg 84.47 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. 8447.10 Circular knitting machines 10% kg 8447.20 Flat knitting machines; stitch-bonding machines 10% kg 8447.90 Other 10% kg 84.48 Auxiliary machines for use with machines of heading No. 8444.00, 84.45, 8446.00 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing machanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading No. 8444.00, 84.45, 8446.00 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). 8448.10 Auxiliary machinery for machines of heading No. 8444.00, 84.45, 8446.00 or 84.47 10% kg 8448.20 Parts and accessories of machines of heading No. 8444.00 or of their auxiliary machinery 10% kg 8448.30 Parts and accessories of machines of heading No. 84.45 or of their auxiliary machinery 10% kg 546 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8448.40 Parts and accessories of weaving machines (looms) or of their auxiliary machinery 10% kg 8448.50 Parts and accessories of machines of heading No. 84.47 or of their auxiliary machinery 10% kg 8449.00 Machinery for the manufacture or finishing of felt or non-wovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. 10% kg 84.50 Household or laundry-type washing machines, including machines which both wash and dry. 8450.10 Machines, each of a dry linen capacity not exceeding 10 kg: 8450.11 Fully-automatic machines: 8450.111 For domestic use 15% kg and No 8450.119 Other 15% kg and No 8450.12 Other machines, with built-in centrifugal drier: 8450.121 For domestic use 15% kg and No 8450.129 Other 15% kg and No 8450.19 Other: 8450.191 For domestic use 15% kg and No 8450.199 Other 15% kg and No 8450.20 Machines, each of a dry linen capacity exceeding 10 kg: 8450.201 For domestic use 15% kg and No 8450.209 Other 15% kg and No 8450.90 Parts 15% kg 547 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.51 Machinery (other than machines of heading No. 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textiles yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textiles fabrics. 8451.10 Dry-cleaning machines 10% kg and No 8451.20 Drying machines: 8451.21 Each of a dry linen capacity not exceeding 10 kg 10% kg and No 8451.29 Other 10% kg and No 8451.30 Ironing machines and presses (including fusing presses) 10% kg and No 8451.40 Washing, bleaching or dyeing machines 10% kg and No 8451.50 Machines for reeling, unreeling, folding cutting or pinking textiles fabrics 10% kg and No 8451.80 Other machinery 10% kg and No 8451.90 Parts 10% kg 84.52 Sewing machines, other than book-sewing machines of heading No. 84.40; furniture, bases and covers specially designed for sewing machines; sewing machines needles. 8452.10 Sewing machines of the household type 15% kg and No 8452.20 Other sewing machines 15% kg and No 8452.30 Sewing machine needles 15% kg 8452.40 Furniture, bases and covers for sewing machines and parts thereof 15% kg 8452.90 Other parts of sewing machines 15% kg 548 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.56 Machine-tools for working any material by removal of material, by laser of other light or photon beam, ultra-sonic, electro- discharge, electrochemical, electron beam, ionic-beam or plasma arc processes. 8456.10 Operated by laser or other light of photon beam processes 10% kg 8456.20 Operated by ultrasonic processes 10% kg 8456.30 Operated by electro-discharge processes 10% kg 8456.90 Other 10% kg 8457.00 Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal. 10% kg 8458.00 Lathes for removing metal. 10% kg 84.59 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes of heading No. 8458.00. 8459.001 Way-type unit head machines; other machine-tools for drilling or boring 10% kg 8459.009 Other 10% kg 8460.00 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, sintered metal carbides or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading No. 84.61. 10% kg 84.61 Machine-tools for planning, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting- off and other machine-tools working by removing metal, sintered metal carbides or cermets, not elsewhere specified or included. 549 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8461.10 Planning machines 10% kg 8461.20 Shaping or slotting machines 10% kg 8461.30 Broaching machines 10% kg 8461.40 Gear cutting, gear grinding or gear finishing machines 10% kg 8461.50 Sawing or cutting-of machines 10% kg 8461.90 Other 10% kg 8462.00 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. 10% kg 8463.00 Other machine-tools for working metal, sintered metal carbides or cermets, without removing material. 10% kg 8464.00 Machine-tools for working stone, ceramics, concrete, absestos-cement or like mineral materials or for cold working glass. 10% kg 8465.00 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. 10% kg 84.66 Parts and accessories suitable for use solely or principally with the machines of headings Nos. 8456.00 to 8465.00, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. 550 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8466.001 Of the machines of heading No. 8464.00 or 8465.00 10% kg 8466.009 Other 10% kg 84.67 Tools for working in the hand, pneumatic or with self-contained non-electric motor. 8467.10 Pneumatic: 8467.11 Rotary type (including combined rotary-percussion) 10% kg 8467.19 Other 10% kg 8467.80 Other tools: 8467.81 Chain saws 10% kg 8467.89 Other 10% kg 8467.90 Parts: 8467.91 Of chain saws 10% kg 8467.92 Of pneumatic tools 10% kg 8467.99 Other 10% kg 84.68 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those heading No. 85.15; gas-operated surface tempering machines and appliances. 8468.10 Hand-held blow pipes 10% kg 8468.20 Other gas-operated machinery and apparatus 10% kg 8468.80 Other machinery and apparatus 10% kg 8468.90 Parts 10% kg 84.69 Typewriters and word-processing machines. 8469.10 Automatic typewriters and word-processing machines 15% kg and No 8469.20 Other typewriters, electric 15% kg and No 8469.30 Other typewriters, non-electric 15% kg and No 551 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.70 Calculating machines; accounting machines, cash registers, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device. 8470.10 Electronic calculators capable of operation without an external source of power 15% kg and No 8470.20 Other electronic calculating machines: 8470.21 Incorporating a printing device 15% kg and No 8470.29 Other 15% kg and No 8470.30 Other calculating machine 15% kg and No 8470.40 Accounting machines 15% kg and No 8470.50 Cash registers 15% kg and No 8470.90 Other 15% kg and No 84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. 8471.10 Analogue or hybrid automatic data processing machines. 15% kg and No 8471.20 Digital automatic data processing machines, containing in the same housing at least a central processing unit and an input and output unit, whether or not combined: 8471.201 Microcomputers 15% kg and No 8471.209 Other 15% kg and No 8471.90 Other: 552 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.72 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin- counting machines or wrapping machines, pencil sharpening machines, perforating or stapling machines). 8472.10 Duplicating machines 15% kg and No 8472.20 Addressing machines and address plate embossing machines 15% kg and No 8472.30 Machines for sorting or folding mail or for inserting mails in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps 15% kg and No 8472.90 Other 15% kg and No 84.73 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings Nos. 84.69 to 84.72. 8473.10 Parts and accessories of the machines of heading No. 84.69 10% kg 8473.20 Parts and accessories of the machines of heading No. 84.70 10% kg 8473.30 Parts and accessories of the machines of heading No. 84.71 10% kg 8473.40 Parts and accessories of the machines of heading No. 84.72 10% kg 553 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.74 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. 8474.10 Sorting, screening, separating or washing machines 10% kg 8474.20 Crushing or grinding machines 10% kg 8474.30 Mixing or knead machines: 8474.31 Concrete or mortar mixers 10% kg 8474.32 Machine for mixing mineral substances with bitumen 10% kg 8474.80 Other 10% kg 8474.80 Other machinery 10% kg 8474.90 Parts 10% kg 84.75 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes: machines for manufacturing or hot working glass or glassware. 8475.001 Machines 10% kg 8475.009 Parts 10% kg 84.76 Automatic goods-vending machines (for example, postage stamps, cigarette, food or beverage machines), including money- changing machines. 8476.10 Machines 10% kg 8476.90 Parts 10% kg 554 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 84.77 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. 8477.001 Machinery 10% kg 8477.009 Parts 10% kg 84.78 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. 8478.10 Machinery 10% kg 8478.90 Parts 10% kg 84.79 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. 8479.10 Machinery for public works, building or the like 10% kg 8479.20 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils 10% kg 8479.30 Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork 10% kg 8479.40 Rope or cable-making machines 10% kg 8479.80 Other machines and mechanical appliances: 8479.81 For treating metal, including electric wire coil-winders 10% kg 555 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8479.82 Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or 10% kg stirring machines 10% kg 8479.89 Other 10% kg 8479.90 Parts 84.80 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbrides, glass, mineral materials, rubber or plastics: 8480.001 Moulding patterns, of wood 10% kg 8480.009 Other 10% kg 8481.00 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like including pressure-reducing valves and thermostatically controlled valves. 10% kg 8482.00 Ball or roller bearings 10% kg 84.83 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housing and plain shaft bearings; gears and gearing; ball screws; gear boxes and other speed changers, including torque converters; fly-wheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). 8483.001 For road motor vehicles 10% kg 8483.002 For marine engines 10% kg 8483.003 For aircraft 10% kg 8483.009 Other 10% kg 556 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8484.00 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelope or similar packings. 10% kg 84.85 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter. 10% kg 8485.10 Ships’ or boats’ propellers and their 5% kg blades 8485.90 Other 10% kg 557 Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Notes. The heading does not, however, apply to fans or ventilating or 1. This Chapter does not cover: recycling hoods incorporating a fan, whether or not fitted with filters (a) Electrically warned blankets, bed (heading no. 84.14), centrifugal pads, foot-muffs or the like; clothes-dryers (heading No. 84.21) electrically warned clothing, dish washing machines (heading No. footwear or ear pads or other 84.22) household washing machines electrically warmed articles worn on (heading No. 84.50), roller or other or about the person; ironing machines (heading No. 84.20 or 84.51), sewing machines (heading (b) Articles of glass of heading No. No. 85.2), electric scissors (heading 70.11; or No. 85.08) or to electro-thermic appliances (heading No. 85.16). (c) Electrically heated furniture of Chapter 94. 4. For the purposes of heading No. 8534.00 “printed circuits” are circuits obtained 2. Headings Nos. 85.01 to 85.04 do not by forming on an insulating base, by any apply to goods described in heading No. printing process (for example, 85.11, 85.12, 85.40, 85.41 or 85.42. embossing, plating-up, etching) or by the “film circuit” technique, conductor However, metal tank mercury arc elements, contracts or other printed rectifiers remain classified in heading components (for example, inductances, No. 85.04. resistors, capacitors) alone or interconnected according to a pre- 3. Heading No. 85.09 covers only the established pattern, other than elements following electro-mechanical machines which can produce, rectify, modulate or of the kind commonly used for domestic amplify an electrical signal (for example, purposes: semiconductor elements). (a) Vacuum cleaners, floor polishers, The term “printed circuits” does not food grinders and mixers, and the cover circuits combined with elements fruit or vegetable juice extractors, or other than those obtained during the any weight; printing process. Printed circuits may, however, be fitted with non-printed (b) Other machines provided the weight connecting elements. Thin- or thick-film of the machines does not exceed 20 circuits comprising passive and active kg. elements obtained during the same 558 technological process are to be classified circuits, etc.), obtained by in heading No. 85.42. semiconductor technology, are combined to all intents 5. For the purposes of headings Nos. 85.41 and purposes indivisibly, on and 85.42: a singly insulating substrate (glass, ceramic, etc.). These (A) “Diodes, transistors and similar circuits may also include semiconductor devices: are discrete components; semiconductor devices the operation of which depends on variations in resistivity on the (c) Microassemblies of the application of an electric field; moulded module, micro- module or similar types, (B) “Electronic integrated circuits and consisting of discrete, active micro assemblies” are: or both active and passive, components which are (a) Monolithic integrated circuits combined in interconnected. in which the circuit elements (diodes, transistors, resistors, For the classification of the articles capacitors, interconnections, defined in this Note, headings Nos. etc.) are created in the mass 85.41 and 85.42 shall take (essentially) and on the precedence over any other heading surface of a semiconductor in the Nomenclature which night material (doped silicon, for cover then by reference to, in example) and are inseparably particular, their function. associated; (b) Hybrid integrated circuits in 6. Records, tapes and other media of which passive elements heading No. 85.23 or 85.24 remain (resistors, capacitors, classified in those headings, interconnections, etc.), whether or not they are presented obtained by thin- or thick- with the apparatus for which they film technology, and active are intended. elements (diodes, transistors, monolithic integrated 559 HEADING DESCRIPTION OF GOODS RATE UNIT(S) SPECIAL NO. OF RATES DUTY 85.01 Electric motors and generators (excluding generating sets). 8501.10 Motors of an output exceeding 37.5W 15% kg and No 8501.20 Universal AC/DC motors of an output kg and No exceeding 37.5W 15% 8501.30 Other DC motors; DC generators: 15% kg and No 8501.40 Other AC motors, single-phase 15% kg and No 8501.50 Other DC motors, multi-phase 15% kg and No 8501.60 AC generators (alternators) 15% kg and No 85.02 Electric generating sets and rotary converters. 8502.10 Generating sets with compression- ignition internal combustion piston engines (diesel or semi-diesel engines) 15% kg and No 8502.20 Generating sets with spark-ignition internal combustion piston engines 15% kg and No 8502.30 Other generating sets 15% kg and No 8502.40 Electric rotary converters 15% kg and No 8503.00 Parts suitable for use solely or principally with the machines of heading No. 85.01 or 15% kg 85.02. 85.04 Electrical transformers, static converters (for example, rectifiers) and inductors. 8504.10 Ballasts for discharge lamps or tubes 10% kg and No 8504.20 Liquid dielectric transformers 10% kg and No 8504.30 Other transformers 10% kg and No 8504.40 Static converters 10% kg and No 8504.50 Other inductors 10% kg and No 8504.90 Parts 10% kg 8505.00 Electro-magnets, permanent magnets and articles intended to become permanent magnets after magnetization; electro- magnetic or permanent magnet chucks, clamps and similar holding devices; electro- magnetic couplings, clutches and brakes; electro-magnetic lifting heads. 10% kg 85.06 Primary cells and primary batteries. 8506.001 Complete 15% kg and No 8506.009 Parts 15% kg 560 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 85.07 Electric accumulators, including separators therefore, whether or not rectangular (including square). 8507.001 Complete 15% kg and No 8507.009 Parts 15% kg 85.08 Electro-mechanical tools for working in the hand, with self-contained electric motor. 8508.10 Drills of all kinds 20% kg 8508.20 Saws 20% kg 8508.80 Other tools 20% kg 8508.90 Parts 20% kg 85.09 Electro-mechanical domestic appliances, with self-contained electric motor. 8509.10 Vacuum cleaners 20% kg and No 8509.20 Floor polishers 20% kg and No 8509.30 Kitchen waste disposers 20% kg and No 8509.40 Food grinders and mixers; fruit or vegetable juice extractors: 8509.401 Food grinders and mixers 20% kg and No 8509.402 Fruit or vegetable extractors 20% kg and No 8509.80 Other appliances: 8509.801 Blenders 20% kg and No 8509.809 Other 20% kg and No 8509.90 Parts 20% kg 85.10 Shavers and hair clippers, with self- contained electric motor. 8510.10 Shavers 20% kg and No 8510.20 Hair clippers 20% kg and No 8510.90 Parts 20% kg 561 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 85.14 Industrial or laboratory electric (including induction or dielectric) furnaces and ovens; other industrial or laboratory induction or dielectric heating equipment. 8514.10 Resistance heated furnaces and ovens 20% kg 8514.20 Induction or dielectric furnaces and ovens 20% kg 8514.30 Other furnaces and ovens 20% kg 8514.40 Other induction or dielectric heating equipment 20% kg 8514.90 Parts 20% kg 85.15 Electric (including electrically heated gas), laser or other light or phaton beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting, electric machines and apparatus for hot spraying of metals or sintered metal carbides 8515.10 Brazing or soldering machines and apparatus: 8515.11 Soldering irons and guns 10% kg 8515.19 Other 10% kg 8515.20 Machines and apparatus for resistance welding of metal 10% kg 8515.30 Machines and apparatus for arch (including plasma arc) welding of metals 10% kg 8515.80 Other machines and apparatus 10% kg 8515.90 Parts 10% kg 85.16 Electric instantaneous or storage water heaters and immersion heaters, electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading No. 85.45. 563 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8516.10 Electric instantaneous or storage water heaters and immersion heaters 20% kg and No 8516.20 Electric space heating apparatus and electric soil heating apparatus 20% kg 8516.30 Electro-thermic hair-dressing or hand- drying apparatus: 8516.31 Hair dryers 20% kg and No 8516.32 Other hair-dressing apparatus 20% kg and No 8516.33 Hand-drying apparatus 20% kg and No 8516.40 Electric smoothing irons 20% kg and No 8516.50 Microwave ovens 15% kg and No 8516.60 Other ovens; cookers, cooking plates, boiling rings, grillers and roasters: 8516.601 Stoves and cookers 15% kg and No 8516.609 Other 15% kg and No 8516.70 Other electro-thermic appliances: 8516.71 Coffee or tea makers 20% kg and No 8516.72 Toasters 20% kg and No 8516.79 Other 20% kg and No 8516.80 Electric heating resistors 20% kg 8516.90 Parts 20% kg 85.17 Electrical apparatus for line telephony or line telegraphy, including such apparatus for carrier-current line systems. 8517.10 Telephone sets 15% kg and No 8517.20 Teleprinters 15% kg and No 8517.30 Telephonic or telegraphic switching apparatus 15% kg 8517.40 Other apparatus, for carrier-current line systems 15% kg 8517.80 Other apparatus 15% kg 8517.90 Parts 15% kg 564 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 85.18 Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; headphone, earphones and combined microphone/speaker sets; audio-frequency electric amplifiers; electric sound amplifier sets. 8518.10 Microphones and their stands 20% kg 8518.20 Loudspeakers; whether or not mounted in their enclosures 20% kg 8518.30 Headphone, earphones and combined microphones/speaker sets 20% kg 8518.40 Audio-frequency electric amplifiers 20% kg 8518.50 Electric sound amplifier sets 20% kg 8518.90 Parts 20% kg 85.19 Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device. 8519.10 Coin or disc-operated record-players 20% kg and No 8519.20 Other record-players 20% kg and No 8519.30 Turntables (record-decks) 20% kg and No 8519.40 Transcribing machines 20% kg and No 8519.90 Other sound reproducing apparatus: 8519.91 Cassette-type 20% kg and No 8519.99 Other 20% kg and No 85.20 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. 565 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8520.10 Dictating machines not capable of operating without an external source of power 15% kg and No 8520.20 Telephone answering machines 15% kg and No 8520.30 Other magnetic tape recorders incorporating sound reproducing apparatus: 8520.31 Cassette-type 20% kg and No 8520.39 Other 20% kg and No 8520.90 Other 20% kg and No 8521.00 Video recording or reproducing apparatus. 20% kg and No 85.22 Parts and accessories of apparatus of heading Nos. 85.19 to 8521.00. 8522.10 Pick-up cartridges 15% kg 8522.90 Other 15% kg 85.23 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37. 8523.10 Magnetic tapes: 8523.101 Audio tapes 15% kg and No 8523.102 Video tapes 15% kg and No 8523.109 Other 15% kg and No 8523.20 Magnetic discs: 8523.201 Diskettes 15% kg and No 8523.209 Other 15% kg and No 8523.90 Other: 8523.901 Record blanks 8523.909 Other 15% kg and No 5% kg and No 566 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 85.28 Television receivers (including video monitors and video projectors), whether or not combined, in the same housing, with radio-broadcast receivers or sound or video recording or reproducing apparatus. 8528.10 Colour 20% 8528.20 Black and white or other monochrome 20% 85.29 Black and white or other monochrome Parts suitable for use solely or principally with the apparatus of headings Nos. 85.25 to 85.28. 8529.10 Aerials and aerial reflectors of all kinds; parts suitable for use with it 15% 8529.90 Other 15% 85.30 Electrical signaling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading No. 8608.00). 8530.10 Equipment for railways or tramways Free 8530.80 Other equipment Free 8530.90 Parts Free 85.31 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading No. 85.12 or 85.30. 569 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 85.24 Records, tapes and other recorded medial for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37. 8524.10 Gramphone records: 8524.101 33 1/3 r.p.m. 15% kg and No 8524.102 45 r.p.m. 15% kg and No 8524.109 Other 15% kg and No 8524.20 Magnetic tapes: 8524.201 Audio tapes 15% kg and No 8524.202 Video tapes 15% kg and No 8524.209 Other 15% kg and No 8524.90 Other: 8524.901 Audio compact discs 15% kg and No 8524.902 Other compact discs 15% kg and No 8524.903 Diskettes 15% kg and No 8524.904 Matrices and masters for the production of records 15% kg and No 8524.909 Other 15% kg 85.25 Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras. 8525.10 Transmission apparatus 15% kg 8525.20 Transmission apparatus incorporating reception apparatus: 8525.201 Portable radio-telephones 15% kg and No 8525.209 Other 15% kg 8525.30 Television cameras 20% No and kg 85.26 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus. 567 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8526.10 Radar apparatus 5% kg 8526.90 Other 5% kg 85.27 Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. 8527.10 Radio-broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio-telephony or radio- telegraphy: 8527.11 Combined with sound recording or reproducing apparatus 20% kg and No 8527.19 Other 20% kg and No 8527.20 Radio-broadcast receivers not capable of operating without an external source of power, including apparatus capable of receiving also radio-telephony or radio- telegraphy: 8527.11 Combined with sound recording or reproducing apparatus 20% kg and No 8527.19 Other 20% kg and No 8527.20 Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radio-telephony or radio-telegraphy: 8527.31 Combined with sound recording or reproducing apparatus 20% kg and No 8527.32 Not combined with sound recording or reproducing apparatus but combined with a clock 20% kg and No 8527.39 Other 20% kg and No 8527.90 Other apparatus 20% kg and No 568 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8531.10 Burglar 9or fire alarms and similar apparatus 20% kg 8531.20 Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) 20% kg 8531.80 Other apparatus: 8531.801 Electrical sound or visual signaling apparatus 20% kg 8531.809 Other 20% kg 8531.90 Parts 8532.00 Electrical capacitors, fixed, variable or adjustable (pre-set). 20% kg 85.33 Electrical resistors (including rheostats and potentiometers), other than heating resistors. 8533.10 Fixed carbon resistors, composition or film types 10% kg 8533.20 Other fixed resistors 10% kg 8533.30 Wirewound variable resistors, including rheostats and potentiometers 10% kg 8533.40 Other variable resistors, including rheostats and potentiometers 10% kg 8533.90 Parts 10% kg 8534.00 Printed circuit 10% kg 85.35 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction (boxes), for a voltage exceeding 1,000 volts. 10% kg 8535.10 Fuses 10% kg 8535.20 Automatic circuit breakers 10% kg 570 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8535.30 Isolating switches and make-and-break switches 10% kg 8535.40 Lightning arresters, voltage limiters and surge suppressors 10% kg 8535.90 Other 10% kg 85.36 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts. 8536.10 Fuses 10% kg 8536.20 Automatic circuit breakers 10% kg 8536.30 Other apparatus for protection electrical circuits 10% kg 8536.40 Relays 10% kg 8536.50 Other switches 10% kg 8536.60 Lamp-holders, plugs and sockets 10% kg 8535.90 Other apparatus 10% kg 8537.00 Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No. 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90 other than switching apparatus of heading No. 85.17. 20% kg 85.38 Parts suitable for use solely or principally with the apparatus of heading No. 85.35, 85.36 or 8537.00. 8538.10 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading No. 8537.00, not equipped with their apparatus 10% kg 571 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8538.90 Other 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra- violet or infra-red lamps; arch-lamps 8539.10 Sealed beam lamp units 20% kg 8539.20 Other filament lamps, excluding ultra- violet or infra-red lamps 20% kg 8539.30 Discharge lamps, other than ultraviolet 8539.31 lamps 8539.39 Fluorescent, hot cathode 20% kg 8539.40 Other 20% kg 8539.90 Ultra-violet or infra-red lamps; arc lamps 20% kg 85.40 Parts 20% kg Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). 8540.001 Cathode-ray television picture tubes, including video monitor cathode-ray tubes 20% kg 8540.009 Other 20% kg 85.41 Diodes, transistors and similar semi- conductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up in panels; light emitting diodes, mounted piezo-electric crystals. 8541.001 Diodes, transistors and similar semi- conductor devices; photosensitive semiconductor devices; light emitting diodes 20% kg 8541.002 Mounted piezo-electric crystals 20% kg 572 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8541.009 Parts 20% kg 85.42 Electronic integrated circuits and micro- assemblies. 8542.001 Electronic integrated circuits and micro- assemblies 20% kg 8542.009 Parts 20% kg 85.43 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. 8543.001 Signal generators (high frequency generators) 20% kg 8543.002 Sound mixing units (equalizers) for domestic use 20% kg 8543.003 Other machines and apparatus 20% kg 8543.009 Parts 20% kg 85.44 Insulated (including enameled or anodized) wire, cable (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. 8544.10 Winding wire: 8544.101 Enamelled or plastic insulated 10% kg 8544.109 Other 10% kg 8544.20 Co-axial cable and other co-axial electric conductors 10% kg 8544.30 Ignition wiring sets and other wiring sets of a kind use in vehicles, aircraft or 8544.40 ships 10% kg Other electric conductors, for a voltage exceeding 80 V 10% kg 573 Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions. Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways. 576 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8544.50 Other electric conductors, for a voltage exceeding 80V 10% kg 8544.60 Other electric conductors, for a voltage exceeding 1,000 V 10% kg 8544.70 Optical fibre cables 10% kg 85.45 Carbon electrodes, carbon brushes, lamp carbons batter carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes. 8545.10 Electrodes 10% kg 8545.20 Brushes 10% kg 8545.90 Other 10% kg 85.46 Electrical insulators of any material. 8546.10 Of glass 10% kg 8546.20 Of ceramics 10% kg 8546.90 Other 10% kg 85.47 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading No. 85.46; electrical conduit tubing and joints therefore, of base metal lined with insulating material. 8547.10 Insulating fittings of ceramics 10% kg 8547.20 Insulating fittings of plastics 10% kg 8547.90 Other 10% kg 8548.00 Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. 10% kg 574 Section XVII Vehicles, aircraft, vessels and associated transport equipment Notes. (ij) Arms (Chapter 93); 1. This Section does not cover articles of heading No. 9501.00, 95.03 or 9508.00, (k) Lamps or lighting fittings of heading or bobsleighs, toboggans or the like of No. 94.05; or heading No. 95.06. (l) Brushes of a kind used as parts of 2. The expressions “part” and “parts and vehicles (heading No. 96.03). accessories” do not apply to the following articles, whether or not they 3. References in Chapter 86 to 88 to are identifiable as for the goods of this “parts” or “accessories” do not apply to Section: parts or accessories which are not suitable for use solely or principally with (a) Joints, washers or the like of any the articles of those Chapters. A part or material (classified according to their accessory which answers to a description constituent material or in heading in two or more of the headings of those No. 8484.00 or other articles of Chapters is to be classified under that vulcanized rubber other than hard heading which corresponds to the rubber (heading No. 40.16); principal use of that part or accessory. (b) Parts of general use, as defined in 4. Aircraft specially constructed so that Note 2 to Section XV, of base metal they can also be used as road vehicles (Section XV), or similar goods of are classified as aircraft. Amphibious plastics (Chapter 39); motor vehicles are classified as motor vehicles. (c) Articles of Chapter 82 (tools); 5. Air-cushion vehicles are to be classified (d) Articles of heading No. 83.06; within this Section with the vehicles to which they are most akin as follows: (e) Machines or apparatus of headings Nos. 84.01 to 84.79, or parts thereof; (a) In Chapter 86 if designed to travel on articles of heading No. 8481.00 or a guide-track (hovertrains); 8482.00 or, provided they constitute integral parts of engines or motors, (b) In Chapter 87 if designed to travel articles of heading No. 84.83; over land or over both land and water; (f) Electrical machinery or equipment (Chapter 85); (c) In Chapter 89 if designed to travel over water, whether or not able to (g) Articles of Chapter 90; land on beached or landing-stages or also able to travel over ice. (h) Articles of Chapter 91; 575 Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical traffic signalling equipment of all kinds Notes. 1. This Chapter does not cover: 3. Subject to the provisions of Note 1 above, heading No. 8608.00 applies, (a) Railway or tramway sleepers of inter alia, to: wood or of concrete, or concrete (a) Assembled track, turntables, guide-track sections for hovertrains platform buffers, loading gauges; (heading No. 4406.00 or 68.10); (b) Semaphores, mechanical signal (b) Railway or tramway track discs, level crossing control gear, construction material of iron or steel signal and point controls, and other of heading No. 73.02; or mechanical (including electro- mechanical) signaling, safety or (c) Electrical signaling, safety or traffic traffic control equipment, whether or Control equipment of heading No. not fitted for electric lighting, for 85.30. railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. 2. Heading No. 8607.00 applies, inter alia, to: (a) Axles, wheels, wheel sets (running gear), Metal tyres, hoops and hubs and other parts of wheels; (b) Frames, underframes, bogies and bissel- bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) Coachwork. 577 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8601.00 Rail locomotives powered from an external source of electricity or by electric accumulators. Free kg and No 8602.00 Other rail locomotives; locomotive tenders. Free kg and No 8603.00 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading No. 8604.00. Free kg and No 8604.00 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). Free kg and No 8605.00 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading No. 8604.00). Free kg and No 8606.00 Railway or tramway goods van and wagons, not self-propelled. Free kg and No 8607.00 Parts of railway or tramway locomotives or rolling-stock. Free kg 8608.00 Railway or tramway track fixtures and fittings; mechanical (including electro- mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. Free kg 8609.00 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. 10% kg and No 578 Chapter 87 Vehicles other than railway or tramway rolling-stock, And parts and accessories thereof Notes. 1. This Chapter does not cover railway or 3. For the purposes of heading No. 87.02, tramway rolling-stock designed solely the expression “public-transport type for running on rails. passenger motor vehicles” means vehicles designed for the transport of ten 2. For the purpose of this Chapter, persons or more (including the driver). “tractors” Means vehicles constructed essentially for hauling or pushing 4. Motor chassis fitted with cabs fall in another vehicle, appliance or load, headings Nos. 87.02 to 87.04, and not in whether or not they contain subsidiary heading No.8706.00. provision for the transport, in connection with the main use of the tractor, of tools, 5. Heading NO. 8712.00 includes all seeds, fertilizers or other goods. children’s bicycles. Other children’s cycles fall in heading No. 9501.00 579 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 87.01 Tractors (other than tractors of heading No. 87.09). 8701.10 Pedestrian controlled tractors: 8701.101 For use in agriculture 10% kg and No 8701.109 Other 10% kg and No 8701.20 Road tractors for semi-trailers 10% kg and No 8701.30 Track-laying tractors: 8701.301 For use in agriculture 10% kg and No 8701.309 Other 10% kg and No 8701.90 Other: 8701.901 For use in agriculture 10% kg and No 8701.909 Other 10% kg and No 87.02 Public-transport type passenger motor vehicles. 8702.10 With compression - ignition internal combustion piston engine (diesel or semi-diesel): 8702.101 Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8702.102 Other coaches, buses and mini- buses, of a seating capacity not exceeding 21 persons (including the driver) 20% kg and No 8702.103 Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8702.104 Other coaches, buses and mini- buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 20% kg and No 580 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8702.105 Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8702.106 Other coaches, buses and mini- buses, of a seating capacity exceeding 29 persons (including the driver) 20% kg and No 8702.109 Other 20% kg and No 8702.90 Other: 8702.901 Coaches, buses and mini-buses, of a seating capacity not exceeding 21 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8702.902 Other coaches, buses and mini- buses, of a seating capacity exceeding 21 persons (including the driver) 20% kg and No 8702.903 Coaches, buses and mini-buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8702.904 Other coaches, buses and mini- buses, of a seating capacity exceeding 21 persons but not exceeding 29 persons (including the driver) 20% kg and No 8702.905 Coaches, buses and mini-buses, of a seating capacity exceeding 29 persons (including the driver), completely knocked down for assembly in plants approved for the 581 purpose by the competent authority 20% kg and No 8702.906 Other coaches, buses and mini- buses of a seating capacity exceeding 29 persons (including the driver) 20% kg and No 8702.909 Other 20% kg and No 582 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading No. 87.02), including station wagons and racing cars. 8703.10 Vehicles specially designed for traveling on snow; golf cars and similar vehicles 20% kg and No 8703.20 Other vehicles, with spark-ignition internal combustion reciprocating piston engine: 8703.21 Of a cylinder capacity not exceeding 1,000 cc: 8703.211 Completely knocked sown for assembly in plants approved for the purpose by the competent authority 20% kg and No 8703.219 Other 20% kg and No 8703.22 Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc: 8703.221 Completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8703.229 Other 20% kg and No 8703.23 Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc: 8703.231 Completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8703.239 Other 20% kg and No 8703.24 Of a cylinder capacity exceeding 3,000 cc: 8703. 241 Completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8703.249 Other 20% kg and No 8703.30 Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 583 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8703.31 Of a cylinder capacity not exceeding 1,500 cc: 8703.311 Completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8703.319 Other 20% kg and No 8703.32 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc: 8703.321 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc, completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8703.322 Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc, other 20% kg and No 8703.323 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc, completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8703.324 Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc, other 20% kg and No 8703.33 Of a cylinder capacity exceeding 2,500 cc: 8701.331 Completely knocked down for assembly in plants approved for the purpose by the competent authority 20% kg and No 8703.339 Other 20% kg and No 8703.90 Other 20% kg and No 87.04 Motor vehicles for the transport of goods. 8704.10 Dumpers designed for off-highway use 10% kg and No 8704.20 Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): 8704.21 g.v.w. not exceeding 5 tonnes: 8704.211 Completely knocked down for assembly in plants approved for the purpose by the competent authority 10% kg and No 8704.219 Other 10% kg and No 584 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8704.22 g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes: 8704.221 Completely knocked down for assembly in plants approved for the purpose by the competent authority 10% kg and No 8704.229 Other 10% kg and No 8704.23 g.v.w. exceeding 20 tonnes: 8704.231 Completely knocked down for assembly in plants approved for the purpose by the competent authority 10% kg and No 8704.239 Other 10% kg and No 8704.30 Other, with spark-ignition internal combustion piston engine: 8704.31 g.v.w. not exceeding 5 tonnes: 8704.311 Completely knocked down for assemble in plants approved for the purpose by the competent authority 10% kg and No 8704.319 Other 10% kg and No 8704.32 g.v.w. exceeding 5 tonnes: 8704.321 Completely knocked down for assembly in plants approved for the purpose by the competent authority 10% kg and No 8704.329 Other 10% kg and No 8704.90 Other 10% kg and No 87.05 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). 585 8705.10 Crane lorries 10% kg and No 8705.20 Mobile drilling derricks 10% kg and No 8705.30 Fire fighting vehicles 10% kg and No 586 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 87.11 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. 8711.10 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc: 8711.101 For the transport of goods 10% kg and No 8711.109 Other 10% kg and No 8711.20 With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 125 cc: 8711.201 For the transport of goods 10% kg and No 8711.209 Other 10% kg and No 8711.90 Other: 8711.901 For the transport of goods 20% kg and No 8711.909 Other 20% kg and No PLEASE NOTE: Motorcycles with reciprocating internal combustion piston engines of a cylinder capacity exceeding 125 cc are prohibited from entry or use in the British Virgin Islands. 87.12 Bicycles and other cycles (including delivery tricycles), not motorised: 8712.001 For the transport of goods 10% kg and No 8712.009 Other 10% kg and No 87.13 Invalid carriages, whether or not motorised or otherwise mechanically propelled. 8713.10 Not mechanically propelled Free kg and No 8713.90 Other Free kg and No 587 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 87.14 Parts and accessories of vehicles of headings Nos. 87.11 to 87.13. 8714.10 Of motorcycles (including mopeds): 10% kg 8714.11 Saddles 10% kg 8714.19 Other Free kg 8714.20 Of invalid carriages 10% kg 8714.90 Other 10% kg 8715.00 Baby carriages and parts thereof. 10% kg 87.16 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. 8716.10 Trailers and semi-trailers of the caravan type, for housing or camping 10% kg and No 8716.20 Self-loading or self-unloading trailers and semi-trailers for agricultural purposes 10% kg and No 8716.30 Other trailers and semi-trailers for the transport of goods: 8716.31 Tanker trailers and tanker semi- 10% kg and No trailers 8716.39 Other 10% kg and No 8716.40 Other trailers and semi-trailers 10% kg and No 8716.80 Other vehicles: 8716.801 Wheelbarrows 10% kg and No 8716.809 Other 10% kg and No 8716.90 Parts: 8716.901 Of wheelbarrows 10% kg 8716.909 Other 10% kg 588 Chapter 88 Aircraft, spacecraft, and parts thereof HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 88.01 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. 8801.10 Gliders and hang gliders Free kg and No 8801.90 Other Free kg and No 88.02 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and spacecraft launch vehicles 8802.10 Helicopters Free kg and No 8802.20 Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg Free kg and No 8802.30 Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15, 000 kg Free kg and No 8802.40 Aeroplanes and other aircraft, of an unladen weight exceeding 15,00 kg Free kg and No 8802.50 Spacecraft (including satellites) and spacecraft launch vehicles Free kg and No 88.03 Parts of goods of heading No. 88.01 or 88.02. 8803.10 Propellers and rotors and parts thereof Free kg 8803.20 Under-carriages and parts thereof Free kg 8803.30 Other parts of aeroplanes or Free kg helicopters Free kg 8803.90 Other 8804.00 Parachutes (including dirigible parachutes) and rotochutes; parts thereof and accessories thereto. Free kg 8805.00 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles. Free kg 589 Chapter 89 Ships, boats and floating structures Note. 1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading No. 89.06 if it does not have the essential character of a vessel of a particular kind. 590 HEADING RATE UNIT SPECIAL NO. DESCRIPTION OF GOODS OF (S) RATE DUTY 89.01 Cruise ships, excursion boats, ferry-boats, cargo ships barges and similar vessels for the transport of persons or goods. 8901.10 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry- boats of all kinds: 8901.101 Vessels exceeding 708 cubic metres Free kg and No 8901.109 Other Free kg and No 8901.20 Tankers: 8901.201 Vessels exceeding 708 cubic metres Free kg and No 8901.209 Other Free kg and No 8901.30 Refrigerated vessels, other than those of subheading No. 8901.20: 8901.301 Vessels exceeding 708 cubic metres Free kg and No 8901.309 Other Free kg and No 8901.90 Other vessels for the transport of goods and other vessels for the transport of both persons and goods: 8901.901 Vessels exceeding 708 cubic metres Free kg and No 8901.909 Other Free kg and No 89.02 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. 8902.001 Vessels exceeding 708 cubic metres Free kg and No 8902.002 Trawlers Free kg and No 8902.003 Other fishing vessels Free kg and No 8902.009 Other 5% kg and No 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. 8903.10 Inflatable 5% kg and No 591 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATE DUTY 8903.90 Other: 5% kg and No 8903.91 Sailboats, with or without auxiliary motor 5% kg and No 8903.92 Motorboats, other than outboard motorboats 5% kg and No 8903.99 Other 5% kg and No 8904.00 Tugs and pushers craft 89.05 Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. 8905.10 Dredgers Free kg and No 8905.20 Floating or submersible drill or production platforms Free kg and No 8905.90 Other: 8905.901 House-boats 5% kg and No 8905.909 Other 5% kg and No 89.06 Other vessels, including warships and lifeboats other than rowing boats. 8906.001 Vessels exceeding 708 cubic metres Free kg and No 8906.009 Other Free kg and No 89.07 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 8907.10 Inflatable rafts 5% kg and No 8907.90 Other: 8907.901 Buoys and beacons Free kg and No 8907.909 Other 5% kg and No 8908.00 Vessels and other floating structures for breaking up. Free kg and No 592 Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof Notes. 1. This Chapter does not cover: (a) Articles of a kind used in machines, appliances or for other technical uses, or vulcanised rubber other than hard rubber (heading No. 40.16), or leather or of composition leather (heading No. 4204.00) or of textile material (heading No. 5911.00); (b) Refractory goods of heading no. 6903.00; ceramic wares of laboratory, chemical or other technical uses, of heading No. 6909.00; (c) Glass mirrors, not optically worked, of heading No. 70.09; or mirrors of base metal or of precious metal, not being optical elements (heading No. 83.06 or Chapter 71); (d) Goods of heading No. 70.07, 7008.00, 70.11, 70.14, 70.15 or 7017.00; (e) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); (f) Pumps incorporating measuring devices of heading No. 84.13; weight-operated counting or checking machinery, or separately presented weights or balances (heading No. 84.23); lifting or handling machinery (heading Nos. 84.25 to 84.28); paper or paperboard cutting fittings for adjusting work or tools on machine-tools, of heading No. 84.66, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading No. 8481.00 valves or other appliances of heading No. 8481.00; (g) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading No. 85.12); portable electric lamps of heading No. 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading No. 85.19 or 85.20); sound-heads (heading No. 85.22); radar apparatus, radio navigational aid apparatus or radio remote 593 control apparatus (heading No. 85.26); sealed beam lamp units of heading No. 85.39; optical fibre cables of heading No. 85.44; (h) Searchlights or spotlights of heading No. 94.05; (ij) Articles of Chapter 95; (k) Capacity measures, which are to be classified according to their constituent material; or (l) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading No. 39.23 or Section XV). 2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules: (a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading No. 84.85, 8548.00 or 9033.00) are in all cases to be classified in their respective headings; (b) Other parts and accessories, if suitable for use solely or principally with a particular, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading no. 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind; (c) All other parts and accessories are to be classified in heading No. 9033.00. 3. The provisions of Note 4 to Section XVI apply also to this Chapter 4. Headings No. 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading No. 90.13. 5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading No. 0.13 and in heading No. 90.31 are to be classified in heading No. 90.31. 6. Heading No. 90.32 applies only to: (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled; and 594 (b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled. 595 HEADING RATE UNIT SPECIAL NO. DESCRIPTION OF GOODS OF (S) RATES DUTY 90.01 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading no. 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted other than such elements of glass not optically worked. 9001.10 Optical fibres, optical fibre bundles and cables 9001.20 Sheets and plates of polarising material 15% kg 9001.30 Contact lenses 15% kg 9001.40 Spectacle lenses of glass 5% kg 9001.50 Spectacle lenses of other materials 5% kg 9001.90 Other: 5% kg 9001.901 Colour filters for cameras 15% kg 9001.909 Other 15% kg 90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts for fittings for instruments or apparatus, other than such elements of glass not optically worked. 9002.10 Objective lenses: 9002.11 For cameras, projectors or photographic enlargers or reducers 5% kg 9002.19 Other 5% kg 9002.20 Filters: 9002.201 For photographic or cinematographic apparatus including projectors 15% kg 9002.209 Other 15% kg 9002.90 Other: 9002.901 For photographic or cinematographic apparatus including projectors 15% kg 9002.909 Other 15% kg 90.03 Frames and mountings for spectacles, goggles or the like, and parts thereof. 9003.10 Frames and mountings 15% kg 9003.90 Parts 15% kg 90.04 Spectacles, goggles and the like, corrective, protective or other 9004.10 Sunglasses 15% kg 9004.90 Other 15% kg 596 90.05 Binoculars, monoculars, other optical telescopes, and mountings therefor, other astronomical instruments and mountings therefor, but not including instruments for radioastronomy. 9005.10 Binoculars 5% kg 9005.80 Other instruments: 9005.801 Refracting telescopes (monoculars) 5% kg 9005.809 Other 5% kg 9005.90 Parts and accessories (including mountings): 9005.901 For refracting telescopes (binoculars and monoculars) 5% kg 9005.909 Other 5% kg 90.06 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading No. 85.39. 9006.10 Cameras of a kind used for preparing printing plates of cylinders 5% kg and No 9006.20 Cameras of a kind used for recording documents on microfilm, microfiche or other microforms 5% kg and No 9006.30 Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes 5% kg and No 9006.40 Instant print cameras 5% kg and No 597 HEADING RATE UNIT SPECIAL NO. DESCRIPTION OF GOODS OF (S) RATES DUTY 9006.50 Other cameras 5% kg and No 9006.60 Photographic flashlight apparatus and flashbulbs: 9006.61 Discharge lamp (“electronic” flashlight Apparatus 15% kg and No 9006.62 Flashbulbs, flashcubes and the like 15% kg and No 9006.69 Other 5% kg 9006.90 Parts and accessories: 9006.91 For cameras 15% kg 9006.99 Other 15% kg 90.07 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. 9007.10 Cameras: 9007.11 For film of less than 16 mm width or for 5% kg double 8 mm film 9007.19 Other 5% kg 9007.20 Projectors: 9007.21 For film of less than 16 mm width 15% kg 9007.29 Other 15% kg 9007.90 Parts and accessories: 9007.91 For cameras 15% kg 9007.92 For projectors 15% kg 90.08 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. 9008.10 Slide projectors 15% kg 9008.20 Microfilm, microfiche or other microform 15% kg readers, whether or not capable of producing copies 9008.30 Other image projectors 15% kg 9008.40 Photographic (other than cinematographic) 15% kg enlargers and reducers 9008.90 Parts and accessories: 9008.901 Of photographic enlargers and reducers 15% kg 9008.909 Other 15% kg 90.09 Photo-copying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus. 9009.10 Electrostatic photo-copying apparatus 15% kg and No 9009.20 Other photo-copying apparatus 15% kg and No 9009.30 Thermo-copying apparatus 15% kg and No 9009.90 Parts and accessories 15% kg 598 90.10 Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection of circuit patterss on sensitised semi-conductor materials), not specifiied or incljuded elsewhere in this Chapter; negatoscopes; projection screens. 9010.10 Apparatus and euqipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper 15% kg 9010.20 Other apparatus nd equipment for photographic (including cinematagraphic) laboratories; negatoscopes 15% kg 9010.30 Projection screens 15% kg 9010.90 Parts and accessories 15% kg 9011.00 Compound optical microscopes, including those for photomicrography, cine-photomicrography or microprojection. 15% kg 9012.00 Microscopes other than optical microscopes; 15% kg diffraction apparatus. 90.13 Liquid crystal devices not consulting articles provided for more specifically in other heading; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter 9013.10 Telescopic sights for fitting to arms; periscopes; 15% kg telescopes designed to form parts of machines, applicances, instruments or apparatus of this Chapter or Section XVI 9013.20 Lasers, other than laser diodes 15% kg 9013.80 Other devices, appliances and instruments 15% kg 9013.90 Parts and accessories 5% kg 90.14 Direction finding compasses; other navigational instruments and appliances 9014.10 Direction finding compasses 5% kg 9014.20 Instruments and applicances for aeronautical or space navigation (other than compasses) 5% kg 9014.80 Other instruments and appliances 5% kg 9014.90 Parts and accessories 5% kg 599 Surveying (including photogrammetrical 90.15 surveying), hydrograhiic, oceanographic, hydrological, meterorological or geophysical instruments and appliances, excluding compasses; rangefinders. 9015.10 Rangefinders 15% kg 9015.20 Theodolites and tacheometers 15% kg 9015.30 Levels 15% kg 9015.40 Photogrammetrical surveying instruments 15% kg and appliances. 9015.80 Other instruments and appliances 15% kg 9015.90 Parts and accessories 15% kg 9016.00 Balances of a sensitivity of 5 cg or better, with or without weights 15% kg Drawing, marking-out or mathematical 90.17 calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. 9017.10 Drafting tables and machines, whether or not automatic 15% kg 9017.20 Other drawing, marking-out or mathematical calculating instruments 15% kg 9017.30 Micrometers, callipers and gauges 15% kg 9017.80 Other instruments 15% kg 9017.90 Parts and accessories 15% kg 90.18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro- medical apparatus and sight-testing instruments. 9018.10 Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): 9018.11 Electro-cardiographs 5% kg 9018.19 Other 5% kg 9018.20 Ultra-violet or infra-red ray apparatus 5% kg 9018.30 Syringes, needles, catheters, cannulae and the like 5% kg 600 9018.40 Other instruments and appliances, used in dental sciences 5% kg 9018.50 Other ophthalmic instruments and applicances 5% kg 9018.90 Other instruments and appliances 5% kg 90.19 Mechanao-therapy appliances; message apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. 9019.10 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus 5% kg 9019.20 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus 5% kg 9020.00 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters. 5% kg 90.21 Orthopaedic appliances, including crutches, surgical blelts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a fefect or disability 9021.10 Artificial joints and other orthopaedic or fracture appliances Free kg 9021.20 Artificial teeth and dental fittings: Free kg 9021.201 Artificiial teeth Free kg 9021.202 Dental fittings Free kg 9021.30 Other artificial parts of the body Free kg 9021.40 Hearing aids, excluding parts and kg accessories Free 9021.50 Pacemakers for stimulating heart muscles, excluding parts and accessories Free kg 9021.90 Other Free kg 9022.00 Apparatus bsed on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray 601 generators, high tension generators, control panels nd desks, screens, examination or treatment tables, chairs and the like 15% kg 9023.00 Instruments, apparatus and models, designed or demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. 15% kg 90.24 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). 9024.10 Machines and appliances for testing metals 15% kg 9024.80 Other machines and appliances 15% kg 9024.90 Parts and accessories 15% kg 90.25 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments 9025.10 Thermometers, not combined with other instruments 15% kg 9025.20 Barometers, not combined with other 15% kg instruments 9025.80 Other instruments 15% kg 9025.90 Parts and accessories 15% kg 9026.00 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No. 90.14, 90.15, 90.28 or 90.32 15% kg 602 90.27 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. 9027.10 Gas or smoke analysis apparatus 15% kg 9027.20 Chromatographs and electrophoresis 15% kg instruments 9027.30 Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) 15% kg 9027.40 Exposure meters 15% kg 9027.50 Other instruments and apparatus using optical radiations (UV, visible, IR) 15% kg 9027.80 Other instruments and apparatus 15% kg 9027.90 Microtomes; parts and accessories 90.28 Gas, liquid or electricity supply or production meters, including calibrating meters therefor. 9028.10 Gas meters 15% kg 9028.20 Liquid meters 15% kg 9028.30 Electricity meters 15% kg 9028.90 Parts and accessories 15% kg 90.29 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading No. 90.12; stroboscopes. 9029.10 Revolution counters, production counters, taximeters, mileometers, pedometers and the like 15% kg 9029.20 Speed indicators and tachometers; stroboscopes 15% kg 9029.90 Parts and accessories 15% kg 603 90.30 Oscilloscopes, spectrum analysers nd other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No. 90.28; instruments and apparatus for measuring or decting alpha, beta, gamma, X-ray, cosmic or other ionising radiations. 9030.10 Instruments and apparatus for measuring or detecting ionising radiations 15% kg 9030.20 Cathode-ray oscilloscopes and cathode- ray oscillographs 15% kg 9030.30 Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device 15% kg 9030.40 Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters psophometers 15% kg 9030.80 Other instruments and apparatus 15% kg 9030.90 Parts and accessories 15% kg 90.31 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter, profile projectors 9031.10 Machines for balancing mechanical parts 15% kg 9031.20 Test benches 15% kg 9031.30 Profile projectors 15% kg 9031.40 Other optical instruments and appliances 15% kg 9031.80 Other instruments, appliances and machines 15% kg 9031.90 Parts and accessories 15% kg 90.32 Automatic regulating or controlling instruments and apparatus. 9032.10 Thermostats 15% kg 9032.20 Manostats 15% kg 604 9032.80 Other instruments and apparatus 15% kg 9032.90 Parts and accessories 15% kg 9033.00 Parts and accessories (not specified or included else where in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90. 15% kg 605 Chapter 91 Clocks and watches and their parts Notes. 1. This Chapter does not cover: for use solely or principally as parts of such movements (Chapter 85). Clock or watch glasses or weights (classified according to their constituent 2. Heading No. 91.01 covers only watches material); with case wholly of precious metal or of metal clad with precious metal, or of the (a) Watch chains (heading No. 71.13 or same materials combined with natural or 7117.00, as the case may be); cultured pearls, or precious or semi- precious stones (natural, synthetic or (b) Parts of general use defined in Note reconstructed) of headings Nos. 71.01 to 2 to Section XV, of base metal 71.04. Watches with case of base metal (Setion XV), or similar goods of fall in heading No. 91.02. plastics (Chapter 39) or of precious metal or metal clad with precious 3. For the purposed of this Chapter, the metal (generally heading No. expression “watch movements” means 7115.00); clock or watch springs are, devices regulated by a balance-wheel however, to be classified as clock or and hairspring, quartz crystal or any watch parts (heading No. 91.14); other system capable of determining intervals of time, with a display or a (c) Bearing balls (heading No. 73.26 or system to which a mechanical display 8482.00, as the case may be); can be incorporated. Such watch movements shall not exceed 12 mm in (d) Articles of heading No. 84.12 thickness and 50 mm in width, length or constructed to work without an diameter. escapement; 4. Except as provided in Note1, movements (e) Ball bearings (headings No. and other parts suitable for use both in 8482.00); or clocks or watches and in other articles (for example, precision instruments) are (f) Articles of Chapter 85, not yet to be classified in this Chapter. assembled together or with other components into watch or clock movements or into articles suitable 606 607 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO OF (S) RATES DUTY 91.01 Wrist-watches, pocket-watches and other watches, including stop-watfches, with case of precious metal or of metal clad with precious metal. 9101.10 Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility. 5% kg and No 9101.20 Other wrist-watches, whether or not incorporating a stop-watch facility. 5% kg and No 9109.90 Other 5% kg and No 91.02 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading No. 91.01. 9102.10 Wrist-watches, battery or accumulator powered, whether or not incorporating a stop-watch facility. 5% kg and No 9102.20 Other wrist-watches, whether or not incorporating a stop-watch facility. 5% kg and No 9102.90 Other 5% kg and No 91.03 Clocks with watch movements, excluding clocks of Heding No. 9104.00. 9103.10 Battery or accumulator powered 15% kg and No 9103.90 Other 15% kg and No 9104.00 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels. 15% kg and No 91.05 Other clocks 9105.10 Alarm clocks 15% kg and No 9105.20 Wall clocks 15% kg and No 9105.90 Other 15% kg and No 608 9106.00 Time of day recording apparatus and apparatus for measuring, recoreing or otherwise indicating intevals of time, with clock or watch movement or with synchronous motor for example, time- registers, time-recorders). 15% kg 9107.00 Time switches with clock or watch movement or with synchronous motor. 15% kg 9108.00 Watch movement, compete and assembled. 5% kg 9109.00 Clock movements, complete and assempled 5% kg 91.10 Compete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. 9110.10 Of watches 5% kg 9110.90 Other 15% kg 91.11 Watch cases and parts thereof. 9111.001 Watch cases, complete 5% kg 9111.002 Parts 5% kg 91.12 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof. 9112.001 Cases, complete 15% kg 9112.002 Parts 15% kg 91.13 Watch straps, watch bands and watch bracelets, and parts tthereof . 91133.10 Of precious metalor of metal clad with precious metal 5% kg 9113.20 Of base metal, whter or not gold- or slilver- kg plated 5% 9113.90 Other 5% kg 91.14 Other clock or watch parrts. 9114.001 Clock parts 15% kg 9114.002 Watch parts 5% kg 609 Chapter 92 Musical instruments; parts and accessories of such articles Notes. 1. This Chapter does not cover: (a) Parts of general use, as defined in 2. Bows and sticks and similar devices Note 2 to Section XV, of base metal used in playing the musical instruments Section XV), or similar goods of of heading No 9202.00 or 92.06 plastics (Chapter 39); presented with such instruments in numbers normal to them and clearly (b) Microphones, amplifiers, loud- intended for use with them, are to be speakers, head-hones, switches, classified in the same heading as the stroboscopes or other accessory relative instruments. instruments, apparatus or equipment of Chapter 85 or 90, for use with but Cards, discs and rolls of heading No. not incorporated in or housed in the 92.09 presented with an instrument are same cabinet as instrument of this to be treated as separate articles and not Chapter; as forming a part of such instrument. (c) Toy instruments or apparatus (heading No. 95.03); (d) Brushes or cleaning musical instruments (heading No. 96.03); (e) Collectors’ pieces or antiques (heading No. 9705.00 or 9706.00); or (f) Spools, reels or similar supports (which are to be classified according to their constituent material; for example, heading No. 39.24, Section XV). 610 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 92.01 Pianos, including automatic pianos; harpsichords and other keyboard atringed instruments. 9201.10 Upgright pianos 15% kg and No 9201.20 Grand pianos 15% kg and No 9201.90 Other 15% kg and No 9202.00 Other string musical instruments (for example, guitars, violins, harps). 15% kg and No 9203.00 Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds. 15% kg and No 92.04 Accordions and similar instrument; mouth organs. 9204.10 Accordions and similar instruments 15% kg and No 9204.20 Mouth organs 15% kg and No 92.05 Other wind musical instruments (for example, clarinets, trumpets, pag-pipes). 9205.10 Brass-wind instruments 15% kg and No 9205.90 Other 15% kg and No 92.06 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maraccas). 9206.001 Steel band instruments 15% kg and No 9206.009 Other 15% kg and No 92.07 Musical instruments, the sound of whichis produced, or must be amplified, electrically (for example, organs, guitars, accordions). 9207.10 Keyboard instruments, other than accordions 20% kg and No 9207.90 Other 20% kg and No 611 9208.00 Musical boxes, fairground organs, mechanical street organs, mechanical signing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound singaling instruments. 15% kg 92.09 Parts (for example, mechaniswms for musical boxes) and accessories (for example, cards, discs and rolls for mechannical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds . 9209.001 Musical instrument strings 15% Kg 612 Section XIX Arms and ammunition; parts and accessories thereof Chapter 93 Arms and ammunition; parts and accessories thereof Notes. 1. This Chapter does not cover: they are designed to be mounted (Chapter 90); (a) Goods of Chapter 36 (for example, percussion caps, detonators, (e) Bows, arrows, fencing foils or toys signalling flares); (Chapter 95); or (b) Parts of general use, as defined in (f) Collectors’ pieces or antiques Note 2 to Section XV, of base metal (heading No. 9705.00 or 9706.00). (Section XV); or similar goods of plastics (Chapter 39); 2. In heading No. 93.06, the reference to “parts thereof” does not included radio (c) Armoured fighting vehicles (heading or radar apparatus of heading No. 85.26. No. 8710.00); (d) Telescopic sights or other optical devices suitable for use with arms; unless mounted on a firearm or presented with the firearm on which 613 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 9301.00 Military weapons, other than revolvers, pistols and the arms of the heading No. 9307.00. 20% kg and No 9302.00 Revolvers and pistols, other than those of heading No. 93.03 or 9304.00 20% kg and No 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example sporting shot-guns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bold humane killers, line-throwing guns). 9303.001 Very pistols and other devices designed to project only signal flares; line-throwing guns 20% kg and No 9303.009 Other 20% kg and No 9304.00 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading No. 9307.00 20% kg and No 9305.00 Parts and accessories of articles of heading Nos. 9301.00 to 9304.00 20% kg and No 93.06 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of wars and parts thereof; cartridge and other ammunition and projectiles and parts thereof, including shot and cartridge wads. 9306.01 Industrial cartridges, complete (for example, blank cartridges for riveting tools and for starting internal combustion engines) and parts thereof 20% kg 9306.002 Parts of shotgun cartridges, including cartridge wads; lead shot prepared for ammunition 20% kg 9306.009 Other 20% kg 614 9307.00 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards 20% kg and sheaths therefor. 615 Section XX Miscellaneous manufactured articles Chapter 94 Furniture,; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and light fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and t he like; prefabricated buildings. Notes. 1. This Chapter does not cover: (g) Furniture specially designed as part of apparatus of heading No. 85.18 (a) Pneumatic or water mattresses, (heading No. 85.18), of headings pillows or cushions, of Chapter 39, Nos. 85.19 to 8521.00 (heading No. 40 or 63; 85.22) or of headings Nos. 85.25 to 85.28 (heading No. 85.29); (b) Mirrors designed or placing on the floor or ground (for example, cheval- (h) Articles of heading No. 87.14; glasses (swing-mirrors) of heading No. 70.09; (i) Dentists’ chairs incorporating dental appliances of heading No. 90.18 or (c) Articles of Chapter 71; dentists’ spittons (heading No. 90.18); (d) Parts of general use as defined in Note 2 to Section XV, of base metal (j) Articles of Chapter 91 (for example, (Section XV), or similar goods of clocks and clock cases); or plastics (Chapter 39), or safes of heading No. 8303.00; (k) Toy furniture or toy lamps or lighting fittings (heading No. 95.03), (e) Furniture specially designed as parts billiard tables or other furniture of refrigerating or freezing specially constructed for games equipment of heading No. 84.18; (heading no. 95.04), furniture furniture specially designed for specially constructed for games sewing machines (heading No. (heading No.95.04), furniture for 84.52); conjuring tricks or decorations (other than electric garlands) such as (f) Lamps or lighting fittings of Chapter Chinese lanterns (heading No. 95.05) 85; 616 2. The articles (other than parts) referred to (whether or not cut to shape but not in headings Nos. 94.01 to 94.03 are to be combined with other parts) of glass classified in those headings only if they (including mirrors), marble or other are designed for placing on the floor or stone or of any other material ground. referred to in Chapter 68 or 69. The following are, however, to be (b) Goods described in heading No. classified in the above-mentioned 94.04, presented separately, are not headings even if they are designed to be to be classified in heading No. 94.01, hung, to be fixed to the wall or to stand 9402.00 or 94.03 as parts of goods. one on the other: 4. For purposes of heading No. 94.06, the (a) Cupboards, bookcases, other shelved expression “prefabricated buildings” furniture and unit furniture; means buildings which are finished in the factory or put up as elements, (b) Seats and beds. presented together, to be assembled on site, such as housing or worksite 3. (a) In headings Nos. 94.01 to 94.03 accommodation, offices, schools, shops, references to parts of goods do not sheds, garages or similar buildings. include references to sheets or slabs 617 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 94.01 Seats (other than those of heading No. 9402.00), whether or not convertible into beds, and parts thereof 9401.20 Seats of a kind used for aircraft 15% kg and No 9401.20 Seats of a kind used for motor vehicles 15% kg and No 9401.30 Swivel seats with variable height adjustment 15% kg and No 9401.40 Seats other than garden seats or camping 15% kg and No equipment, convertible into beds 9401.50 Seats of cane, osier, bamboo or similar materials 15% kg and No 9401.60 Other seats, with wooden frames 15% kg and No 9401.70 Other seats, with metal frames 15% kg and No 9401.80 Other seats 15% kg and No 9401.90 Parts 15% kg 9402.00 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs, having rotating as well as both reclining and elevating movements, parts of the foregoing articles. 15% kg 94.03 Other furniture and parts thereof. 9403.10 Metal furniture of a kind used in offices 15% kg 9403.20 Other metal furniture: 9403.201 Of a kind used in schools, churches and laboratories 15% kg 9403.209 Other 15% kg 9403.30 Wooden furniture of a kind used in offices 15% kg 9403.40 Wooden furniture of a kind used in t he kitchen 15% kg 9403.50 Wooden furniture of a kind used in the bedroom 15% kg 9403.60 Other wooden furniture: 9403.601 Of a kind used in schools, churches and laboratories 15% kg 9403.609 Other 15% kg 9403.70 Furniture of plastics: 9403.701 Of a kind used in offices 15% kg 9403.702 Of a kind used in schools, churches and laboratories 15% kg 9403.709 Other 15% kg 9403.80 Furniture of other materials, including cane, osier, bamboo or similar materials: 9403.801 Of a kind used in offices 15% kg 618 9403.802 Of a kind used in schools, churches and laboratories 15% kg 9403.809 Other 15% kg 9403.90 Parts 15% kg 94.04 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdown, cushions, puffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. 9404.10 Mattress supports 15% kg 9404.20 Mattresses 15% kg 9404.30 Sleeping bags 15% kg 9404.90 Other 15% kg 94.05 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. 9405.01 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares. 20% kg 9405.20 Electric table, desk, bedside or floor-standing lamps 20% kg and No 9405.30 Lighting sets of a kind used for Christmas trees 20% kg and No 9405.40 Other electric lamps and lighting fittings 20% kg 9405.50 Non-electrical lamps and lighting fittings 20% kg 9405.60 Illuminated signs, illuminated namplates and the like 20% kg and No 9405.90 Parts 20% kg 94.06 Prefabricated buildings. 9406.001 Of wood 10% kg 9406.003 Of aluminium 15% kg 9406.003 Of steel 15% kg 9406.009 Other 15% kg 619 Chapter 95 Toys, games and ports requisites; parts and accessories thereof Notes. 1. This Chapter does ot cover: (j) Parts of general use, as defined in Note 2 to Section XV, of base metal (a) Christmas tree candles (heading No. (Section XV), or similar goods of 34.06); plastics (Chapter 39); (b) Fireworks or other pyrotechnic (k) Bells, gongs or the like of heading articles of heading No. 36.04; No. 83.06; (c) Yarns, monfilament, cords or gut or (l) Electric motors (heading no. 85.01), the like for fishing, cut to length but electric transformers (heading No. not made up into fishing lines, of 85..04) or radio remote control Chapter 39, heading No. 4206.00 or apparatus (heading No.85.26); Section XI; (m) Sports vehicles (other than (d) Sports bags or other containers of bobsleighs, toboggans and the like) heading No. 42.02, 43.03 or 43.04; of Section XVII; (e) Sports clothing or fancy dress, of (n) Children’s bicycles (heading No. textiles, of Chapter 61 or 62; 87.12); (f) Textile flags or bunting, or sails for (o) Sports craft such as canoes and skiffs boats, sailboats or land craft, of (Chapter 89), or their means of Chapter 63; propulsion (Chapter 44 for such articles made of wood); (g) Sports footwear (other than skating boots with ice or roller skates (p) Spectacles, goggles or the like, for attached) of Chapter 64, or sports sports or outdoor games (heading headgear of Chapter 65; No. 90.04); (h) Walking-sticks, whips, riding-crops (q) Decoy calls or whistles (heading No. or the like (heading No. 6602.00), or 9208.00); parts thereof (heading No. 6603.00); (r) Arms or other articles of Chapter 93; (i) Unmounted glass eyes for dolls or other toys, of heading No. 70.18; 620 (s) Electric garlands of all kinds or reconstructed), precious metal or (heading No. 94.05); or metal clad with precious metal constitute only minor constituents. (t) Racket strings, tents or other camping goods, or gloves (classified 3. Subject to Note 1 above, parts and according to their constituents. accessories which are suitable for use solely or principally with articles of this 2. This Chapter includes articles in which Chapter are to be classified with those natural or cultured pearls, precious or articles. semi-precious stones (natural, synthetic 621 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 9501.00 Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls carriages. 15% kg 95.02 Dolls representing only human beings. 9502.10 Dolls, whether or not dressed 15% kg 9502.90 Parts and accessories 15% kg 95.03 Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds. 9503.10 Electric trains, including tracks, signals and other accessories therefor 15% kg 9503.20 Reduced-size (“scale”) model assembly kits, whether or not working models, excluding thoseof subheading No. 9503.10. 15% kg 9503.30 Other construction sets and constructional 15% kg toys 9503.40 Toys representing animals or non-human creatures: 9503.41 Stuffed 15% kg 9503.49 Other 15% kg 9503.50 Toy musical instruments and apparatus 15% kg 9503.60 Puzzles 15% kg 9503.70 Other toys, put up in sets or outfits 15% kg 9503.80 Other toys and models, incorporating a motor 15% kg 9503.90 Other 15% kg 95.04 Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. 9504.10 Video games of a kind used with a television receiver 15% kg 9504.20 Articles and accessories for billiards 15% kg 9504.30 Other games, coin or disc-operated, other than bowling alley equipment. 15% kg 9504.40 Playing cards 15% kg 9504.90 Other: 622 9504.901 Draught and chess boards 15% kg 9504.909 Other 15% kg 95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes 9505.10 Articles for Christmas festivities: 9505.101 Artificial Christmas trees 15% kg 9505.109 Other 15% kg 9505.90 Other 15% kg 95.06 Articles and equipment for gymnastics, athletics, other sports (including table-tennis) or outdoor games not specified or included elsewhere in this Chapter; swimming pools and paddling pools. 9506.001. For cricket 5% kg 9506.002 For soccer 5% kg 9506.003 For tennis 5% kg 9506.004 For golf 5% kg 9506.005 For athletics 5% kg 9506.006 For other sports (including table-tennis) 5% kg 9506.007 For outdoor games; swimming pools and paddling pools 5% kg 9506.009 Other 5% kg 95.07 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds” (other than those of heading No. 9208.00 or 9705.00) and similar hunting or shootings requisites. 9507.10 Fishing rods 15% kg 9507.20 Fish-hooks, whether or not snelled 15% kg 9507.30 Fishing reels 15% kg 9507.90 Other: 9507.901 Other fishing tackle 15% kg 9507.909 Other 15% kg 9508.00 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses, travelling menageries and travelling theatres. 15% kg 623 Chapter 96 Miscellaneous manufactured articles Notes. 1. This Chapter does not cover: (ij) Articles of Chapter 93 (arms and their parts); (a) Pencils for cosmetic or toilet uses (Chapter 33; (k) Articles of Chapter 94 (for (b) Articles of Chapter 66 (for example, furniture, lamps and example, parts of umbrellas or litting fittings): walking-sticks); (c) Imitation jewellery (heading No. 7117.00); (l) Articles of Chapter 95 (toys, games, sports requisites); or (d) Parts of general use, as defined in Note 2 to Section XV, of base (m) Works of art, collectors’ pieces or metal (Section XV), or similar antiques Chapter 97). goods of plastics (Chapter 39); 2. In heading No. 96.02 the expression (e) Cutlery or other articles of “vegetable or mineral carving material” Chapter 82 with handles or other means: parts of carving or moulding materials; heading No. 96.01 or (a) Hard seeds, pips, hulls and nuts 96.02 applies, however, to and similar vegetable materials of separately presented handles or a kind used for carving (for other parts of such articles; example, corozo and dom); (b) Amber, meerschaum, (f) Articles of Chapter 90 (for agglomerated amber and example, spectacle frames agglomerated meerschaum, jet (heading No. 90.03),mathematical and mineral substitutes for jet. drawing pens (heading No. 90.17), brushes of a kind 3. In heading No. 96.03 the expression specialised for used in dentistry or “prepared knots and tufts for broom or for medical, surgical or veterinary brush making” applies only to purposes (heading No. 90.18)); unmounted knots and tufts of animal hair, vegetable fibre or other material, (g) Articles of Chapter 91 (for which are ready for incorporation example, clock or watch cases); without division in brooms or brushes, or which require further minor processes (h) Musical instruments or their parts as trimming to shape at the top, to render and accessories (Chapter 92); them ready for that incorporation. 624 4. Articles of this Chapter, other than synthetic or reconstructed). However, those of headings Nos. 96.01 to 96.06 or headings Nos. 96.01 to 96.06 and 96.15 96.15, remain classified in the Chapter includes articles in which natural or cultured whether or not composed wholly or partly of pearls, precious or semi-precious stones precious metal or metal clad with precious (natural, synthetic or reconstructed), metal, of natural or cultured pearls, or precious metal or metal clad with precious precious or semi-precious stones (natural, metal constitute only minor constituents. 625 HEADING DESCRIPTION OF GOODS RATE UNIT SPECIAL NO. OF (S) RATES DUTY 96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding) 9601.001 Articles 20% kg 9601.009 Other 20% kg 96.02 Worked vegetable or mineral carving material and articles of other materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, un hardened gelatin (except gelatin of heading No. 3503.00) and articles of unhardened gelatin. 9602.001 Articles 20% kg 9602.009 Other 20% kg 96.03 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand- operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts or broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). 9603.001 Brooms and brushes, consisting of twigs or other vegetable materials merely bound together and not mounted in a head (for example, besoms and whisks), with or without handles. 9603.002 Other brooms and mops for sweeping roads and floors 10% kg and No 9603.003 Tooth brushes 10% kg and No 9603.004 Scrubbing brushes 10% kg and No 9603.005 Feather dusters 10% kg and No 9603.006 Other toilet brushes; other brushes for household use 10% kg and No 9603.007 Prepared knots and tufts for broom or brush making 10% kg and No 9603.008 Paint brushes 10% kg and No 9603.009 Other 10% kg and No 9605.00 Travel sets for personal toilet, dewing or shoe or clothers cleaning 10% kg and No 626 96.06 Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks. 9606.10 Press-fasteners, snap-fasteners and press-studs and parts therefor 10% kg 9606.20 Buttons 10% kg 9606.30 Button moulds and other parts of buttons; button blanks 10% kg 96.07 Slide fasteners and parts thereof. 9607.10 Slide fasteners 10% kg 9607.20 Parts: 9607.201 Continuous chain 10% kg 9607.209 Other 10% kg 96.08 Ball point pens; felt tipped and other porous- tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No. 96.09. 9608.10 Ball point pens 15% kg and No 9608.20 Felt tipped and other porous-tipped pens and markers 15% kg and No 9608.30 Fountain pens, sylograph pens and other pens 15% kg and No 9608.40 Propelling or sliding pencils 15% kg and No 9608.50 Set of articles form two or more of the foregoing 15% kg sub-headings 9608.60 Refills for ball point pens, comprising the ball 15% kg point and ink-reservoir 9608.90 Other 9608.901 Pen-holders, pencil-holders and similar holders 15% kg 9608.902 Barrels and covers for ball point pens 15% kg 9608.903 Pen nibs and nib points 15% kg 9608.909 Other 15% kg 96.09 Pencils (other than pencils of heading No. 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks. 9609.10 Pencils and crayons, with leads encased in a rigid sheath 9609.101 Pencils 15% kg 9609.102 Crayons 15% kg 627 9609.20 Pencil leads, black or coloured 15% kg 9609.90 Other 9609.901 Writing or drawing chalks 15% kg 9609.909 Other 15% kg 96.10 Slates and boards, with writing or drawing surfaces, 9610.001 Writing and drawing boards 15% kg 9610.009 Other 15% kg 96.11 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks nad hand printing sets incorporating such composing sticks. 9611.001 Rubber stamps 15% kg 9611.009 Other 15% kg 96.12 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or cartridges; ink-pads, whether or not inked, with or without boxes. 9612.10 Ribbons: 9612.101 Typewriter Ribbons on open spools 15% kg 9612.109 Other 15% kg 9612.20 Ink-pads 15% kg 9613.00 Cigarette lighters and other lighters, whether or not mechanical or electrical and parts thereof other an flints and wicks. 15% kg 9614.00 Smoking pipes (including pipe bowls) and cigar 10% kg or cigarette holders, and parts thereof. Combs, hair-slides and the like; hairpins, curling 96.15 pins, curling grips, hair-curlers and the like, other than those of heading No. 85.16, and parts thereof. 9615.10 Combs, hair-slides and the like 10% kg 9615.101 Combs 15% kg 9615.109 Hair-slides and the like 15% kg 9615.90 Other: 9615.90 Hairpins 10% kg 9615.909 Other 10% kg 628 96.16 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application or toilet preparations 9616.10 Scent sprays and similar toilet sprays, and mounts and heads therefor 15% kg 9616.20 Powder-puffs and pads for the application of 10% kg cosmetics or toilet preparations 9617.00 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners. 10% kg 9618.00 Tailors’ dummies and to her lay figures, automata and other animated displays used to shop window dressing. 10% kg 629 Section XXI Works of art, collectors’ pieces and antiques Chapter 97 Works of art, collectors’ pieces and antiques Notes. 1. This Chapter does not cover: material employed by him, but not including any mechanical or photomechanical process. (a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, or 3. Heading No. 97.03 does not apply to mass current or new issue in the country to which produced reproductions or works of they are destined (Chapter 49); conventional craftsmanship of a commercial character. (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading No. 4. (a) Subject to Notes 1 to 3 above, articles of the 5907.00) except if they may be classified in is Chapter are to be classified in this Chapter heading No. 9706.00; or and not in any other Chapter of the Nomenclature. (c) Pearls, natural or cultured, or precious or semi-precious stones (headings Nos. 71.01 (b) Heading No. 9706.00 does not apply to to 71.03). articles of the preceding headings of this Chapter. 2. For the purposes of heading No. 9702.00, the expression “original engravings, prints and 5. Frames around paintings, drawings, pastels, lithographs” means impressions produced collages or similar decorative plaques, directly, in black and white or in colour, or one engravings, prints or lithographs are to be or of several plates wholly executed by hand by treated as forming part of those articles, the artist, irrespective of the process or of the provided they are of a kind and of a value normal to those articles. 630 HEADIN DESCRIPTION OF GOODS RATE UNIT SPECIA G NO OF (S) L RATES DUTY 97.01 Paintings, drawings and pastels, executed entirely by hand, other tan drawings of heding No. 4906.00 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. 9701.10 Paintings, drawings and pastels 9701.101 Paintings 15% kg 9701.102 Drawings nd pastels 15% kg 9701.90 Other 15% kg 9702.00 Original engravings, prints and lithographs. 15% kg 9703.00 Original sculptures and statuary, in any material. 15% kg 9704.00 Postage or revenue stamps, stamp-postmarks, firs-day covers, postal stationer (stamped paper), and the like, used, or if unused not of current or new issue in the country to which they are destined. Free kg 9705.00 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. Free kg 9706.00 Antiques of an age exceeding one hundred 15% kg years 631 INDEX BRITISH VIRGIN ISLANDS -A- Parts 8507.90 ABRASIVES Artificial Abrasives ACCUMULATOR corundum CHARGERS 2818.10 85.04 silicon carbide 2849.20 ACCUMULATOR SLUDGE 26.20 Natural abrasives crude or in irregular pieces 2531.21 ACETALDEHYDE (ethanol) 2912.12 other 2531.29 ACETONE 2914.11 ABSORBERS Recoil absorbers, for guns 93.05 ACETYLENE Refrigerator parts 29.01 84.18 ACCELERATORS ACIDS Particle accelerators Inorganic acids 8543.10 28.11 Rubber accelerators, Organic acids prepared 3812.10 Fatty acids ACCOUNT BOOKS Chemically defined 15.19 4820.10 29.15 ACCOUNTING MACHINES 8470.40 Industrial Parts and accessories 15.19 8473.29 Tall-oil fatty acids (TOFA) 1519.13 ACCUMULATORS (batteries) acid-oils from refining 1519.20 Electric accumulators Lead-acid, car batteries 8507.10 ACORNS Nickel-cadmium 2308.10 8507.30 Nickel-iron ACRYLIC ACID , and its salts 2916.11 8507.40 Esters of acrylic acid Other 2916.12 8507.80 ACTIVATED CARBONS 3802.10 632 ALMONDS, fresh or dried 0802.11 ACTIVATED NATURAL MINIERAL PRODUCTS 38.02 ALUMINIUM ALLOYS 7601.20 ADDRESS PLATE AMPLIFIERS, EMOBOSSING MACHINES 8472.20 audio frequency electric 8518.40 ADDRESSING MACHINES 8472.20 Parts and accessories other than AMUSEMENTS, fairground 9508.00 covers, carrying cases or the like 8473.40 ANCHORS ADIPIC ACID 7316.00 2917.12 ANTIQUES ADRENAL CORTICAL 9706.00 HORMONES 29.37 APPLES 0808.10 ADVERTISING MATERIAL Trade, printed APPLE JUICE 4911.10 2009.70 AERIALS, radio, etc. and parts 8529.10 AVOCADOS 0804.40 AIDS, hearing 9021.40 -B- AIR, liquid or compressed 2851.00 BABY CARRIAGES, and AIR GUNS and pistols Parts thereof 9304.00 8715.00 ALARMS, burglar and fire 8531.10 BAGS, paper, packing or protective containers ALBUMS 4819.30 4820.50 BAKERS, ovens ALFAFA SEEDS 8417.20 1209.21 BAKING POWDERS ALLOY PIG IRON prepared 7201.30 2102.30 BALANCING MACHINES 9016.00 ALLYL ALCOHOL 2905.21 BALLS, golf balls 9506.32 633 BISCUITS, sweet BALLPOINT PENS 1905.30 9608.10 BISMUTH, nitrates, basic 2834.22 BANKNOTES (currency) 4907.00 BITUMEN, petroleum BARS of refined copper 2713.20 7407.10 BLOOD, human BARBECUES, domestic, non-electric, of iron or 30.02 steel 73.21 BOTTLES, plastic 3923.30 BARGES 89.01 BOVINE ANIMALS, live 01.02 BARLEY BOX, strong box 1003.00 8303.00 BATH_SALTS, perfumed 3307.30 BOX, wooden, commercial packing BAY LEAVES 4415.10 0910.40 BRAKES, for motor vehicles 87.08 BEANS BRUSSELS SPROUTS, fresh or Dried, shelled, whether or not skinned chilled or split 0704.20 07.13 BULBS Fresh or chilled Botanical 07.08 06.01 Bean flour Electric filament type, 11.06 of glass for lamps 70.11 Bean pods Spotlight bulbs 70.14 23.08 BUTTER, dairy BEARINGS, ball 0405.00 8482.10 -C- BEER 2203.00 CALCIUM 2805.21 BELLS, gongs and the like 8306.10 CAM SHAFTS BINOCULARS 8483.10 9005.10 CAMERAS, photographic 90.06 634 CLIPPERS, hair, electric with a self contained CATALOGS, printed, trade 4911.10 motor 8510.20 CATHODE –RAY, colour television, picture tubes CLUTHCES, 8540.11 for motor vehicles 8708.93 CAVIAR 1640.30 COAXIAL CABLE 8544.20 CELERY, fresh 0709.40 COCA BEANS 8501.00 CEREAL GERM, whole, flaked or ground COMPASS, direction finding 9014.10 1104.30 CONCRETE-MIXERS CERTIFICATES, bond, share or 8474.31 stock 4907.00 CONTAINERS, transport 8609.00 CHARCOAL, wood CONVEYORS, pneumatic 8428.20 4402.00 CORDUROY, of cotton CHEESE 5801.22 04.06 CORK, blocks and plates CHEQUE FORMS 4504.10 4907.00 CRATES, of plastics CHEWING GUM 3923.10 1704.10 CREAM, beauty CHLORINE 33.04 2801.10 CULTIVATORS, CYDER agricultural machines 2206.00 8432.29 CIGARS, tobacco CURRY POWDER 2402.10 0910.50 CLAY CUTTLE BONE 25.08 0508.00 635 CYMBALS 9206.00 DICTATIING MACHINES 8520.10 -D- DIETHYL ETHER DAIRY, machinery 2909.11 8434.20 DIMETHYL DATA PROCESSING MACHINES CYCLOHEXANOL Digital 2906.12 8471.20 Hybrid DIRECTION FINDING EQUIPMENT, 8471.10 radar equipment Other 85.26 Digital processing units 8471.91 DISC(s), video, recorded 84.24 Input or output units 8471.92 DISTILLED WATER Storage units 2851.00 8471.93 Other units DOLLS, representing 8471.99 human beings Parts and accessories 9502.10 8473.30 DOMESTIC UTENSILS, DDT of aluminum 2903.62 7615.10 DENTAL APPARATUS DOORS, of steel Dentist chairs, not incorporating 7308.30 equipment 9402.10 DREDGERS, floating Dental equipment, complete on 8905.10 its base 90.18 DRESSES, Plaster preparations Cotton, of textile materials not 3407.00 knitted or crotched 6204.42 DENTIRIFRICES 3306.10 DRILLS, electric hand tool 8508.10 DERRICKS, trucks, mobile, drilling -E- 8705.20 EARPHONES 8518.30 DIARIES 4820.10 636 EARTHWORKING MACHINERY AND Textile coated with plastics which can be bent, not TOOLS, self-propelled including tire cord fabric 59.03 84.29 FABRICS, EGGS, Textile not made up, woven of man-made warp Bird, poultry, in the shell, pile fabrics, cut fresh or cooked 5801.35 0407.00 FABRICS, terry, toweling, ENGINES, motors and power units of cotton, unbleached Electric starter motors 5802.11 8511.40 Hydraulic power engines, FACIAL TSSUE linear acting cylinder 4818.20 8412.21 Marine propulsion engines 8408.10 FENCING, Aircraft engines Boundary, assembled fencing of 8407.90 iron or steel Outboard motors 73.08 8407.21 Other engines FENDERS, 8407.90 boat of vulcanised rubber 4016.94 ESCALATORS FERTILIZERS, animal 8428.40 3101.00 EXCURSION BOATS FILM, photographic, 8901.10 in rolls and unexposed 37.02 EXHIBITUIB EQUIPMENT FILTER PAPER Purely for demonstrations 48.05 9023.00 FIREWORKS EXPLOSIVES 3604.10 3602.00 FISH, cod 0303.60 EYE MAKE-UP PREPARATIONS FISHING REELS 3304.20 9507.30 FISHING TACKLE 95.07 -F- FLOATS, FABRICS, for fishing nets of cork 45.03 637 FLOOR POLISHERS, GLUE, in retail packing electro, mechanical domestic 8509.20 3506.10 FLOUR, wheat or muslin GOATS, live 1101.00 0104.20 FLOWERS, for bouquets, fresh 0603.10 GOLD, compounds 2843.90 FOOD PREPARATIONS, For animal feeding, cat or dog food put up GOLF, clubs, complete for retail sale 9506.31 2309.10 GRAPE, fresh FOOTWEAR, rubber 64.03 0806.10 FOWLS, of a species GRASS MOWERS 84.33 Gallus domesticus, live 0105.11 GROATS, cereal of corn 1103.13 FUEL WOOD 4401.10 GROUND NUTS (peanuts), roasted -G- 20.08 GAMES APPARATUS 95.06 GUITARS 92.02 GAS, petroleum 27.11 GUN CASES 42.02 GERM(s), cereal 1104.30 -H- GIRDLES, textiles materials and parts thereof HAIR, articles of human hairs 6704.20 6212.20 HAMMERS, of base metal 8205.20 GLASS, beads 7018.10 HANDBAG, leather 4202.21 GLASS WORKING MACHINERY, hot working HANG GLIDERS 8475.20 8801.10 GLASSES, drinking HARMONICAS 7013.10 92.04 638 IGNITION EQUIPMENT, HARNNESS, for animals for autos 4201.00 85.11 HAY IGNITION WIRING SETS 8544.30 12.14 INCUBATORS, for poultry 8436.21 HEADGEAR Knitted INFRA-RED LAMPS, electric 8539.40 65.05 Safety INK, black, printing 6506.10 3215.11 Of rubber or of plastics 6506.91 INSTANT COFFEE 21.01 HEARING AIDS IRONS, electric, smoothing 8516.40 9021.40 -J- HEDGE SHEARS 8201.60 JACKS, hydraulic 8425.42 HERBICIDES 3808.30 JACKETS, women or girls, of cotton HINGES, of base metal 6104.32 8302.10 JEWELLERY, HORMONES Of base metal, 29.39 clad with precious metal 7113.20 HORSE CHESTNUTS 2308.10 JOINT, Artificial joints, (body parts) 9021.11 HOISERY, women stockings 6115.20 JOJOBA OIL HUNTING KNIVES 82.11 1515.60 JUICE, pineapple -I- 2009.40 ICE JUNCTION BOXES , 22.01 For voltage not exceeding 100V 85.36 ICE CREAM 2105.00 -K- 639 KAPOK, for textile use 53.05 LADDERS, for climbing, of iron or steel KARITE NUTS 73.26 1207.92 LAMINATED PANELS, KEROSENE Consisting of particle board and 27.10 fiberboard 44.10 KETCHUP 2103.20 LAMPS, electric, discharge, flourescent KETTLE, domestic, 8539.31 Electric 85.16 LAMP-HOLDERS, Electrical KYTES, toy 8536.61 95.03 KIWI FRUIT, fresh 08.10 LAWN RAKES 82.01 KNEE PADS, for protection in sports and games 95.06 LEAD 78.01 KNIVES Bleeding or stunning knives, LEAD SHOT, Electric for poultry 84.38 prepared for ammunition 93.06 Commando knives (kukris) 93.07 Knives having other LEEKS, fresh than fixed blades 0703.90 8211.93 Table knives having LEGGINGS fixed blades 64.06 8211.91 LENTILS, dried or shelled 0713.40 KNOBS, of base metal 83.02 LETTUCE, head KUMQUATS, 0705.11 fresh or dried 08.05 LIFE BELTS, of textile materials -L- 6307.20 LACE, LIFE-BOATS, Of textile, of spun yarns or cords, other than rowing boats with fitted ends 8906.00 56.09 640 LIFTS for working metal 8428.10 8457.30 (passenger elevators/machinery) MACHINE TOOLS, LIGHTNING ARRESTORS, operated by electro-discharge electrical process 8535.40 8456.30 LINK SECTIONS, MACHINE TOOLS PARTS AND for mechanical grates 84.16 ACCESSORIES 84.66 LINSEED OIL 15.15 MAGNETRONS 8540.41 LIPSTICKS 33.04 MAIZE (CORN) Seed LIQUORICE ROOTS 1005.90 2211.10 Flour 1102.20 LOAD CELLS Grouts and meal 90.31 1103.13 Roasted or swollen LOBSTER POTS 46.02 as corn flakes, etc. 1904.10 LOGANBERRIES, fresh 0810.20 MALT LOUNGE CHAIRS 94.01 (WHOLE OR GROUND) whether or not roasted 11.07 LUGGAGE TRUCKS, hand-propelled MAGANESE and articles, 87.16 not elsewhere provided 8111.00 LUMPS, of glass in the mass 70.01 MANGOES, fresh or dried 0804.50 LV (low viscosity) rubber 40.01 MANIFOLD BUSINESS FORMS 4820.40 -M- MAN-MADE TEXTILES MACE Staple fibers 0908.20 Carded, combed Artificial fibers MACHINE, 5507.00 multi-station transfer machine 641 Synthetic fibers consumption 55.06 0305.10 Of meat or meat offal, fit for Not carded, combed human consumption Artificial fibers 0210.90 55.04 Of mustard Synthetic fibers 2103.30 55.03 Of soybeans Waste (including yarn waste and garneted 1208.10 stock) see WASTE Of potatoes 1105.10 MANURE SPREADERS 8432.40 Seaweed meal 12.12 MAP CASES of leather, plastic sheeting, MEASURING APPARATUS, paper board for checking electrical quantities 90.30 42.02 MEAT, MAPLE SYRUP fit for human consumption, fresh, 17202.20 of bovine animals 02.01 MARGARINE 15.17 MENTHOL 2906.11 MASSAGE APPARATUS 9019.10 METHANOL MATCHES, 2905.11 other than pyrotechnic articles of 36.04 MICA 3605.00 25.25 MATTRESSES, water 94.04 MICROMETRES, for checking or measuring 9017.30 MEAL(S), Of cereals MICROPHONES 85.13 Of oats 1103.12 MILK, evaporated 04.02 Of wheat 1103.11 MILK SUGAR (lactose) 17.02 Of crustaceans, mollusks, etc. fit for human consumption MILLET, un-worked cereal 1008.20 of crustaceans 03.06 MIXTURES other Medicinal mixtures Ch. 30 03.07 Mixed condiments unfit for human 21.03 642 Mixed seasonings Other wind musical 21.03 instruments 9205.90 MODEL, demonstration, e.g. cross-sectional MUSTARD, prepared models of ships 2103.30 9023.00 -N- MOLASSESS, cane 1703.10 NAILS, fixing, including spikes of iron or steel 90.18 MOPS 96.03 NAIL CLIPPERS 82.14 MOPEDS NEEDLES 87.11 Acupuncture MOSQUITO NETS, 90.18 of textile materials For bearings 63.04 84.82 Dental MOTOR BUSES OR COACHES 87.02 90.18 Embroidery needles for MOTOR SCOOTERS 87.11 machines 84.48 MOUSE TRAPS, Hypodermic of iron or steel wire 73.26 90.18 MUFFLERS, for motor vehicles NETS, Motorcycles Butterfly 87.14 95.07 Motor vehicles Camouflage nets of 87.08 textile materials 56.08 Fishing nets, landing 95.07 MUSHROOMS, fresh 07.09 Safety nets, of textile 56.08 Aluminium wire netting 76.16 MUSICAL INSTRUMENTS Steel wire netting, plastic 100 year old antiques 97.06 coated Keyboard stringed 7314.42 instruments 92.01 Percussion instruments NUTS, edible 9206.00 Fresh Brazil, cashew or Toy musical instruments coconuts 9503.50 08.01 Brass-wired instruments Other fresh nuts 9205.10 08.02 643 Preserved in sugar but not Fairground in syrup 92.08 2006.00 Keyboard pipe 9203.00 NUTMEG 0908.10 ORTHOPAEDIC APPLIANCES 90.21 NUT-SHELLING MACHINES OSCILLOSCOPES, 84.38 cathode ray 9030.20 -O- OUTBOARD MOTORS OARS, wood Electric 23.02 85.01 Internal combustion OBSTETRICAL EQUIPMENT piston engines Beds and seats 8407.21 94.02 Instruments OVEN, domestic, electric, 90.18 microwave 8516.50 OCTANES 29.01 OXYGEN TENTS 90.19 OFFICE FURNITURE 94.03 OZONE THERAPY APPARATUS OIL, petroleum, from bituminous minerals 9019.20 Crude 2709.00 Other than crude -P- 27.10 PADS, inked or not inked OINTMENTS 9612.20 30.03 PADDLE, OPTICAL APPARATUS 90.13 Table tennis 95.06 OPTICAL READERS, Other wooden data processing 44.21 84.71 PAILS, milking machine 84.34 ORGANS, musical PAINT, latex Electronic Ch 32 92.07 644 PALM OIL PERFUMES, 15.11 in liquid, cream or solid forms 3303.00 PANTIES PERRY Knitted or crocheted 61.08 2206.00 Of cotton 6108.21 PHASE METERS 90.30 Of man-made fibers 6108.22 PHENOL ALCOHOL Not knitted or crocheted 62.08 2907.30 PANTYHOSE PHOTO-COPYING APPARATUS 61.15 (direct process electrostatic types) 9009.11 PAPER ARTICLES 48.23 PHOTOGRAPHS, printed 4911.91 PARAFFIN WAX, heavy 28.45 PHYSIC (pulza) NUTS 12.07 PARKING METERS PIGNOLIA NUTS 9106.20 0802.00 PARSLEY, fresh PIMENTO 07.09 09.04 PARTS OF JEWELLERY 71.14 PINCERS, (base metal hand tools) PARTS OF TOOLS, 8203.20 of base metal Ch. 82 PIZZA 19.05 PASTILLES, Throat, having prophylatctic PLANE-MILLING uses MACHINES 30.04 84.59 PEAKED CAPS PLAYING CARDS 95.05 65.05 PLUGS, electrical PEANUT BUTTER 20.08 for voltage not exceeding 1,000 volts PECAN NUTS, fresh 08.02 8536.69 Assembled with PERCOLATORS, electrical wiring coffee, domestic, electric 85.36 8516.71 645 PLUMB-LINES PYROSCOPES 90.31 90.31 -Q- PMSG (pregnant-mare serum QUAIL, live gonadotrophin) 29.37 01.06 POLE, boy scout QUICHE, e.g. Quiche Lorraine 19.05 66.02 QUICK LIME, (calcium oxide) 2522.10 POLYMERS, of propylene in primary forms 39.02 QUINOL (hydroquinone) 2907.22 PROPROPYLENE, QUINONEIMINE DYES 32.04 being man-made textile fibers Ch. 54 POLYVINYL CHOLORIDE 39.04 -R- PORCELAIN, sanitary fixtures 6910.10 RABBITS, live PRAYEER BOOKS, printed 49.01 01.06 PRECIOUS STONES, RACING BICYCLES 87.12 Articles made from natural stones RACKET STRINGS Ch. 39 or 42.06 or 7116.20 Sect. XI PRESSURE COOKERS, RADAR APPARATUS 8526.10 of iron and steel 73.23 RADIATION APPARATUS, including radio theraphy apparatus 90.22 PRINTING STAMPS, hand-operated, office type 84.72 RADIO BROADCASTING APPARATUS Reception apparatus 85.27 PUDDINGS, Transmission apparatus Black or white meat sausages 16.01 8525.10 Transmission apparatus incorporating reception PUMPS, for liquids 84.13 apparatus 8525.20 PYJAMAS, women’s, knitted, of man-made RADON fibers 28.24 6108.32 RAGS, new or used 63.10 646 RAZOR, RYE, cereal Non-electric, of plastic presented 1002.00 with their blade 82.12 RECTIFYING APPARATUS, -S- Electrical e.g. contact, electrolytic, vibrator 85.04 SACKS, of paper (packing) 48.19 REGULATORS, SAFES, armoured, Pressure, for automatically controlling pressure of base metal (manostats) 8303.00 90.32 SAFETY FUSES, RESIN, natural Bickeford fuses 13.01 3603.00 RICE, converted SAFTEY HEAD GEAR 10.06 6506.10 RINGS, for ball or SAILS, for boats, roller bearings of synthetic fibres 84.42 6306.31 ROBOTS, SANDS, natural Industrial, not designed to 25.05 perform a specific function 84.79 SANITARY TOWELS AND ROLLER CHAIN, of iron TAMPONS or steel 4818.40 7315.11 SAUCE, tomato RUBBER 2103.20 Articles of hard rubber 4017.00 SAWDUST, of wood Compounded rubber, unvulcanized, 4401.30 in primary forms 40.05 De-polymerised natural rubber in plates, SCAFFOLDING, tubular, of iron sheets or strips or steel 40.02 73.08 Synethetic rubber in s primary forms Butadiene rubber (BR) 4002.20 SCISSORS, hand scissors, Isoprene rubber (IR) non-electric 4002.60 8213.00 SCUM, defecation 23.03 647 organic solvents SEARCHLIGHTS 94.05 3814.00 SEMEN, bovine SOUPS 0511.10 2104.10 SERVIETTES, of paper SPRINGS, leaf springs, of iron 4818.30 or steel 7320.10 SHADES, lamp 90.05 STAMPS, postage or revenue, unused SHEATH 4907.00 CONTRACEPTIVES 9307.00 STARCH, corn 1108.12 SHELLAC 13.01 SULPHUR, colloidal 2802.00 SHIELDS, X-ray, protective 90.22 SHOTGUNS -T- 9303.20 TABLES, domestic 94.03 SIGNALLING FLARES, including Very flares 36.04 TABLEWEAR, of base metal SILK, thrown and put up for e.g. butter knives 82.15 retail sale of staineless steel 50.06 7323.93 SILVER, semi-manufactured 7106.92 TALCUM POWDER not mixed, not perfumed, SIMULATORS (flight) 88.05 for retail sale 33.04 SNAP HOOK, of iron or steel 73.26 TAPE RECORDERS, magnetic 85.20 SODA WATER 22.01 TEETH, artificial 9021.21 SODIUM VAOUR LAMPS, Electric TELEVISION CAMERAS 8525.30 85.39 TENTS, camping SOLVENTS, composite 63.06 648 THREAD, sewing, of cotton 52.04 for cooking 85.16 TILES, ceramic, of porcelain or china UROLOGICAL SEATS 94.02 69.11 TOASTER OVENS 85.16 -V- TRANSFORMERS, electrical 85.04 VACCINES, microbial, for human medicine TROUSERS, textiles, men’s, 3002.20 of cotton 6103.42 VAGNAL RETRACTORS 90.18 T-SHIRTS, of cotton VALVES, pressure reducing 8481.10 6109.10 VANILLA TUBULAR RIVETS, 0905.00 base metal 8308.20 VARISTORS 85.33 TUNING FORKS 9209.10 VARNISH REMOVERS, (other than for nail varnish 3814.00 TURNIPS, fresh 0706.10 VATS, and similar containers, of plastic, of capacity exceeding 300 l. 3925.11 TYPEWRITERS, automatic 8469.10 of hard rubber 40.17 of cement -U- 68.10 ULTRA-VIOLET VEGETABLES APPARATUS Dried, including flour 9018.20 lentils, dried and chilled 07.13 UMBRELLAS, mixtures of dried vegetable having a telescopic shaft 0712.00 6601.91 Fresh URINALS, permanent, Alliaceous of ceramic 0703.90 69.10 Frozen URNS, domestic, electric, Mixture of frozen vegetables 0710.90 649 WALLPAPER Prepared 48.14 Jams 20.07 WALNUT, fresh, shelled Soup 0802.32 21.04 WASTE and SCRAP VENEERED PANELS 44.12 Of bones 05.06 VERMOUTH, Distilling waste 22.05 2303.30 Fish waste VERY PISTOLS 05.11 93.03 Glass waste 70.014 VIBRATORY-MASSAGING Of hides, raw APPARATUS 05.11 90.19 Of hhorns and hooves 05.07 Of leather, VIDEO DISCS, recorded 85.24 not suitable for making articles VIDEO TAPES, recorded 85.24 4110.00 Of aluminium VINEGARS 7602.02 2209.00 Of stainless steel 7204.21 VIOLAS Of other alloy steel 92.02 7204.29 Of lead VITAMIN C AND ITS 7802.00 DERIVATIVES Of gold 29.36 7112.10 Of zinc VOLTAGE LIMITERS 7902.00 8535.40 Of paper 47.07 Of plastics -W- 39.15 Of hard rubber WAFERS, communion 19.05 4017.00 Of shells of crustaceans 0508.00 “WALKIE-TALKIE” TYPE RADIO Wood waste TELEPHONES 4401.30 85.25 WASTE PAPER BASKETS 39.26 650 WATCHES, WIRE, barbed wrist watches, battery or accumulator powered with 7313.00 a mechanical display 9101.11 WOOD, Wood charcoal WATER, natural, 4402.00 including mineral waters 22.01 Wood flour 4405.00 WATERMELONS Wood pitch 0807.10 38.07 Wood tar WAVEMETERS 3807.00 90.30 Inlaid wood 44.20 WAXES, mineral waxes whether Wood in chips or articles 44.01 or not coloured Wood in the rough 44.03 27.12 Oak, sawn, planed, sanded and finger-jointed of a thickness WEAPONS, exceeding 6 mm military, other than pistols, 4407.91 revolvers and arms of 9.07 9301.00 WOOL, carded WELDED LINK CHAIN, 5105.10 of iron or steel 7315.82 WOOL GREASE 15.05 WHEAT, durm wheat WORD PROCESSING 1001.10 MACHINES 8469.10 WHEELBARROWS 87.16 WORMS, gears WHIPS 84.83 6602.00 WRENCH, WHISKIES Base metal hand tools, not power-operated 2208.30 and being adjusted 8204.12 WINCHES, mounted on tractors 87.01 -X- WINE, made from fresh grapes and X-RAY APPARATUS flavoured with plants For dental, medical, uses 2205.10 9022.11 Apparatus for detecting X-ray 651 radiation 90.30 ZINC ORES X-ray control desks 90.22 2608.00 X-ray tubes 9022.30 ZOOLOGICAL COLLECTIONS XYLOPHONES 9705.00+ 9206.00 -Y- YACHTS 89.03 YAMS, fresh 07.14 YARNS, of textile materials, man-made filaments, not put up for retail sale, including artificial monofilament of less than 67 decitex being textured yarn 5403.20 YEAR BOOKS, published by trade associations 49.11 YOGURT 0403.10 YITRIUM 2805.30 -Z- ZANZIBAR PEPPER 09.04 ZINC, articles of 79.07 ZINC CHLORIDE 2827.36 652 Abbreviations and Symbols C alternating current Bq Becquerel ◦ C degrees Celsius cc cubic centimetre cg centigram cm centimeter 2 cm square centimetre cm3 cubic centimetre cN centinewton 360◦ 360 degrees DC direct current G gram g.v.w. gross vehicle weight IR infra-red Kcal kilocalorie Kg kilogram kPa Kilopascal kwh kilowatt hour l litre m metre m2 square metre m3 cubic metre mg milligram mm millimeter MPa megapsacal N Newton No. number r.p.m. revolutions per minute UV ultra-violet V volts W watt % percent Examples: 1500 g/m2 means one thousand five hundred grams per square metre 15◦C means fifteen degrees Celsius. 653 SCHEDULE 5 [Sections 54(3), 61(1) and 65(1)] EXEMPT GOODS 1. Ground equipment and technical supplies imported for use within Aircraft. the limits of an airport for the servicing and maintenance of aircraft; fuel and lubricants imported or taken out of bond for use in an aircraft. 2. Articles as specified below: Charitable and welfare goods. (a) imported whether as gifts or by purchase by the Red Cross and other charitable organisations approved by the Cabinet for use or distribution in the relief of distress or suffering; and (b) sent to the Territory by foreign charitable or philanthropic organisations approved by the Cabinet for use in the relief of distress or suffering. 3. Articles (including vestments and altar furnishings) imported Churches. especially for the construction, furnishing, decoration or repair of churches used for public worship on the signed declaration of the head of the denomination. 4. Articles for official use and the personal and household effects Diplomatic including one car of any person and his or her family of the organisations and similar specified below organisa- tions. (a) the head and members of any foreign, diplomatic or consular mission provided that the person or persons are not engaged in any other business or profession and that a similar privilege is accorded by the foreign country to an equivalent British mission; and (b) an official of the United Nations or its associated agencies assigned to duties in the Territory in connection with any programme or projects of the United Nations or its associated agencies. 5. Drugs and appliances certified by the Chief Medical Officer as Drugs and imported for the treatment of appliances. (a) tuberculosis; (b) diabetes; (c) venereal disease; and (d) mental illness. 654 Educational. 6. (1) Articles imported for the construction, repair and furnishing of school building on a signed declaration of approval by the Chief Education Officer. (2) School equipment including games and physical training equipment imported by an educational institution approved by the Chief Education Officer. (3) Materials and equipment supplied to a student of a correspondence college on production of a certificate of approval signed by the Chief Education Officer. 7. Tombstones, memorial tablets, coffins, caskets, shrouds and grave Funeral furniture. furniture other than artificial flowers and wreaths whether artificial or not. 8. Articles imported or taken out of bond by or on behalf of the Government Government for the use of the Government. imports. 9. Articles for the use of Her Majesty's Forces as specified below: Her Majesty’s Forces. (a) goods officially imported or taken out of bond by such forces; (b) mess plate, furniture and band instruments imported under a certificate of the Commanding Officer that they are solely for the use of the Armed Forces; and (c) baggage, furniture, cars and horses of members of the Armed Forces on active service in the Territory provided that these imports shall not be sold in the Territory unless duty at the prevailing rate has been paid on them. 10. (1) Personal effects, baggage and household goods whether Passengers’ accompanied or not, as property of passengers entering the Territory: baggage etc. (a) professional equipment and tools of trade for use by hand the personal property of the passenger and not being consumer goods; (b) personal effects and baggage of returning residents who have been outside the Territory for not more than seventy-two hours; (c) personal effects and baggage of returning residents who have been abroad for more than seventy-two hours and purchases and gifts to the value of fifty dollars for each adult and ten dollars for each person under the age of eighteen years; (d) personal effects and baggage compatible with the intended length of stay of tourists and other visitors not intending to stay for more than six months; 655 (e) personal and used household effects to the value of one thousand dollars per adult and two hundred and fifty dollars per person intending to stay for more than six months and immigrants: (2) A motorised form of transport shall not be considered as household effect and that in the case of unaccompanied baggage, personal and household effects, the goods shall be imported not more than three months before or after the arrival of the passenger or a longer period as the Commissioner may in special circumstances allow. Samples. 11. Samples of no commercial value. 12. Goods imported by any office or bureau for meteorological Scientific goods. observations or any scientific institution or organisation approved by the Cabinet. Agricultural 13. (1) Equipment and machinery approved by the Chief equipment and Agricultural Officer and imported for agricultural use by a person certified by machinery.. the Chief Agricultural Officer as being registered as a farmer and in the business of agriculture. (2) The Chief Agricultural Officer may approve equipment and machinery under subparagraph (1) up to the value of one thousand dollars and values exceeding one thousand dollars must be approved by the Cabinet. (3) An exemption under this paragraph does not apply to persons using or intending to use the equipment and machinery for the purposes of sale, resale, hire or other commercial use. (4) Equipment and machinery falling under this paragraph include the following: (a) Swine Production (i) hog wire; (ii) nipples waterers; (iii) farrowing crates; (iv) silos Storage Bins; (v) PVC pipes and accessories; (vi) feeders bins; and (vii) pig gates; 656 (b) Poultry Production (c) feed condiments (i) feed additives and vitamins; (ii) feed biological and vaccines; and (iii) feed stuffs; (d) The maintenance of equipment (i) automatic waterers; (ii) feeders; (iii) brooding light; (iv) flashing; (v) chicken wire; (vi) hoses; and (vii) Litter, Saw dust and Wood chip; (e) egg collection (i) Incubators; (ii) egg crates; (iii) bags for packaging; (iv) labels; and (v) vacuum-pack machine; (f) processing (i) all processing equipment and related items (ii) scalders; (iii) killing cones; 657 (iv) stunners; (v) heaters; (vi) plucking machines; (vii) viscerating table; and (viii) transportation trays; (g) Cleaning and Sanitizing (i) battery-cages; (ii) cleaning compound; (iii) heat-resistant hoses; and (iv) pressure washer; (h) Crop Production; (i) spraying equipment (i) spray cans and accessories (mechanical and gas- powered); (ii) chemicals (fertilizers and pesticides); and (iii) protective gear; (j) water-testing equipment and accessories: (i) pH meters; (ii) alkalinity kits; (iii) oxygen meter; (iv) conductivity meter; and (v) chlorine, ORP & Temperature meter; (k) soil-testing 658 (i) soil density equipment; (ii) soil type equipment; (iii) soil pH equipment; (iv) aggregate instruments; and (v) centrifuge extractor; (l) maintenance equipment: (i) field wire; (ii) barbed wire; (iii) post (metal & wood); (iv) irrigation equipment & accessories; (v) pruning accessories; (vi) water tanks & accessories; (vii) machetes; (viii) hole digger; (ix) claws; (x) wire pull; (xi) ground cover; (xii) shade cloth; (xiii) hoes; (xiv) sieves; (xv) safety equipment; (xvi) pitch forks; and 659 (xvii) grafting equipment (Grafting tools and Waxes.); (m) protective clothing (i) overalls; (ii) goggles; and (iii) all types of gloves; (n) marketing equipment (i) band saws; (ii) stainless-steel grinders; and (iii) plastic wrap station; (o) weighing equipment: (i) scales for livestock, marketing and crops; (p) veterinary equipment (i) thermometer; (ii) medication dosing equipment; (iii) animal restraint equipment; (iv) equipment for veterinary diagnostic laboratory; (v) diagnostic equipment and materials; (vi) animal marking and identification tools, inks and accessories; and (vii) branding equipment and accessories; (q) dairy production equipment (i) milking machines and accessories; (r) feed mill and equipment 660 (i) mill equipment and accessories; (s) BIOGAS Treatment Plant (i) all items and accessories related to Biogas treatment plant; (t) Weather Station (i) all related items; (u) abattoir equipment (i) meat cutting equipment; (ii) boiler and Scraper; (iii) carcass saw; (iv) hoist (Electric); (v) electrical tenderizer; (vii) hooks; (viii) stun gun; (ix) tranquilizer gun; (x) carcass transportation and related equipment; and (xi) Safety equipment (First-Aid kits); (v) ventilation equipment (i) extractor fans; (ii) misters; and (iii) cooling systems; (w) pest control (i) rodent housing and poisons; and 661 partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3. Rule 3. When for any 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. (b) Mixtures and composite goods which consist of different materials or are made up of different components and which cannot be classified by reference to 3 (a) shall be classified by as if they consisted of the material or component which gives the goods 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 involves the highest rate of duty. Rule 4. Goods not falling within any heading of the Nomenclature Customs Tariff shall be classified under the heading appropriate to the goods to which they are most akin. Rule 5. Except as provided in a note to a Section or Chapter expressed to be a special note applying to subheadings only, the classification of goods within a heading is to be determined by applying as between subheadings the like Rules as are to be applied between headings and, except in so far as the contrary intention appears, terms used in a subheading are to be interpreted in the same way as in the heading.

SCHEDULE 7

SCHEDULE 7 [Section 62(1)] Method of calculation of Duty 1. The value of any imported goods will be taken to be the normal price, that is to say the price which they would fetch, at the time when the charge to duty arises, on a sale in the open market between a buyer and a seller independent of each other. 2. The normal price of any imported goods shall be determined on the following assumptions: 663 (ii) rat, roach and snake repellent; and (x) Other: (i) all refrigeration and related equipment. Uniform. 14. Arms, ammunition, uniforms, accoutrements and prizes imported by or for the use of the Police and Civil Service including the professional robes of the judiciary, lawyers and teachers. Youth 15. Accoutrements, equipment and uniforms imported for the use of organisation. (a) the Boy Scouts, the Girl Guides, the Boys' Brigade and the Girls' Brigade; (b) any youth organisation approved by the Cabinet.

SCHEDULE 6.

SCHEDULE 6. [Section 58(2)] RULES FOR THE INTERPRETATION OF THE NOMENCLATURE CUSTOMS TARIFF. Interpretation of the Nomenclature Customs Tariff shall be governed by the following principles: Rule 1. The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification (as between headings) shall be determined according to the terms of the headings any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to Rules 2 to 5 below. Rule 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 imported, 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, imported unassembled or disassembled). (b) Notwithstanding the provisions of Rule 1, identifiable parts of any article shall be treated as a complete article unless specifically referred to in any heading. (c) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or 662 (a) that the goods are treated as having been delivered to the buyer at the port or place of importation; and (b) that the seller will bear freight, insurance, commission and all other costs, charges and expenses incidental to the sale and the delivery of the goods at the port or place of importation except buying commission not exceeding five per centum of the total value which is shown to the satisfaction of the Customs to have been paid to agents; and (c) that the buyer will bear any duty or tax payable in the Territory. 3. A sale in the open market between buyer and seller independent of each other pre-supposes (a) that the price is the whole consideration; (b) that the price made is not influenced by any commercial, financial or other relationship whether by contract or otherwise, between the seller or any person associated in business with him or her and the buyer or any person associated in business with him or her (other than the relationship created by the sale of goods in question); and (c) that a part of the proceeds of the subsequent resale, use or disposal of the goods will not accrue either directly or indirectly to the seller or any person associated in business with him or her. 4. Where the goods to be valued (a) are manufactured in accordance with a patented invention or are goods to which a registered design has been applied, or (b) are imported with a foreign trademark, or are imported for sale (whether or not after further manufacture) under foreign trademark, the normal price will be determined on the assumption that the price covers the right to use the patent, design or trademark in respect of the goods. 5. Two persons shall be associated in business with one another if, whether 664 directly or indirectly, either of them has an interest in the business or property of the other, or both have a common interest in any business or property, or some third person has an interest in the business or property of both of them. 6. For the purpose of determining the price of goods under paragraph 2 which are uninsured, there shall be substituted for the cost of insurance a notional insurance cost equal to one per centum of the free-on- board cost of the goods.

SCHEDULE 8

SCHEDULE 8 [Section 84(5) and 85(1)] PROHIBITION AND RESTRICTIONS PART 1 – PROHIBITED GOODS (a) Base or counterfeit coin; (b) Controlled drugs schedule in the Drugs (Prevention of Misuse) Act Cap 178 (c) Goods of which the import or export is prohibited or made an offence by any other law; (d) Plants whose importation of is prohibited under the Plant Protection Act, and any subsidiary legislation made under that Act. Cap. 93 PART II – RESTRICTED GOODS (a) Firearms or ammunition unless accompanied by a permit issued by the Commissioner of Police; (b) Explosives, other than gunpowder or blasting powder; (c) Caravans and houseboats not including house cruisers; (d) Jet skiis; (e) Motor cycles exceeding 150 cc and their parts. (f) All plants the importation of which is restricted under the Plant Protection Cap. 93 Act, and any subsidiary legislation made under that Act. 665

SCHEDULE 9

SCHEDULE 9 [Section 57] LIST OF ITEMS (a) Watches, clocks, and any component parts; (b) Jewelry made of precious metals or with precious and semi-precious stones or with pearls; (c) Articles made of precious metals or fully plated with precious metals; (d) Precious and semi-precious stones , and pearls; (e) Crystal and glassware (but not glassware sold to restaurants and hotels for institutional use); (f) Motion picture cameras, still cameras, and items used with and related to the use of the cameras; (g) Hand-held calculating machines with solid state circuitry; (h) Original works of art; (i) China and porcelain (but not China and porcelain sold to restaurants and hotels for institutional use); (j) Earthenware, stoneware and ceramics; (k) Tablecloths and napkins (but not tablecloths and napkins sold to restaurants and hotels for institutional use); (l) Baskets and bags of unspun fibrous vegetable materials; (m) Wood tableware and wood carvings; (n) Binoculars and telescopes; (o) Music boxes; (p) Handkerchiefs; (q) Handbags, shoes and luggage made of leather; (r) Articles made of shell or ivory; 666 (s) Cigars; and (t) Perfumes. Passed by the House of Assembly this 19th day of August, 2010. (Sgd.) ROY HARRIGAN, Speaker. (Sgd.) JOANN HODGE, Acting Deputy Clerk of the House of Assembly. 667 No. 13 of 2011 VIRGIN ISLANDS CUSTOMS MANAGEMENT AND DUTIES (AMENDMENT) ACT, 2011 ARRANGEMENT OF SECTIONS Section 1. .. Short title. 2... Section 55 amended. 3... Section 84 amended. 4...Schedule 5 amended. 1 No. 13 of 2011 Customs Management and Duties Virgin (Amendment) Act, 2011 Islands I Assent Governor , 2011 VIRGIN ISLANDS No. 13 of 2011 An Act to amend the Customs Management and Duties Act, 2010 (No.6 of 2010). [Gazetted , 2011] ENACTED by the Legislature of the Virgin Islands as follows: Short title. 1. This Act may be cited as the Customs Management and Duties (Amendment) Act, 2011. Section 55 2. Section 55 of the Customs Management and Duties Act, 2010 (referred amended. to in this Act as “the principal Act”) is repealed and the following section No. 6 of 2010. substituted: “Additional 55. (1) Subject to subsection (3) and notwithstanding levy on anything to the contrary in this Act or in any other Act, there shall import duty.

Schedule 4.

Schedule 4. be paid in respect of the goods enumerated in Chapter 27 heading number 27.09 and number 27.10 of Schedule 4, an additional levy of ten cents per gallon. (2) Moneys collected under subsection (1) shall be credited to the Transportation Network (Land, Sea and Air) Improvement Fund established by the Transportation Network (Land, Sea and Air) Improvement Fund Act, 1992. (3) The additional levy imposed under subsection (1) shall not apply in respect of the goods enumerated in subheadings number 2710.93 to number 2710.99.”. 2 3. Section 84 of the principal Act is amended in subsection (5) by inserting Section 84 after the words “Schedule 4,” the words “in Schedule 5,”. amended. 4. Schedule 5 to the principal Act is amended

Schedule 5

Schedule 5 amended. (a) in paragraph 3 by renumbering the paragraph as subparagraph (1); (b) by inserting immediately after subparagraph (1) as renumbered, the following subparagraph: “(2) A vehicle imported by a Church on the signed declaration of the head of the denomination of that Church, except that (a) this exemption applies only to one vehicle imported by the church in any period of five years from the date of importation of the vehicle; (b) the vehicle is of an approved passenger capacity of ten or more persons and is not for hire or reward; (c) the Church provides Customs with a valid registration licence issued by the Commissioner for Motor Vehicles in respect of the vehicle Cap.218 under the Road Traffic Act; and (d) the Church undertakes to notify Customs before transfer of ownership of the vehicle and pays duty at the prevailing rate upon transfer of ownership of the vehicle, and for the avoidance of doubt, it is declared that the exemption under this paragraph does not include spare parts and accessories imported in respect of such vehicle.”. (c) by inserting after paragraph 15, the following paragraphs: “ Returning 16. (1) Personal and household effects, including one belongers. motor vehicle per family, of returning belongers who have not been resident in the Territory for a period of three years or more and who intend to permanently reside in the Territory for a minimum period of twelve months. 3 (2) Personal and household effects including the motor vehicle must have been owned and used abroad for at least twelve months prior to their importation and shall not be sold in the Territory unless duty at the prevailing rate is paid on them. Hurricane 17. (1) Hurricane lamps, lanterns and fixtures, hurricane equipment. shutters imported into the Territory. (2) Materials imported for the construction of hurricane shutters must be of the type and quality approved or certified by the Director Public Works Department. Water containers 18. Water containers of a capacity not exceeding five gallons and caps of such containers imported for use in the resale of water within the Territory. Computer 19. Computer hardware except mainframe computers. hardware. Taxi-cabs. 20. A motor vehicle imported, or purchased in the Territory, by a licensed taxi-cab driver for the sole purpose of being used as a taxi-cab, except that (a) this exemption applies only to one vehicle imported by the taxi-cab driver in any period of five years from the date of importation of the vehicle, (b) the taxi-cab driver provides Customs with (i) a valid registration licence issued by the Commissioner for Motor Vehicles in respect of the vehicle Cap. 218 under the Road Traffic Act, (ii) a certificate of good standing issued to him by the Inland Revenue Department within the preceding twelve months, (iii) an up-to-date certificate of good standing issued to him by the Social Security Board, 4 (iv) an up-to-date certificate of good standing issued to him by the Government Department responsible for trade licences, (c) the taxi-cab driver undertakes to notify Customs before disposal of the vehicle and pays duty upon disposal of the vehicle, and (d) in the case of a vehicle purchased in the Territory and in respect of which duty has been paid, the amount of duty so paid shall be treated as a credit line and payable to (i) the licensed taxi cab driver, if the purchase price of the vehicle includes the amount of duty on the vehicle, or (ii) the seller of the vehicle, if he is a licensed vehicle dealer and the vehicle is sold without the amount of duty paid on the vehicle, and for the avoidance of doubt, it is declared that the exemption under this paragraph does not include spare parts and accessories imported in respect of such vehicle. Car safety 21. Car safety seats designed for the purpose of transporting seats. infants and young children within motor vehicles. Construction 22 . (1) Construction materials including steel, lumber, materials. corrugated metal roofing and cement, except that this exemption applies only to belongers desirous of owning and constructing a home for the first time. (2) A person referred to under subparagraph (1) shall provide Customs with (a) a certified copy of a bill of quantity from a licensed quantity surveyor in relation to the construction to be undertaken; and (b) any other information which the Commissioner may reasonably require. 5 (3) An exemption granted under subparagraph (1) shall apply only for a period of five years from the date the exemption was first granted, but the Commissioner may, upon application, extend the period for a further period of not more than five years.”. Passed by the House of Assembly this 11th day of August, 2011. (Sgd.) ROY HARRIGAN, Speaker. (Sgd.) PHYLLIS EVANS, Clerk of the House of Assembly. 6

Customs Management and Duties Act 2010 (No. 6 of 2010)

关于这部法律

在哪里阅读

文本